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state seal 30.50
Capital Asset Class and Location Code Tables

30.50.10

January 1, 2014

Capital asset class codes and useful life schedule
30.50.10.a

Schedule A

This following schedule is for capital assets acquired in new condition. Refer to the Addendum to Schedule A (Subsection 30.50.10.b) for energy efficiency equipment and products.

 
Major Group Class Code Descriptive Title Useful Life
       

A0

 

Land

Not Calculated

       
 

A100

Uplands

 
 

A200

Beds of Navigable Water

 
 

A300

Shore lands

 
 

A400

Tidelands

 
 

A500

Harbor Areas

 
       

01

 

Transportation Infrastructure (Modified Approach)
Operated by the Department of Transportation

Not Calculated

       
 

0110

State Highway System

 
       

02

0200

Construction In Progress

Not Calculated

       

03

 

Art Collections, Library Reserve Collections, Museum and Historical Collections (Inexhaustible), and Intangible Assets with Indefinite Useful Lives

Not Calculated

  0300 Art Collections, Library Reserve Collections, and Museum and Historical Collections (Inexhaustible)  
  0310 Intangible Assets with Indefinite Useful Lives (e.g. easements, minerals, timber, and water rights acquired separately from land, that have indefinite useful lives)  
       

04

 

Infrastructure (Depreciable)

 
       
 

0420

Having a Useful Life of:

20 Years
 

0425

Having a Useful Life of:

25 Years
 

0430

Having a Useful Life of:

30 Years
 

0435

Having a Useful Life of:

35 Years
 

0440

Having a Useful Life of:

40 Years
 

0445

Having a Useful Life of:

45 Years
 

0450

Having a Useful Life of:

50 Years
       
05   Buildings/Components  
       
 

0505

Having a Useful Life of:

5 Years
 

0510

Having a Useful Life of:

10 Years
 

0515

Having a Useful Life of:

15 Years
 

0520

Having a Useful Life of:

20 Years
 

0524

Having a Useful Life of:

24 Years
 

0525

Having a Useful Life of:

25 Years
 

0527

Having a Useful Life of:

27 Years
 

0530

Having a Useful Life of:

30 Years
 

0535

Having a Useful Life of:

35 Years
 

0540

Having a Useful Life of:

40 Years
 

0545

Having a Useful Life of:

45 Years
 

0500

Having a Useful Life of:

50 Years
       

06

 

Improvements Other Than Buildings (Includes Leasehold Improvements)

 
       
 

0610

Having a Useful Life of:

3 Years

 

0620

Having a Useful Life of:

5 Years

 

0625

Having a Useful Life of:

8 Years

 

0630

Having a Useful Life of:

10 Years

 

0640

Having a Useful Life of:

15 Years

 

0650

Having a Useful Life of:

20 Years

 

0655

Having a Useful Life of:

25 Years

 

0660

Having a Useful Life of:

30 Years

 

0665

Having a Useful Life of:

35 Years

 

0670

Having a Useful Life of:

40 Years

 

0675

Having a Useful Life of:

45 Years

 

0680

Having a Useful Life of:

50 Years

       

07

 

Art Collections, Library Reserve Collections, and Museum and Historical Collections (Exhaustible) and Library Resources

 
       
 

0703

Having a Useful Life of:

3 Years

 

0705

Having a Useful Life of:

5 Years

 

0708

Having a Useful Life of:

8 Years

 

0710

Having a Useful Life of:

10 Years

 

0715

Having a Useful Life of:

15 Years

 

0720

Having a Useful Life of:

20 Years

 

0725

Having a Useful Life of:

25 Years

 

0730

Having a Useful Life of:

30 Years

 

0735

Having a Useful Life of:

35 Years

 

0740

Having a Useful Life of:

40 Years

 

0745

Having a Useful Life of:

45 Years

 

0750

Having a Useful Life of:

50 Years

       

10

 

Weapons, Firearms, Signal Guns, and Accessories

5 Years

       
 

1005

Firearms and Accessories

 
 

1040

Chemical Weapons and Equipment

 
 

1095

Weapons, Miscellaneous (Signal Guns, Line-Throwing Equipment, Animal Control Devices, etc.)

