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Furniture and fixtures, equipment and leasehold improvements are stated at cost. Depreciation of furniture and fixtures and equipment is computed using the straight-line method over estimated useful lives that range from two to ten years. Leasehold improvements are amortized using the straight-line method over the shorter of their estimated useful lives or the term of the related leases.
If it does, shred the stubs. If it doesnât, demand a corrected form, known as a W-2c. House/condominium records: Length of time to keep, and why: From six years to permanently. Keep all records documenting the purchase price and the cost of all permanent improvements â such as remodeling, additions and installations.