Class
716
715
714
713
712
711
710
709
724
723
722
721
720
719
718
751
750
734
733
732
731
730
725
855
854
853
852
851
802
801
752
Finance Division: Service Centers Attachment IV
Useful Life
(months)
120
96
84
60
60
120
120
120
96
84
120
120
60
480
120
60
60
84
120
N/A
180
120
120
120
120
84
84
84
84
84
N/A
Personal Property - Class Code Description
Other Livestock/Animals
Swine
Sheep
Cows
Horses
Works of Art, Historical Treasures (Not Depreciable)
Works of Art, Historical Treasures (Depreciable)
Books of Art & Historical Treasures - Books & Reference Materials
Books, Book Collection & Reference Materials
Other Aircraft
Aircraft (helicopters)
Airplane (multiple engine, propeller)
Airplane (single engine, propeller)
Aircraft (jet)
Boats (other, canoe, rowboat)
Marine Equipment
Ferries
Boats (accessories, motors)
Boats (shorter than 20 ft)
Boats (20 ft and longer)
Other Equipment: Forklift, Grader, Other
Buses (29 passengers and over)
Buses (16 - 28 passengers)
Mini Vans
Medium Trucks (15,000 - 26,000 lbs GVWR)
Light/Medium Trucks (8,601 - 14,999 lbs. GVWR)
Towed Roadway Equipment
Trailers
Self-Propelled Roadway Equipment
Mounted Equipment with Truck Chassis
Light Trucks (under 8,600 lbs GVWR)
Controlled

547
546
545
544
543
542
541
540
554
553
552
551
550
549
548
539
538
537
536
535
534
533
532
531
530
700
678
675
559
558
557
556
555
708
707
706
705
704
703
702
701
144
180
144
84
132
156
120
180
84
120
120
132
120
96
180
180
36
36
60
60
96
120
60
36
84
84
120
60
60
144
144
168
120
120
144
180
108
168
144
180
120
Vans, Cargo & Passenger
Sports Utility Vehicles
Vehicle Inventory Components/Life 10 Yrs
Vehicle Inventory Components/Life 5 Yrs
Motorcycles
Buses (up to 15 passengers)
Trucks (26,001 lbs and over GVWR)
Passenger Cars
Phone Equipment (other than systems)
Automatic Call Distributors
PBX, KSU, Voice Mail, Phone System
DNA Sequencer & Accessories
Robotics
Patient Care Miscellaneous
Miscellaneous Surgical Instruments
Wheelchairs
Dental Equipment
Table (exam)
Clinical Diagnostic Instruments
Dialysis Equipment
EKG/ECG/EEG Apparatus
Defibrillator
Breathing Apparatus, Respirator
Patient Monitoring Systems
Misc Lab & Scientific Equipment
X-Ray Equipment
Water Purification
Tanks, Containers, Chambers (all types)
Tables, Dissecting, Operating, Balancing
Stimulator
Stereotaxic Instrument & Accessories
Spectrophotometer
Spectrometer
Spectrofluorometer
Ultrasound Equipment
Scintillation Systems
Scan Systems
Rotors and Heads
Refrigerators (lab)
Recording Systems
Pumps

506
505
504
503
502
501
311
310
513
512
511
510
509
508
507
308
307
294
288
284
260
259
258
257
256
521
520
519
518
517
516
515
514
529
528
527
526
525
524
523
522
144
132
168
132
168
120
108
132
180
168
144
120
156
120
132
132
144
144
72
168
120
168
144
108
96
180
120
168
180
48
84
48
120
72
60
60
60
60
60
60
60
Ovens and Ranges (lab)
Oscilloscope
Optical Equipment
Micro Tomes, Diamond Knives, Sharpeners
Microscopes & Accessories
Meters, Gauges, Indicators
Micromanipulator
Isolator
Incubators & Accessories
Ice Machines (lab)
Hood (all types)
Homogenizer
Freezer (lab)
Freeze Dryers & Accessories
Fraction Collector
Evaporators
Electrophoresis Apparatus
Electronic Module
Densitometer
Counter Laboratory Assembly
Cryostat
Chromatograph
Centrifuge
Animal Cages & Accessories
Baths, Water and Shakers
Balance
Autoclaves and Sterilizers
Analyzer (all types)
Amplifiers (all types)
Enterprise Software
Customized Software (such as ISAS)
Internally Developed Software
Purchased Software
Portable Apple CPU
Portable Printer
Portable CPU (not Apple)
Computer Equipment Racks, Shelving, Chassis
Lan/Wan Switching - Hubs, Switches & Routers
Other Communications Hardware
Data Communications Diagnostic Systems
VSAT S
Y
Y

200
198
197
196
195
190
189
182
209
208
205
204
203
202
201
180
179
175
170
169
168
167
166
165
164
241
240
219
218
215
214
213
210
255
254
252
251
250
246
245
242
84
84
84
84
96
60
120
108
84
60
48
72
48
60
72
72
84
72
72
36
36
96
72
36
60
60
60
60
60
84
84
180
180
84
84
84
84
180
180
180
180
Protocol Converters
Communication Controllers
Multiplexor, HUB, MAU
Digital and Channel Service Units
Modem, External
Uninterruptible Power Supply
Power Supply, Battery, Generator
Barcode Scanner
Image Scanner
Security System - Card Reader, Camera and Monitor (not built-in)
Palm Pilots, Other Hand-Helds
Data Projectors
Docking Station
CPU Desktop - Apple
Other Computer Hardware
Controllers: Tape, Disk, Terminal
Terminal, Monitor
Printer (not portable)
Peripheral Devices Microcomputer: Disk, Tape, Optical
Desktop CPU (not Apple)
Minicomputers, Servers
Mainframe Computer & Peripherals
Supercomputer
Other Furniture & Equipment
Portable Building
Building Maintenance & Safety Equipment
Laundry Equipment
Kitchen Appliances & Equipment
Printing Machines & Bookbinding Equipment
Cosmetology
Weather Equipment
Miscellaneous Machines
Office Machines
Agricultural Equipment
Tools
Woodworking Machines
Textile Machinery
Shears
Sharpeners, Stationary
Shapers, Joiners, Planers, Stationary
Scales
Y
Y
Y
Y

