2010 personal property valuation guidelines, 150-303-441 file150-303-441 (rev. 12-09) personal...

Amusement Devices Video Rental Stores Apartment Veterinary Bakery Vending Machines Barber and Beauty Shop Service Garages Bowling Center Restaurant Equipment Clothing Store Radio and TV Service Concession Equipment Phone Equipment Copy Machines Optical Data Processing Equipment and Main Frame Office Dental Movie Theater Equipment Grocery Store Motel Hotel Micro Computers Medical Amusement Devices Video Rental Stores Apartment Veterinary Bakery Vending Machines Barber and Beauty Shop Service Garages Bowling Center Restaurant Equipment Clothing Store Radio and TV Service Concession Equipment Phone Equipment Copy Machines Optical Data Processing Equipment and Main Frame Office Dental Movie Theater Equipment Grocery Store Motel Hotel Micro Computers Medical Amusement Devices Video Rental Stores Apartment Veterinary Bakery Vendingmusement Devices Video Rental Stores Apartment Veterinary Bakery Vending Machines Barber and Beauty Shop Service Garages Bowling Center Restaurant Equipment Clothing Store Radio and TV Service Concession Equipment Phone Equipment Copy Machines Optical Data Processing Equipment and Main Frame Office Dental Movie Theater Equipment Grocery Store Motel Hotel Micro Computers Medical Amusement Devices Video Rental Stores Apartment Veterinary Bakery Vending Machines Barber and Beauty Shop Service Garages Bowling Center Restaurant Equipment Clothing Store Radio and TV Service Concession Equipment Phone Equipment Copy Machines Optical Data Processing Equipment and Main

Personal PropertyValuation Guidelines

2010

150-303-441 (Rev. 12-09)

150-303-441 (Rev. 12-09)

Personal Property Valuation Guidelines

2010

Compiled by Property Tax Division

Assessment and Taxation Standards Section Oregon Department of Revenue

Salem, Oregon

Taxpayer assistanceGeneral tax information .............. www.oregon.gov/DOR Salem .......................................................... 503-378-4988 Toll-free from Oregon prefix .................. 1-800-356-4222

Asistencia en español: Salem .......................................................... 503-378-4988 Gratis de prefijo de Oregon ..................1-800-356-4222

TTY (hearing or speech impaired; machine only): Salem .......................................................... 503-945-8617 Toll-free from Oregon prefix ................1-800-886-7204

Americans with Disabilities Act (ADA): Call one of the help numbers for information in alternative formats.

150-303-441 (Rev. 12-09)

150-303-441 (Rev. 12-09) i

Table of Contents Page No.

Introduction ...................................................................................................... iii

I. Personal Property Assessment ........................................................................1 A. Taxable Personal Property .............................................................................3 B. Reporting ..........................................................................................................3 C. Valuation ..........................................................................................................3 Table 1—Examples of Taxable Personal Property to be Reported ......7 Table 2—Personal Property Valuation Factors ......................................8 Table 3 —High-Tech Medical Valuation Life Table ..............................12 Table 4 —DVD, Videotape Valuation Table ...........................................13 Table 5—Molds, Jigs, and Dies Valuation Factors ...............................14 D. Trade Level Concept .......................................................................................4

II. Valuation Guidelines for Typical Businesses and Equipment ...............15 (alphabetical order) Amusement Devices ..........................................................................................17 Apartment ...........................................................................................................18 Bakery ..................................................................................................................22 Barber & Beauty Shop .......................................................................................24 Bowling Center ...................................................................................................26 Clothing Store .....................................................................................................27 Concession Equipment ......................................................................................39 Copy Machines ...................................................................................................30 Data Processing Equipment and Main Frame ...............................................30 Dental ...................................................................................................................31 Grocery Store ......................................................................................................32 Hotel .....................................................................................................................19 Meat and Deli Shops ..........................................................................................35 Medical ................................................................................................................38 Micro-Computers ...............................................................................................30 Motel ....................................................................................................................19 Movie Theater Equipment ................................................................................39 Office ....................................................................................................................40 Optical ..................................................................................................................43 Phone Equipment ...............................................................................................44 Radio and TV Service ........................................................................................45 Restaurant Equipment .......................................................................................46 Service Garage ....................................................................................................51 Vending Machines ..............................................................................................53 Veterinary ............................................................................................................54 Video Equipment Rental ...................................................................................55

III. Valuation Guidelines for Law Libraries ......................................................57

Index ...................................................................................................................69

150-303-441 (Rev. 12-09) ii

150-303-441 (Rev. 12-09) iii

Introduction

The purpose of this publication is to:

•Providecountyassessors,countyandstateappraisers,taxcollectors,countyboards of property tax appeals, and taxpayers with guidelines to value personal property of typical businesses, and

• SecureuniformityintheassessmentofpersonalpropertyaccordingtoOregon’sad valorem tax laws [ORS 306.120(1)].

This document includes an alphabetical list of business types with typical equipment and cost new as well as information on taxable personal property (with examples shown on Table 1), reporting, valuation, and trade level concept. Table 2 lists Personal Property Valua-tion Factors. A special section on law libraries is located at the back of the document.

The “typical cost new” figures are guidelines only and do not exclude the use of other schedules or valuation information when conditions warrant, provided that the assessor or taxpayer has substantiating market data and documentation. The specific equipment items are not inclusive. They are only those items commonly found or used in the types of busi-nesses listed.

To request a copy of this publication (No. 150-303-441), please contact:

Oregon Department of Revenue Property Tax Division 955 Center Street NE Salem OR 97301-2555 Phone: 503-945-8278

For questions concerning use of the guidelines, please contact:

Personal Property Analyst Oregon Department of Revenue Property Tax Division 955 Center Street NE Salem OR 97301-2555 Phone: 503-945-8278

The law library section and Table 2: Personal Property Valuation Factors (depreciation tables) are available on the Oregon Department of Revenue website at: www.oregon.gov/DOR/publications.shtml.

150-303-441 (Rev. 12-09) iv

150-303-441 (Rev. 12-09) 1

I. Personal Property Assessment

150-303-441 (Rev. 12-09) 2

150-303-441 (Rev. 12-09) 3

A. Taxable Personal PropertyTaxable personal property includes machinery, equipment, furniture, etc., used previously or presently in a business, including any property not currently being used, placed in storage, or held for sale. For examples of taxable personal property, see Table 1 on the next page.

“Fixture means personal property that is attached to land or a building and that is regarded as an irremovable part of the real property, such as a fireplace built into a home. Under this definition, lights, cabinets, etc. are fixtures.

The deadline for filing a Confidential Personal Property Return is March 1, 2010.

For more information on taxable and exempt personal property, tax return filing, penalties for late filing, and appeals, contact your local county assessor. You may request a copy of the Personal Property Assessment and Taxation Information Circular (No. 150-303-661) or con-tact a Personal Property Analyst at the Oregon Department of Revenue. (See address and phone number information on page iii.)

B. ReportingThe first step in assessing personal property is to obtain a complete listing of all items owned, leased, or rented, in the possession of a business operator, and held or used.

The taxpayer is required by law to provide this information as part of the annual Confiden-tial Personal Property Return and must include all detail information requested.

If the Confidential Personal Property Return is incomplete, the assessor should return the form and ask the taxpayer to furnish the data needed (ORS 308.285 and ORS 308.290).

When equipment acquisition cost data is lacking from the taxpayer, the Personal Property Valuation Guidelines 2010 “typical cost new” figures are appropriate as a basis for estimating value.

Although personal property appraisers rely heavily on the data reported by the taxpayer, they should make periodic field audits. Appraisals should be made of the property and records checked to ensure adequate reporting.

C. ValuationThe guidelines are issued to help achieve uniform assessment of tangible personal prop-erty. Items of equipment that depreciate at approximately the same rate have been listed in groups under the appropriate age/life column.

Allowance for depreciation must be based on the best information available to the assessor and documented supporting data must be noted for variations in value from the typical. Unique or unusual situations affecting the value of personal property such as preventative maintenance programs, equipment abuse, or equipment being “cannibalized” should be discussed with the local county assessor.

In valuing equipment, the method is essentially the same whether the property is reported on a Cost New Basis or Secondhand Cost Basis. However, when the items are reported on a Secondhand Cost Basis, the appraiser must estimate an original cost new for those items before using the valuation method.

150-303-441 (Rev. 12-09) 4

D. Trade Level ConceptIn Oregon, all personal property is valued at the user or consumer level. However, there are five levels of trade you should be aware of and understand.

1. Manufacturer’s Level

This level is acknowledged when the property is in the hands of the manufacturer and in thelocalmanufacturer’splant.

2. Wholesale Level

As property moves through the channels of trade, it increases in value by virtue of freight, overhead, and intracompany profit. These costs are added to the property regardless of ownership.Whenthepropertymovesfromthemanufacturer’sleveltothewholesalelevel,the increments of cost must be recognized.

3. Distributor Level

In some cases, this level is synonymous with the wholesale level. However, in certain cases there is a difference and, if so, must be recognized.

4. Retail Level

This will include the full “laid down cost” of the inventory up to this point. The increment of cost/value here is quite substantial since the inventory has moved to the level where it will be sold to the user or consumer.

5. User or Consumer Level

At this level, the property has reached its final destination and now contains all associated costs. This level is representative of market value to the consumer.

Explanation of Age/Life Years

Several items in Table 1 have multiage/life years that appear after their names. This means there is more than one item of taxable personal property that is used in this type of busi-ness. The proper factor can be obtained by looking up the age/life of that particular item of personal property.

Example: Under Aircraft equipment, one would find age/life numbers of:

5 10 15

This means that items in this field have different years of life.

5 year may be a calculator; 10 year may be a TV set; 15 year may be a set of tools.

Many of the age/life factors apply to a single item and therefore do not have multiage/life years.

150-303-441 (Rev. 12-09) 5

1. Valuation Method for Equipment Reported on Cost New Basis

The recommended method for valuing equipment is:

a. Locate the Valuation Factor for the year of acquisition from Table 2. b. Multiply the reported cost new by the Valuation Factor. The result is the market value

of the item.

Example: Cost × Valuation Factor = Market Value

$450 × .63 = $284 Market Value

2. Valuation Method for Equipment Reported on a Secondhand Cost Basis

When equipment costs are reported on a Secondhand Cost Basis, the appraiser must estimate the original cost new of the item. This cost-new estimate is multiplied by the Valuation Factor for an indication of current market value. To estimate the original cost new of secondhand equipment, these sources of information are recommended:

• Analysisoflocalsalestransactions; • Advertisementsinlocaltradeandnewspublications; • Comparisonswithotherpersonalpropertyreturns; • Opinionsoflocalequipmentdealersandusers; • Publishedpriceguides.

3. Process to Estimate Real Market Value

Step 1: Determine appropriate Valuation Factor from Table 2, Personal Property Valuation Factors.

Step 2: Determine the knowns:

•Originalcostneworacquisitioncostanddate; •Age; •ValuationFactor.

Step 3: Calculate estimated real market value.

Example 1: Estimate real market value from original cost new. Use 15-year age/life column (Table 2).

Knowns: Original cost new $25,000 Age or estimated age 10 years Valuation Factor .54

$25,000 × .54 = $13,500 Real Market Value (Original cost new × valuation factor = real market value)

150-303-441 (Rev. 12-09) 6

Example 2: Estimate real market value from acquisition cost. Use 15-year age/life column (Table 2).

