ALPHABETICAL LISTING OF SUGGESTED LIFE FOR DEPRECIATION OF CAPITAL ASSETS
Capital Asset
Years
BUILDINGS AND STRUCTURES:
Fireproof Construction Walls are
Constructed of brick, stone, iron or
Other hard combustible materials.
50
Non-fireproof Construction, Boiler
House, concession stands,
Garages.
33
IMPROVEMENTS OTHER THAN BUILDINGS:
Airport concrete aprons
30
Airport runway concrete
30
Batting Cages
10
Bike Trail Asphalt
20
Bleachers, fixed
20
Brick or stone Fence
25
Bridge Concrete
75
Bridge Pipe of Box over 20
75
Bridge Steel Girder
75
Bridge Timber
75
Bridge Truss
75
Bus Shelter
20
Chain link Fence
20
Clarifiers
50
Curb and gutters
20
Dam
50
Distribution Lines Lights
40
Distribution Water Mains
50
Dugouts
10
Electric line transformers
25
Electric meters
20
Electric poles, towers and fixtures
33
Electric Towers
50
Electric Turbo generator units
33
Electric underground conductors
50
Electric- underground conduit
50
Fiber optic
20
Flagpoles
20
Gas, main and lines
25
Golf Course Improvements
10
Gravel parking lot
5
Landfill Excavation of Cells (estimated number of years to fill excavation)
Landfill Leachate System (Est. life of landfill)
Landfill Liners (Est. life of landfill)
Landfill Test Wells (Est. life of landfill plus 30 years)
Landscaping
10
Parking Lot Asphalt Overlay
20
Parking Lot Concrete Overlay
30
Picnic Shelter
20
Reservoirs, dams and waterways
100
Retaining walls
25
Road System - Base (including culverts)
40
Road System Asphalt Overlay
20
Road System Concrete Overlay
30
Service and Taps
50
Sewer Lines
25
Shrubs, lawns and trees
10
Sidewalks - on city property
15
Signs
10
Skywalks
25
Sludge Digesters/Thickeners
20
Sprinkler System
15
Statues
25
Storage Tanks
20
Street Lights
20
Substations Light
40
Telemetering
20
Telephone lines and cables
33
Tennis Courts
10
Traffic Signals
40
Transformers
40
Transmission Water Mains
50
Trickling Filters
50
Trunk Sewer Lines
25
Tunnels
25
Underground sewer and water lines
25
Underground sprinklers
15
Water lake, river and other intakes
100
Water wells
50
Water Mains
25
Water mains
25
Water Pumps
25
Water towers
50
Water Treatment Systems
50
Weather Processing Units
10
Wells
25
Wire Fence
10
Wood Fence
15
Yard and athletic field lighting
20
EQUIPMENT:
A
Aerator
5
Air cleaners
20
Air compressors
10
Air conditioning units, casement
10
Air hoists
10
Air systems
10
Alignment gauges, chamber, toe-in, etc.
10
Ambulance
5
Amplifiers
10
Analyzer
10
Andirons
10
Anemometers
10
Animal cages
10
Apparatus cabinets
15
Arc welding apparatus
10
Armature growlers
10
Astrographs, wall
10
Audiometers
10
Auger
10
Autoclaves
10
Automobile lifts
10
Automobiles
5
AV mixer
10
AVV equipment
10
B
Backhoe
10
Backstops
10
Bailing presses, compression molding
10
Balances, beam
10
Ballfield groomer
10
Battery Charger
10
Beds
15
Beer cooler
10
Beer system
10
Bellows power
10
Bench seats
10
Benches
20
Bleachers, portable
20
Blood analysis apparatus
10
Blood plasma cabinets
10
Blood pressure apparatus
10
Blowers
10
Blue print machines
10
Boat or canoes
10
Bodies, bus
10
Bodies, truck
10
Boilers
10
Bookbinding machinery
10
Bookcases, sectional
10
Bookmobiles
5
Books, hardcover library
50
Booms
5
Boring machines, precision table or vertical
10
Boyles law apparatus
10
Brake lining machines
10
Brakes and folders, hand or power
10
Bridges, whetstone and similar
15
Brooms, power driven
10
Buffers, electric
10
Bus wagons
10
Buses
10
C
Cabinets, apparatus
10
Cabinets, beverage cooling, ice or electric
10
Cabinets, filing
10
Cabinets, frozen food storage
10
Cabinets, ice cream, ice or electric
10
Cabinets, laboratory
10
Cabinets, lantern slide
10
Cabinets, print, drafting
10
Cabinets, printers , type
10
Cabinets, printers, galley
10
Cabinets, supply
10
Calorimeters, continuous flow
10
Calorimeters, electric
10
Camera, digital
5
Camera, microfilm
10
Cameras, regular and attachments
5
Cameras, in police cars
5
Cameras, thermal imaging
5
Canoes
10
Carpet extractor
4
Carpet sweeper
4
Carpets
10
Carts