121
120
119
110
109
108
107
106
135
134
133
132
131
130
129
105
104
103
102
101
155
150
145
144
142
141
140
136
163
162
161
160
159
158
157
156
Class
106
107
84
120
84
84
84
84
84
84
120
60
84
84
60
36
60
60
120
120
120
144
120
120
120
180
180
180
180
84
108
144
84
180
180
180
180
180
Saws, Stationary
Pallet Trucks, Lifts, Jacks, Hydraulic
Milling Machines
Metal Working Machines, Stationary, Other
Lathes, Stationary
Grinders, Stationary
Gin Machinery
Drills, Stationary
Conveyer Systems
Instructional Equipment
Mailroom Equipment: Folder, Inserter, Labeler, Band Tier
Warehouse Equipment: Forklift
Other Assets
Other Assets
Other Assets
GPS Equipment
Video Conferencing Equipment
Recreational Equipment: Bicycle, Pool Table
Musical Instruments
Other Sound Systems/Equipment
Video Recorder/Laserdisk Player (TV, VCR, Camcorder)
Cameras
Stereo Systems
Fax Machines, Telecopier
Photocopying Equipment
Vehicle Maintenance Equipment
Other Office Furniture
Typewriters, Word Processors
Calculators
Rifles
Hand Guns
Cases, Cabinets & Credenzas
Personal Furniture: Bed, Dresser, Rocker
Chairs
Tables
Desks
Useful Life
(months)
120
120
Hand Guns
Rifles
Controlled Property - Class Code Description
Y
Y
Y
Y
Y

Class
45
46
47
48
49
50
51
31
32
43
44
14
15
16
30
10
11
12
13
6
7
8
9
1
2
3
4
5
129
130
131
204
208
214
218
284
294
84
84
84
48
84
48
72
48
48
Stereo Systems
Cameras
Video Recorder/Laserdisk Player (TV, VCR, Camcorder)
Desktop CPU - not Apple
Printer (not portable)
CPU Desktop - Apple
Data Projectors
Portable CPU - not Apple
Portable Apple CPU/Laptops
Useful Life
(months)
240
120
180
240
180
240
264
360
180
240
180
240
240
180
144
240
132
180
540
264
240
720
N/A
N/A
276
300
120
240
Real Property - Class Code Description
Land and Land Improvements
Land: Right of Way
Facilities and Other Improvements
Fencing and Gates
Landscaping
Parking Lots/Driveways/Parking Barriers
Outside Sprinkler Systems
Recreation Areas & Athletic Fields (including bleachers)
Golf Course
Paths and Trails
Septic Systems
Stadiums
Swimming Pools, Tennis Courts
Fountains
Plazas, Pavilions
Retaining Walls
Non-Componentized Building and Building Improvements
Building Exterior: Building Shell
Miscellaneous Constructiion Features
Building Interior: Elevator
Building Interior: Floor Covering
Building Interior: Fixed Equipment/Furniture
Building Interior: Sprinkler System
Building Interior: Electrical and Lighting System
Building Interior: Roof
Building Interior: Interior Finish
Building Interior: Plumbing System
Building Interior: Heating/Ventilation, or Cooling System

75
76
77
78
79
80
81
82
68
69
70
71
72
73
74
87
88
89
90
83
84
85
86
91
60
61
62
63
64
65
66
67
56
57
58
59
52
53
54
55
540
180
120
192
540
420
300
420
192
N/A
60
240
600
240
300
300
240
120
540
540
300
240
120
240
240
240
240
120 Building Interior: Security
120
120
Building Interior: Network Cabling/Telephone
Building Interior: Fire Protection System
312 Infrastructure & Infrastructure Improvements
Modified Highway System & Rest Areas
240
420
240
420
360
300
300
540
Road/ Street (curbs, gutters)
Bridge - Concrete Girder (pan)
Bridge - Concrete Slab
Bridge - Culvert
Bridge - Prestressed Girder (box)
Bridge - Prestressed Girder
Bridge - Steel Girder
Bridge - Steel Truss Category One
Bridge - Steel Truss Category Two
Bridge - Timber Stringer
Sewer (Sanitary, Storm)
Railroad
Canal
Waterway
Drainage facility
Wharf or dock
Radio or Television Tower
Dam
Electric (lines & distribution)
Gas (main & lines)
Water lines
Fiber Optic (information technology)
Telephone Distribution Systems
Tunnels (utility)
Tunnels (other)
Lighting System (traffic, outdoor, street, etc.)
Signage
Airport Runway/Strip/Taxi Area/Apron
Trestles
Sea Walls/Bulkheads/Piers/Boardwalks
Fire Hydrants
Agricultural Irrigation Systems
Sidewalks
Construction in Progress
Leasehold Improvements