Knowns: Acquisition cost $13,500 Age estimate 10 years Valuation Factor .54

$13,500 ÷ 54 = $25,000 Est. original cost new (Acquisition cost ÷ valuation factor = Est. original cost new)

Year 10 $25,000 × Factor of .54 = $13,500 Real Market Value Year 11 $25,000 × Factor of .51 = $12,750 Real Market Value Year 12 $25,000 × Factor of .46 = $11,500 Real Market Value

Example 3: Estimate real market value if age is unknown.

Determine Valuation Factor. Use 15-year Age/Life column (Table 2).

Knowns: Acquisition cost $13,500 Original cost new $25,000

Acquisition cost = Valuation Factor Original cost new

$13,500 = .54 Valuation Factor $25,000

.54 Valuation Factor is equal to 10 years old

Year 10 is $25,000 × .54 = $13,500 Real Market Value Year 11 is $25,000 × .51 = $12,750 Real Market Value Year 12 is $25,000 × .46 = $11,500 Real Market Value

4. Minimum Value

Studies show equipment maintained in operating condition eventually stabilizes at a minimum value level. This applies particularly to older serviceable equipment which continues as a functional item.

Determineminimumvaluebymultiplyingequipment’scostwhennewbythelowestfigure listed in Table 2, Personal Property Valuation Factors.

Example: Determine Minimum Value.

Use 15-year age/life column.

Cost New × Valuation Factor = Minimum Value

$25,000 × .30 = $7,500 Minimum Value

150-303-441 (Rev. 12-09) 7

Tabl

e 1

Exam

ples

of T

axab

le P

erso

nal P

rope

rty

to b

e Re

port

ed

Age

/Life

Air

cond

ition

ers

10A

ircra

ft e

quip

men

t

5 10

15

Am

usem

ent d

evic

es

5BA

rt w

ork

100%

ATM

mac

hine

s po

rtab

le

5BAu

to d

iagn

ostic

ele

ctric

5B

Auto

repa

ir

15

CBa

ckba

rs

15C

Bake

ry e

quip

men

t

10

Barb

er s

hop

equi

pmen

t

10

Batt

ery

char

gers

15

CBe

auty

sho

p eq

uipm

ent

10Bo

wlin

g eq

uipm

ent

12Bo

wlin

g pi

ns

3Bu

lk p

lant

15

CBu

tche

r sho

p

10

Cabi

net s

hop

equi

pmen

t

15

CCa

lcul

ator

s

5C

Cam

eras

(dig

ital)

5ACa

mer

as (n

on-d

igita

l)

10

Car w

ash

equi

pmen

t

15

CCa

sh re

gist

er

5BCh

ain

saw

s

3B

Chai

rs

15C

Child

car

e fu

rnitu

re

10Co

in-o

p la

undr

y eq

uipm

ent

10Co

mpu

ters

5A

Cons

truc

tion

tool

s 3B

5B

10

15

CCo

pier

s

5A

5CCo

stum

e/tu

xedo

/bow

ling

shoe

s ren

tals

3BD

ecor

15

CD

enta

l equ

ipm

ent

5B

10

15

CD

esks

15

CD

icta

tion

equi

pmen

t

10

Die

s (T

able

4)

3

10D

ry c

lean

ing

equi

pmen

t

15

CD

ryer

s

10

Elec

tron

ic m

anuf

actu

ring

3B

5B

10

15C

Fibe

rgla

ss/b

oat m

olds

(Tab

le 4

)

3 10

Filin

g ca

bine

ts

15C

Fing

erpr

int s

cann

ers

5BFi

sh p

roce

ssin

g 3B

5B

10

15

CFi

tnes

s eq

uipm

ent

8

10

15C

Fork

lift

truc

ks

14

Fost

er h

ome

furn

iture

3B

5B

10

15

C a

nd s

uppl

y

10

Free

sta

ndin

g ap

plia

nces

10

A

ge/L

ifeFr

eeze

rs

10Fr

ozen

food

cab

inet

s

12

Gol

f car

ts

10G

olf c

ours

e eq

uipm

ent

10H

andp

iece

s (d

enta

l)

5B

Hea

vy e

quip

men

t

14

15C

Hig

h-Te

ch m

edic

al d

iagn

ostic

5B

Hig

h-Te

ch m

edic

al e

lect

roni

c

7

Hos

pita

l equ

ipm

ent

5B

10

15

CH

otel

/mot

el e

quip

men

t

10

Ice

crea

m m

achi

nes

10Ic

e m

akin

g m

achi

nes

10Ju

ke b

oxes

5

Land

scap

ing

equi

pmen

t 3B

5B

10

15

CLa

ser e

quip

men

t

5B

10

15C

Lath

es

15C

Libr

arie

s

Spe

cial

Line

ns

50%

Log

bunk

s

50

%Lo

ggin

g eq

uipm

ent

15A

Mac

hine

sho

p eq

uipm

ent

15C

Man

ufac

turin

g—ge

nera

l

15

CM

eat p

roce

ssin

g eq

uipm

ent

10M

edic

al d

iagn

ostic

15

CM

edic

al la

b eq

uipm

ent

10M

edic

al o

ffice

15

CM

inin

g eq

uipm

ent

15C

Mob

ile ra

dio/

phon

es

5BM

obile

yar

d eq

uipm

ent

15C

Mod

ular

offi

ces

15C

Mol

ds (T

able

4)

3

10M

ovie

pro

duct

ion

equi

pmen

t

10

Mot

el fu

rnitu

re fi

xtur

es

10M

usic

al in

stru

men

t ren

tals

10

New

spap

er e

quip

men

t

10

Nur

sing

hom

e eq

uipm

ent

10O

ffice

fixt

ures

15

CO

ffice

furn

iture

15

CO

ffice

mac

hine

s

10

Palle

t jac

ks

15C

Palle

ts/b

ins/

crat

es

5

0%Pa

y ph

ones

(lea

sed)

8

Phot

ogra

phic

equ

ipm

ent

10Pi

nbal

l

3A

Pool

tabl

es

8Po

pcor

n m

achi

nes

10Pr

intin

g eq

uipm

ent

5

C 10

Prof

essi

onal

equ

ipm

ent

3B

5B

10

15C

A

ge/L

ifeRa

dio

and

TV b

road

cast

10

Radi

o an

d TV

repa

ir eq

uipm

ent

5B

Reco

rdin

g st

udio

equ

ipm

ent

5BRe

ntal

equ

ipm

ent

indi

v. it

emRe

stau

rant

equ

ipm

ent

10

15C

Reta

il st

ore

fixtu

res

10Ro

ad c

onst

ruct

ion

equi

pmen

t

14

Safe

dep

osit

boxe

s

15

CSa

fes

15C

Sate

llite

dis

h re

lays

10

Saw

mill

s—po

rtab

le

22Sc

anne

rs

5BSc

ient

ific

equi

pmen

t 3B

5B

10

15

CSe

rvic

e st

atio

n

15

CSe

win

g/ap

pare

l equ

ipm

ent

15C

Shak

e m

ills—

port

able

15

CSh

eet m

etal

fabr

icat

ion

15C

Shel

ving

10

15

CSh

ingl

e m

ills—

port

able

15

CSi

gns

15C

Smal

l too

ls (m

echa

nics

)

15

CSm

all t

ools

(med

ical

)

