6509.11f, 31
Page 1 of 33
FOREST SERVICE HANDBOOK
Portland, Oregon
FSH 6509.11f - WORKING CAPITAL FUND ACCOUNTING OPERATIONS
HANDBOOK
R6 Supplement No. 6509.11f-95-1
Effective January 23, 1995
POSTING NOTICE. Supplements are numbered consecutively by title and
calendar year. Post by document name. Remove entire document, if one exists, and
replace with this supplement. The last R6 Supplement to this handbook was
6509.11f-94-3.
This supplement supersedes Supplement 6509.11f-94-1.
Document Name
6509.11f,31
Superseded New
(Number of Sheets)
26
25
Digest:
31 - Fiscal Year 1995 WCF Equipment Rental rates. Also, an explanation of the
equipment rental rate determination process.
/s/ John E. Lowe
JOHN E. LOWE
Regional Forester
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 2 of 33
FSH 6509.11f - WORKING CAPITAL FUND ACCOUNTING OPERATIONS
HANDBOOK
R6 Supplement No. 6509.11f-95-1
Effective 01/23/95
CHAPTER 30 - EQUIPMENT RENTAL SERVICE
31 - WORKING CAPITAL FUND (WCF) INCOME. The chart of Equipment Rental
Rates, Regional Average (exhibit 01) follows this text. Exhibit 02 is Forest WCF
Equipment Rental rates for FY 1995.
ESTABLISHING FLEET EQUIPMENT USER RATES
In developing rates for the WCF, the WCF Financial Manager considers such things
as:
1) Overall funding needs of the Fleet Equipment Activity
2) Ensures that funds are reserved for future needs so that it is possible to
replace old equipment while financing current operations.
3) That the WCF is a self-supporting appropriation.
4) That WCF rates are developed to cover the cost incurred for providing the
service (fleet equipment).
5) The timing of income to cover expenditures (cash outlays) in order to
maintain the solvency of the fund.
The WCF incurs expenditures only on vehicles which are owned by the fund. These
vehicles are normally referred to as the green fleet. The WCF does not spend or
collect money for General Service Administration (GSA) fleet, project-owned, or
commercially-leased motor vehicles.
Fleet equipment rates consist of two components:
(1) fixed ownership rate; and
(2) use rate.
1. Fixed Ownership Rate (FOR). This rate covers the "fixed" cost of owning
equipment. Fixed cost varies little with utilization, and users are charged for the
availability of the equipment on a monthly basis. Holdover equipment numbers are
used in computing FOR rates, but only for months identified.
FOR consists of the following fixed costs:
- Replacement differential (increased replacement cost)
- Annual depreciation
- Program management
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 3 of 33
- General administration cost
- Profit or Loss adjustment
Replacement differential is the difference between the estimated cost of new
equipment, and the original cost of equipment to be replaced. This accounts for
inflation costs, and sets aside cash over the life of equipment to cover this increased
cost at replacement time.
Annual depreciation is the cost calculated for each vehicle by class of equipment
using the straight line method. The straight line method divides the number of
expected life months into the original cost, less the residual value, to arrive at the
depreciation cost. Depreciation is a non-cash transaction which provides cash for
replacement purposes through accounting process over the life years on a vehicle.
This is reflected on the unit EMIS-26, Capitalized Value/Depreciation report.
Program management (PM) costs are those costs which a unit charged to
account 624 during the year, plus Regional Office (RO) program management
overhead costs assessed the unit. RO overhead assessment is based on the total
number of vehicle months in status 2 and 3, divided into total program
management cost to arrive at average PM cost per vehicle.
General administration (GA) costs are those costs which a unit charged to
account 636 during the year, plus RO WCF GA costs assessed the unit. The
assessment percentage is based on total number of vehicle months in status 2 and 3,
divided into the total GA cost to arrive at the average GA per vehicle.
Profit or loss (P&L) adjustments are applied to the fleet as a whole. It covers
depreciation on fleet buildings and machinery and miscellaneous equipment in
account 156, and any adjustments related to balances in retained earnings account
354 on fleet fixed expenses where accumulated earnings or losses over the years are
reflected and cash balances. Consideration also needs to be given here to cover pay
increases and inflation indicators. P&L adjustment is determined by dividing the
total amount of P&L to be adjusted by the net FOR Cost. Apply this factor to each
class to provide value for P&L adjustment.
Annual FOR Per Vehicle. Add the values by class of vehicle for replacement
differential, annual depreciation, PM, GA, and P&L adjustment to arrive at the
total FOR cost by class. Divide total FOR cost by class by the number of status 2
vehicles under each class to arrive at the annual FOR cost per vehicle. Divide the
annual FOR cost per vehicle under each class by 12 to arrive at the monthly FOR
cost by class.
This completes the unit FOR rate setting process.
2. Use Rate. Use rate is established to recover the variable costs incurred in
the operation and maintenance of fleet equipment. Variable costs increase with
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 4 of 33
increased usage or utilization of fleet equipment. Income from the use rate charged
to the using programs is to recover the variable costs for maintaining and operating
the WCF fleet vehicles. The unit of use is established by the mile or hour.
Use rates consist of the following variable costs:
- Operation costs
- Vehicle repair and maintenance costs
Operations costs include costs under the following accounts: 601 gasoline and
other operating costs, 602 diesel and other operating costs, 603 tires and tubes, 635
miscellaneous operating expenses, and 650 inventory adjustments. Operating costs
are distributed to each vehicle based on the EPA (estimated mileage per gallon
rating) established. The National Finance Center (NFC) subsystem calculates the
number of gallons consumed based on vehicle miles or hours driven using the EPA
rate in the Equipment Management Information System (EMIS). Operation costs,
except for 603 costs, are then distributed to each vehicle based on the number of
calculated gallons consumed. NFC subsystem uses a year-to-date distribution
process in computing and distributing operation costs. This distribution is
published by NFC for the unit on the quarterly EMIS-20, Fleet Equipment
Operation Cost report.