 
       

13

 

Ammunition and Explosives Equipment

5 Years

       
 

1305

Ammunition, Reloading, and Gunsmithing Equipment

 
 

1350

Bomb Handling and Cryogenic Equipment

 
 

1375

Detonating Equipment

 
       

15

 

Aircraft, Fixed and Rotary Winged

6 Years

       
 

1510

Aircraft, Fixed Wing

 
 

1520

Aircraft, Rotary Winged

 
       

16

 

Aircraft Components and Accessories

5 Years

       
 

1680

Miscellaneous Aircraft Accessories and Components

 
       

17

 

Aircraft Support Equipment

5 Years

       
 

1730

Aircraft Ground Servicing Equipment

 
 

1740

Airfield Specialized Trucks, Trailers, and Lighting Equipment

 
       

19

 

Marine Vessels, Barges, and Docks (All, except otherwise indicated)

40 Years

       
 

1901

Passenger Only Vessels (Ferry Boats)

25 Years

       
    Passenger Vessel Components:  
 

1902

Having a Useful Life of:

20 Years

 

1903

Having a Useful Life of:

15 Years

 

1904

Having a Useful Life of:

10 Years

 

1905

Having a Useful Life of:

5 Years

 

1906

Having a Useful Life of:

3 Years

       
 

1910

Vehicle/Passenger Vessels (Ferry Boats)

40 Years

       
    Vehicle/Passenger Vessel Components:  
 

1911

Having a Useful Life of:

30 Years

 

1912

Having a Useful Life of:

25 Years

 

1913

Having a Useful Life of:

20 Years

 

1914

Having a Useful Life of:

15 Years

 

1915

Having a Useful Life of:

12 Years

 

1916

Having a Useful Life of:

10 Years

 

1917

Having a Useful Life of:

5 Years

       
 

1920

Fishing Vessels

 
 

1925

Vessels, Special Service (Tugs, Fire Boats, Tenders)

 
 

1930

Barges, Cargo

 
 

1935

Barges and Lighters, Special Purpose

 
 

1940

Small Craft, Powered and Unpowered

6 Years

 

1945

Pontoons and Floating Docks

 
 

1950

Floating Dry docks

 
 

1990

Miscellaneous Vessels

 
       

20

 

Marine and Ship Equipment

5 Years

       
 

2010

Ship and Boat Propulsion Equipment

 
 

2030

Deck Winches, Hoists, etc.

 
 

2050

Buoys

 
 

2060

Commercial Fishing Equipment

 
 

2090

Marine and Ship Furnishings, Equipment, and Miscellaneous

 
       

22

 

Railroad Equipment

40 Years

       
 

2240

Railroad Boxcars - Grain

 
 

2245

Railroad Passenger and Power Cars

 
       

23

 

Motor Vehicles, Trailers, Cycles and Combat Vehicles (All, except otherwise indicated)

       
    Vehicles (Autos, Vans, and Light Trucks) up to 10,000 lbs. GVW. Life is a function of the type of vehicle and the nature of vehicle use:  
  2308 Having a Useful Life of: 3 Years
  2309 Having a Useful Life of: 4 Years
 

2310

Having a Useful Life of:

5 Years
  2311 Having a Useful Life of: 6 Years
  2312 Having a Useful Life of: 7 Years
  2313 Having a Useful Life of: 8 Years
  2314 Having a Useful Life of: 9 Years
  2315 Having a Useful Life of: 10 Years
       
   

Vehicles, Medium and Heavy Duty (Trucks, Buses, and Special Purpose Vehicles as defined in Subsection 12.20.30.c) 10,000 lbs. GVW and over. Life is a function of the type of vehicle and the nature of the vehicle use:

 
  2320 Having a Useful Life of: 10 Years
  2321 Having a Useful Life of: 11 Years
  2322 Having a Useful Life of: 12 Years
  2323 Having a Useful Life of: 13 Years
  2324 Having a Useful Life of: 14 Years
  2325 Having a Useful Life of: 15 Years
  2326 Having a Useful Life of: 20 Years
       
    Trailers, Cycles and Combat Vehicles 5 Years
 

2330

Trailers, Cargo and Utility Including Semitrailers

 
 

2331

Trailers, Boat

 
 

2332

Trailers, Camp, Office, Mobile Home, etc.

 
 

2340

Motorcycles and Scooters

 
 

2350

Combat Vehicles, Tracked

 
       

24

 

Tractors: Crawler, Wheeled, and Track-Laying

10 Years

       
 

2410

Tractors, Crawler

 
 

2420

Tractors, Wheeled, Industrial

 
 

2421

Tractors, Wheeled, Farm-Type

 
 

2430

Tractors, Track-Laying (Snowcat, Snowmobile, Weasel, etc.)

 
       

25

 

Vehicular Equipment and Components

10 Years

       
 

2510

Cab, Body, and Frame Components

 
 

2530

Brake, Steering, Axle, and Wheel Assemblies

 
 

2540

Accessories (Canopies, Tool Boxes, Light Bars, etc.)

 
 

2590

Modifications (Cranes, Lifts, etc.)

