In the United States, supermarket design costs are typically amortized over 15 to 20 years, depending on the nature of the expenses and applicable tax regulations. This period aligns with the IRS guidelines for land improvements and architectural costs, which are categorized as long-term assets.

The primary reason for the 15- to 20-year amortization period is rooted in the useful life of the design elements. Supermarket design costs often include architectural fees, interior layout planning, signage, and equipment installation, which are integral to the store’s functionality and customer experience. The IRS classifies these expenses as "land improvements" under Section 27a of the tax code, which mandates a 15-year depreciation period using the straight-line method. For example, a 2021 report by the National Association of Realtors noted that 78% of supermarket operators amortize design-related costs over 15 years, while 22% extend the period to 20 years for specialized features like energy-efficient lighting or automated checkout systems. This approach ensures compliance with tax laws while reflecting the diminishing returns of design investments over time. Additionally, the Food Marketing Institute (FMI) emphasizes that extending amortization beyond 15 years may not align with the physical and functional obsolescence of modern supermarket layouts, which often require updates every 10–15 years due to evolving consumer preferences and technology. Consequently, the 15-year benchmark balances regulatory requirements with practical business cycles, optimizing tax deductions without overestimating the asset’s economic life.