5B

Soft

drin

k eq

uipm

ent

10

15C

Stea

m c

lean

ers

15C

Surv

ey e

quip

men

t

5B

10Ta

nnin

g eq

uipm

ent

5BTa

vern

equ

ipm

ent

10

15C

Tele

phon

e sy

stem

s

5B

Test

ing

equi

pmen

t

5B

Thea

tre/

proj

ectio

n

15

CTi

re re

capp

ing

15C

Tool

box

es

15C

Trac

tors

14

TV s

ets

10Ty

pew

riter

s

10

Unl

icen

sed

vehi

cles

15

CU

tility

trai

lers

—un

licen

sed

15C

VCRs

3B

Vend

ing

cart

s

10

Vend

ing

mac

hine

s

15

CVe

ntila

ting

fans

10

Vete

rinar

y eq

uipm

ent

Sam

e as

med

ical

Vide

o an

d D

VD c

ases

$1

.00

Vide

o an

d D

VD g

ames

3A

Non

com

mer

cial

vid

eo

reco

rdin

g eq

uipm

ent

3BVi

deo

tape

and

DVD

rent

al

S

peci

al

A

ge/L

ifeW

alk-

in c

oole

rs

12W

areh

ouse

equ

ipm

ent

15C

Was

hers

10

Win

ery

equi

pmen

t

4 10

15

C 18

22

27

Woo

dwor

king

equ

ipm

ent

15C

Wor

kben

ches

15

CX-

ray

equi

pmen

t

15

C

Fixe

d Lo

ad a

nd M

obile

Equ

ipm

ent

(10,

14,

15C

)A

ir co

mpr

esso

rsA

ir dr

ills

Asp

halt

plan

tsA

spha

lt sp

read

ers

Back

hoe/

Load

ers

Bitu

min

ous

mix

erBi

tum

inou

s pl

ants

Bitu

min

ous

spre

ader

sCa

rrya

llsCe

men

t mix

ers/

Spre

ader

sCr

ushe

r/Cr

ushi

ng p

lant

Craw

ler C

rane

s/Tr

acto

rsD

itche

rs/D

igge

rsEa

rthm

ovin

g sc

rape

rsEl

ectr

ic g

ener

atin

g eq

uipm

ent

Exca

vato

rsFo

rk li

fts

Fron

t end

load

ers/

Buck

et lo

ader

sLo

g lo

ader

sM

ixm

obile

sM

otor

gra

ders

/Lev

elin

g gr

ader

sPa

ving

equ

ipm

ent

Port

able

sto

rage

bin

sPo

rtab

le s

tora

ge ta

nks

Port

able

sho

pPo

wer

hoi

sts

Pow

er s

hove

lsRo

adro

llers

/She

epsf

oot r

olle

rsSa

nd c

lass

ifier

s an

d dr

ags

Saw

mill

por

tabl

esSc

arife

rs a

nd ro

llers

Scra

p m

etal

bal

ers

Scru

bber

scr

eens

and

pla

nt fe

eder

sW

elde

rW

iring

equ

ipm

ent

Revised 12-09

150-303-441 (Rev. 12-09) 8

Tabl

e 2

Pers

onal

Pro

pert

y Va

luat

ion

Fact

ors

Year

Ac

quire

d3A

Yea

rs3B

Yea

rs4

Year

s5A

Yea

rs5B

Yea

rs5C

Yea

rs7

Year

s8

Year

s

2009

.71

.65

.49

.58

.75

.75

.76

.83

2008

.20

.45

.33

.32

.60

.50

.60

.73

2007

.15

.30

.13

.19

.47

.35

.43

.63

2006

.07

.10

.39

.30

.32

.56

2005

.07

.30

.25

.23

.49

2004

.14

.42

2003

.10

.37

2002

.30

2001

2000

1999

1998

1997

1996

1995

& o

lder

Flip

per G

ames

Barb

er &

Bea

uty

Han

d To

ols

Bow

ling

Pins

Chai

n Sa

wCo

stum

es/T

uxed

o/Bo

wlin

g Sh

oes

Rent

als

Dry

Ice

Boxe

sPa

gers

Plas

tic P

alle

ts &

Tote

sVi

deo

& D

VD

Cam

eras

&

Reco

rder

s, Ph

oto

Vide

o G

ame

Uni

ts

Oak

Win

e Ba

rrel

sCA

D/C

AM

Equ

ipm

ent

Dig

ital C

able

Box

Con

vert

ers

Dig

ital C

amer

asD

igita

l Cop

iers

Dig

ital K

iosk

sM

icro

-com

pute

rsPa

lm P

ilots

—PD

As

Pers

onal

Com

pute

rs a

nd

Perip

hera

lsRo

botic

sW

ord

Proc

esso

rs

ATM

Por

tabl

e M

achi

nes

Am

usem

ent J

uke

Boxe

sAu

to D

iagn

ostic

s—El

ectr

icBl

ood

Pres

sure

Gau

geCa

sh a

nd C

oin

Dis

pens

ing

Mac

hine

Cash

Reg

iste

rCe

llula

r Pho

neCh

ristm

as D

ecor

atio

ns—

Exte

rior

Coin

Mas

ter M

achi

nes

Coin

star

Mac

hine

sCu

rren

cy a

nd C

oin

Coun

ters

(Ban

ks

and

Cred

it U

nion

s)D

iagn

ostic

Sca

nner

sD

igiti

zers

Elec

tron

ic C

ash

Regi

ster

sEl

ectr

onic

Test

Equ

ipm

ent

Engi

ne A

naly

zer

FAX

Mac

hine

Fing

erpr

int S

cann

erFl

ower

Dis

play

Sta

nds

GPS

Sys

tem

Han

d-he

ld S

cann

ers

Hig

h-Te

ch M

edic

al D

iagn

ostic

Lab

Equi

pmen

tM

edic

al-D

enta

l-Vet

erin

ary

Han

d To

ols

Mob

ile P

hone

/Rad

ioPh

one

Equi

pmen

tPh

one

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emPo

int o

f Sal

e Sy

stem

sRa

dio

& T

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pair

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pmen

tSc

anne

rTa

nnin

g Eq

uipm

ent (

excl

. Spr

ay

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ing

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hs)

Test

ing

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pmen

tTi

min

g Li

ght

Ultr

ason

ic M

edic

al E

quip

men

t

A/V

Equ

ipm

ent

Ana

log

Copi

ers

Calc

ulat

ors

Dig

ital P

rintin

g Pr

ess

Ane

sthe

sia

Mac

hine

Chris

tmas

Dec

orat

ions

—In

terio

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ata

Proc

essi

ngH

eart

Mon

itor

Hig

h Te

ch M

edic

al -V

et

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tron

ic E

quip

men

tLo

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y Vi

deo

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inal

sM

ainf

ram

es a

nd

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icro

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e

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iova

scul

ar/

Com

pute

rized

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nditi

onin

g Fi

tnes

s Eq

uipm

ent

Gro

cery

Equ

ipm

ent

Pay

Phon

ePo

ol T

able

sSh

oppi

ng c

arts

(all)

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e cl

ocks

EXA

MPL

E:A

mus

emen

t Juk

e Bo

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Purc

hase

d in

200

9Co

st N

ew $

10,0

00Va

luat

ion

Fact

or .7

5 (5

yea

r tab

le)

Cost

× V

alua

tion

Fact

or =

Dep

reci

ated

Val

ue

10,0

00 ×

.75

= 7,

500

NO

TE: A

s lo

ng a

s an

item

rem

ains

ava

ilabl

e fo

r us

e, re

gard

less

of a

ge, t

he v

alua

tion

fact

or w

ill n

ot

be le

ss th

an th

e lo

wes

t fac

tor s

how

n.V

IDEO

: Se

e Ta

ble

4

Revised 12/08

150-303-441 (Rev. 12-09) 9

Year

Ac

quire

d10

Yea

rs12

Yea

rs

2009

.83

.85

2008

.76

.80

2007

.66

.74

2006

.59

.68

2005

.52

.61

2004

.45

.56

2003

.39

.51

2002

.37

.50

2001

.33

.44

2000

.30

.39

1999

.34

1998

.30

1997

1996

1995

& o

lder

Tabl

e 2

(con

tinu

ed)

Pers

onal

Pro

pert

y Va

luat

ion

Fact

ors

Acou

stic

Gun

Actu

ated

Pow

der F

aste

ner

Addi

ng M

achi

neAi

r Com

pres

sors

- Sm

all (

Port

.)A

ir Co

nditi

oner

Air

Impa

ct To

ols:

A

ir Bo

ards

, Air

Dril

ls,

Mec

hani

cal,

Nai

lers

, Pa

vem

ent B

reak

er, R

ache

ts,

Stap

lers

, Wre

nch

Am

usem

ent R

ides

- Po

rtab

leA

pt. M

otel

& H

otel

Fu

rnis

hing

sA

rch

Spre

ader

Arr

ow B

oard

- So

lar P

ower

edAT

Vs/Q

uads

Auge

rBa

ckfil

l Tam

per -

Air

Bake

ry E

quip

.Ba

rber

& B

eaut

y Eq

uip.

BBQ

Gril

l/Bro

iler P

ropa

neBl

ower

- Ba

ck P

ack

Brea

ker -

Gas

olin

eBr

oile

rBu

s Ca

rtBu

tche

r Sho

p Eq

uip.

Cam

eras

Can

Ope

ner C

ount

erCa

n/Bo

ttle

Cru

sher

Carp

entr

y H

and

Tool

sCa

rpet

Blo

wer

Dry

erCa

rpet

Cle

aner

Cent

rifug

eCh

ecks

tand

sCh

ild C

are

Furn

iture

Chip

pers

- Sm

all

Chis

el -

Air

Circ

ular

Saw

Clay

Dig

ger -

Air

Cloc

kCl

othi

ng S

tore

Fur

nish

ings

Coffe

e M

aker

Coin

-op

Laun

dry

Equi

p.Co

me-

A-L

ong

Conc

rete

Bla

des

Conc

rete

Buc

ket

Conc

rete

Fin

ishe

rCo

ncre

te M

ixer

Cond

ensi

ng U

nits

Cons

truc

tion

Hea

ter

Cook

ing

Ute

nsils

Core

Dril

l Mac

hine

Core

Vac

uum

Pum

pCo

tton

Can

dy M

achi

neCu

bicl

es, S

yste

m F

urni

ture

Cut-

off S

awD

ata

Proc

. Fur

n.D

ebris

Dum

per -

1 Y

ard

Deh

umid

ifier

sD

emo

Ham

mer

sD

iam

ond

Core

Bit

Dic

tatio

n Eq

uip.

Dis

play

Cas

esD

ispl

ay R

acks

Dra

pes

Dry

erD

ryw

all L

iftD

VD K

iosk

sEl

ectr

ic D

rill

Elec

tric

Eel

Elec

tron

ic T

rans

it Le

vel

Exca

vato

r - M

ini

Fan

- Flo

or o

r Por

tabl

eFi

nish

San

der -

Orb

ital

Fitn

ess

Equi

p.Fl

oor P

olis

her

Floo

r Spa

de -

Air

Free

zer

Frye

rG

arba

ge C

ompa

ctor

Gea

r Pul

ler

Gol

f Cou

rse

Equi

p.G

ondo

las

Grin

der

Gro

cery

Sto

re S

helv

ing

Han

d D

rills

Han

d Sa

ws

Han

d To

ols

Hea

t Gun

Hol

e H

ogIc

e Cr

eam

Mac

hine

Ice

Mac

hine

Ice

Mak

erIn

terc

om S

yste

mJi

g Sa

wLa

wn

Mai

nten

ance

Equ

ipm

ent

Aer

ator

s, Bl

ower

s, H

edge

Tr

imm

er, L

awn

Edge

r,

Law

n M

ower

s, Th

atch

er,

Tille

rs, W

eed

Eate

rsLe

vel B

uild

ers

Mag

net -

Sta

ndar

d H

and

Mea

surin

g W

heel

Mea

t Pro

cess

ing

Equi

p.M

edic

al L

ab E

quip

.M

edic

al R

ehab

. Equ

ip.

Med

ical

Sur

gica

l Equ

ip.

Met

al D

etec

tor

Mitr

e Sa

wM

orta

r Mix

erM

ovie

Pro

duct

ion

Equi

p.M

usic

al R

enta

l Equ

ip.

Offi

ce E

quip

. O

iler w

ith P

anO

ptic

al E

quip

.O

vers

eede

r - L

awn

Ozo

ne M

achi

nePa

int S

pray

er -

Airl

ess

Pape

r Bai

ler

Phot

ogra

phic

Equ

ip.

Pipe

Cut

ter

Pipe

Thr

eade

r Pow

ered

Polis

her -

Car

Polis

her/

Sand

erPo

pcor

n M

achi

nePo

rtab

and

Saw

Port

a Po

ttie

sPo

rtab

le E

ngin

e St

and

Port

able

Lig

hts

- Sm

all

Post

/Fen

ce D

river

- A

irPo

wer

Dis

trib

utio

n Pa

nel

Pow

er P

lane

r - H

and

Hel

dPo

wer

Sna

kePr

essu

re W

ashe

rPr

intin

g Pr

esse

sPr

uner

- Po

wer

- G

asPu

mps

Race

Car

sRa

dio

Radi

o/TV

Bro

adca

st E

quip

men

tRe

cycl

e Bi

nsRe

frig

erat

orRe

ntal

Fur

nitu

reRe

stau

rant

Equ

ipm

ent

Reta

il St

ore

Fixt

ures

Rock

Dril

l - A

irRo

ller -

Dbl

Dru

m R

ide

onRo

tary

Ham

mer

Rout

erSa

nder

Bel

tSa

telli

te D

ishe

sSa

wza

llSc

alle

r Nee

dle

- Air

Smal

lSc

rew

Gun

- Au

to F

eed

Scre

wdr

iver

- El

ectr

icSe

lf Le

velin

g La

ser

Ship

ping

Con

tain

er

Smal

l Gar

bage

Dum

pste

rs

Resi

dent

ial P

last

ic R

oll

Cont

aine

rs

Smal

l Han

d To

ols

Sod

Cutt

erSp

ace

Hea

ters

Spra

y Ta

nnin

g Bo

oths

Ster

eo (i

nclu

des

CD P

laye

rs)

Stor

age

Cabi

nets

Tele

visi

on-in

clud

es L

CD &

Pl

asm

aTi

le S

awTi

le S

trip

per -

Ele

ctric

Tine

Till

er -

Fron

tTo

rch

Set C

art

Tran

smis

sion

Jack

- Sm

all

Tras

h Co

ntai

ners

Tren

cher

Tren

cher

- Ri

ding

Tren

cher

- W

alk

Behi

ndTr

olle

rTV

/Rad

io B

road

cast

Type

writ

erVe

ndin

g Ca

rts

Vent

Fan

sVe

terin

ary

Lab

Equi

pmen

tVe

terin

ary

Surg

ical

Equ

ipm

ent

Vib

Plat

e M

D N

arro

wW

allp

aper

Ste

amer

Was

her &

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erW

ater

Ram

Wet

/Dry

Vac

uum

Book

Bin

ders

Bow

ling

Alle

y Eq

uipm

ent &

Fur

nish

ings

Dril

l Pip

e (w

ell d

rillin

g)En

velo

pe S

tuffe

rsRe

frig

erat

ed C

ases

&

Fro

zen

Food

Cas

esSt

itche

rsTa

ttoo

Mac

hine

(gun

)W

alk-

in C

oole

rW

alk-

in F

reez

ers

Revised 10/06

150-303-441 (Rev. 12-09) 10

Year

Ac

quire

d14

Yea

rs15

A Y

ears

15 B

Yea

rs15

C Y

ears

2009

.70

.65

.83

.88

2008

.67

.63

.73

.83

2007

.63

.58

.66

.79

2006

.59

.52

.59

.74

2005

.54

.46

.52

.71

2004

.47

.42

.45

.66

2003

.42

.38

.39

.63

2002

.38

.34

.37

.60

2001

.34

.31

.35

.57

2000

.31

.28

.30

.54

1999

.28

.25

.30

.51

1998

.25

.23

.25

.46

1997

.20

.21

.20

.41

1996

.18

.20

.20

.37

1995

& o

lder

.18

.15

.30

Ala

rm S

yste

ms

Am

usem

ent R

ides

- st

atio

nary

Arc

Wel

der

Auto

Rep

air E

quip

.Ba

ckba

rsBa

tter

y Ch

arge

rsBa

tter

y Te

ster

sBe

arin

g Pa

cker

Benc

h G

rinde

rBo

ats-

Fibe

rgla

ss (U

nlic

.)Br

ake

Blee

der

Bulk

Pla

nt E

quip

.Ca

bine

t Sho

p Eq

uip.