Maintenance costs include costs under the following accounts: 612 miscellaneous
labor and parts expenses, and travel expenses of inspector mechanics which are
charged to management code (M/C) 93XXXX (insert vehicle number), and account
613 commercial shop expenses charged to M/C 94XXXX (insert vehicle number).
Maintenance costs are published by NFC for the unit on the quarterly EMIS-23,
Unit Maintenance Cost by Class report.
In completing use rates, the rate per mile from the last fiscal year was calculated
using the EMIS-20 report. Estimated miles and hours were obtained from the
forests and rates were adjusted up or down depending upon forest recommended
Operation and Maintenance (O&M) budgets.
P&L adjustment under the use rate is applied to the fleet as a whole. It is
determined by looking at account 355, retained earnings--operations on use rates
and cash balances. Accumulated earnings or losses over the years are reflected in
account 355. The amount of any P&L adjustment is calculated by class by dividing
the total O&M costs for the unit to obtain a factor. Apply this factor for each class
to arrive at the amount of P&L adjustment for each class. P&L adjustment will
also include any projected inflationary cost expected during the rate calculation
year.
To compute the use rate, add the O&M costs to the P&L amounts to arrive at the
total use cost to be considered for each class. Divide the estimated miles or hours
for each class into the total use costs by class to arrive at the unit's use rate per mile
or use rate per hour.
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 5 of 33
3. Fixed Ownership Rate Converted to Daily Basis. Where there is a need to
have a fixed ownership rate converted to a daily use basis for items such as
reimbursements, Cooperative Work Forest Service (CWFS), or trespass charges.
The rate can be calculated by dividing the monthly FOR by the number of working
days in the month.
4. Summer Fleet WCF (Holdovers). Rental rates for the summer fleet units
are the same as for regular fleet equipment of the same class. The only exception is
for those units that obtained a special rate from the Regional Financial WCF
Manager for equipment fully depreciated. This rate equates roughly to a 40 percent
FOE savings. Summer fleet or holdovers are terms applied to equipment that has
been replaced (that is, the replacement is on board). Basically, holdovers are used
when peak needs cannot be met by the regular fleet. Authorization for such use is
given with the understanding that all holdovers will be held a maximum of two
summer field seasons. Holdovers must be sold after the second field season, at the
latest.
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 6 of 33
31 - Exhibit 01
FISCAL YEAR 1995
EQUIPMENT USE RATES, REGIONAL AVERAGE
VEH
CLS
10
11
DESCRIPTION
30
SEDANS
SEDANS,
LAW ENFORCEMENT
STATION WAGON &
SEDAN DELIVERY
BUS, 20-30 PASSENGER
34
BUS OVER 30 PASSENGERS
36
BUS 40 PASSENGER JCC
20
140
141
142
143
145
150
151
152
155
160
165
166
169
170
173
174
180
181
183
184
185
PICKUP, COMPACT
UP TO 4,800 GVWR
DEFERRED "140" 60%
UTILITY, COMPACT TYPE
DEFERRED "142" 60%
VAN, COMPACT, MINI TYPE
PICKUP, 4801-6,399 GVWR
DEFERRED "150" 60%
PICKUP 5000-8000 GVWR JC
UTILITY & CARRYALL,
4,800-8,499 GVWR
VAN, STANDARD SIZE,
UP TO 6,999 GVWR
PICKUP, 6,400-8,499 GVWR
DEFERRED "165" 60%
TRUCK, SERVICE BODY
UNDER 10,000 GVWR
DEFERRED "169" 60%
VAN, 7,000 GVWR & OVER
VAN, 7,000 GVWR JCC
PICKUP, 8,500-12,500 GVWR
DEFERRED "180" 60%
TRUCK, SERVICE BODY,
10,000-15,999 GVWR
DEFERRED "183" 60%
CARRYALL,
8,500 GVWR & ABOVE
FOR
RATE
IRC
FACTOR
USE
RATE
195
.1923
.10
306
.2672
.10
229
.1742
.11
261
.1378
.43
409
.0759
.31
61
0.0000
.61
159
134
152
-190
163
-61
.2978
.5481
.1935
-.0951
.2166
-0.0000
.13
.12
.13
-.12
.17
-.40
202
.2095
.17
203
146
--
.2049
.2633
--
.16
.21
--
158
-224
61
148
--
.2112
-.2090
0.0000
.3376
--
.21
-.23
.32
.23
--
183
144
.1950
.5798
.26
0.00
270
.2456
.22
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 7 of 33
31 - Exhibit 01--Continued
FISCAL YEAR 1995
EQUIPMENT USE RATES, REGIONAL AVERAGE
VEH
CLS
186
187
188
190
192
195
196
199
240
242
245
250
251
255
258
260
261
265
269
280
281
283
284
285
287
288
DESCRIPTION
DEFERRED "185" 60%
PICKUP, 6 PASSENGER
TRUCK, 6 PASSENGER
W/ SERVICE BODY
TRUCK, REFUSE,
UNDER 16,000 GVWR
ENGINE, 200 GAL.