 
       

28

 

Engines, Turbines, and Components

5 Years

       
 

2805

Engines, Gas, Automotive

 
 

2806

Engines, Gas, Marine

 
 

2807

Engines, Gas, Small Implement

 
 

2810

Engines, Aircraft

 
 

2815

Engines, Diesel, Automotive

 
 

2816

Engines, Diesel, Marine

 
 

2817

Engines, Diesel, Industrial

 
 

2830

Water Turbines/Water Wheels and Components

 
 

2835

Turbines, Jet Engines, Nonaircraft

 
 

2840

Turbines, Jet Engines, Aircraft

 
 

2850

Engines, Rotary, Gas and Components

 
 

2895

Engines, Miscellaneous and Components

 
       

29

 

Engine Components and Accessories

5 Years

       
 

2910

Fuel System Components, Gas

 
 

2940

Cleaners, Filters, and Strainers

 
 

2960

Engine Accessories, Diesel Heavy Equipment

 
 

2990

Engine Accessories, Nonaircraft Miscellaneous

 
 

2995

Engine Accessories, Aircraft Miscellaneous

 
       

30

 

Mechanically Powered Transmission Equipment

5 Years

       
 

3010

Torque Converters

 
 

3020

Gears, Pulleys, and Sprockets

 
 

3040

Power Transmission Equipment

 
 

3050

Hydraulic System Components

 
       

32

 

Woodworking Machinery and Equipment

5 Years

       
 

3210

Sawmill and Planing Mill Equipment

 
 

3220

Woodworking Machines

 
 

3230

Tools and Attachments for Woodworking Machinery

 
       

34

 

Metalworking Machinery and Welding Equipment

10 Years

       
 

3405

Saw and Filing Machines

 
 

3408

Machining Centers and Way-Type Machines

 
 

3410

Electrical and Ultrasonic Erosion Machines

 
 

3411

Boring and Broaching Machines

 
 

3413

Drilling and Tapping Machines

 
 

3414

Gear Cutting and Finishing Machines

 
 

3415

Grinding and Finishing Machines

 
 

3416

Lathes, Metalworking

 
 

3417

Milling Machines

 
 

3418

Planers and Shapers

 
 

3419

Miscellaneous Machine Tools and Accessories

 
 

3422

Rolling Mills and Drawing Machines

 
 

3424

Metal Heat Treating and Nonthermal Treating Equipment

 
 

3426

Metal Finishing Equipment

 
 

3431

Electric Welding Equipment and Accessories

 
 

3432

Welding Equipment, Engine Driven

 
 

3433

Gas Welding, Heat Cutting, and Metalizing Equipment

 
 

3438

Miscellaneous Welding Equipment and Accessories

 
 

3439

Miscellaneous Welding, Soldering, and Brazing Equipment

 
 

3441

Bending and Forming Machines

 
 

3442

Hydraulic, Pneumatic, and Mechanical Presses - Power and Manual

 
 

3445

Punching and Shearing Machines

 
 

3446

Forging Machinery and Hammers

 
 

3447

Wire and Metal Ribbon Forming Machines

 
 

3448

Riveting Machines, Power Operated

 
 

3450

Machine Tools, Portable and Secondary

 
 

3455

Cutting Tools, for Machine Tools

 
 

3460

Machine Tool Accessories

 
 

3465

Production Jigs, Fixtures, and Templates

 
 

3470

Machine Shop Sets, Kits and Outfits

 
       

35

 

Services and Trade Equipment - Laundry, Shoe, Sewing, Packaging, etc.

5 Years

       
 

3510

Laundry and Dry Cleaning Equipment

 
 

3520

Shoe Repair Equipment

 
 

3530

Industrial Sewing Machine

 
 

3540

Wrapping and Packaging Machinery

 
 

3550

Vending Machines

 
 

3551

Parking Meters, Turnstiles, and Fare Recording Devices

 
 

3590

Beauty and Barber Shop Equipment

 
 

3591

Plastic Laminating Presses

 
 

3595

Specialized Plastic Working Machines

 
       

36

 

Special Industrial Machinery - Food, Printing, Logging, Textile, etc.

6 Years

       
 

3605

Food Cannery Machinery and Equipment

 
 

3610

Printing Equipment

 
 

3611

Duplicating Equipment/Copy Equipment

 
 

3612

Binding Equipment

 
 

3625

Textile Industries Machinery

 
 

3655

Gas Generating Aero Dispensing Systems, Fixed or Mobile

 
 

3680

Foundry Machinery and Related Equipment

 
 

3694

Clean Work Station, Controlled Environment Equipment

 
 

3695

Specialized Logging Equipment

 
       

37

 

Agricultural Machinery and Equipment - Farm, Fishery, Pest Control, Garden, Irrigation, etc.

