Cold store - part of building or plant/machinery

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We have a building which has a office, depot for keeping general goods and in the the same building we alsp have a cold store, so my question is that whether this cold store will be part of land & building asset (i.e.no depreciation) or it will be shown as plant & machinery and depreciation will be charged
Replies (3)

As per my view . 

it shall be considered as P& M 

and dep. is allowed 

Can please someone give a confirmed answer
I think Machinery Setup used to Keep things in cool in stores are belongs PM.

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