Car W

ash

Equi

p.Ca

rgo

Cont

aine

r (C

onve

rted

)Ch

ain

Hoi

stCh

ippe

rs -

Larg

eCo

mpr

esso

r —St

atio

nary

Conc

essi

on E

quip

.Co

ncre

te V

ibra

tor

Dec

orD

istr

ibut

or M

achi

neD

rill P

ress

Dry

Cle

anin

g Eq

uip.

Dum

pste

rs —

Met

alEl

ectr

ic W

elde

r

Exam

. Rm

. Cab

inet

sEx

am. T

able

Filin

g Ca

bine

tFi

re E

xtin

guis

her

Fire

Pro

tect

ion

Equi

p.Fl

oor J

ack

Free

Wei

ghts

Gas

Cyl

inde

rsG

as W

elde

rG

ear O

il D

ispe

nser

Gen

erat

or“H

” Fra

me

Hyd

. Pre

ssH

and

Truc

ksH

ardw

ood

Edge

rH

ardw

ood

Sand

erH

eadl

ight

Aim

erH

ydra

ulic

Jack

Inst

rum

ent T

able

Jack

- W

all

Lath

esLo

g Sp

litte

rLu

be E

quip

.M

achi

ne S

hop

Equi

p.M

ajor

Med

ical

Equ

ip.

Man

hold

Shi

eld

Med

ical

Dia

gnos

ticM

edic

al O

ffice

Mik

es &

Gau

ges

Min

ing

Equi

p.

Mob

ile F

loor

Cra

neM

ovie

The

atre

Equ

ip.

Non

-Ren

tal P

iano

sO

ffice

Fur

nitu

re

(exc

lude

s Cu

bicl

es,

Syst

em F

urni

ture

)O

ffice

Tra

iler

Oil

Dra

in R

ecei

ver

Opt

ical

Equ

ip.

Pain

ting

Equi

pmen

tPa

llet J

acks

Palle

t Tru

ckPa

rts W

ashe

r Tan

kPO

DS

Port

able

Lig

hts

- Lrg

Port

a-po

wer

Tool

sPo

wer

Sw

eepe

rRa

mC1

1Re

cycl

e D

umps

ters

Roll-

off D

umps

ters

Rous

t A B

out

Safe

sSc

affol

dSc

ales

Serv

ice

Gar

age

Tool

sSh

ake

Mill

Por

tabl

eSh

eet M

etal

Fab

.Sh

elvi

ngSh

ingl

e M

ill P

orta

ble

Sign

sSo

und

Equi

p.Sp

ark

Plug

Cle

aner

Stea

m C

lean

erSt

erili

zer

Stum

p G

rinde

rSu

ctio

n Pu

mp

Surg

ical

Lig

htSu

rgic

al T

able

Tire

Equ

ipm

ent

Tool

box

Tool

Che

st &

Car

tsTo

ol S

tora

ge B

inTr

ansm

issi

on Ja

ck -

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ch B

oxU

nlic

ense

d Ve

hicl

esU

til. T

raile

r (un

lic.)

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um -

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stria

lVa

cuum

Pum

pVe

terin

ary

Offi

ceW

areh

ouse

Equ

ip.

Wel

der -

Wire

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dW

heel

Bal

ance

rW

inch

Win

e Ch

iller

sW

oodw

orki

ng E

quip

.W

orkb

ench

X-Ra

y Eq

uipm

ent

Tabl

e 2

(con

tinu

ed)

Pers

onal

Pro

pert

y Va

luat

ion

Fact

ors

Del

imbe

rD

ozer

Low

Gro

und

Pres

sD

ozer

Sta

ndar

d Tr

ack

Felle

r Bun

cher

Forw

ard

Log

Load

erLo

g St

acke

rLo

ggin

g Eq

uipm

ent

Push

arou

nds

Rod

Runn

erRo

ller -

Sin

gle

Dru

mSk

id S

teer

Loa

der

Skid

der

Skid

der S

teer

Aug

erSk

idde

r Ste

er P

lane

r A

ttac

hmen

tSl

ash

Bust

erTr

ee H

arve

ster

Yard

er (n

ot e

xem

pt)

Vend

ing

Mac

hine

s.A

ir Co

mpr

esso

r - L

arge

(S

tatio

nary

)Ba

ckho

eBu

ggy

16 C

u Ft

Pow

erBu

sh H

og T

ract

orCo

mm

erci

al M

ower

Com

pact

ion

Equi

p.Cr

awle

r Loa

der

Craw

ler T

ract

orD

ozer

sEx

cava

tors

Farm

Tra

ctor

s (n

onfa

rmin

g)Fo

rk L

iftFo

rklif

t Wor

k Ba

sket

Hyd

raul

ic E

xcav

ator

Land

scap

e Tr

acto

rLi

ght T

ower

- To

wab

le

Mac

hine

Ska

teM

an L

iftM

ini E

xcav

ator

Mob

ile E

quip

men

tM

otor

Gra

der

Reba

r She

arRi

ding

Law

n M

ower

Rive

t Bus

ter

Scis

sor L

ifts

Scra

per

Swee

per &

Boo

mTi

ller T

ract

orTr

acto

r Loa

der

Traffi

c Co

ntro

l - A

rrow

Bo

ard

Whe

el L

oade

rW

heel

Tra

ctor

Revised 10/06

150-303-441 (Rev. 12-09) 11

Mob

ile p

roce

ss e

quip

men

t in

gene

ral t

erm

s w

ould

in

clud

e an

y m

ovab

le m

achi

nery

that

is u

sed

in th

e in

dust

rial o

r lar

ge-s

cale

com

mer

cial

pro

cess

ing

or

man

ufac

turin

g of

a p

rodu

ct.

Year

Ac

quire

dPS

: Mob

ile P

roce

ss S

uppo

rt

18 Y

ears

PE: M

obile

Pro

cess

. Equ

ip.

22 Y

ears

PV: F

rees

tand

. Pro

cess

Ves

sels

27

Yea

rs

2009

.95

.96

.97

2008

.93

.95

.96

2007

.91

.94

.95

2006

.88

.93

.94

2005

.83

.90

.93

2004

.77

.87

.92

2003

.72

.84

.91

2002

.66

.80

.89

2001

.59

.76

.86

2000

.53

.72

.84

1999

.47

.67

.81

1998

.41

.63

.79

1997

.35

.58

.76

1996

.31

.53

.73

1995

.28

.49

.70

1994

.27

.44

.66

1993

.26

.40

.63

1992

.25

.36

.58

1991

.33

.52

1990

.32

.47

1989

.31

.44

1988

.30

.42

1987

.41

1986

.40

1985

.39

1984

.38

1983

.37

Tabl

e 2

(con

tinu

ed)

Box

Prin

ters

Conv

eyor

sD

ewat

erin

g U

nits

Dum

pers

Filte

ring

Equi

pmen

tH

eat T

reat

Equ

ipm

ent

Hoi

sts

Hop

pers

Indu

stria

l Was

hers

(C.O

.P,

barr

el, v

at b

in, t

ank,

be

lt, e

tc.)

Labe

lers

(non

-dig

ital)

Pack

agin

g Eq

uipm

ent

Sift

ers/

Scre

ener

sSi

ze G

rade

rsSt

ainl

ess

Stee

l Pum

ps

Mob

ile p

roce

ss s

uppo

rt e

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150-303-441 (Rev. 12-09) 13

Table 4

DVDs, Videotapes, and Cases

Effective January 1, 2010

2010 Personal Property Table

Year of Purchase DVDs* Blu-Ray DVDs* VHS tapes* Cases*

2009 17.00 30.00 13.00 1.00

2008 10.00 20.00 5.00 0.75

2007 5.00 15.00 2.00 0.50

* Rates in $ amounts

150-303-441 (Rev. 12-09) 14

Table 5

Molds, Patterns, Jigs, Dies, Fixtures, Forms, Tooling

Depreciation Schedules

Effective January 1, 2010

2010 Personal Property Table

MOLDS LONG LIFE

MOLDSSHORT LIFE

Depreciation Code ML MS

Age/Life of Asset 10 Years 3 Years

Year of Mfg.

2009 0.77 0.65

2008 0.60 0.25

2007 0.46 0.15

2006 0.36 0.00

2005 0.28 0.00

2004 0.22 0.00

2003 0.17 0.00

2002 0.13 0.00

2001 0.10 0.00

2000 0.00 0.00

1999 0.00 0.00

1998 0.00 0.00

Molds, long life, includes Molds, Patterns, Jigs, Dies, Fixtures, Forms, and Tooling that are physically de-signed for a long service life and the parts produced have long product lives. Examples include: molds for plant pots used by nurseries and patterns used to cast replaceable wearing parts on mining equipment.

Molds, short life, includes Molds, Patterns, Jigs, Dies, Fixtures, Forms, and Tooling that have short product lives. Examples include: an injection mold for plastic parts of a high-tech device or a mold used in heavy production that wears out relatively quickly.

Revised 10/06

150-303-441 (Rev. 12-09) 15

II. Valuation Guidelines for Typical Businesses

and Equipment

150-303-441 (Rev. 12-09) 16

150-303-441 (Rev. 12-09) 17

AMUSEMENTItem Typical Cost New Age/Life Table

Games:

Basketball Games $4,995 3Billiard Tables (complete*) 7 foot 2,495 8 8 foot 2,695 8 9 foot 2,895 8 Extra set of Cue Balls (replacement cost) 85 8 Extra Cue Stick (replacement cost) 19 8 Extra set of all accessories (replacement cost) 325 8

Countertop Touch Machine 3,695 3 A

Deluxe “Sit-Down” Video $14,995/17,995 3 A

Electric Crane Machines 32” wide 3,295 3 A 60” wide 7,495 3 A

Flipper & Arcade: Bowlers & Shuffles 4,295 3 A Flipper Games 3,995 3 A Kiddie Rides 3,295 3 A

Music: CD Players (loaded) 6,995 5 B CD Players (unloaded) 5,495 5 B Digital Downloading Jukebox 7,995 5 B

Pool Tables (complete*) 7 foot 2,495 8 8 foot 2,695 8

Pool Table Light 200 10Redemption Machines $3,995–14,995 3 A

Video and TV 3,995 10

* Complete includes freight and set-up, set of balls, rack, 4-cue sticks, wall mount cue stick rack, crutch cue, and table dust cover.