12 Years

       
 

3710

Soil Preparation Equipment

 
 

3720

Harvesting Equipment

 
 

3730

Dairy and Livestock Equipment

 
 

3731

Poultry Equipment

 
 

3732

Fish Hatchery Equipment

 
 

3740

Pest, Disease, and Frost Control Equipment

 
 

3750

Garden Implements (Mowers, Hedgers, etc.)

 
 

3751

Gardening Tools

 
 

3752

Irrigation Equipment - Sprinklers, Pipe, and Accessories

 
 

3755

Forestry Planting Tools

 
 

3770

Animal Furnishings and Equipment - Saddles, etc.

 
       

38

 

Construction, Mining, and Highway Maintenance Equipment

6 Years

       
 

3805

Earth Moving and Excavating Equipment

 
 

3810

Cranes and Crane Shovels

 
 

3815

Crane and Crane Shovel Attachments

 
 

3820

Mining, Quarrying, and Rock Drilling Equipment

 
 

3821

Rock Crushing Equipment

 
 

3825

Road Clearing and Cleaning Equipment

 
 

3826

Traffic Safety Devices

 
 

3827

Pavement Marking Equipment and Accessories

 
 

3828

Weed Burners and Brush Control Equipment

 
 

3830

Construction and Maintenance Equipment Attachments

 
 

3895

Miscellaneous Construction Equipment

 
       

39

 

Materials Handling Equipment

5 Years

       
 

3910

Conveyors

 
 

3920

Materials Handling Equipment, Not self-propelled

 
 

3930

Materials Handling Equipment, Warehouse Type, Self-Propelled

 
 

3940

Blocks, Tackle, Rigging, and Slings

 
 

3950

Winches, Hoists, Cranes, and Derricks

 
 

3960

Elevators and Escalators

 
 

3990

Miscellaneous Materials Handling Equipment

 
       

41

 

Refrigeration and Air Conditioning Equipment, Components and Accessories

13 Years

       
 

4110

Refrigeration Units and Accessories, Commercial

 
 

4111

Refrigeration Units and Accessories, Scientific

 
 

4112

Refrigeration Units and Accessories, Household

 
 

4119

Air Conditioning, Heating, and Ventilation Systems, Commercial

 
 

4120

Air Conditioning Units and Accessories, Commercial and Industrial

 
 

4121

Air Conditioning Units and Accessories, Household

 
 

4123

Air Conditioning Units and Accessories, Marine

 
 

4130

Refrigeration and Air Conditioning Plants and Components

 
 

4140

Fans and Air Circulators, Nonindustrial

 
 

4141

Industrial Fan and Blower Equipment

 
       

42

 

Fire Fighting Tools and Equipment

5 Years

       
 

4210

Fire Fighting Tools and Equipment

 
 

4211

Fire Extinguishers and Accessories

 
 

4220

Marine Life Saving Equipment

 
 

4221

Marine Diving and Salvage Apparatus and Equipment

 
 

4240

Safety and Rescue Equipment (Excluding Eye and Face Protection and Clothing)

 
 

4241

Safety and Rescue Equipment - Breathing Apparatus

 
 

4242

Safety and Rescue Equipment, Eye and Face Protectors

 
       

43

 

Pumps and Compressors

5 Years

       
 

4310

Compressors, Mounted and Unmounted

 
 

4320

Power and Hand Pumps

 
 

4330

Centrifugals, Separators, and Pressure and Vacuum Filters (Nonlaboratory)

 
       

44

 

Furnaces, Steam Plants, Driers, and Air Purification Equipment

13 Years

       
 

4410

Industrial Boilers

 
 

4420

Heat Exchangers and Steam Condensers

 
 

4430

Industrial Furnaces, Kilns, Lehrs, and Ovens

 
 

4440

Driers, Dehydrators, and Anhydrators

 
 

4460

Air Purification Equipment

 
 

4465

Industrial Controls

 
       

45

 

Plumbing, Heating, and Sanitation Equipment

5 Years

       
 

4510

Plumbing Fixtures and Accessories

 
 

4515

Dispensers, All Types

 
 

4520

Space Heaters, Nonportable

 
 

4521

Space Heaters, Portable

 
 

4525

Water Heaters

 
 

4530

Fuel Burning Units and Accessories

 
 

4540

Miscellaneous Plumbing, Heating, and Sanitation Equipment

 
       

46

 

Water Purification and Sewage Treatment Equipment

5 Years

       
 

4610

Water Purification Equipment

 
 

4620

Water Distillation Equipment

 
 

4630

Sewage Treatment Equipment

 
       

49

 

Specialized Maintenance and Repair Shop Equipment

5 Years

       
 

4910

Motor Vehicle Maintenance and Repair Shop Equipment

 
 

4920

Aircraft Maintenance and Repair Shop Equipment

 
 

4925

Marine Maintenance and Repair Shop Specialized Equip.