W/ PTO, 10,000-15,999 GVWR
TRUCK, STAKE, 10,000-15,999
TRUCK W/ TAILGATE
10,000-15,999 GVWR
TRUCK, CREW VAN,
UNDER 15,999 GVWR
PICKUP, COMPACT
UP TO 4,800 GVWR
UTILITY, COMPACT TYPE
VAN, MINI 4X4
PICKUP, 4,800-6,399 GVWR
DEFERRED "251" 60%
UTILITY, CARRYALL,
& VANS 4,800-8,499 GVWR
LAW ENFORCEMENT,
LIKE "242,250,255,260"
TRUCK, UTILITY 4X4
DEFERRED "260" 60%
PICKUP, 6,400-8,499 GVWR
TRUCK, SERVICE BODY,
UNDER 10,000 GVWR
PICKUP, 8,500-12,500 GVWR
DEFERRED "280" 60%
TRUCK, SERVICE BODY,
10,000-12,500 GVWR
FREMONT
CARRYALL & VANS,
OVER 8,500 GVWR
PICKUP, 6 PASSENGER
PICKUP, 6 PASSENGER
W/ SERVICE BODY
FOR
RATE
IRC
FACTOR
USE
RATE
-154
-.2187
-.25
217
.1797
.26
67
.0943
.24
412
205
.1710
.3534
.41
.30
178
.2068
.30
268
.2120
.26
160
177
275
168
--
.1212
.1589
.1464
.1734
--
.15
.15
.15
.19
--
212
.1796
.20
301
226
-165
.1685
.1762
-.2354
.21
.22
-.24
240
226
--
.1248
.3932
--
.23
.27
--
210
284
.0593
.0443
.44
.20
290
243
.2738
.2295
.21
.27
318
.2010
.27
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 8 of 33
31 - Exhibit 01--Continued
FISCAL YEAR 1995
EQUIPMENT USE RATES, REGIONAL AVERAGE
VEH
CLS
292
295
299
300
309
330
360
361
364
365
367
368
372
373
376
377
378
379
380
381
382
385
DESCRIPTION
ENGINE, 200 GAL W/PTO,
10,000-15,999 GVWR
TRUCK, STAKE/FLATBED
10,000-15,999 GVWR
TRUCK, STAKE
12,000-17,000 GVWR JCC
TRUCK, 16,000-24,999 GVWR
TRUCK, CREW VAN
OVER 16,000 GVWR
TRUCK, STAKE
17,000-20,499 GVWR
TRUCK, 25,000-32,000 GVWR
LIKE "360,"
NOT-TO-BE-REPLACED
TRUCK, 6 PASSENGER,
20,000-32,000 GVWR
DRILL, NTBR
ENGINE, 500 GAL. W/ PTO,
22,000-32,000 GVWR
DEFERRED "367" 60%
COMPACTOR, REFUSE,
OVER 16,000 GVWR
TANKER, 1,000-2,000 GAL.
ENGINE, 1,000 GAL., FOAM
ENGINE, 1,000 GAL. W/ PTO,
26,500-32,000
LIKE "377,"
NOT-TO-BE-REPLACED
TRUCK, DUMP 4-5 YD.
29,000 GVWR JCC
TRUCK, DUMP 5-6 YD.
25,000-32,000 GVWR
TRUCK, DUMP 8-10 YD.
48,000-52,000 GVWR, 6X4
LIKE "381,"
NOT-TO-BE-REPLACED
TRUCK, W/ CRANE &
FLATBED, 16,000-34,000
FOR
RATE
IRC
FACTOR
USE
RATE
399
.2743
.48
267
.0758
.38
61
240
0.0000
.2461
.34
.30
434
.2215
.50
199
309
.0986
.1757
.49
.45
61
0.0000
.45
354
61
.2869
0.0000
1.70
1.00
761
--
.3516
--
11.42
--
302
489
647
.0458
.0936
.6267
.55
16.11
10.50
586
.3271
9.52
61
0.0000
10.59
61
0.0000
12.87
328
.2094
6.93
537
.4915
11.37
61
0.0000
12.56
302
.6346
.52
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 9 of 33
31 - Exhibit 01--Continued
FISCAL YEAR 1995
EQUIPMENT USE RATES, REGIONAL AVERAGE
VEH
CLS
386
390
391
394
395
397
410
411
414
440
444
446
450
511
512
521
523
531
541
551
610
611
612
DESCRIPTION
TRUCK, W/ CRANE,
46,000-52,000 GVWR, 6X4
TRUCK,
HYDRAULIC EXCAVATOR
LIKE "390,"
NOT-TO-BE-REPLACED
TRUCK TRACTOR,
45,000-80,000 GVWR
TANKER, 2,000-4,000 GAL.,
45,000-52,000 GVWR
LIKE "394,"
NOT-TO-BE-REPLACED
TRACTOR, WHEEL
W20-W40 & IW30-39
TRACTOR, WHEEL
W20-W40 JCC
TRACTOR, WHEEL
W20-W40 & IW30-39 4X4
TRACTOR, WHEEL
W45-65 & IW40-59
TRACTOR, WHEEL
W45-65 & IW40-59 4X4
TRACTOR, WHEEL
W/ BRUSH CUTTER IW50
TRACTOR, WHEEL W/ 70-110
TRACTOR, CRAWLER, T-2
TRACTOR, CRAWLER, T-2 JCC
TRACTOR, CRAWLER, T-3
TRACTOR, CRAWLER, T-3 JCC
TRACTOR, CRAWLER, T-4, T-5
TRACTOR, CRAWLER, T-6
TRACTOR, CRAWLER, T-7
GRADER, MOTOR,
ALL TYPE I, SIZES
GRADER, MOTOR
TYPE I, II JCC
LIKE "610,"
NOT-TO-BE-REPLACED
FOR
RATE
IRC
FACTOR
USE
RATE
--
--
--
1000
.4645
4.78
61
0.0000
13.55
456
.3798
10.21
536
.3076
10.20
61
0.0000
31.95
153
.2450
17.05
61
0.0000
11.33
124
.5101
10.37
214
.4859
8.96
292
.2826
4.49
506
347
173
61
315
61
758
487
985
.3833
.2684
.6488
0.0000
.4755
0.0000
.3296
.8754
0.0000
13.21
7.54
2.04
35.67
6.94
15.03
12.84
27.24
21.22
633
.2691
35.20
61
0.0000
22.75
61
0.0000
15.19
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 10 of 33
31 - Exhibit 01--Continued
FISCAL YEAR 1995
EQUIPMENT USE RATES, REGIONAL AVERAGE
VEH
CLS
620
621
630
640
641
642
710
711
712
715
732
735
736
739
740
741
761
800
820
847
848
860
861
862
866
DESCRIPTION
GRADER, MOTOR,
ALL TYPE II, SIZES
LIKE "620,"
NOT-TO-BE-REPLACED
GRADER, MOTOR,
ALL TYPE III, SIZES
GRADER, MOTOR,
ALL TYPE IV & V SIZES
GRADER, MOTOR
LIKE "641,"
NOT-TO-BE-REPLACED
LOADER, WHEEL, IW30-55
LOADER, WHEEL IW30-55 JCC
LIKE "710,"
NOT-TO-BE-REPLACED
LOADER, WHEEL, IW60-90
LOADER, WHEEL 4X4 LW 1.75
LOADER, ARTICULATED,
UNDER 2 CU. YDS.