150-303-441 (Rev. 12-09) 18

APARTMENT, HOTEL AND MOTELApartment

Typical Cost New Age/Life Table

Item Fair Average Good

Armoire $300 $320 $530 10

Beds Queen—set (includes mattress, box spring, and frame) 265 320 470 10 Double—set (same) 240 305 420 10Bookcase 125 200 285 10

Chest 355 315 300 10Cocktail Table 110 170 265 10Credenza 220 315 385 10

Dinette Set—Table and 4 Chairs 280 565 715 10Drapes—Per Window 130 190 10Dresser 250 340 420 10

Floor Lamp 40 55 70 10

Game Table (30 inch) 105 135 180 10

Headboard—Queen/Double 55 105 145 10

Love Seat 410 500 700 10

Mirror 55 65 95 10

Nightstand 110 155 200 10

Occasional Table 145 235 300 10

Pictures (each) 37 55 70 10Pillows 11 16 26 50%Pit Groups—Per Piece 445 645 10

Recliner 335 505 10Refrigerator 730 825 10

Sectional Units 875 1,500 10Side Chairs 75 105 145 10Sleeper Sofa—Queen 735 1,030 10Sofa 590 800 10

Table Lamp 40 60 80 10TV 250 360 440 10

Upholstered Chair 105 180 360 10

Washer & Dryer (Coin-op), per pair 2,750 3,670 10

150-303-441 (Rev. 12-09) 19

APARTMENT, HOTEL AND MOTEL (CONT.)Hotel and Motel



Armoire $320 $475 $680 10

Beds (Includes Mattress, Box Spring, & Frame) King 470 555 660 10 Queen 320 385 450 10 Double 285 320 400 10 Twin 235 275 350 10

Clock Radio with CD 65 80 120 10Coffee Maker—4 cup 37 50 60 10Credenza—4-drawer 285 400 590 10Credenza—2-drawer 265 320 560 10Crib 165 200 220 10Desk 160 200 350 15 CDesk Chair 135 150 200 15 CDrapes (60 × 40) 100 140 175 10Dresser—4-drawer 335 370 420 10Dresser—6-drawer 400 600 800 10DVD Player 70 170 235 3 BFloor Lamp 50 75 100 10Game Table 135 170 225 10Hair Dryer 37 45 70 3 BHeadboards—Queen/Double 105 210 325 10 King 130 235 340 10Ice Machine 5,995 – 7,050 10Iron 27 45 65 10Ironing Board 21 27 32 10Iron/Ironing Board Combo 120 125 135 10Lounge Chair 110 225 275 10Low Chest—3-drawer 275 315 400 10Luggage Cart 305 420 660 10Luggage Rack—Metal Folding 32 42 65 10

Maid’sCart(Housekeeping) 470 635 970 10Mirrors 55 85 135 10

Nightstands Wall Mounted 115 160 175 10 Free Standing 130 230 395 10

Pictures 27 37 85 10

Radio 11 21 27 10Roll-A-Way Beds 230 300 410 10Round or Game Table 125 130 235 10

Sleeper Sofa—Queen Size 645 950 1,160 10Slider 230 380 485 10Spreads—Queen 55 95 115 10

Table Lamp 37 65 110 10Towels & Bedding (per single unit includes pillows) 325 405 445 50%TV Stand 100 105 110 10TV 19-inch Color, w/remote control 345 380 10TV 25-inch Color, w/remote control 455 490 515 10

150-303-441 (Rev. 12-09) 20




TV 27-inch Color, w/remote control 450 500 550 10

TV/32-inch LCD Flatscreen w/remote control 480 600 800 10

Video Player 55 105 135 3 B

Wall Hanging Lamp—Single Arm 32 47 65 10 Double Arm 65 95 110 10Washer & Dryer (Coinop) per pair 1,970 2,750 3,670 10

V.I.P. rooms, add $2,540 if unit is furnished with round or heartshaped bed. 10

150-303-441 (Rev. 12-09) 21


Hotel and Motel Typical Unit Costs include these items:

Single Rooms

Fair Quality Average Quality Good Quality

Double Bed Queen Bed Queen BedFrame Frame FrameHeadboard Headboard HeadboardTable Lamps (3) Table Lamps (3) Table Lamps (3)Dresser/Desk Dresser/Desk Low ChestDesk Chair Desk Chair Dresser/DeskLounge Chairs (2) Game Table Desk ChairMirror Lounge Chairs (2) Game TablePictures (3) Mirror Lounge Chairs (2)Luggage Rack—Metal Pictures (2) MirrorSpread Luggage Rack—Metal Pictures (3)TV 19-inch Spread Luggage Rack—WoodTowels & Bedding TV 27-inch SpreadDrapes Towels & Bedding TV 32-inch w/remoteGame Table Drapes Towels & Bedding Drapes

Floor Lamp Clock Radio Iron Ironing Board Coffee Maker Hair Dryer

Double Rooms

Fair Quality Average Quality Good QualityDouble Beds (2) Queen Beds (2) Queen Beds (2)Frames (2) Frames (2) Frames (2)Headboards (2) Headboards (2) Headboards (2)Table Lamps (2) Table Lamps (2) Table Lamps (2)Dresser/Desk Dresser/Desk Low ChestDesk Chair Desk Chair Dresser/DeskTub Chairs (2) Game Table Desk ChairMirror Tub Chair (2) Game TablePictures (2) Mirror Lounge Chairs (2)Luggage Rack—Metal Pictures (2) MirrorSpreads (2) Luggage Rack—Metal Pictures (3)TV 19-inch Spreads (2) Luggage Rack—WoodTowels & Bedding (2) TV 27-inch Spreads (2)Drapes Towels & Bedding (2) TV 32-inch w/remote Drapes Towels & Bedding (2) Nightstand (1) Drapes Floor Lamp

Clock Radio Iron Ironing Board Coffee Maker Hair Dryer

150-303-441 (Rev. 12-09) 22

BAKERY Typical Installation Age/LifeItem Cost New Cost Table

Bagel Display (Self-service, Refrigerated) $5,500 $400 10Baker Label Printer 1,500 10Bench, Ingredient 600 10Bread Rack, Midget 1,500 10Bread Slicer and Bagger 4,520 10Bun Divider, Rounder 6,990 10Bun Slicer 800 10

Cart, Cake Box 920 10Case, Bakery Refrigerated 144" W × 54" H 11,500 12 96" W × 54" H 8,400 12 Nonrefrigerated 57" W × 85" H w/doors 5,000 10 75" W × 85" H w/doors 5,500 10 57" × 30" × 85" (Self-service) 4,600 10 75" × 30" × 85" (Self-service) 5,600 10Cookie Display 980 10Cookie Machine 2,145 10

Dishwasher 9,100–10,700 10Donut Cutter 700 10 Depositor 980–1,820 10 Fryer - Electric 2,940–3,960 10 Fryer - Gas 3,450–4,450 10 Glazer 2,500 10 Hood, Donut Fryer 4½ feet × 8½ feet 6,000 10 Icing Finisher 1,000–3,360 10 Machine 1,000 10 Proofer 7,000 10Dough Divian 7,000 10Dough Hook 40-Quart 350 10Dough Sheeter 4,750 10

Freezer, Bakery—8 × 10 8,000 10

Glazer 525 10

Heavy Duty Wire Whip 363 10

Kook-E-King 4,500 10

Mixers, Bakery 20-Quart 2,720 10 60-Quart 6,000 10 80-Quart 15,525 10 150-Quart 15,900 10Molding Machine, French Bread 5,400 10

Oven, Bakery 16,000 3,300 10Oven, Pan 6,250–19,100 10

Pastry Filling Injector 1,410 10Pot Rack 312 10

150-303-441 (Rev. 12-09) 23

BAKERY (CONT.) Typical Installation Age/LifeItem Cost New Cost Table

Projector, Designer $ 460 10Proofer 5,500 10

Retarder (walk-in) 6,500 10

Sink, Bakery 1,300 $100 10Spice Rack, 8 feet 705 10Stove: Pastry 654 10 Candy 897 10

Table Bakery Decorate 1,000 10 Bakery Display 290 10 Bakery Euro 3,212 10 Bakery Icing 1,200 10 Bakery Mapletex 1,410 10 Bakery Scaling 756 10 Bakery Work 3' × 10' Stainless Steel 665 10 Bakery Work 4' × 8' Mapletex 1,125 10

Wire Shelving and Accessories (unassembled breakdown) Dunnage Racks (base for wire rack assembly) Stationary Rack (1-inch tubing, 1,500-pound capacity) 18" × 36" 110 15 C 24" × 48" 225 15 C Mobile Rack (1-inch tubing, 800-pound capacity, 5-inch casters) 18" × 36" 400 15 C 24" × 48" 450 15 C Post (Chrome) 621/

2" (1 post each corner) 200 15 C Shelf Dividers 18" 25 15 C 24" 30 15 C Shelf Ledges (4" high) (1 ledge each side) 18" 15 15 C 24" 18 15 C 36" 20 15 C 48" 25 15 C 72" 30 15 C Shelves (zinc) Add 30% for coated wires 18" × 48" 60 15 C 18" × 72" 75 15 C 24" × 48" 60 15 C 24" × 72" 80 15 C Tray Slides (chrome) holds 12 trays 18" 70 15 C 24" 80 15 C Wire Whip, Heavy Duty 500 10

150-303-441 (Rev. 12-09) 24

BARBER AND BEAUTY SHOP Barber Shop Typical Cost New Age/Life TableOverall Cost Fair GoodBarber Shop—per chair $1,765 10Styling Shop—per chair 660 10

Per Item CostAll Purpose Chair $560 780 10

Back Bar 745 1,100 15 CBarber Chair 530 2,000 10Blow Dryers 33 240 3 B

Chair/Dryer Combination 350 785 10

Dryer, Free Standing 210 245 10

Electric Clippers 50 90 3 B

Hot Lather Machine 110 385 3 B

Miscellaneous Hand Tools 110 385 3 B

Shampoo Bowl (cast iron) 385 715 10Shampoo Bowl (fiberglass) 275 330 10Shampoo Chair 250 575 10Vacuum Cleaner 275 550 15 CWet Station 770 2,625 10

Beauty ShopOverall CostBeauty Shop—per station $2,755 10

Per Item Cost

Blow Dryers 34 85 3 B

Chair/Dryer Combination 350 785 10Curling Iron 27 45 3 B

Dry Station 385 1,575 10 Dryer, Freestanding 215 290 10

Eight-in-One Function 1,870 3,970 10Electric Clippers 22 90 3 B

Facial Station Facial Bed 385 715 10 Facial Chair w/pump 820 1,235 10 Facial Steamer 500 550 10 Miscellaneous Equipment 11,025 10 Vichy-shower 5,510 9,150 10 5× Magnifier Lamp with Stand 160 330 10Hair Processors 990 1,750 10Hot Towel Sterilizer 180 350 10Hydraulic Styling Chair 295 785 10Hygienic Mat—Half Circle 125 160 10 Rectangle 125 160 10Manicure Stool 105 210 10Manicure Table— Vented 525 735 10 Non-vented 330 525 10Massage Table 280 2,400 10Massage Chair—Portable 170