 
 

4930

Lubrication Equipment and Accessories

 
 

4931

Fuel Dispensing Equipment and Accessories

 
 

4940

Miscellaneous Maintenance and Repair Shop Equipment

 
       

51

 

Hand Tools, Powered and Nonpowered

5 Years

       
 

5110

Hand Tools, Edged, Nonpowered

 
 

5120

Hand Tools, Nonedged, Nonpowered

 
 

5130

Hand Tools, Power Driven, Attachments

 
 

5136

Taps, Dies, and Collets - Hand and Machine

 
 

5140

Tool and Hardware Boxes

 
 

5180

Sets, Kits, and Outfits of Hand Tools

 
       

52

 

Measuring Tools and Gauges

5 Years

       
 

5210

Measuring Tools, Craftsmen's

 
 

5220

Inspection Gauges and Precision Layout Tools

 
       

53

 

Hardware, Abrasives, Locks and Packing

5 Years

       
 

5335

Screening

 
 

5340

Key-Duplicating Machines

 
       

54

 

Prefabricated, Portable Structures, Buildings and Scaffolding

50 Years

       
 

5410

Prefabricated, Portable Structures, and Buildings

 
 

5420

Bridges, Fixed and Floating

 
 

5430

Storage Tanks

 
 

5440

Scaffolding Equipment and Ladders

 
 

5445

Prefabricated Tower Structures

 
 

5450

Miscellaneous Prefabricated Structures

 
       

58

 

Communication, Recording, Reproducing, and Detection Equipment

7 Years

       
 

5805

Telephone and Telegraph Equipment, and Cell Phones

 
 

5810

Communications Security Equipment and Components

 
 

5815

Teletype and Facsimile Equipment

 
 

5820

Communications Equipment, Industrial and Commercial

 
 

5821

Radio and Television Communications Equipment, Airborne

 
 

5822

Communications Equipment, Public Safety: Audio and Video

 
 

5825

Radio Navigation Equipment, Nonairborne

 
 

5826

Radio Navigation Equipment, Airborne

 
  5827 Global Navigation Satellite Systems (GPS - Global Positioning Systems)  
 

5830

Intercommunications and Public Address Systems, Nonairborne

 
 

5831

Intercommunications and Public Address Systems, Airborne

 
 

5835

Sound Recording and Reproduction Equipment, Industrial and Professional (includes BETA, VHS, DVD, and Blu-ray Recorders; Video Cameras)

 
 

5840

Radar Equipment

 
 

5845

Underwater Sound Equipment and Accessories

 
 

5850

Audio Tape, Industrial and Professional

 
 

5851

Video Tape, Industrial and Professional

 
 

5855

Night Vision Equipment

 
 

5860

Stimulated Coherent Radiation Devices (Laser and Taser)

 
 

5865

Headsets, Handsets, Microphones, Speakers, etc.

 
       

59

 

Electrical and Electronic Components

5 Years

       
 

5940

Lugs, Terminals, and Terminal Strips, Electrical

 
 

5941

Boards, Terminal, Multi-application, Electronic

 
       

60

 

Fiber Optics Materials, Components, Assemblies, and Accessories

5 Years

       
 

6010

Fiber Optic Conductors

 
 

6030

Fiber Optic Devices

 
 

6070

Fiber Optic Accessories

 
       

61

 

Electric Wire, Power, and Distribution Equipment, Batteries, and Generators

5 Years

       
 

6105

Motors, Electrical

 
 

6110

Electrical Control Equipment Switchgear, Servomechanisms, etc.

 
 

6115

Generators and Generator Sets, Electrical

 
 

6118

Solar, Thermal, and Nuclear Power Equipment

 
 

6120

Transformers, Distribution and Power Station

 
 

6125

Converters, Electrical, Rotating

 
 

6130

Converters, Electrical, Nonrotating

 
 

6135

Batteries, Dry Cell

 
 

6141

Batteries, Wet Cell, Industrial and Electric Vehicles

 
 

6150

Miscellaneous Electric Power and Distribution Equipment

 
       

62

 

Lighting Fixtures and Lamps

5 Years

       
 

6210

Lighting Fixtures, Indoor

 
 

6211

Lighting Fixtures, Outdoor

 
 

6230

Portable Electric Lighting Equipment

 
 