LIKE "735,"
NOT-TO-BE-REPLACED
LOADER, WHEEL,
LW 1.75 JCC
LOADER, ARTICULATED,
2 CU. YDS. AND ABOVE
LIKE "740,"
NOT-TO-BE-REPLACED
LOADER, CRAWLER
VIBRATORY ROLLER NTBR
COMPRESSOR JCC
ATV, TRACKED
LIKE "847,"
NOT-TO-BE-REPLACED
DRILL, CORE
DRILL, MOTORIZED NTBR
DRILL, CORE, AUGER
DRILL, CORE, AUGER ATV
FOR
RATE
IRC
FACTOR
USE
RATE
652
.3364
10.96
61
0.0000
17.62
757
.2748
6.47
879
549
.2788
.2600
12.68
12.37
61
439
61
0.0000
.4419
0.0000
12.52
9.58
18.37
61
469
--
0.0000
.1063
--
9.58
13.40
--
568
.6502
4.69
61
0.0000
14.76
61
0.0000
40.42
584
.2697
9.86
61
587
61
61
378
0.0000
.0553
0.0000
0.0000
.3011
9.86
22.94
3.79
-10.55
61
-61
---
0.0000
-0.0000
---
14.57
-11.85
---
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 11 of 33
31 - Exhibit 01--Continued
FISCAL YEAR 1995
EQUIPMENT USE RATES, REGIONAL AVERAGE
VEH
CLS
883
885
887
888
893
897
900
904
905
920
923
925
931
932
DESCRIPTION
TRAILER 5-9 TON
TRAILER 10-20 TON
TRAILER, LOWBOY,
ALL SIZES
LIKE "887,"
NOT-TO-BE-REPLACED
TRAILER, SEMI-,
FLATBED AND VAN
TRAILER, BELLY-DUMP
FREMONT SUBSOILER NTBR
LIKE "905,"
NOT-TO-BE-REPLACED
TRUCK, OIL DISTIBUTOR
CHIPPER
HYDRO-SEEDER
MULCHER
FORKLIFT
FORKLIFT (COLVILLE)
FOR
RATE
IRC
FACTOR
USE
RATE
109
215
.2798
.1169
---
348
.2198
--
276
0.0000
--
337
349
61
.2375
.3848
0.0000
----
61
303
185
122
163
187
591
0.0000
.7998
.6713
.5027
.3664
.2030
.2398
20.14
20.14
------
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 12 of 33
31 - Exhibit 02
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
01
10
20
140
141
142
150
160
165
166
169
173
180
183
185
187
188
190
192
195
196
240
242
250
255
258
265
269
280
283
285
287
288
330
360
372
377
381
385
394
RATE
.08
.30
.12
.12
.14
.17
.21
.22
.22
.22
.20
.22
.29
.18
.26
.23
.24
.32
.27
.28
.13
.13
.17
.18
.21
.29
.20
.25
.34
.18
.25
.20
.48
.49
.55
8.52
11.48
.62
12.95
F.O.R.
RATE
I.R.C.
FACTOR
200
235
165
114
158
169
208
151
91
164
229
154
189
275
160
222
72
417
211
184
166
182
174
217
294
170
245
232
216
296
248
323
205
314
307
591
542
307
461
.1871
.1702
.2880
.6429
.1869
.2097
.1996
.2539
.4231
.2042
.2040
.3257
.1894
.2407
.2113
.1753
.0873
.1687
.3443
.2007
.1172
.1542
.1680
.1751
.1296
.2279
.1220
.3831
.0578
.2688
.2245
.1977
.0959
.1726
.0450
.3241
.4866
.6234
.3753
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 13 of 33
31 - Exhibit 02--Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
01
01
01
01
01
01
01
01
01
01
01
01
01
01
395
410
440
446
531
541
641
710
740
885
887
893
897
931
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
10
20
140
141
142
143
150
151
155
165
166
173
174
183
185
187
195
240
242
250
251
258
260
261
265
F.O.R.
RATE
I.R.C.
FACTOR
7.49
6.72
9.67
13.21
12.49
40.00
12.67
4.33
3.05
.00
.00
.00
.00
.00
541
158
219
506
763
493
753
445
590
188
257
321
375
219
.3046
.2366
.4739
.3833
.3272
.8658
.2634
.4365
.2672
.1335
.2980
.2488
.3578
.1747
.12
.14
.15
.15
.13
.13
.17
.14
.17
.23
.23
.22
.22
.24
.21
.30
.28
.14
.15
.20
.20
.21
.26
.26
.23
194
228
158
95
151
91
162
97
201
145
87
223
134
182
269
153
204
159
176
167
100
292
225
135
164
.1933
.1751
.2998
.4997
.1949
.3248
.2180
.3634
.2106
.2652
.4421
.2100
.3500
.1962
.2465
.2202
.3553
.1220
.1598
.1745
.2908
.1450
.1770
.2950
.2369
RATE
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 14 of 33
31 - Exhibit 02--Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
02
283
284
285
287
364
365
381
382
394
410
541
620
621
701
715
735
800
847
861
885
887
900
931
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
10
20
140
142
145
150
155
160
165
169
173
180
183
185
187
195
F.O.R.
RATE
I.R.C.
