The building shell does not. But 5 7 and 15 year components (appliances, cabinets, carpet, site utilities, landscaping, fence, sidewalks, etc) are eligible, tha

The building shell does not. But 5 7 and 15 year components (appliances, cabinets, carpet, site utilities, landscaping, fence, sidewalks, etc) are eligible, that is the point of cost seg