6290

Flying Insect Control

 
       

63

 

Alarm and Signal Systems

10 Years

       
 

6310

Traffic and Transit Signal Systems

 
 

6350

Alarm and Signal Systems, Commercial

 
       

65

 

Medical, Dental, and Veterinary Equipment

12 Years

       
 

6515

Medical and Surgical Instruments and Equipment

 
 

6516

Orthopedic Equipment

 
 

6517

Ophthalmological, Refraction, and Audiometry Equipment

 
 

6518

Veterinary Equipment

 
 

6520

Dental Instruments and Equipment

 
 

6525

X-ray Equipment, Medical, Dental, and Veterinary

 
 

6530

Hospital Equipment

 
 

6533

Patient Mobilization Aids

 
 

6534

Stretchers and Litters

 
 

6535

Sterilizing Equipment and Accessories

 
 

6540

Opticians Instruments and Equipment

 
 

6545

Medical Sets, Kits, and Outfits

 
       

66

 

Instruments and Laboratory Equipment

5 Years

       
 

6605

Navigational Instruments

 
 

6610

Flight Instruments

 
 

6615

Automatic Pilot Mechanisms and Airborne Gyro Components

 
 

6620

Engine Instruments

 
 

6625

Electrical Measuring and Testing Instruments (Ammeters, Voltmeters, etc.)

 
 

6626

Electronic Measuring and Testing Instruments

 
 

6630

Equipment, Instruments, and Devices, Laboratory

 
 

6635

Physical Properties Testing Equipment

 
 

6636

Environmental Chambers and Related Equipment

 
 

6640

Laboratory Supplies

 
 

6641

Laboratory Furniture

 
 

6643

Agriculture Laboratory and Field Testing Equipment

 
 

6645

Time Measuring Instruments (Clocks, Watches, and Movements)

 
 

6650

Optical Instruments, Laboratory

 
 

6651

Optical Devices, Binoculars, Telescopes, Infrared Viewers, and Rangefinders

 
 

6655

Geophysical and Astronomical Instruments

 
 

6660

Meteorological Instruments and Apparatus

 
 

6665

Hazard Detecting Instruments and Apparatus

 
 

6670

Scales and Balances, Commercial and Household

 
 

6671

Scales, Postal

 
 

6672

Scales and Balances, Laboratory

 
 

6675

Drafting, Surveying, and Mapping Instruments

 
 

6680

Liquid and Gas Flow, Liquid Level, and Mechanical Motion Measuring Instruments

 
 

6681

Speedometers and Tachometers

 
 

6682

Regulators and Gauges, Medical

 
 

6685

Pressure, Temperature, and Humidity Measuring and Controlling Instruments

 
 

6695

Combination and Miscellaneous Instruments

 
       

67

 

Photographic, Projecting, and Microfilm Equipment

6 Years

       
 

6710

Cameras, Motion Picture

 
 

6720

Cameras, Still Picture

 
 

6730

Photographic Projection Equipment

 
 

6740

Photographic Developing and Finishing Equipment

 
 

6750

Photographic Supplies

 
 

6760

Photographic Equipment and Accessories

 
 

6770

Films Processed for Commercial and Industrial Use

 
 

6780

Film Processing

 
 

6790

Micrographic Equipment

 
 

6791

Micrographic Supplies

 
 

6793

Micrographic Unitizing Equipment and Accessories

 
       

69

 

Training Aids and Devices

5 Years

       
 

6905

Multimedia Systems

 
 

6910

Training Aids, Medical

 
 

6911

Audiotape, Training

 
 

6914

Slides, Training

 
 

6918

Flight Training Aids and Devices

 
 

6920

Overhead Transparencies, Training

 
 

6921

Videotapes, DVDs, Blu-rays, Training

 
 

6925

Targets

 
 

6930

Vehicle Training Aids and Devices

 
 

6935

Robots for Training

 
 

6940

Communications Training Devices, For The Handicapped

 
 

6950

Miscellaneous Training Aids and Devices

 
       

70

 

Information Technology (IT) Equipment

       
 

7010

Main Frame Computer Systems

5 Years
 

7011

Servers

5 Years
 

7012

Desktop Computers (PCs)

4 Years
 

7013

Laptops and Notebook Computers

4 Years
  7014 Tablets and Smart Phones 2 Years
 

7015

Front End Communications Processors

7 Years
 

7016

Data Processing Terminals

6 Years
 

7017

Data Communications Equipment (Multiplexers, Modems, Routers, Hubs, and Switches)

6 Years
 

7025

Input/Output and Storage Devices - Tape

6 Years
 

7026

Input/Output and Storage Devices - Disk (Laser and Magnetic)

6 Years
 

7027

Input/Output and Storage Devices - Other

5 Years
 

7034

Plotters

5 Years
 

7035

Other IT Accessorial Equipment and Components (Scanners, Data Displays, etc.)