FACTOR
.52
.20
.25
.27
11.16
1.00
11.37
12.56
9.65
4.19
12.75
10.12
17.62
5.00
7.15
10.50
3.79
6.88
12.10
.00
.00
.00
.00
209
264
289
242
353
60
536
61
455
152
60
651
60
244
467
567
60
377
60
310
453
60
171
.0596
.0443
.2748
.2305
.2878
.0000
.4925
.0000
.3807
.2467
.0000
.3369
.0000
.2089
.1066
.6514
.0000
.3019
.0000
.0811
.1690
.0000
.2227
.13
.10
.11
.10
.12
.11
.14
.10
.16
.15
.26
.16
.21
.16
.19
.21
183
217
147
140
178
152
190
191
134
147
212
137
172
258
143
193
.2047
.1837
.3217
.2098
.1014
.2335
.2225
.2176
.2865
.2282
.2206
.3668
.2085
.2568
.2368
.3750
RATE
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 15 of 33
31 - Exhibit 02--Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
03
196
199
240
242
250
255
258
265
269
280
285
287
295
300
330
360
367
381
395
410
440
446
450
531
620
710
740
883
885
923
931
04
04
04
04
04
04
04
04
10
140
142
145
150
165
169
173
RATE
.21
.20
.09
.11
.13
.14
.21
.21
.16
.16
.14
.17
.34
.28
.44
.28
2.14
9.19
13.43
4.76
9.78
10.97
18.53
11.18
9.43
11.85
9.86
.00
.00
.00
.00
.10
.16
.17
.12
.21
.23
.43
.31
F.O.R.
RATE
I.R.C.
FACTOR
167
258
149
165
157
200
281
153
228
214
278
231
255
228
187
297
749
525
524
141
202
494
335
746
640
427
572
97
207
110
185
.2214
.2200
.1308
.1702
.1865
.1902
.1505
.2535
.1313
.4148
.2854
.2412
.0793
.2588
.1048
.1827
.3572
.5025
.3146
.2655
.5143
.3924
.2779
.3348
.3426
.4541
.2752
.3138
.0537
.5566
.3148
173
137
130
168
142
124
137
202
.2164
.3449
.2258
.1073
.2498
.3095
.2448
.2315
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 16 of 33
31 - Exhibit 02-Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
04
180
183
185
187
188
192
195
196
240
242
250
255
258
265
269
280
283
285
287
288
295
300
330
360
364
381
394
440
551
610
620
710
740
885
887
893
897
931
RATE
.28
.36
.26
.45
.26
.49
.68
.27
.16
.17
.22
.22
.21
.25
.21
.29
.44
.22
.33
.27
.39
.30
.49
.75
.82
13.58
6.77
7.97
21.22
5.34
10.96
4.77
9.86
.00
.00
.00
.00
.00
F.O.R.
RATE
I.R.C.
FACTOR
127
162
278
133
195
390
184
157
139
155
147
190
271
143
218
204
210
268
221
296
245
218
199
287
332
515
434
192
963
611
652
417
562
189
357
337
269
155
.3956
.2213
.2383
.2546
.1997
.1805
.3953
.2354
.1402
.1811
.1991
.2002
.1561
.2711
.1372
.4350
.0593
.2960
.2520
.2158
.0825
.2706
.0986
.1890
.3057
.5123
.3988
.5409
.0000
.2787
.3364
.4649
.2801
.1331
.2143
.2430
.4985
.4201
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 17 of 33
31 - Exhibit 02-Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
05
10
140
142
145
150
155
160
165
169
180
183
185
187
188
192
195
196
240
242
250
255
258
265
280
285
287
309
309
377
381
385
410
531
610
640
715
735
885
931
RATE
.10
.08
.13
.13
.16
.19
.14
.12
.20
.18
.17
.16
.16
.20
.30
.20
.22
.11
.13
.19
.16
.21
.21
.21
.11
.23
.19
.19
12.53
8.40
.27
8.91
12.84
6.84
12.68
7.56
7.80
.00
.00
F.O.R.
RATE
I.R.C.
FACTOR
195
160
153
190
164
202
203
146
159
149
184
270
155
217
412
206
179
161
177
169
212
293
165
226
291
243
473
434
586
537
302
153
758
633
880
469
568
192
163
.1919
.2971
.1930
.0949
.2161
.2090
.2045
.2626
.2107
.3367
.1946
.2452
.2181
.1794
.1708
.3527
.2063
.1209
.1585
.1730
.1793
.1443
.2348
.3924
.2734
.2291
.0605
.2213
.3269
.4912
.6338
.2443
.3296
.2689
.2787
.1063
.6497
.1308
.3837
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 18 of 33
31 - Exhibit 02-Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
10
20
30
34
140
142
145
150
155
165
169
173
180
183
185
187
188
192
195
196
240
242
245
250
255
258
265
280
285
288
292
295
299
300
330
367
377
381
390
391
RATE
.10
.09
.35
.33
.12
.11
.11
.15
.14
.18
.23
.19
.21
.19
.19
.25
.22
.37
.29
.18
.10
.13
.20
.16
.16
.21
.22
.22
.15
.20
.31
.32
.34
.30
.49
11.42
9.84
14.47
30.57
30.57
F.O.R.
RATE
I.R.C.
FACTOR
176
210
243
391
140
133
171
145
183
127
140
205
129
164
251
135
198
393
186
160
142
158
256
149
193
274
146
207
271
299
380
248
61
221
180
761
567
518
981
42
.2129
.1899
.1485
.0796
.3380
.2210
.1056
.2450
.2311
.3026
.2398
.2283
.3870
.2175
.2641
.2493
.1969
.1792
.3893
.2313
.1374
.1779
.1572
.1953
.1972
.1545
.2659
.4291
.2929
.2138
.2879
.0815
.0000
.2672
.1089
.3516
.3380
.5095
.4735
.0000
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 19 of 33
31 - Exhibit 02-Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
06
394
395
397
410
446
512
531
610
612
620
621
630
710
735
739
740
820
885
888
904
905
925
931
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
140
142
145
150
155
160
165
169
173
180
183
185
187
188
192
195
F.O.R.
RATE
I.R.C.
