Plant and equipment items include (But are not limited to): Hot water systemsCarpetsAir conditioning systemsOvensCooktopsRangehoodsDishwashersAutomatic Garage Door motorsFurniture - freestandingVinyl flooringWindow Furnishings - Blinds and CurtainsThe Building write off Allowance is based on historical building costs and includes things such as the bricks, roof, mortar, walls, foundations, electri