5 Years
 

7037

Monitors

5 Years
 

7038

Laser Printers

6 Years
 

7039

Impact and Other Printers

6 Years
 

7042

Mini/Microcomputer Systems (Used primarily to control larger systems such as heating, A/C, etc.)

5 Years
 

7060

Test and Monitor Equipment

5 Years
       

71

 

Furniture, Fixtures, and Accessories

10 Years

       
 

7105

Household Furniture

 
 

7110

Office Furniture, Desk, Chairs, etc.

 
 

7111

Mail Room Furniture and Equipment

 
 

7112

School Furniture

 
 

7115

Hospital Furniture

 
 

7116

Furniture, Critical Environment (Prisons, etc.)

 
 

7120

Furniture Fabrication and Repair Supplies

 
 

7125

Cabinets, Lockers, Bins, and Shelving

 
 

7126

Auditorium and Theater Furniture

 
 

7127

Library Furniture

 
 

7195

Miscellaneous Furniture and Fixtures

 
       

72

 

Household and Commercial Furnishings and Appliances

7 Years

       
 

7231

Awnings

 
 

7240

Containers, Utility, Commercial

 
 

7241

Containers, Utility, Household

 
 

7290

Miscellaneous Household and Commercial Furnishings and Appliances (Fireplace Sets, Hair Dryers, Washers Dryers, Compactors, Sewing Machines, Irons, etc.)

 
       

73

 

Food Preparation and Serving Equipment

5 Years

       
 

7310

Food Cooking, Baking, and Warming Equipment, Commercial

 
 

7311

Food Cooking, Baking, and Warming Equipment, Household

 
 

7320

Kitchen Equipment and Appliances, Commercial

 
 

7321

Kitchen Equipment and Appliances, Household

 
 

7330

Kitchen Utensils

 
 

7352

Vacuum Containers and Chests

 
       

74

 

Office, Visible Record, and Word Processing Equipment

5 Years

       
 

7420

Accounting and Calculating Machines

 
 

7430

Typewriters and Office Type Composing Machines

 
 

7435

Word Processing Equipment and Accessories (Includes mini and micro computers specifically designed for Word Processing purposes)

 
 

7450

Office Type Sound Recording and Reproducing Machines

 
 

7460

Visible Records Equipment

 
 

7490

Miscellaneous Office Machines (Coin Counters, Collators, Cash Registers, etc.)

 
       

77

 

Musical Instruments, Televisions, and Household Recordings

5 Years

       
 

7710

Musical Instruments

 
 

7720

Musical Instrument Parts and Accessories

 
 

7730

Television Sets, DVD Players, Blu-ray Players, and Video Cameras, (home type)

 
 

7740

Recordings, Entertainment

 
 

7742

Video Tapes, DVDs, Blu-rays, Entertainment

 
       

78

 

Recreational and Athletic Equipment and Toys

5 Years

       
 

7810

Athletic and Sporting Equipment

 
 

7820

Games, Toys, and Wheeled Goods

 
 

7830

Gymnastic Equipment

 
 

7831

Playground Equipment

 
 

7832

Game Room Equipment, Pool and Billiard Tables, and Bowling Equipment

 
       

79

 

Cleaning Equipment

5 Years

       
 

7910

Floor Polishers, Scrubbers, and Accessories

 
 

7912

Vacuum Cleaners, Carpet Sweepers, and Accessories

 
       
80   Computer Software, Land Use Rights, Patents, Trademarks, Copyrights, and Other Intangible Assets with Definite Useful Lives  
       
    Computer Software  
  8010 Having a Useful Life of: 3 Years
  8011 Having a Useful Life of: 5 Years
  8012 Having a Useful Life of: 12 Years
  8013 Having a Useful Life of: 15 Years
       
    Land Use Rights  
  8020 Having a Useful Life of: 3 Years
  8021 Having a Useful Life of: 5 Years
  8022 Having a Useful Life of: 12 Years
       
    Patents, Trademarks, Copyrights  
  8030 Having a Useful Life of: 3 Years
  8031 Having a Useful Life of: 5 Years
  8032 Having a Useful Life of: 20 Years
  8033 Having a Useful Life of: 25 Years
  8034 Having a Useful Life of: 50 Years
       
    Other Intangible Assets with Definite Useful Lives  
  8040 Having a Useful Life of: 3 Years
  8041 Having a Useful Life of: 5 Years
  8042 Having a Useful Life of: 12 Years
       