FACTOR
31.95
14.15
31.95
6.41
20.37
35.67
12.84
35.20
9.83
19.97
17.62
6.47
8.55
4.69
40.42
7.85
.00
.00
.00
20.14
20.14
.00
.00
437
517
42
134
487
42
739
614
42
633
42
738
420
549
42
565
42
131
257
42
284
144
157
.3962
.3189
.0000
.2796
.3981
.0000
.3380
.2774
.0000
.3464
.0000
.2819
.4617
.6726
.0000
.2787
.0000
.1924
.0000
.0000
.8530
.4144
.2598
.13
.13
.13
.16
.14
.18
.28
.21
.33
.21
.29
.17
.26
.22
.62
.28
189
182
219
193
231
233
175
188
253
178
213
299
184
247
441
235
.2511
.1620
.0822
.1833
.1826
.1788
.2187
.1779
.1845
.2814
.1680
.2212
.1835
.1581
.1595
.3088
RATE
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 20 of 33
31 - Exhibit 02-Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
07
196
240
242
250
255
258
265
269
280
283
285
287
288
292
295
309
360
381
410
620
715
735
885
887
931
08
08
08
08
08
08
08
08
08
08
08
08
08
08
140
142
145
150
165
169
173
180
183
185
187
195
202
240
F.O.R.
RATE
I.R.C.
FACTOR
.40
.12
.13
.18
.17
.21
.20
.19
.23
.34
.16
.23
.27
.46
.26
.51
.76
12.65
13.92
22.92
13.20
21.47
.00
.00
.00
208
190
207
198
242
331
194
269
256
240
320
273
347
429
297
463
338
566
183
682
498
597
261
467
206
.1773
.1023
.1361
.1474
.1576
.1534
.1995
.1113
.3475
.0520
.2484
.2045
.1839
.2553
.0682
.2073
.1603
.4658
.2052
.3218
.1000
.6179
.0964
.1640
.1841
.09
.08
.09
.12
.18
.14
.22
.24
.19
.16
.16
.20
.15
.15
169
162
199
173
155
168
233
158
193
279
164
215
179
179
.2810
.1821
.0905
.2047
.2471
.1992
.2004
.3172
.1854
.2372
.2060
.3377
.3197
.3197
RATE
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 21 of 33
31 - Exhibit 02-Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
08
242
250
255
258
260
265
280
283
285
287
330
360
381
410
610
640
710
715
885
931
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
10
20
140
141
142
143
145
150
151
160
165
169
170
173
180
181
183
184
185
F.O.R.
RATE
I.R.C.
FACTOR
.09
.13
.11
.21
.19
.25
.20
.35
.16
.14
.35
.37
11.37
17.05
35.20
12.68
9.58
13.40
.00
.00
186
178
222
311
236
174
235
220
300
253
209
318
546
162
642
889
439
478
243
172
.1507
.1641
.1719
.1633
.1690
.2225
.3772
.0567
.2651
.2208
.0940
.1704
.4830
.2306
.2651
.2759
.4419
.1042
.1034
.3513
.08
.10
.13
.13
.11
.11
.11
.14
.14
.20
.16
.25
.25
.26
.20
.20
.33
.33
.21
216
250
180
108
173
104
211
185
111
224
167
180
108
245
169
102
204
123
291
.1735
.1596
.2630
.4383
.1700
.2833
.0855
.1918
.3197
.1856
.2300
.1864
.3106
.1910
.2956
.4926
.1749
.2915
.2278
RATE
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 22 of 33
31 - Exhibit 02-Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
09
186
187
188
195
196
240
242
250
251
255
258
265
269
280
281
285
287
377
381
385
390
410
440
620
640
712
715
761
885
931
.21
.22
.22
.49
.45
.16
.14
.20
.20
.18
.21
.23
.20
.26
.26
.17
.26
9.52
11.37
.52
4.78
17.05
8.96
10.96
12.68
9.58
13.40
22.94
.00
.00
174
175
105
226
200
182
198
189
114
233
322
186
261
247
148
311
264
607
558
323
1,021
174
235
673
900
82
490
608
161
190
.3796
.1924
.3207
.3205
.1849
.1071
.1419
.1541
.2568
.1634
.1575
.2086
.1147
.3596
.5993
.2555
.2112
.3157
.4729
.5932
.4549
.2153
.4422
.3259
.2723
.0000
.1018
.0534
.1563
.2002
10
10
10
10
10
10
10
10
10
10
20
140
142
145
150
160
165
173
.12
.15
.18
.15
.15
.22
.22
.25
.30
207
241
171
164
202
175
215
157
235
.1813
.1657
.2772
.1796
.0895
.2020
.1937
.2435
.1985
RATE
F.O.R.
RATE
I.R.C.
FACTOR
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 23 of 33
31 - Exhibit 02-Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
180
183
187
188
195
196
240
242
250
255
258
265
280
283
285
287
288
295
360
367
377
380
381
394
410
440
444
450
531
620
710
740
885
887
893
897
931
11
11
10
11
F.O.R.
RATE
I.R.C.
FACTOR
.31
.43
.34
.35
.38
.37
.22
.17
.25
.27
.21
.28
.36
.43
.29
.37
.38
.47
.55
10.87
18.84
8.75
10.13
10.65
3.12
5.90
4.49
6.30
10.74
10.23
7.33
8.98
.00
.00
.00
.00
.00
160
195
166
229
217
190
172
189
180
224
313
177
238
222
302
255
330
279
320
773
598
340
548
467
165
226
304
359
769
664
451
596
174
422
303
355
204
.3127
.1832
.2031
.1704
.3342
.1939
.1129
.1489
.1620
.1701
.1620
.2196
.3736
.0561
.2631
.2188
.1938
.0726
.1692
.3463
.3206
.2021
.4809
.3702
.2274
.4604
.2716
.2595
.3245
.3304
.4303
.2643
.1447
.1815
.2641
.3775
.1862
.12
.14
207
318
.1809
.2569
RATE
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 24 of 33
31 - Exhibit 02-Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
30
140
142
145
150
160
165
173
180
183
185
187
188
192
195
240
242
245
250
255
258
265
269
280
283
285
287
288
292
300
377
395
931
12
12
12
12
12
12
10
11
30
34
140
142
F.O.R.
RATE
I.R.C.
