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

Watchmen’s 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