Type of asset | Depreciation rates | Service life (years) | Declining-balance rates |
Private nonresidential equipment | |||
Office, computing, and accounting machinery/1/: | |||
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0.2729 | 8 | 2.1832 |
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.3119 | 7 | 2.1832 |
Communications equipment: | |||
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.1500 | 11 | 1.6500 |
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.1100 | 15 | 1.6500 |
Instruments | .1350 | 12 | 1.6203 |
Photocopy and related equipment | .1800 | 9 | 1.6203 |
Nuclear fuel/2/ | 4 | ||
Other fabricated metal products | .0917 | 18 | 1.6500 |
Steam engines and turbines | .0516 | 32 | 1.6500 |
Internal combustion engines | .2063 | 8 | 1.6500 |
Metalworking machinery/3/ | .1225 | 16 | 1.9600 |
Special industrial machinery, n.e.c. | .1031 | 16 | 1.6500 |
General industrial, including materials handling equipment | .1072 | 16 | 1.7150 |
Electrical transmission, distribution, and industrial apparatus | .0500 | 33 | 1.6500 |
Trucks, buses, and truck trailers: | |||
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.1232 | 14 | 1.7252 |
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.1725 | 10 | 1.7252 |
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.1917 | 9 | 1.7252 |
Autos/4/ | |||
Aircraft: | |||
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.1031 | 16 | 1.6500 |
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.0825 | 20 | 1.6500 |
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.1375 | 12 | 1.6500 |
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.1100 | 15 | 1.6500 |
Ships and boats | .0611 | 27 | 1.6500 |
Railroad equipment | .0589 | 28 | 1.6500 |
Household furniture and fixtures | .1375 | 12 | 1.6500 |
Other furniture | .1179 | 14 | 1.6500 |
Farm tractors | .1452 | 9 | 1.3064 |
Construction tractors | .1633 | 8 | 1.3064 |
Agricultural machinery, except tractors | .1179 | 14 | 1.6500 |
Construction machinery, except tractors | .1550 | 10 | 1.5498 |
Mining and oil field machinery | .1500 | 11 | 1.6500 |
Service industry machinery: | |||
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.1650 | 10 | 1.6500 |
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.1500 | 11 | 1.6500 |
Household appliances | .1640 | 10 | 1.6500 |
Other electrical equipment | .1834 | 9 | 1.6500 |
Other | .1473 | 11 | 1.6230 |
Private nonresidential structures | |||
Industrial buildings | .0314 | 31 | .9747 |
Mobile offices | .0556 | 16 | .8892 |
Office buildings | .0247 | 36 | .8892 |
Commercial warehouses | .0222 | 40 | .8892 |
Other commercial buildings | .0262 | 34 | .8892 |
Religious buildings | .0188 | 48 | .9024 |
Educational buildings | .0188 | 48 | .9024 |
Hospital and institutional buildings | .0188 | 48 | .9024 |
Hotels and motels | .0281 | 32 | .8990 |
Amusement and recreational buildings | .0300 | 30 | .8990 |
All other nonfarm buildings | .0249 | 38 | .9480 |
Railroad replacement track | .0275 | 38 | .9480 |
Other railroad structures | .0166 | 54 | .9480 |
Telecommunications | .0237 | 40 | .9480 |
Electric light and power: | |||
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.0237 | 40 | .9480 |
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.0211 | 45 | .9480 |
Gas | .0237 | 40 | .9480 |
Petroleum pipelines | .0237 | 40 | .9480 |
Farm | .0239 | 38 | .9100 |
Mining exploration, shafts, and wells: | |||
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.0563 | 16 | .9008 |
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.0751 | 12 | .9008 |
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.0450 | 20 | .9008 |
Local transit | .0237 | 38 | .8990 |
Other | .0225 | 40 | .8990 |
Residential capital (private and government) | |||
1-to-4-unit structures-new | .0114 | 80 | .9100 |
1-to-4-unit structures-additions and alterations | .0227 | 40 | .9100 |
1-to-4-unit structures-major replacements | .0364 | 25 | .9100 |
5-or-more-unit structures-new | .0140 | 65 | .9100 |
5-or-more-unit structures-additions and alterations | .0284 | 32 | .9100 |
5-or-more-unit structures-major replacements | .0455 | 20 | .9100 |
Mobile homes | .0455 | 20 | .9100 |
Other structures | .0227 | 40 | .9100 |
Equipment | .1500 | 11 | 1.6500 |
Durable goods owned by consumers | |||
Furniture, including mattresses and bedsprings | .1179 | 14 | 1.6500 |
Kitchen and other household appliances | .1500 | 11 | 1.6500 |
China, glassware, tableware, and utensils | .1650 | 10 | 1.6500 |
Other durable house furnishings | .1650 | 10 | 1.6500 |
Video and audio products, computers and peripheral equipment, and musical instruments/1/ | .1833 | 9 | 1.6500 |
Jewelry and watches | .1500 | 11 | 1.6500 |
Ophthalmic products and orthopedic appliances | .2750 | 6 | 1.6500 |
Books and maps | .1650 | 10 | 1.6500 |
Wheel goods, sports and photographic equipment, boats, and pleasure aircraft | .1650 | 10 | 1.6500 |
Autos/4/ | |||
Other motor vehicles | .2316 | 8 | 1.8530 |
Tires, tubes, accessories, and other parts | .6177 | 3 | 1.8530 |
Government nonresidential equipment | |||
Federal: | |||
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.0660 | 25 | 1.6500 |
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.0868 | 19 | 1.6500 |
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.0825 | 20 | 1.6500 |
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.1100 | 15 | 1.6500 |
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.0717 | 23 | 1.6500 |
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.0660 | 25 | 1.6500 |
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.0825 | 20 | 1.6500 |
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.2750 | 6 | 1.6500 |
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.1179 | 14 | 1.6500 |
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.1650 | 10 | 1.6500 |
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20 | ||
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15 | ||