FACTOR
.43
.17
.19
.15
.20
.22
.23
.31
.25
.31
.28
.30
.42
.44
.34
.17
.17
.13
.21
.21
.21
.25
.43
.33
.48
.23
.34
.26
.61
.57
4.70
10.20
.00
274
172
164
202
176
215
158
236
161
196
282
167
229
424
218
173
189
287
181
224
313
177
252
238
223
302
255
330
411
252
598
536
178
.1378
.2765
.1791
.0893
.2015
.1932
.2428
.1981
.3118
.1828
.2349
.2026
.1701
.1660
.3335
.1126
.1486
.1401
.1616
.1698
.1619
.2190
.1187
.3729
.0560
.2627
.2185
.1936
.2661
.2341
.3204
.3076
.2141
.09
.09
.43
.31
.11
.09
197
308
263
411
161
154
.1904
.2656
.1368
.0755
.2943
.1911
RATE
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 25 of 33
31 - Exhibit 02-Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
12
145
150
165
169
173
180
183
185
187
188
195
196
240
242
250
255
258
265
269
280
283
285
288
330
360
377
381
390
410
446
521
620
710
735
847
885
931
14
14
10
140
F.O.R.
RATE
I.R.C.
FACTOR
.11
.13
.17
.19
.20
.16
.20
.20
.24
.13
.25
.25
.13
.14
.18
.21
.19
.19
.22
.18
.23
.14
.24
.40
.45
5.39
7.86
4.78
.84
12.93
5.30
3.48
22.05
2.03
10.27
.00
.00
192
165
148
160
225
150
185
272
156
219
207
180
162
179
170
214
303
167
241
228
212
292
320
201
309
588
538
1,002
155
508
317
654
441
570
380
418
169
.0941
.2141
.2599
.2087
.2072
.3334
.1930
.2438
.2161
.1781
.3502
.2046
.1198
.1572
.1714
.1780
.1674
.2327
.1238
.3899
.0588
.2720
.1998
.0976
.1757
.3261
.4898
.4636
.2420
.3818
.4726
.3354
.4399
.6480
.2996
.0601
.2249
.10
.15
205
169
.1829
.2802
RATE
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 26 of 33
31 - Exhibit 02-Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
14
142
150
160
165
169
173
180
183
187
188
192
195
240
242
250
255
258
265
269
280
283
285
287
288
300
381
394
620
710
735
847
885
893
931
15
15
15
15
15
10
20
30
34
140
F.O.R.
RATE
I.R.C.
FACTOR
.15
.18
.15
.21
.23
.21
.26
.32
.20
.39
.46
.58
.13
.19
.21
.23
.21
.28
.34
.33
.42
.30
.31
.29
.96
10.84
10.21
11.97
15.50
22.72
65.65
.00
.00
.00
162
173
213
156
168
234
158
193
164
227
422
215
170
187
178
222
311
175
250
236
220
300
253
328
250
547
293
662
449
578
388
237
277
175
.1816
.2041
.1953
.2464
.1987
.2000
.3163
.1849
.2054
.1718
.1669
.3370
.1141
.1504
.1637
.1715
.1631
.2219
.1198
.3765
.0566
.2647
.2204
.1949
.2362
.4825
.3826
.3313
.4320
.6389
.2933
.1062
.2886
.2182
.07
.10
.88
.41
.15
196
230
262
410
160
.1915
.1737
.1374
.0757
.2964
RATE
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 27 of 33
31 - Exhibit 02-Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
142
145
150
155
160
165
169
173
180
183
185
187
188
195
196
199
240
242
250
255
258
265
269
280
285
287
295
299
309
330
360
373
376
377
381
410
440
531
612
640
RATE
.16
.15
.18
.17
.16
.21
.18
.24
.29
.33
.27
.29
.30
.44
.40
.28
.16
.15
.23
.19
.21
.17
.21
.27
.18
.22
.42
.22
.58
.52
.54
16.11
10.50
9.50
12.62
5.51
9.88
8.66
18.93
13.47
F.O.R.
RATE
I.R.C.
FACTOR
153
191
164
202
204
146
159
224
149
184
270
155
218
206
179
271
161
178
169
213
302
166
240
227
291
244
268
61
434
200
309
490
647
587
537
154
214
758
61
880
.1926
.0947
.2156
.2087
.2042
.2619
.2102
.2083
.3359
.1942
.2449
.2176
.1791
.3521
.2059
.2098
.1206
.1582
.1726
.1790
.1681
.2343
.1244
.3918
.2731
.2288
.0756
.0000
.2211
.0982
.1752
.0934
.6267
.3267
.4909
.2438
.4841
.3293
.0000
.2786
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 28 of 33
31 - Exhibit 02-Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
15
15
15
15
15
710
715
740
885
931
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
10
140
142
145
150
155
160
173
180
183
185
187
192
195
196
240
242
250
255
258
265
269
280
283
285
287
292
295
300
309
330
360
367
368
F.O.R.
RATE
I.R.C.
FACTOR
7.76
6.58
10.02
.00
.00
440
469
585
261
257
.4411
.1062
.2693
.0964
.1489
.12
.18
.19
.11
.21
.20
.17
.34
.28
.26
.30
.30
.39
.34
.41
.17
.16
.21
.25
.21
.30
.24
.32
.47
.22
.35
.54
.42
.44
.50
1.15
.48
11.42
11.42
183
147
140
178
152
190
191
212
136
171
258
142
400
193
166
149
165
156
200
289
153
228
214
198
278
231
387
255
228
422
187
297
749
449
.2048
.3220
.2100
.1014
.2337
.2226
.2177
.2208
.3672
.2086
.2569
.2370
.1761
.3752
.2216
.1309
.1704
.1866
.1903
.1754
.2537
.1313
.4151
.0629
.2855
.2413
.2827
.0793
.2590
.2277
.1048
.1827
.3572
.5954
RATE
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 29 of 33
31 - Exhibit 02-Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
16
16
16
16
16
16
16
16
16
16
377
380
381
414
521
710
715
881
885
931
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
10
11
140
142
145
150
155
165
169
173
180
183
185
187
188
192
195
196
240
242
245
250
255
258
265
280
285
287
288
F.O.R.
RATE
I.R.C.
