605-773-3595
Fax: 1-844-509-6554
427 S. Chapelle
C/O 500 E. Capitol
Pierre, SD 57501
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Municipalities - Capital Asset Useful Life Table

Capitol Assets 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