An appendix lists some real examples: The hanging lanterns and chandeliers at a Shoney's restaurant are five-year property, recessed bed lighting at a hospital is a 27.5-year property, and spotlights and flood lamps can be either.

FORBES: Depreciate It

The media rarely mention the mass murders that were thwarted by armed citizens at the Shoney's Restaurant in Anniston, Ala. (1991), the high school in Pearl, Miss. (1997), the middle-school dance in Edinboro, Penn. (1998), and the New Life Church in Colorado Springs, Colo. (2007), among others.

WSJ: David Kopel: Guns, Mental Illness and Newtown