| 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 |
| |
0550 |
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 |
|
| |
|
|
|
| 18 |
|
Unmanned Aerial Vehicles (UAV), Drones |
|
| |
|
|
|
| |
1810 |
Unmanned Aerial Vehicles (UAV), Drones |
5 Years |
| |
|
|
|
|
19
|
|
Marine Vessels, Barges, and Docks (All, except otherwise indicated)
|
|
| |
|
|
|
| |
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) |
60 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 |
40 Years |
| |
1925 |
Vessels, Special Service (Tugs, Fire Boats, Tenders) |
40 Years |
| |
1930 |
Barges, Cargo |
40 Years |
| |
1935 |
Barges and Lighters, Special Purpose |
40 Years |
| |
1940 |
Small Craft, Powered and Unpowered |
6 Years |
| |
1945 |
Pontoons and Floating Docks |
40 Years |
| |
1950 |
Floating Dry docks |
40 Years |
| |
1990 |
Miscellaneous Vessels |
40 Years |
| |
|
|
|
|
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) 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 |
| |
7033 |
Multifunction Devices (Copier, Fax, Scanner, Printer) |
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 |
|
