| FIXTURES AND EQUIPMENT |
| NORMAL USEFUL LIFE |
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| Aerospace
Products (Airborn Vehicles & Component Parts) |
10 |
|
Motion
Picture & Television Production |
12 |
| Machinery
Mfg (Non-specific types) |
10 |
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1 yr 10%, or $10 per tape |
|
| Amusement
& Theme Parks |
12 |
|
Motor
Vehicle & Parts Manufacturing |
12 |
| Apparel
& Fabricated Textile Mfg |
8 |
|
Motor
Vehicle & Parts Mfg (Special Tools) |
3 |
| Appliances |
8 |
|
News
Racks |
5 |
| Asphalt
Plant |
10 |
|
Office
Furniture & Equipment |
10 |
| Automatic
Car Wash |
10 |
|
Office
Machines (Non-Computer Data Handling) |
6 |
| Automatic
Teller Machine |
5 |
|
Optical
Lenses & Instruments Mfg |
10 |
| Automobile
Repair Shops |
10 |
|
Paint
& Varnish Manufacture |
10 |
| Bakeries
& confectionery Products |
12 |
|
Paper
& Pulp Manufacturing |
12 |
| Barber
& Beauty Shops |
10 |
|
Petroleum
Refining |
15 |
| Brewery
Equipment |
12 |
|
Photo
Finishing (Computerized Processing) |
5 |
| Billboards |
20 |
|
Photo
Finishing |
10 |
| Brick
Manufacture |
15 |
|
Plastic
& Plastic Products Manufacturing |
10 |
| Buildings
(Moveable) |
10 |
|
Plastic
Products Mfg (Special Tools) |
4 |
| Mining
& Quarrying |
10 |
|
Point
of Sale Equip (Scanners,registers,etc.) |
5 |
| Cable
TV/Satellite Systems (One or Two Way Commun) |
10 |
|
Postage
Machine |
10 |
| Canneries
& Frozen Food Production |
12 |
|
Printing
& Publishing |
10 |
| Cellular
Telephone |
3 |
|
Private
Water System |
20 |
| Chemical
& Allied Production |
10 |
|
Professional
& Scientific Instruments |
10 |
| Computers
& Peripheral Equip (Software Exempt) |
tble |
|
Radio
& Television , Broadcasting |
6 |
| Concrete
& Concrete Products Mfg (Batch Plants) |
15 |
|
Radio
& Television, Manufacturing |
10 |
| Clay
Products Mfg |
15 |
|
Radio
or Television Transmitting Tower |
20 |
| Cold
Storage Warehouse Equipment |
10 |
|
Radio
Systems (Complete Two Way Systems) |
8 |
| Cold
Storage & Ice Making Equipment |
18 |
|
Radio
Systems (Radios only) |
6 |
| Condiments,
Manufacturing & Processing |
10 |
|
Recreation
(Bowling,Billiard, Pool,Min. Golf) |
10 |
| Construction
Equipment (Heavy & General) |
6 |
|
Rental
- Furniture |
3 |
| Converted
Paper, Paperboard & Pulp Products Mfg |
10 |
|
Rental
- Tools, Equipment, Etc |
6 |
| Copy
Machine |
6 |
|
Restaurant
& Bar Equipment |
10 |
| Dairy
Products Manufacturing |
12 |
|
Restaurant
Equipment |
8 |
| Data
Handling Equip-Typewriters,Calculators, Add Mach,Dupl Eq. |
6 |
|
Retail
Trades, Fixtures & Equipment |
10 |
| Dispensers
- Cold Drinks |
5 |
|
Rubber
Products Manufacturing |
14 |
| Distilling |
12 |
|
Rubber
Products Mfg (Special Tools) |
4 |
| Drilling/Field
Services Equip (Oil & Gas) |
6 |
|
Safes-Office..10
yrs... Bank Vaults & Safe Dep |
20 |
| Electrical
Equipment Manufacturing |
10 |
|
Satellite
Dish & Related Electronic Equipment |
10 |
| Electronic
Equipment Manufacturing |
6 |
|
Security
Systems |
10 |
| Fabricated
Metal Products |
12 |
|
Service
Establishment |
10 |
| Fabricated
Metal Products (Special Tools) |
3 |
|
Service
Station * |
10 |
| Fax
Machine |
6 |
|
Signs
(Trade-Non Billboard) |
10 |
| Fork
Lift |
6 |
|
Skates
& Bowling Shoes |
6 |
| Glass/Fiberglass
Manufacture & Products |
14 |
|
Soft
Drink Manufacturing & Bottling |
12 |
| Glass/Fiberglass
(Special Tools) |
3 |
|
Stone
Products Manufacturing |
15 |
| Golf
Carts |
8 |
|
Sugar
& Sugar Products Manufacturing |
18 |
| Grain
& Grain Products Mfg (Flours, Cereals,Livestock Feed) |
15 |
|
Tanning
Machine |
10 |
| Health
Clubs & Spas |
10 |
|
Telephone
Station Equip (Private Branch Exc) |
10 |
| Hand
Tools ( Electrical & Manual) |
5 |
|
Telephone
Systems (Business) |
6 |
| Hospital
Furnishings & Equipment |
10 |
|
Theater
Equipment |
10 |
| Hotel/Motel
Furniture |
10 |
|
Tire
Recapping |
14 |
| Jewelry,
Musical Inst. Toys, Sport Goods, Office & Art Sup |
12 |
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Trash
Handling Equipment (Trucks/Containers).. |
5 |
| Law
Library |
5 |
|
Vehicles
(Licensed) |
tble |
| Laundry
Equipment (Coin Operated) |
8 |
|
Vending
Machines |
5 |
| Laundry
Equipment (Dry Cleaning |
10 |
|
Video
Machines (Arcade & Rental Stores) |
3 |
| Leather
& Leather Products |
10 |
|
Video
Tapes <(60 day..50%,1 yr-20%> |
|
| Meat
Packing |
12 |
|
Warehouse
Equipment |
10 |
| Medical/Dental
Trade Equipment |
10 |
|
Waste
Reduction & Resource Recovery |
10 |
| Medical
Equipment (High Technology) |
5 |
|
Wholesale
Trade, Fixtures & Equipment |
10 |
| Metalworking
Machinery Manufacturing |
10 |
|
Wood
Products & Furniture Manufacturing |
10 |