150-303-441 (Rev. 12-09) 25

BARBER AND BEAUTY SHOP (CONT.)Overall Cost Typical Cost New Age/Life Table

Fair Good

Microderm Abrasion $6,610 $13,890 10Miscellaneous Hand Tools 110 440 3 B

Nail Table, Nonvented 360 495 10Nail Table, Vented 440 735 10

Pedicure Spa Portable—w/o massage 495 1,210 10 w/massage 3,000 10 Perm Topper Stand 34 135 10Pipeless Pedicure Spa w/Motorized Seat 2,000 3,000

Retail Casing—6-foot case 490 1,655 10Rollabout Cart/Stand—Locking 110 200 10 Non-locking 60 155 10

Shampoo Back Bar (shampoo bowl, storage, etc.) 880 1,875 15 CShampoo Bowl (cast iron system) 385 715 10Shampoo Bowl (fiberglass) 275 330 10Shampoo Chair 160 500 10

Tanning Bed–Stand-up style 13,230 27,560 5 B Lay-down style 2,755 7,165 5 B

Waxing Bed 350 10Wet Station (all-inclusive) 1,655 3,615 10 includes: continental wet booth 1,210 2,120 10 mirror 120 205 10 marble bowl 260 510 10 chair 780 10

150-303-441 (Rev. 12-09) 26

BOWLING CENTERItem Typical Cost New Age/Life Table

Ball Cleaner and Polishing Machine Zot—7,485 12 Brunswick—8,968 12Ball, House (7 per lane) each urethane 35 12 polyester 35 12Ball Resurface Machine, Haas 3,595 12Ball Resurface Unit, Surface Factory Machine 9,995 12Ball Spinner 485 12Ball Storage Racks (portable) 5-Ball Unit 150 15 C 12-Ball Unit 300 15 C 18-Ball Unit 495 15 CBasic Bowling Light package, per lane 750–2,000 12Bowling Pins (2 sets per lane, 1 extra set per 10 lanes—1 year life) cost per set* 135 3 BBuffing Machine 1,495Chairs (for spectator tables) 75 12 swivel 200 12Dodo scale (used to balance bowling balls) 1,100 12Drilling Machine (includes 40 bits, measuring device and jigs) 1,535 12 extra bits (each) 25–90 3 B 24 bits 934 3 B 38 bits 1,150 3 B Mill-Drill complete 6,945–10,000 12Gutter Mop 35 12 refill heads (per head) 18 3 BLane Cleaner (5 gallon) 85 NISLane Monitor System 2,950 12Lane Oil (5 gallon) 200 NISLane Oiler (LED readout) 5,795–8,350 12Lane Oiling and Cleaning Combo 7,000–34,000 12League Summary Sheets (per 1,000) 75 NISLino Cloth (box) 95 NISLino Duster (lane dragger) 340 12Lockers (5 per lane) each 10 unit bank 950 12Measuring Ball (for finger layout) 995 12 Model Wall Free Standing Table 205 12

Name Engraver 1,350 12

Open Play Sheets (per 1,000) 45 NIS

Pencils (per gross) 15 NISPin Cleaner (5 gallon) 60 NISPin Cleaning Machine—manual 1,995 12Pin Cleaning Machine—start up kit 2,800 12

Shoes (8 pair per lane) each pair 15–30 3 BSpectator Tables (48-inch round Formica) 115–245 12Table & 4 Stationary Chairs 925 12 Table w/4 Swivel Chairs 1,555 12Tool Kit (for pin setting machine) 650–1,200 12Waste Receptacles 95 12*Most bowling alleys have duplicate sets of pins which are used when others are being repaired.

150-303-441 (Rev. 12-09) 27

CLOTHING STORE Typical Cost New Age/Life Table


Accessory Racks Bag Displayer, Counter Model $60 $99 $120 10 Standing, 4-way, 40 bags 90 115 10 Belt and Tie, Counter Model, 12 arms 55 58 64 10 Revolving, 53" high, 20 arms 91 10 4 way, 60" high, 48 arms 130 155 10 Hat, Counter Model, 12 hats 65 75 10 Standing, 24 hats 65 75 10

Cases/Counters Display Cases Full/Half Vision, 38"–40" high, 6' long 550 700 10 Custom, 38"–40" high, 6' long 1,100 10 Overcounter, 18" high, 24" long 160 170 10 Upright, 72" high, 4–6' long 500 820 1,050 10 Wall Mount, 30" high, 4' long 355 475 10 Register Stand, 38" high, 24" wide 150 250 325 10 Wrap Counter, 32"–36" high, 5' long 278 600 10 Custom 820 10

Garment Hangers, per 100 Dress/box of hundred 24 35 3 B Pant/Skirt/box of hundred 39 46 3 B Wishbone/box of hundred 158 3 BGarment Racks Circular, Half-Round, 42" diameter 175 10 Round, Column-mounted, 42" diameter (including standards) 54 80 10 Revolving, 36" diameter 145 10 Stationary, with glass top, 36" diameter 80 10 42" diameter 90 10 Three-Level Coordinate, 40" diameter 90 175 10 Casters for circular racks 10 10 10 10 Costumers, 2-Way Face-Out, straight arms 40 60 10 ball slant arms 60 80 10 4-Way Face-Out, (4 arms at right angles & facing same direction), straight arms 45 80 10 ball slant arms 45 80 10 Spiral 70 10 Pant, 100 pair, 38" high, 46" diameter 800 1,000 10 200 pair, 42" high, 52" diameter 900 1,000 10 Straight Bar Rack, 63" high, 5' long, single bar 25 70 100 10 double bar 55 105 139 10 Horizontal Pant Rack double-sided 60" (all-inclusive) 500 10Grid Panels (hangers are extra) 2' × 4' 20 10 2' × 6' 25 10 2' × 7' 30 10 2' × 8' 35 10

150-303-441 (Rev. 12-09) 28

CLOTHING STORE (CONT.) Typical Cost New Age Life/Table


Hang face out & misc. hardware 3.00 ea. NIS

Mannequins/Figure Forms Figure Forms, Fiberglass, Action (full forms) $410 $510 10 Blouse/Sweater/Shirt 15 60 $120 10 Torso 47 75 10 Head Forms (rattan, velour, wire) 15 10 Mannequins, Child 307 410 10 Man 410 510 10 Woman 410 510 10Merchandisers Display Table, metal legs, 5' long 89 105 10 Glass Cubes, 10" × 16", 6 per side, cost per cube with base 60 10 12 per side, cost per cube with base 75 10 Glass Shelf Displayer, Island Unit, 4' high, base 36" × 60" without storage 168 10 with storage 450 645 780 10 Modular System, chrome plated tubing 5 shelf unit, 30" × 12" × 66" 183 300 10 10 shelf unit, 60" × 12" × 66" 329 520 10 Gondola Combination Unit, 60" × 48" × 16–22" 132 238 10 Wall Unit, 5' high, base 36" × 48" 120 226 10Mirrors Counter Model 33 84 10 Freestanding, 3 Way, center 20" × 60", wings 18" × 60" 483 509 573 10 Wall-mounted, Single Panel, 18" wide, 68" high 47 147 10 3 Way, center 20" × 60", wings 18" × 60" 420 446 504 10

Perimeter Wall Displays Hang rods mounted on brackets 8' long (hardware only) 63 89 127 10 Outriggers, 8' long (hardware only, wall panels not inc.) 139 255 686 10 Vertical slatted, each 4' × 8' panel 44 114 202 10 Arm fixtures (including hang-on adapters) Straight arms 5 NIS Ball/slant arms 5 NISPicture Frame Card Holders Bulletin, weighted metal base, 30" high, 14" × 22" 47 126 10 22" × 28" 60 126 10 Card (inc. stand), 5 1/2" × 7" 4 15 NIS 11" × l4" 7 18 NIS

150-303-441 (Rev. 12-09) 29

CLOTHING STORE (CONT.) Typical Cost New Age/Life Table


Security Items Mirror, Circular Convex,26" diameter $77 10 36" diameter 121 10 Dome-Shaped, 24" diameter 144 10 36" diameter 202 10Slotwall or Slatwall 4' × 8', wt. 90# per sheet Paint Ready 31 $47 10 Red Oak (wood laminates) $40 65 85 10 White Birch (wood laminates) 40 65 55 10 Gray Melamine 54 75 93 10 Mirror (plastic laminates) 160 225 10 Regular plastic laminates 65 10 (hangers or face cuts are extra) each 10 3 BSteamer, clothing 150 235 10Stockroom Rack (rolling) 100 117 10

Track Lighting, Power Track (including connectors), per ft. 7 10 Lamp Holders 23 47 10 Additional Connectors 12 10Turn System (including ticket dispenser) 215 425 625 10

150-303-441 (Rev. 12-09) 30

COPY MACHINESDepreciation factors to be applied to original cost new. As long as an item remains in use, re-gardless of age, the assessment will not be less than 25 percent of original cost new on Analog copiers and 7 percent of replacement cost new on Digital Copiers. Analog — 5-year Life Digital — 5-year Life 1st year 0.75 1st year 0.58 2nd year 0.50 2nd year 0.32 3rd year 0.35 3rd year 0.19 4th year 0.30 4th year 0.10 5th year 0.25 5th year 0.07

DATA PROCESSING EQUIPMENT AND MAIN FRAMEReporting And Valuation Guidelines

The following procedures are recommended for assessment of Data Processing equipment. Items to be reported and valued under these guidelines include a wide range of processing and tabulating machines, such as central processing units, optic readers, printers, terminals, sorters, and related items.

Original cost new shall be the beginning point for determining values under this guideline.

Economic lives of seven (7) years for systems machines and non-systems machines are con-sideredapplicable.Percentagefactors(PercentGood)willbeappliedtoeachitem’soriginalcost new depending on the date of manufacture as follows: Percent Good 1st assessment year 0.76 2nd assessment year 0.60 3rd assessment year 0.43 4th assessment year 0.32 5th assessment year 0.23 6th assessment year 0.14 7th assessment year (and thereafter) 0.10

As long as an item remains in use, regardless of age, the assessment will not be less than 10 percent of original cost new.

MICRO‑COMPUTERSBecause of the many options available it would be very difficult to list the “Typical Cost New” for all the personal computers being used at the present time.