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15 | ||
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10 | ||
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20 | ||
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.0550 | 30 | 1.6500 |
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.0660 | 25 | 1.6500 |
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.1834 | 9 | 1.6500 |
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.0825 | 20 | 1.6500 |
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.0660 | 25 | 1.6500 |
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.1650 | 10 | 1.6500 |
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.1650 | 10 | 1.6500 |
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.0825 | 20 | 1.6500 |
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.2875 | 6 | 1.7252 |
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.2465 | 7 | 1.7252 |
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.2357 | 7 | 1.6500 |
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.1650 | 10 | 1.6500 |
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.1834 | 9 | 1.6500 |
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.1550 | 10 | 1.5498 |
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.0917 | 18 | 1.6500 |
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.0868 | 19 | 1.6500 |
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.1375 | 12 | 1.6500 |
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.1375 | 12 | 1.6500 |
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.1650 | 10 | 1.6500 |
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.1375 | 12 | 1.6500 |
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.1100 | 15 | 1.6500 |
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.4533 | 5 | 2.2664 |
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.1650 | 10 | 1.6500 |
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.3238 | 7 | 2.2664 |
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.1100 | 15 | 1.6500 |
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.0500 | 33 | 1.6500 |
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.0500 | 33 | 1.6500 |
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.0660 | 25 | 1.6500 |
State and local: | |||
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.1650 | 10 | 1.6500 |
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.0917 | 18 | 1.6500 |
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.1833 | 9 | 1.6500 |
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.1650 | 10 | 1.6500 |
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.1031 | 16 | 1.6500 |
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.1500 | 11 | 1.6500 |
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.1500 | 11 | 1.6500 |
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.1375 | 12 | 1.6500 |
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.0516 | 32 | 1.6500 |
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.0500 | 33 | 1.6500 |
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.1833 | 9 | 1.6500 |
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.1375 | 12 | 1.6500 |
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.2357 | 7 | 1.6500 |
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.2357 | 7 | 1.6500 |
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.2063 | 8 | 1.6500 |
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.1179 | 14 | 1.6500 |
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.1179 | 14 | 1.6500 |
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.1500 | 11 | 1.6500 |
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.1500 | 11 | 1.6500 |
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.1650 | 10 | 1.6500 |
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.1650 | 10 | 1.6500 |
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.1100 | 15 | 1.6500 |
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.0590 | 28 | 1.6500 |
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.1650 | 10 | 1.6500 |
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.1650 | 10 | 1.6500 |
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.1650 | 10 | 1.6500 |
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.1834 | 9 | 1.6500 |
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.1375 | 12 | 1.6500 |
Government nonresidential structures | |||
Federal, State and local: | |||
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.0285 | 32 | .9100 |
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.0182 | 50 | .9100 |
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.0182 | 50 | .9100 |
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.0182 | 50 | .9100 |
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.0152 | 60 | .9100 |
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.0152 | 60 | .9100 |
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.0152 | 60 | .9100 |
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.0152 | 60 | .9100 |
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.0152 | 60 | .9100 |
1. The depreciation rate for this type of asset is not used for computers and peripheral equipment. Depreciation rates for these assets are taken from Oliner as described in the text of the article.
2. The depreciation rates for nuclear fuel are based on a straight-line rate pattern and a Winfrey retirement pattern.
3. The service life listed is the average for nonmanufacturing industries; the service lives used for manufacturing industries differ by industry.
4. The depreciation rates for autos are derived from data on new and used auto prices.
5. Depreciation rates for missiles are based on straight-line patterns of depreciation and Winfrey retirement patterns.
6. Depreciation rates for government-owned autos are derived from data on autos that are privately owned.
7. Depreciation rates for these assets are taken from Oliner as described in the text of the article.