4
Cases, display
10
Cases, file
10
Cases, laboratory
10
Cases, supply
10
Cash registers
10
Cassette recorder
10
CD player
10
Centering machines
10
Centrifuges
10
Chain hoists
10
Chairs
10
Chargers, battery
10
Chart stands
10
Chassis, bus
10
Chassis, truck
10
Chippers
10
Chisel plow
10
Chisels, in sets
10
Chorine emergency kits
10
Cleaners, steam vapor
10
Clothes dryers
10
Clutch rebuilding apparatus
10
Coin machines
10
Colorimeters
10
Compactors
10
Compressors, Air
10
Computer desk
10
Computers, printers, screen, and accessories
5
Connecting rod aligners
10
Connecting rod boring machines
10
Control switchboards
25
Conveyer oven
10
Conveyors
10
Copy machines
5
Couches
10
Counter freezers
12
Crack sealers
10
Cranes
10
Crosstrainer
10
cubicles
10
Cupboards
15
Curtains
10
Cutter, rescue
10
Cylinder boring machines
10
Cylinders, gas
10
D
Data processing equipment
5
Defibrillators
10
Desks
10
Developing equipment
5
Dies, in sets
10
Diesel engines for use in classrooms
10
Discs, optical
10
Dish trucks
10
Dishwashing machines
12
Display cases
10
Display station
10
Distilling apparatus
10
Dozers
10
Drafting machines
10
Drawing tables
10
Drift meters
10
Drill press
10
Drill presses, bench, floor or radial
10
Drills, power
10
Drinking fountains
10
Drinking water coolers, electric or ice
10
Drum set
10
Dryers, clothes
15
Dumster
10
Duplicating machines
10
E
Electric dishwashers
12
Electric floor scrubbers
10
Electric sanding machines
10
Electric waxing machines
10
Electric Welding apparatus
10
Electrocardiographs
10
Electrolysis apparatus
10
Electronic deviation meters
10
Electronic frequency meters
10
Electronic power supply and voltage
10
Electronic recording devices
10
Electronic volt-ohmmeters
10
Embossers
10
End tables
10
Engine flushing machines
10
Engines, for use in classrooms
10
Enlargers
10
Exhaust fan
20
Extinguishers, fire
10
Extractors
10
F
Falling weight rammers
10
Fans, electric, portable
10
Fax machines
10
Fertilizer spreader
5
Fire alarm systems
10
Fire engines
10
Firing range equipment
15
Floor scrubbers, electric
10
Flowmeters
20
Folding tables
10
Forges
10
Forklift
10
Foundry machinery
12
Frames, blueprint
10
Freezers
12
French horn
20
Frequency meters
10
Front end loaders
10
Furnaces, heat treating
15
Furnaces, laboratory
10
Furnaces, remitting
10
Furniture
10
G
Galvanometers
10
Gas compressors
10
Gas cylinders
10
Gas detector
15
Gas meters, laboratory
10
Gas monitor
10
Gas plates
10
Gas stoves
10
Gasoline dispensing pumps
10
Gear cutting machines
10
Gelatin duplicators
10
Generators
10
H
Hammers, electric, hand
10
Hand tools, power driven
10
Hand tools, power driven
10
Heaters
10
Hockey goals
10
Hoists, Electric or pneumatic
10
Hopper
10
Horses, gym equipment
10
Hurdles
10
HVAC equipment
10
Hydrants
25
Hydraulic jacks, garage type
10
I
Icemaker
10
Identification equipment
10
Incubators
15
Instruments, recording, electrical
15
Investigative equipment
15
J
Jacks, garage type, hydraulic
10
Jointers
10
Jackhammer
5
K
Kitchen tables
10
L
Laboratory balance, beam
10
Laboratory furniture
10
Laminator
10
Lantern slide cabinets
10
Laser disk player
10
Lathes, brake drum
10
Lathes, engine
10
Lathes, turret, or automatic screw machines
10
Lathes, wood turning
10
Lawn mowers, riding
10
Lawn rollers
10
Lead, slug and rule casting machines
10
Library books
10
Library furniture
10
Library trucks
10
Lifts, vehicle and handicap
10
Light bars
10
Lighting Units, blueprinting
10
Line markers, large push type
10
Linotypes
10
Lockers, not built-in
10
M
Machine tools
10
Machinery, cement making
10
Machines, brake lining
10
Machines, dishwashing
12
Machines, drafting
10
Machines, dry cleaning
10
Machines, duplicating
10
Machines, laundry
10
Machines, polishing
10
Machines, pressing
10
Machines, sanding
10
Machines, scrubbing
10
Machines, stamping, power
10
Machines, tabulating
10
Machines, washing
10
Machines, waxing
10
Maps, wall
10
Mats, wrestling
10
Metal working machinery
10
Microfilm readers and viewers
10