The factors listed below are to be applied to the original cost new. Assessment Year Percent Good

1st 0.58 2nd 0.32 3rd 0.19 4th 0.10 5th (and thereafter) 0.07

150-303-441 (Rev. 12-09) 31

DENTALPer Item Cost Typical Cost New Age/Life Table

Hygiene/Treatment Room Equipment

Air Abrasive Cavity Prep Unit $ 13,310 10Air Abrasive Economy Model 3,400 10Amalgamator 575 10Assistant’sCart 3,180 10

Cabinetry Doctor’ssinkconsole 3,630 10 Assistant’ssinkconsole 3,630 10 Split entry console 10,805 10 Rear treatment console with delivery system 8,740 10 Rear treatment console without controls 6,130 10CDI Player and Patient Education Disc 3,860 10Chair 7,495 10Compressor 4,090 10Curing Lights 1,110 10

Dark Room Equipment (includes safe light, mixing valve, developing tank, duplicator, etc.) 1,705 10Delivery System (3 hand piece over patient) 3,690 10 With Cuspidor 6,640 10Digital X-Ray System 22,740 15 C

Hand Instruments (fiber optic handpiece kits) 1,590 5 BHand Tools (per treatment room) 1,590 5 B

Intra-oral Camera Cart System 9,610 10Intra-oral Camera System—multi-op network —per room 3,975 10

Laboratory Items (includes model trimmer, plaster bin, lathe, plaster tray, vibrator, etc.) 2,500 10Lights (track mount) 2,950 10Lights (unit mount) 1,870 10

Nitrous Oxide System (built in) 7,380 10Nitrous Oxide System, portable (cart, head, 2 regulators) 4,190 10

Sterilizer 4,315 10Stools (Doctors and Assistant) per pair 1,850 10

Ultrasonic Cleaner (benchtop) 570 10 Ultrasonic Instrument Cleaner (recessed) 1,245 10Ultrasonic Scaler 2,045 10

Vacuum Pump (built in) 3,630 10

X-Ray Illuminator 85 10X-Ray Machine (commonly one of the following) GE 90 machine complete 4,770 15 C additional heads 4,770 15 C 70 KV machine complete 4,540 15 CX-Ray Processor 5,790 15 CX-Ray Room Panoramic machine (full view) extraoral in addition to the GE 90 or 70KV X-Ray machines above 27,250 15 C

150-303-441 (Rev. 12-09) 32

GROCERY STORE Typical Installation Age/LifeItem Cost New Cost Table

Alarm Systems —Full Camera System $42,000–100,000 Inc. 15 C Checkpoint (front doors) 15,000

Box (storage) Dairy with customer doors 18 × 38 × 9 27,000 $5,000 10 Freezer 10 × 11 × 8 6,500 1,500 10 Freezer 15 × 42 × 9 14,500 1,000 10 Floral 8 × 8 × 8 6,500 1,500 10 Produce 20 × 24 × 9 10,000 3,000 10

Cardboard Compactor and Tube 8,800 4,000 10Cart Electric 1,200 8 Shopping 90 8Cabinet, Video (locked storage) 800 15 CCase Cheese (6' × 14') 21,500–28,000 12 Frozen Food/Ice Cream 1 Door (23 cu. ft.) 2,214 12 2 Door (49 cu. ft.) 3,600 12 3 Door (72 cu. ft.) 4,000 12 3 Door (8' sectional) 4,000 12 5 Door (12' sectional) 5,500 12 Refrigerated (beverage, dairy, etc.) 1 Door (23 cu. ft.) 1,172 12 2 Door (49 cu. ft.) 1,785 12 3 Door (72 cu. ft.) 2,355–2,922 12 5 Door (12' sectional) 2,929–4,066 12 Produce (12' sectional) 4,200 12Cash Registers (electronic) 2,100 5 BCheck Out Scanner Units (processor, terminal, scanner) 10 checkstands complete 60,000 5 BCheckstands 2,900 10 (Belt Type) 3,300 10Counter Floral 10' 1,750 15 C Video 8' 1,400 15 C Video 20' 3,000 15 C

Display Bulk Food 9,914 5 B Cosmetic 5,622 420 5 B End, Peg Board 850 5 B End, Business News 3,175 5 B Flower Plant 141/

2' 3,000 5 B

Flower, Step 1,632 5 B Produce, Spot 369 5 BDisposal Unit—Produce 3,500 10Dock Board 1,000 10

Garbage Compactor, 20-yard 15,000 5,000 10Generator 30 kw 9,000 474 15 C

150-303-441 (Rev. 12-09) 33

GROCERY STORE (CONT.) Typical Installation Age/LifeItem Cost New Cost TableHumidifier Produce Mist $6,500 $1,000 10 Mobile Mist 1,728 200 10

Ice Machine (1,000 & cab) 4,300 500 10Ice Merchandiser 1,691 10

Juice Machine 8,000 10

Labeler, Automatic 6,545 10

Magazine & Card Racks (10') 1,500 10Merchandiser Dough (Refrigerated) 3,100 10 Egg (Refrigerated) 3,800 10 Wine 8' (Refrigerated) 5,000 10

Pallet Trucks (electric) 4,100 15 C (manual) 280 15 C (straddle) 8,400 15 CPaper Baler 8,800 10Pineapple Corer 1,120 10Polisher/Scrubber 3,500 10

Safes (5–7 cu. ft.) 2,000 15 CScales Electronic 1,500 15 C Produce 60 15 C Checkstand 957 15 CScanner Units 2,450 5 BSealer, Belt Type 2,716 10Shelving Wall Type (per linear foot) 50 15 C Gondola, Center Aisle, (per linear foot) 80 10 Units (12') 2-tier 650 10 3-tier 1,000 10Sink, Preparation 600 15 C

Telephone/Intercom 32,000 8,000 5 BTelevision Surveillance—Entire store - digital 75,000 Included 15 CTerminals (electronic) 3,380 5 BTime Clocks 795 10Trash Receptacle (concrete) 450 15 C Metal 100 10

Walk-In Cooler Includes exterior and interior finish, insulation, 12 doors, compressor, coils, and installation costs. Apply to square feet of floor area. Temperature Range Floor Area +35° F. –10° F. 50 sq. ft. $36.50 $46.50 12 100 36.50 46.50 12 200 36.50 46.50 12 400 36.50 46.50 12 600 36.50 46.50 12 1,200 36.50 46.50 12 2,000 36.50 46.50 12

150-303-441 (Rev. 12-09) 34

GROCERY STORE (CONT.) Typical Installation Age/LifeItem Cost New Cost TableWet Vacuum $500 10Wine Chiller 3,300 15 C With 2 Timers, add 80 15 C With Solid Surfacing Sheet, add 90 15 C

150-303-441 (Rev. 12-09) 35

MEAT AND DELI SHOPSMeat Shop

Typical Installation Age/LifeItem Cost New Cost Table

Bone Dust Remover $3,000 10

Box, Meat 15" × 40" × 9" (storage) 14,500 $1,000 3 A

Case Fish/Meat (curved front glass) 8' 7,950 12 12' 10,200 12 Meat 8' Open Sectional Base Unit 1,930 12 8' Open Sectional Multi Deck—5-deck 4,000 12 12' Open Sectional Base Unit 2,440 12 12' Open Sectional Multi Deck—5-deck 5,000 4,300 12

Cleaner, Grout Hog (clean tile floors) 835 10

Disposal Unit, Meat and Fish 4,663 10

Fat Tester 700 10

Grinder Chopper 4,000 10 Mixer 6,500 10

Lobster Tank 8,500 10

Packaging Machine (heat seal) 18,600 10Packaging Scale 3,349 15 CPan, Chicken Drain 1,233 10Sausage Stuffer 940 10Saw, Meat 3,300 10Sealer, Belt (meat wrapping system) 2,800 10Sink, Meat—3 compartment 2,100 15 C

Table, Meat Cutting (boning) 700 10Tenderizer 1,000 10

Weigh Wrap System 34,000 1,000 15 C Weighing System Wrapper Station Wrapping System

150-303-441 (Rev. 12-09) 36

MEAT AND DELI SHOPS (CONT.)Deli Shop

Typical Installation Age/LifeItem Cost New Cost Table

BBQ Cooker/Rotisserie $13,900 $163 10Box Deli 9' × 12' × 8' (storage) 5,000 100 3 A

Cabinets (utility/storage) 12' Base 1,000 300 15 C 18' Base 1,500 400 15 CCase, Deli (display) Refrigerated 48" W × 50" H 4,900 12 59" W × 50" H 5,400 12 77" W × 50" H 5,700 12 8' Sectional 3,000 12 12' Sectional 3,500 12 Refrigerated—Maxi 4' W × 54" H 5,720 12 6' W × 54" H 6,700 12 8' W × 54" H 8,100 12 Hot—Maxi 4' W × 54" H 5,100 12 6' W × 54" H 7,000 12 8' W × 54" H 9,500 12Combi-Therm Oven—Single 14,000 10Combi-Therm Oven—Double 23,000 10

Dishwasher (see Restaurant section)

Fat Vat 270 10Food Processor (commercial) 1,565 10Freezer (see Restaurant section)Fryer, Deep Fat (see Restaurant section)Fryer, Pressure 5,200 10

Hood, Service Deli (4' × 13') 10,000 500 10 w/Fire Protection

Island, Deli 8' 7,662 10

Microwave (see Restaurant section)

Oven, Convection (see Restaurant section)Oven, Pizza (see Restaurant for large oven) Countertop (2) 18" Pizza Capacity 653–1,597 10 Countertop (4) 18" Pizza Capacity 913 10

Pizza Station (display) 2,000 10

Refrigerator (see Restaurant section)

Salad Bar, 5' × 16', refrigerated, self-contained, w/sneeze guard 17,500 10Sink (see Restaurant section)Slicing Machine Manual 1,000 10 Automatic 1,300 10 Sneeze Guard 541/708 10Steamer (warmer) 716/2,852 10

150-303-441 (Rev. 12-09) 37

MEAT AND DELI SHOPS (CONT.) Typical Installation Age/LifeItem Cost New Cost Table

Tables Buffet (portable) Hot $1,307 10 Cold 1,159 10 Pizza Preparation (refrigerated—stainless steel) 16 Pans 2,227 10 28 Pans 3,363 10 Salad Top/Work Top (refrigerated—stainless steel) 8 Pans 950 10 12 Pans 1,300 10 18 Pans 1,750 10 Serve Deli 440/979 10

Warmer, Display (see Restaurant section)

150-303-441 (Rev. 12-09) 38

MEDICALOverall Cost Typical Cost New Age/Life Table

Examining Rooms $4,635 15 CLaboratory 8,755 10Minor Surgery Room 19,570 10

Per Item Cost

Blood Analyzer (Serometer) 21,630 7Blood Pressure Gauge Table Model 125 7 Wall Mounted 125 7

Centrifuge 360–1,545 10

Diagnostic Set 1,240 15 CDrug Cabinet 410 15 C

EKG Machine 4,120 7Examining Table 1,240 15 CExamining Room Cabinets 1,545 15 C

Fluroscopic X-Ray Small Clinic 204,290 15 C Large Clinic 473,080 15 C

Goose Neck Lamp 80 10

Instruments 3,090 5 B

Microscope 1,545 15 CMini Mass Spectrometer 22,870 10

Reference Libraries 830 No dep.

