salvage value body

ALPHABETICAL LISTING OF SUGGESTED LIFE FOR DEPRECIATION OF FIXED ASSETS

LIFE IN YEARS
BUILDINGS AND STRUCTURES:
Fireproof Construction - Walls are constructed of brick, stone, iron or other hard combustible materials.		50
Non-fireproof Construction, portable classrooms, concession stands, garages		33
IMPROVEMENTS OTHER THAN BUILDINGS:
Fence:
Brick or Stone		25
Chain link		20
Wire		10
Wood		15
Flagpoles		20
Signs		10
Yard and athletic field lighting		20
Bleachers, fixed		20
Playground equipment		15
Goalposts		20
Shrubs, lawns and trees		10
Retaining walls		25
Paving (including roadways, walks and parking)
Asphalt		10
Concrete		15
Gravel		5
Underground sprinklers		15
Athletic track		10
Football field		20
INFRASTRUCTURE:
Underground sewer and water lines		20
Roads		20
Bridges		30
Drainage Systems		25
Dams		40
Street Lights		20
EQUIPMENT:
A
Adding machines		10
Addressing machines		10
Air compressors		10
Air conditioning units, casement		10
Air hoists		10
Alidades, telescopic		10
Alignment gauges, chamber, toe-in, etc.		10
Anatomical models		10
Andirons		10
Anemometers		10
Answering machines			5
Anvils			10
Apparatus cabinets			15
Aquariums			10
Arc welding apparatus			10
Armature growlers			10
Astrographs, wall			10
Athletic uniforms			10
Audiometers			10
Autoclaves			10
Automobile lifts			10
AV mixer			10
B
Balances, Beam			10
Baling presses, compression molding			10
Band instruments			15
Band saws			10
Band uniforms			10
Barber shop tools, electrical			10
Barber type furniture Barographs			10
Barometers			10
Bars, horizontal, portable			10
Battery chargers			10
Beaters, egg, electric			12
Beauty class furniture			10
Beds			15
Bellows, power			10
Benches			20
Bicycle racks, portable			20
Bicycles			10
Billing machines			10
Binders, agricultural			10
Biological models			10
Blackboards, portable			15
Bleachers, portable			20
Blood analysis apparatus			10
Blood plasma cabinets			10
Blood pressure apparatus			10
Blue print machines			10
Boards, bulletin, portable			10
Boat or canoes			10
Bodies, bus			10
Bodies, truck			10
Book trucks			10
Bookbinding machinery			10
Bookcases, sectional			10
Bookkeeping machines			10
Books, hardcover library			10
Boring machines, precision table or vertical			10
Boyles law apparatus			10
Brake lining machines			10
Brakes and folders, hand or power			10
Bread slices, mechanical		12
Bread Toasters, electric		12
Bridges, whetstone and similar		15
Broilers, electric		12
Brooms, power driven		10
Buffers, electric		10
Bulletin boards, portable		10
Bus wagons		10
Buses		10
C
CD Player		10
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, galley		10
Cabinets, printers, type		10
Cabinets, supply		10
Calculator		10
Calorimeters, continuous flow		10
Calorimeters, electric		10
Cameras		5
Camcorders		5
Canners		10
Canoes		10
Card racks		10
Card tables		10
Carpets		10
Cassette Recorder		10
Cases, display		10
Cases, file		10
Cases, laboratory		10
Cases, supply		10
Cash registers		10
Centering machines		10
Centrifuges		10
Chain hoists		10
Chairs		10
Chairs, folding		10
Chalk board, portable		10
Chargers, battery		10
Chart stands		10
Chassis, bus		10
Chassis, truck	10
Check handling machines	10
Check writers	10
Chisels, in sets	10
Choppers, food, power	10
Cleaners, steam vapor	10
Cleaners, vacuum	10
chinometers, photoelectric	10
Clippers, hair, electric	10
Clocks, wall	10
Cloth cutting machines	10
Clothes dryers	10
Clutch rebuilding apparatus	10
Coffee grinders	12
Coffee percolators, electric	12
Coffee urns	12
Coin, currency and check handling machines	10
Collapsible tables	10
Colorimeters	10
Compasses, magnetic	10
Computers, printers, screen, and accessories	5
Computer scanner	5
Compressors, Air	10
Computer Desk	10
Connecting rod aligners	10
Connecting rod boring machines	10
Connecting rod rebabbiting jogs	10
Conveyors	10
Cookers, pressure	12
Cooking stoves	12
