Pub-127, Component-in-Place Schedules, is issued according to Section 8-5 of the Property Tax Code which states, “The Department shall confer with, advise and assist local assessment officers relative to the performance of their duties.” The cost schedules in this publication have been developed to help assessors estimate the replacement cost of commercial and industrial improvements. These components can be used in conjunction with structures valued using the Publication 126, Commercial and Industrial Cost Schedules. The assessor’s professional judgement still greatly affects the outcome of this system.