FACTOR
8.44
14.00
10.04
10.37
11.13
5.50
15.08
.48
.00
.00
574
316
525
112
303
427
457
692
152
189
.3339
.2174
.5027
.5644
.4942
.4542
.1091
.4808
.1656
.2015
.12
.14
.13
.13
.15
.15
.18
.21
.22
.24
.23
.18
.20
.21
.26
.40
.22
.40
.14
.13
.13
.18
.18
.21
.24
.21
.18
.23
.27
187
298
151
144
181
155
193
137
150
215
140
175
261
146
209
403
197
170
152
169
269
160
204
293
156
218
282
235
309
.2009
.2747
.3144
.2048
.0994
.2283
.2185
.2794
.2230
.2171
.3578
.2044
.2534
.2313
.1869
.1745
.3684
.2169
.1279
.1668
.1493
.1825
.1870
.1733
.2480
.4083
.2820
.2377
.2065
RATE
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 30 of 33
31 - Exhibit 02-Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
RATE
F.O.R.
RATE
I.R.C.
FACTOR
17
17
17
17
17
17
17
17
17
17
17
17
17
300
330
360
367
377
380
381
511
630
715
885
920
931
.46
.49
.42
6.85
9.52
3.72
8.33
2.04
6.47
8.63
.00
.00
.00
232
191
300
753
577
319
528
164
748
460
216
176
154
.2550
.1029
.1806
.3556
.3319
.2149
.4993
.6818
.2779
.1083
.1162
.7032
.2460
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
10
20
140
142
145
150
160
169
173
180
183
185
187
188
192
195
196
240
242
250
255
258
260
265
280
283
.08
.10
.14
.16
.11
.18
.17
.21
.23
.23
.29
.25
.23
.25
.27
.31
.34
.14
.15
.18
.18
.19
.20
.17
.25
.24
187
221
151
144
181
155
194
150
215
140
175
261
146
209
403
197
170
152
168
160
204
293
218
156
217
202
.2010
.1809
.3145
.2049
.0995
.2284
.2138
.2231
.2172
.3580
.2044
.2535
.2313
.1870
.1745
.3685
.2170
.1279
.1668
.1825
.1871
.1734
.1830
.2480
.4084
.0618
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 31 of 33
31 - Exhibit 02-Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
18
285
287
288
360
361
377
378
381
382
391
410
521
620
641
642
710
715
736
741
848
887
931
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
10
140
142
145
150
155
160
165
173
183
192
195
240
242
250
255
258
F.O.R.
RATE
I.R.C.
FACTOR
.26
.22
.20
.48
.45
9.03
10.59
12.07
11.73
10.86
22.12
6.39
11.69
11.82
12.52
8.10
8.61
14.76
13.58
14.57
.00
.00
282
235
309
300
52
577
52
528
52
52
144
307
644
739
52
431
460
52
52
52
249
156
.2820
.2377
.2065
.1806
.0000
.3319
.0000
.4994
.0000
.0000
.2593
.4885
.3408
.2683
.0000
.4505
.1083
.0000
.0000
.0000
.3070
.2446
.10
.14
.18
.12
.19
.18
.21
.21
.36
.28
.56
.37
.19
.16
.19
.18
.28
232
197
190
227
201
239
240
183
261
221
449
243
198
214
206
249
338
.1614
.2413
.1554
.0794
.1763
.1767
.1731
.2096
.1791
.1620
.1567
.2990
.0983
.1312
.1419
.1527
.1499
RATE
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 32 of 33
31 - Exhibit 02-Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
20
20
20
20
20
20
20
20
20
20
20
20
20
20
265
280
283
285
287
288
309
367
377
395
410
531
847
885
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
10
30
34
36
39
140
145
150
152
155
160
165
169
173
174
180
187
189
192
195
240
242
250
255
258
F.O.R.
RATE
I.R.C.
FACTOR
.23
.23
.47
.22
.13
.27
.50
20.85
9.52
4.92
12.68
14.19
4.40
.00
202
263
248
327
280
318
434
798
623
573
190
795
416
257
.1919
.3374
.0504
.2426
.1989
.2010
.2215
.3352
.3075
.2873
.1969
.3141
.2740
.0979
.09
.33
.22
.61
.73
.15
.16
.15
.40
.19
.14
.20
.27
.21
.40
.22
.27
.46
.26
.26
.15
.11
.21
.17
.21
206
273
421
72
0
171
201
175
72
213
214
157
170
235
72
160
166
72
423
217
160
188
180
223
312
.1817
.1321
.0738
.0000
.0000
.2781
.0897
.2026
.0000
.1983
.1941
.2443
.1971
.1989
.0000
.3137
.2038
.0000
.1664
.3349
.1212
.1493
.1625
.1705
.1624
RATE
R6 SUPPLEMENT 6509.11f-95-1
EFFECTIVE 01/23/95
6509.11f, 31
Page 33 of 33
31 - Exhibit 02-Continued
WCF EQUIPMENT RENTAL RATES - FY 1995
UNIT
USE
CLASS
F.O.R.
RATE
I.R.C.
FACTOR
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
21
260
265
280
285
287
288
300
377
379
380
381
411
523
611
620
710
711
735
885
932
.23
.13
.21
.26
.26
.21
.52
10.22
12.87
11.50
7.16
11.33
15.03
22.75
3.58
2.62
18.37
5.53
.00
.00
238
176
237
301
254
329
251
597
72
339
548
72
72
72
664
450
72
579
159
602
.1678
.2202
.3744
.2635
.2193
.1941
.2350
.3209
.0000
.2025
.4814
.0000
.0000
.0000
.3307
.4308
.0000
.6374
.1585
.2353
22
22
22
22
22
22
22
142
145
169
183
192
258
265
.13
.12
.21
.26
.41
.21
.24
127
165
133
158
387
276
140
.2315
.1095
.2508
.2258
.1820
.1837
.2774
27
27
27
27
27
10
145
160
169
258
.10
.12
.16
.21
.21
195
190
203
158
301
.1923
.0951
.2049
.2112
.1685
RATE