Corkboard	10
Coolers, water	10
Copy Machines	5
Costumers	10
Cots	10
Couches	10
Counter freezers	12
cubicles	10
Cupboards	15
Cylinder boring machines	10
Cylinders, gas	10
D
Dating machines	10
Deep fat fryers	12
Deep Freezers	12
Desks	10
Dictating machines	10
Dictionaries, large unabridged		10
Dictionary stands		10
Dies, in sets		10
Diesel engines for use in classrooms		10
Discs, optical		10
Dish trucks		10
Dishwashing machines		12
Display cases		10
Distilling apparatus		10
Ditto machines		10
Drafting Machines		10
Drawing tables		10
Drift meters		10
Drill presses, bench, floor or radial		10
Drills, power		10
Drinking water coolers, electric or ice		10
Drums, bass, kettle, snare		15
Dryers, clothes		15
Dryers, hair		10
Drying units, infra-red		10
Duplicating machines		10
Dry erase board		10
DVD's		5
E
Easels		10
Egg beaters, electric		12
Electric clippers, sheep, horse		10
Electric dishwashers		12
Electric floor scrubbers		10
Electric hot plates		12
Electric irons		10
Electric mixers		12
Electric sanding machines		10
Electric toasters		12
Electric tube testers		10
Electric Vacuum cleaners		10
Electric waxing machines		10
Electric Welding apparatus		10
Electrolysis apparatus		10
Electronic frequency meters		10
Electronic deviation 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
Envelopes sealers		10
Erasers, electric Exhibit cases		10
Exposure meters, camera		10
Extensometers		10
Extinguishers, fire		10
Extractors		10
F
Falling weight rammers		10
Fans, electric, portable	10
Fax machines	10
Figures, geometrical, models in sets	10
Filing cabinets	10
Filing machines	10
Fire extinguishers	10
Fireplace fixtures	10
Flat irons, electric	10
Floor scrubbers, electric	10
Folding chairs	10
Folding tables	10
Forges	10
Forms, dress	10
Forms, geometrical model	12
Foundry machinery	12
Frames, blueprint	10
Freezers	12
Freezers, ice cream	12
Frequency meters	10
Furnaces, heat treating	15
Furnaces, laboratory	10
Furnaces, remelting	10
Furniture	10
G
Galvanometers	10
Galvanoscopes	10
Gas compressors	10
Gas cylinders	10
Gas meters, laboratory	10
Gas plates	10
Gas stoves	10
Gasoline dispensing pumps	10
Gear cutting machines	10
Gelatin duplicators	10
Generators	10
Globes	10
Grass shears, power operated	10
Grinders, power operated	10
Guns, starting	10
H
Hair clippers, electric	10
Hair dryers	10
Hall trees	10
Hammers, autobody, pneumatic,etc.	10
Hammers, electric, hand	10
Hand tools, in sets	10
Hand tools, power driven	10
Hand trucks	10
Harnesses	10
Heaters, portable	10
Hoists, Electric or pneumatic	10
Holders, dictionary	10
Horses, gym equipment		10
Hot plates		12
Hurdles		10
Hydraulic jacks, garage type		10
I
Ice cream freezers		12
Instruments, band and musical		15
Instruments, musical		15
Instruments, recording, electrical		15
Irons, electric		10
J
Jacks, garage type, hydraulic		10
Jointers		10
Juice extractors, electric		10
K
Key racks		10
Kilns		10
Kitchen Tables		15
L
Laboratory balance, beam		10
Laboratory furniture		10
Laboratory models		10
Laminator		10
Lamps, electric floor		10
Laser Disk Player		10
Lantern slide cabinets		10
Lathes, brake drum		10
Lathes, engine		10
Lathes, turret, or automatic screw machines		10
Lathes, wood turning		10
Lawn mowers		10
Lawn rollers		10
Lead, slug and rule casting machines		10
Lecterns		10
Letter presses		10
Library books		10
Library furniture		10
Library trucks		10
Lifts, vehicle and handicap		10
Lighting Units, blueprinting		10
Line markers, large push type		10
Linotypes		10
Lockers, not built-in		10
M
Machine tools		10
Machinery, canning		10
Machinery, cement making		10
Machines, adding		10
Machines, addressing		10
Machines, billing			10
Machines, bookkeeping			10
Machines, brake lining			10
Machines, calculator			10
Machines, check handling			10
Machines, coin handling			10
Machines, coin operated			10
Machines, dating, power			10
Machines, dictating			10