83

 

Textile, Leather, Tents, and Flags

10 Years

       
 

8340

Tents, Tarpaulins, and Canvases

 
  8345 Flags and Pennants  
       

99

 

Signs, Arts and Crafts, and Church Equipment

5 Years

       
 

9905

Advertising Signs and Identification Plates

 
 

9906

Highway Signs

 
 

9909

Sign Making Machines and Accessories

 
 

9910

Arts and Crafts Supplies

 
 

9915

Collectors' Items

 
 

9925

Ecclesiastical Equipment

 
 

9930

Cemetery Equipment

 

30.50.10.b

Addendum to Schedule A – Energy Efficiency Equipment and Products

The following schedule is based on the American Society of Heating, Refrigeration and Air-Conditioning Engineers (ASHRAE) and Northwest Power and Conservation Council standards. This separate useful life schedule is for energy efficiency equipment and products only.

 
Major Group Class Code Descriptive Title Useful Life
       

41

 

Refrigeration and Air Conditioning Equipment, Components and Accessories

 
       
 

4110

Refrigeration units and accessories, commercial

 
    Chiller: reciprocating 20 Years
    Chiller: centrifugal or absorption 23 Years
    Condensers: air-cooled or evaporative 20 Years
       
 

4119

Air conditioning, heating, and ventilation systems, commercial

 
    Coils: DX, water, stream 20 Years
    Coils: electric 15 Years
    Cooling tower: wood or galvanized metal 22 Years
    Cooling tower: ceramic 34 Years
    Window unit air conditioner 10 Years
    Residential packaged or split 15 Years
    PTAC 15 Years
    Water cooled air conditioning 15 Years
    Residential air to air heat pump 15 Years
    Commercial air to air heat pump 15 Years
    Commercial water to air heat pump 19 Years
    Roof-top single-zone air conditioners 15 Years
    Roof-top multi-zone air conditioners 15 Years
    Gas or oil furnaces 18 Years
    Unit heaters: gas or electric 13 Years
    Unit heaters: hot water or steam 20 Years
    Radiant heaters: electric 13 Years
    Radiant heaters: hot water or steam 25 Years
    Induction and fan coil units 27 Years
    VAV and double-duct boxes 20 Years
    Ductwork 30 Years
       
 

4140

Fans and air circulators, nonindustrial

 
    Fans: centrifugal 25 Years
    Fans: axial 20 Years
    Fans: propeller 15 Years
    Ventilating: roof mounted 20 Years
       

43

 

Pumps and Compressors

 
       
 

4320

Power and hand pumps

 
    Pumps: base mounted 20 Years
    Pumps: in-line or sump 15 Years
       

44

 

Furnaces, Steam Plants, Driers, and Air Purification Equipment

 
       
 

4410

Industrial boilers

 
    Steel water-tube boiler 24 Years
    Steel fire-tube boiler 25 Years
    Cast iron boiler 35 Years
    Electric boiler 15 Years
    Burners 21 Years
       
 

4420

Heat exchangers and steam condensers

 
   

HX shell and tube

24 Years
       

61

 

Electric Wire, Power, and Distribution Equipment, Batteries, and Generators

 
       
 

6105

Motors, electrical

 
   

Motors, electrical

18 Years
    Motor starters 17 Years
    Controls: pneumatic 20 Years
    Controls: electric 16 Years
    Controls: electronic 15 Years
    Valve actuators 10 Years
       

62

 

Lighting Fixtures and Lamps

 
       
 

6210

Lighting fixtures, indoor

 
   

Lighting fixtures, indoor

12 Years
   

Lighting indoor controls

12 Years
       
 

6211

Lighting fixtures, outdoor

 
   

Lighting fixtures, outdoor

12 Years
   

Lighting indoor controls

12 Years

 

30.50.20

July 1, 2001

Schedule B - Location (county) codes
 

County

Code

   

Adams

01

Asotin

02

Benton

03

Chelan

04

Clallam

05

Clark

06

Columbia

07

Cowlitz

08

Douglas

09

Ferry

10

Franklin

11

Garfield

12

Grant

13

Grays Harbor

14

Island

15

Jefferson

16

King

17

Kitsap

18

Kittitas

19

Klickitat

20

Lewis

21

Lincoln

22

Mason

23

Okanogan

24

Pacific

25

Pend Oreille

26

Pierce

27

San Juan

28

Skagit

29

Skamania

30

Snohomish

31

Spokane

32

Stevens

33

Thurston

34

Wahkiakum

35

Walla Walla

36

Whatcom

37

Whitman

38

Yakima

39

Out-of-State

40




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