Micro-projectors
10
Microscopes
10
Mimeograph machines
10
Mirrors, large wall
10
Mobile data terminal
5
Motor analyzers
10
Motor generator sets
10
Motor vehicles
10
Motorcycles
10
Motorgraders
10
Motors, not integral parts of larger units
10
Mowers, push
10
Mowers, riding
10
Museum exhibits
99
N
Network equipment
5
Nets, steel
10
Noise and field strength meters
10
O
Oboe
20
Ohmmeters
10
Oil lube system
10
Optical discs
10
Oscilloscopes
15
Output meters
10
P
Paging system
10
Paint spaying machines
15
Paint stripper
10
Park exhibits
10
Passenger cars
5
Pavers
10
Photocopying apparatus
10
Photoengraving apparatus
10
Photometers
10
Pianos
15
Pickups
5
Pictures, large wall
10
Pipe dies, in sets
10
Placques, permanent
10
Planers, power
10
Planning machines, photoengravers
10
Plates, bench
10
Platforms
10
Playground climber
15
Playground slide
15
Playground swing
15
Playground systems
15
Playground whirl
15
Plows, field
10
Plows, snow
10
Polarimeters
10
Polariscopes
10
Police vehicles
5
Pool slide
15
Pool vacuum
15
Popcorn machines
10
Postal meters
10
Power sprayers and dusters
10
Presses, arbor
10
Presses, books, bookbinders
10
Presses, lithographic or offset printing
10
Presses, power
10
Presses, punch
10
Printers, computer
5
Printing cases
10
Printing frames
10
Printing presses
10
Projection screen
10
Public address system, portable
10
Pumps
10
Pumps, fire
10
R
Radar guns
15
Radios, base station
10
Radios, intercom
10
Radios, mobile
10
Recorders
5
Refracting apparatus
10
Refrigerators
12
Rescue tools, hydraulic
10
Respirators
12
Respirometers
10
Resuscitators
10
Roller
10
Router
5
Rowboats
10
Rugs, room size
10
S
Safes
10
Sandblaster
10
Sanding machines
10
Saws, band
10
Saws, band
10
Saws, chain
10
Saws, circular
10
Saws, power hack
10
Saxophone
20
Scaffolding
10
Scales, beam balance
10
Scanner
10
Scintillation Scalers
10
Scoreboard
10
Scraper
10
Screens, projection, portable
10
Scrubber
10
Scrubbing machines
10
Seats
10
Sectional bookcases
10
Security system
10
Servers, routers and accessories
5
Shapers and routers
10
Shapers, bench and floor
10
Shear, power
10
Shotguns
15
Ski lifts
10
Snowblowers
5
Snowmobiles
5
Snowplows
10
Soccer goals
10
Socket wrench sets
10
Sofas
10
Software-support services for computer
5
Soil penetrometers
10
Soil test molds
10
Sound systems
10
Spark plug cleaning machines
10
Spectroscopes
10
Spirometer
10
Sports utility vehicle
5
Sprayers
10
Sprayers, power
10
Spreaders, tire
10
Stacks, book
10
Stage
10
Stage lighting
10
Stamping machines, power
10
Standby power system
25
Stands, chart
10
Stands, engine repair
10
Steamer
10
Stereoscopes
10
Sterilizers
10
Stitchers
10
Stones, printer
10
Stove
10
Stump machine
10
Supply cases
10
Survey equipment
10
Sweepers
10
T
Table saw
10
Tables
10
Tables, exam
10
Tables, operating
20
Tables, picnic
10
Tanks, bulk storage
10
Telephone system
10
Television sets
10
Television/video equipment
10
Tennis court nets, steel
10
Tents, oxygen
10
Tents, wall and tripods
10
Thermographs
10
Timpani
20
Tire changer
15
Tool sets, hand
10
Tools, hydraulic
10
Tractors
10
Traffic counters
10
Trailers
5
Transformers
20
Transit coaches
10
Transmissions
10
Treadmill
10
Truck, dump
10
Truck, light/medium
5
Truck, tandum
10
Tubas
20
Tunnels, models, wind
10
U
Ultraviolet units
15
Utility boxes
5
Utility vehicles
5
V
Vacuum type voltmeters
10
Vans
5
Vector control equipment
10
Vehicle washer
10
Vending machines
10
Voltmeters
10
Voting machines
10
W
Wagons
10
Washer, high pressure
15
Water pumping equipment
25
Workbench
10
Workstation
10
Washers and dryers, photographic
10
Washing machines
10
Watchmens time clocks
10
Water coolers
10
Water meters, laboratory type
10
Water purifiers
15
Watt meters, laboratory type
10
Wave meters and wave analyzers
10
Waxing machines
10
Weighing scales, beam
10
Weight benches
10
Weight machines
10
Weight sets
10
Welding apparatus
10
Wheel straightening apparatus
10
Whirlpool baths
15
Wrenches, in sets
10
X
X-ray machines
10
Z
Zamboni
10