Table A.—BEA Depreciation Rates, Service Lives, and Declining-Balances Rates

Type of asset	Depreciation rates	Service life (years)	Declining-balance rates
Private nonresidential equipment
Office, computing, and accounting machinery/1/:
Years before 1978	0.2729	8	2.1832
1978 and later years	.3119	7	2.1832
Communications equipment:
Business services	.1500	11	1.6500
Other industries	.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:
Local and interurban passenger transit	.1232	14	1.7252
Trucking and warehousing; and auto repair, services, and parking	.1725	10	1.7252
Other industries	.1917	9	1.7252
Autos/4/
Aircraft:
Transportation by air,depository institutions,and business services:
Years before 1960	.1031	16	1.6500
1960 and later years	.0825	20	1.6500
Other industries:
Years before 1960	.1375	12	1.6500
1960 and later years	.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:
Wholesale and retail trade	.1650	10	1.6500
Other industries	.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:
Years before 1946	.0237	40	.9480
1946 and later years	.0211	45	.9480
Gas	.0237	40	.9480
Petroleum pipelines	.0237	40	.9480
Farm	.0239	38	.9100
Mining exploration, shafts, and wells:
Petroleum and natural gas:
Years before 1973	.0563	16	.9008
1973 and later years	.0751	12	.9008
Other	.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:
National defense:
Aircraft:
Airframes:
Bombers	.0660	25	1.6500
F-14 type	.0868	19	1.6500
Attack, F-15 and F-16 types	.0825	20	1.6500
F-18 type	.1100	15	1.6500
Electronic warfare	.0717	23	1.6500
Cargo and trainers	.0660	25	1.6500
Helicopters	.0825	20	1.6500
Engines	.2750	6	1.6500
Other:
Years before 1982	.1179	14	1.6500
1982 and later years	.1650	10	1.6500
Missiles:/5/
Strategic		20
Tactical		15
Torpedoes		15
Fire control equipment		10
Space programs		20
Ships:
Surface ships	.0550	30	1.6500
Submarines	.0660	25	1.6500
Government furnished equipment:
Electrical	.1834	9	1.6500
Propulsion	.0825	20	1.6500
Hull, mechanical	.0660	25	1.6500
Ordnance	.1650	10	1.6500
Other	.1650	10	1.6500
Vehicles:
Tanks, armored personnel carriers, and other combat vehicles	.0825	20	1.6500
Noncombat vehicles:
Trucks	.2875	6	1.7252
Autos/6/
Other	.2465	7	1.7252
Electronic equipment:
Computers and peripheral equipment/7/
Electronic countermeasures	.2357	7	1.6500
Other	.1650	10	1.6500
Other equipment:
Medical	.1834	9	1.6500
Construction	.1550	10	1.5498
Industrial	.0917	18	1.6500
Ammunition plant	.0868	19	1.6500
Atomic energy	.1375	12	1.6500
Weapons and fire control	.1375	12	1.6500
General	.1650	10	1.6500
Other	.1375	12	1.6500
Nondefense:
General government:
Computers and peripheral equipment/7/
Aerospace equipment	.1100	15	1.6500
Vehicles	.4533	5	2.2664
Other	.1650	10	1.6500
Enterprises:
U.S. Postal Service:
Computers and peripheral equipment/7/
Vehicles	.3238	7	2.2664
Other	.1100	15	1.6500
Tennessee Valley Power Authority	.0500	33	1.6500
Bonneville Power Authority	.0500	33	1.6500
Other	.0660	25	1.6500
State and local:
Power tools, lawn and garden equipment	.1650	10	1.6500
Miscellaneous metal products	.0917	18	1.6500
Agricultural machinery and equipment	.1833	9	1.6500
Construction machinery and equipment	.1650	10	1.6500
Metalworking machinery and equipment	.1031	16	1.6500
General purpose machinery and equipment	.1500	11	1.6500
Special industry machinery and equipment	.1500	11	1.6500
Integrating and measuring instruments	.1375	12	1.6500
Motors, generators, motor generator sets	.0516	32	1.6500
Switchgear and switchboard equipment	.0500	33	1.6500
Electronic components and accessories	.1833	9	1.6500
Miscellaneous electrical machinery	.1375	12	1.6500
Calculating and accounting machines	.2357	7	1.6500
Typewriters	.2357	7	1.6500
Computers and peripheral equipment/7/
Machine shop products	.2063	8	1.6500
Wood commercial furniture	.1179	14	1.6500
Metal commercial furniture	.1179	14	1.6500
Household appliances	.1500	11	1.6500
Home electronic equipment	.1500	11	1.6500
Motor vehicles	.1650	10	1.6500
Motorcycles	.1650	10	1.6500
Aircraft	.1100	15	1.6500
Railroad equipment	.0590	28	1.6500
Sporting and athletic goods	.1650	10	1.6500
Photographic and photocopying equipment	.1650	10	1.6500
Mobile classrooms, mobile offices, etc.	.1650	10	1.6500
Musical instruments	.1834	9	1.6500
Other equipment	.1375	12	1.6500
Government nonresidential structures
Federal, State and local:
National defense:
Buildings:
Industrial	.0285	32	.9100
Educational	.0182	50	.9100
Hospital	.0182	50	.9100
Other	.0182	50	.9100
Nonbuildings:
Highways and streets	.0152	60	.9100
Conservation and development	.0152	60	.9100
Sewer systems	.0152	60	.9100
Water systems	.0152	60	.9100
Other	.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.