Machines, dishwashing			12
Machines, drafting			10
Machines, dry cleaning			10
Machines, duplicating			10
Machines, fax			10
Machines, laundry			10
Machines, mimeograph			10
Machines, mixing			12
Machines, numbering, power			10
Machines, polishing			10
Machines, pressing			10
Machines, sanding			10
Machines, scrubbing			10
Machines, sewing			10
Machines, stamping, power			10
Machines, tabulating			10
Machines, washing			10
Machines, waxing			10
Maps, wall			10
Mats, wrestling			10
Medicine cases			10
Metal working machinery			10
Microfilm readers and viewers			10
Micro-projectors			10
Microscopes			10
Microwave Oven			12
Milling machines			10
Millivoltmeters			10
Mimeograph machines			10
Mirrors, large wall			10
Miter boxes			10
Mixers, electric			10
Models, shop and laboratory			10
Mop trucks			10
Motor analyzers			10
Motor generator sets			10
Motor vehicles			10
Motorcycles			10
Motors, not integral parts of larger units			10
Mowers			10
Musical instruments			15
N
Nets, steel			10
Noise and field strength meters			10
O
Office furniture			15
Ohmmeters		10
Optical discs		10
Organs		15
Oscillographs		10
Output meters		10
Ovens		12
P
Peelers, electrical		12
Percolators, coffee, electric		12
Permanent waving machines		10
Phonographs		10
Photocopying apparatus		10
Photoengraving apparatus		10
Photometers		10
Pianos		15
Pictures, large wall		10
Pipe dies, in sets		10
Planers, power		10
Planning machines, photoengravers		10
Plaques, permanent		10
Plates, bench		10
Plates, hot		10
Platforms		10
Plows, field		10
Plows, snow		10
Polarimeters		10
Polariscopes		10
Popcorn Popper		12
Postal meters		10
Potato peelers, large machine		12
Power sprayers and dusters		10
Presses, arbor		10
Presses, books, bookbinders		10
Presses, engraving		10
Presses, letter		10
Presses, lithographic or offset printing		10
Presses, power		10
Presses, punch		10
Printing cases		10
Printing frames		10
Printing presses		10
Projector, overhead		10
Projector, slide
Projection screen		10
Pruners		10
Public address system, portable		10
Push carts		10
R
Radios		10
Ranges, cooking		12
Record players		10
Recorders, Sound		10
Reference books		10
Refracting apparatus		10
Refrigerators		12
Registers, cash	10
Rollers, lawn Routers, plate, photo engraving	10
Rowboats	10
Rugs, room size	10
S
Safes	10
Sanding machines	10
Saws, band	10
Saws, circular	10
Saws, power hack	10
Scales, beam balance	10
Screens, projection, portable	10
Scrubbing machines	10
Sealers, envelope	10
Seats	10
Sectional bookcases	10
Servers, routers and accessories	5
Sewing machine	10
Shapers, bench and floor	10
Shapers and routers	10
Shear, power	10
Slicers, bread, mechanical	12
Socket wrench sets	10
Software - only that created in house	10
Soil penetrometers	10
Soil test molds	10
Spark plug cleaning machines	10
Spectroscopes	10
Sprayers, power	10
Spreaders, tire	10
Stacks, book	10
Stamping machines, power	10
Stands, chart	10
Stands, engine repair	10
Stands, umbrella	10
Staplers, foot or power operated	10
Stereoscopes	10
Sterilizers	10
Stitchers	10
Stones, printers	10
Stools	10
Stoves	12
Supply cases	10
T
Tables	10
Tanks, bulk storage	10
Television sets	10
Tennis court nets, steel	10
Tents, wall	10
and tripods	10
Thermographs	10
Toasters	12
Tool sets, hand	10
Tractors	10
Transmissions		10
Trimmers, hedge, power		10
Tripods, camera		10
Truck, motor		10
Tunnels, models, wind		10
Typewriter desks		10
Typewriters		10
U		10
Uniforms, athletic and band (initial purchase)		10
V
Vacuum cleaners		10
Vacuum type voltmeters		10
VCR		10
Vending machines		10
Vises, bench		10
Voltmeters		10
W
Wagons		10
Washers and dryers, photographic		10
Washing machines		10
Watchmen's time clocks		10
Water coolers		10
Water meters, laboratory type		10
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
Wheelbarrows			10
Wheels, pottery			10
Work benches\Work tables			10
Wrenches, in sets			10
Y
Yard benches			10