Sterilizer 3,915 10Stools 260 10Suction Pump 260 10Surgery Room Cabinets (5') 825 10Surgery Room Lights 3,090 10Surgery Table—Minor/Procedure 7,210 10 Major 15,450 10

Tablet Counter 1,205 10

Ultraviolet Exam Light (Woods) 340 10

Waste Receivers 185 10

X-Ray Machine 53,970 15 C

150-303-441 (Rev. 12-09) 39

MOVIE THEATER EQUIPMENTItem Typical Cost New Age/Life Table

Computer Point of Sale Station $1,250 5 BCrowd Control Pole and Rope 140 10

Omni-Term Ticket and Concession System Small System—1 Ticket Outlet and 3 Concession Terminals 8,250 5 B Large System—Unlimited Ticket Outlets and Concession Terminals 13,500 5 BProjector w/Reel Transport System (includes lenses, makeup table, platter, transport) 23,700 15 CProjectors (older system) 16,800 15 C Note: 2 required per screen

Screens (includes frame and installation) per square foot (15 x 30) 2.50 white 15 C 7.50 silver 15 CSound System Dolby System 20,050 10 THX (add to Dolby) 6,000 10Splicing Machine 430 15 C

Concession EquipmentAmpli Speakers Ticket Booth 550 10

Computer Point of Sale Station 1,750 5 B

D-Cinema System (projector, lens, server) 65,000 15 C

Hot Dog Merchandiser—Countertop Unit 1,470 10 w/Bun Warmer

Ice Machine 5,000 10

Nacho Cheese Warmer 530 10Nacho Chip Case 300 10

Omni Max Projector (sound extra) 110,000 15 C

Popcorn Machine Warmer added 36 inch 2,500 10 6 oz. Kettle (stainless steel) 900 10 12 oz. Kettle (stainless steel) 1,395 10 16 oz. Kettle (economy) 2,095 10 16 oz. Kettle (stainless steel) 2,395 10 20 oz. Kettle (stainless steel) 7,085 10 32 oz. Kettle (stainless steel) 7,310 10 Video Store 895 10

Pretzel Bake and Serve Unit 1,370 10

150-303-441 (Rev. 12-09) 40

OFFICEItem Typical Cost New Age/Life Table

Furniture Average Good

Bookcases Painted Wood Metal Board Average Good Average Good

2-Shelf $34 $140 $190 $100 $165 15 C 3-Shelf 45 165 220 110 210 15 C 4-Shelf 200 255 140 240 15 C 5-Shelf 55 240 290 210 275 15 C 6-Shelf 275 230 15 C

Chair Dolly 50 150 15 C Chair–-Exec. Leather 115 1,435 15 C Posture 220 2,105 15 C Reclining 880 1,210 15 C

Conference Table Wood–-6' 330 1,090 15 C Wood—8' 430 2,030 15 C Round —42-inch diameter 385 800 15 C 48-inch diameter 410 870 15 C 60-inch diameter 580 15 C

Credenza Wood 400 1,545 15 C Steel 340 820 15 C Computer 395 1,545 15 C

Desk—Steel Computer 130 510 15 C Executive 385 840 15 C Economy 165 525 15 C Single Pedestal 240 605 15 C

Desk—Wood Computer 165 815 15 C Exec. 610 3,195 15 C Economy 290 935 15 C L-Workstation 360 2,535 15 C Single Pedestal 290 1,210 15 C Super Economy 90 220 15 C

Display Case 215 1,985 15 C

Drafting Chair 110 385 15 C

Drafting Table (w/o base) 150 275 15 C

Drafting Table Base 385 530 15 C

150-303-441 (Rev. 12-09) 41

OFFICE (CONT.)File Cabinets Letter Legal Fire Proof Age/Life Average Good Average Good Average Good Table

2-Drawer $45 $220 $130 $275 $330 $1,435 15 C 4-Drawer 100 345 180 360 740 2,035 15 C 5-Drawer 250 360 300 385 15 C

File Cabinets, Lateral—Steel—36" wide Fire Proof Average Good Average Good

2-Drawer $295 $495 $1,435 $2,035 15 C 3-Drawer 385 460 $1,985 2,205 15 C 4-Drawer 475 660 2,575 3,870 15 C 5-Drawer 640 770 15 C

File Cabinets–Map 5-Drawer 420 935 15 C 10-Drawer 1,100 15 C

Folding Chairs Steel 12 45 15 C Steel—Padded 24 66 15 C Steel with arm & table 49 82 15 C

Guest Chair Wood 160 530 15 C Steel —Padded 140 550 15 C

Reception Room Sofa 605 1,985 15 C Settee 530 980 15 C Love Seat 550 1,765 15 C Chair 160 1,435 15 C Corner Table 150 360 15 C Coffee Table 110 440 15 C Plant Encasement 300 360 15 C

Secretarial Work Station Wood 1,020 1,780 15 C Steel 1,575 1,770 15 C

Stacking Chairs Steel—Plastic 28 150 15 C Steel—Padded 39 420 15 C

Steno/Task Chair w/Arms 55 1,100 15 C w/o Arms 44 485 15 C

Typewriter Table

Steel 135 15 C Melamine 235 15 C

WorkTable—6’ Wood 150 440 15 C Steel 140 310 15 C Folding 48 360 15 C

150-303-441 (Rev. 12-09) 42

OFFICE (CONT.) Typical Cost New Age/Life Table

Equipment Average Good

Calculator Desk Model Ink Roll and Display Printer $18 $200 5 C Hand Held 4 160 5 C

Digital Camera 140 1,100 5 ADigital Projector 2,425 4,630 5 ADigital Wall Display DLP Projector 6,615 5 A

Easel (Dry Erase and Pad) 120 605 10

Electronic Labeling System 55 550 10

Electronic Whiteboard w/o easel–4x3' 2,480 2,755 10 with easel 2,975 3,305 10

Fax Machines Programmable 3,305 6,615 5 B Thermal Paper 385 825 5 B Plain Paper 130 1,210 5 BFax/Copier/Scanner/Printer Color 110 770 5 B

Laminator 90 550 5 BLCD Projector 880 1,435 5 B

Multi-Function Communication Center 550 1,985 10Multimedia Projector 1,765 10

Overhead Projector 140 385 10

Palm Assistant—Digital 140 660 5 A

Printer —Personal 75 - 6,195 5 A

Safe 140 2,205 15 CScanner—Flatbed 66 550 5 BShredder 55 2,425 10

Typewriters—Electronic (memory and display) 310 770 10Typewriters—Portable Electronic 120 605 10 Word Processor 330 660 10

150-303-441 (Rev. 12-09) 43

OPTICALOverall Cost Typical Cost New Age/Life Table

Examining Rooms $32,360 15 CLaboratory only 3,630 10Laboratory with Edger 12,490 10Laboratory with Automated Edger 29,520 10

Per Item Cost

Automatic Refractor with Keratometer 15,100 10

Chair and Stand Optimetrics 8,230 10

Chair and Stand (includes Sit Lamp, Autoprojector, and Phoropter) 13,630 10Contact Lens Center (CLC) (table, mirror, sink, and modification unit) 1,700 10Corneal Topographer 15,900 10 Handheld 10,220 10

Direct Ophtalmoscope (head only) 195 10 Handle 135 10

Edging System 34,350

Fundus Camera Non-mydriatic 21,710 10 Mydriatic 26,910 10

Hand Instruments 620 10Hand Tools (10 @ $30) 230 5 B

Indirect Ophtalmoscope 2,035 10 Head 1,470 10 Transformer 490 10

Keratometer 1,135–2,270 10

Lensometer Manual 1,480 10 Automated 4,070 10

Perimeter 11,130–24,980 10Projector (includes screen, slides, and mounts) Non-automated 680–1,075 10 Automated 1,535 10 Mirror set 250 10Pupilometer, Digital 330

Radius Gauge or Scope 2,045 10Refractor (manual) 3,975 10Refractor (automatic) 10,220 10Retinscope 270 10

Salt Pan & Frame Warmer 200 10Slit Lamp 4,335–10,815 10Stool (each) 250 10

Tonometer Noncontact 9,085 10 Applanation 900 10 Tono-Pen 2,885 10Transilluminator 85 10Trial Lens Set & Frame 790 10

Ultrasonic Cleaner 215 10

150-303-441 (Rev. 12-09) 44

PHONE EQUIPMENT Age/Life Table

Pay Phone (includes installation) Coin only $100 reconditioned 5 B Coin/credit card 100 reconditioned 5 B Used (electric line) 25 reconditioned 5 B

Enclosures Wall Mount (inside or outside) 35 5 B Full Enclosure (Superman booth) Reconditioned 125 5 B

Illuminated Telephone Sign 25 5 B

TTY Equipment (Telecommunication Device for the Deaf) (add on) Hearing feature 30 keypad 5 B Braille key pad 55 keypad 5 BTTY equipment is required when a bank of five or more phones is present. Can be as much as $900 5 B depending upon technology.

150-303-441 (Rev. 12-09) 45

RADIO AND TV SERVICEItem Typical Cost New Age/Life Table

Audio Sine & Square $285 5 B Wave Generator 300 5 B

Capacity Checker 165 5 BColor Bar/Cross Hatch Generator 215–340 5 BColor TV Monitor—19 inch 225–1,000 10Computer Monitor Video Generator 165–725 5 ACRT Analyzer 1,355 5 BCRT Restorer (average/good) 840–1,250 5 B

DC Power Supply 165–510 5 BDegauss Coil 55 5 BDigital Logic Probe 55 5 BDigital Multi-Meter (DMM) Port./Bench 23–1,000 5 BDual Trace Oscilloscope (35 mhz/100mhz) 625–4,310 5 B

EPROM Programming 145–780 5 B

Field Strength Meter 360–2,095 5 BFrequency Counter 100mhz/550mhz 225–680 5 B

High Voltage Probe (40kv or higher) 115 5 B

Isolation Transformer/dual 80–250 5 B

Misc. Hand Tools 640 5 BMobile Power Supply 115 5 BMTS TV–Stereo Generator 450 5 B

NTSC Generator (Hand held) 340 5 BNTSC Signal Generator 650–1,365 5 B

R.F. Signal Generator 315 5 B

Service Manuals (factory 200/HW Sams yearly) 168 @ 18 each 3,115–31,150 No dep.Soldering Station 115–570 5 B Desoldering Station 340–2,270 5 BSweep Marker Generator 795-1,030 5 B

Telephone Product Analyzer 2,570 5 BTelephone Product Tester 680 5 BTone Test Set w/Inductive Amplifier 36–165 5 BTransistor Tester 41–505 5 BTV Analyst 3,635 5 B

Universal Programmer, PC Cord Interface 675 5 B

VCR Analyzer 510 5 BVideo Monitor Tester 215-450 5 B

Waveform Generator 1,700 5 B

150-303-441 (Rev. 12-09) 46

RESTAURANT EQUIPMENTItem Typical Cost New Age/Life TableBlender —Liquid $95-525 7Blender—Food 495-1,575 10Blending Station 885-2,100 10Bowl Cutter (cuts meats, fruits, veggies, breads) 3,015 10 Broiler, Char—Electric 24” 2,310 10Broiler, Char—Electric 36” 2,730 10 Broiler, Char—Gas 12”, w/Stand add $965 420-630 10 15” 630-945 10 18” 735-1,050 10 24” 840-2,310 10 36” 1,155-3,045 10 48” 1,525-3,675 10Broiler, Salamander 36" 1,785-2,520 10Buffet Table Portable Hot Food—3 section 1,260-1,575 10 Portable Cold Food—Salad Bar 945-1,595 10 Sneeze Shield, add 420-630 10Bun Toaster—Conveyer 735 10Bun Warmer 1 drawer 885 10 2 drawer 1,570 10 3 drawer 2,090 10 Burger Press—5 oz. 4” 367 10 8 oz. 5” 395 10 16 oz. 6” 390 10Bus Cart 140-315 10Can Opener, manual 95-525 10 electric 525-1,260 10Chairs: Folding 13-26 7 Fair Quality 32-100 7 Average Quality 135-235 7 Superior Quality 225-345 10 Economy Stackable 23-37 7 Formal Dining Stackable 135-215 10 Barstool w/Padded Back and Foot rail 100-220 7 Barstool w/Foot Rail—No Back 69-130 7 Lounge Armchair—Padded w/Casters 220-385 10ChairRisers(child’sboosterseat) 23-47 10 High Chair 47-155 10Coffee Brewer 1 warmer 295-410 10 2 warmers 315-685 10 3 warmers 365-735 10 Add 1 decanter for each warmer 13-32 10Coffee Urn, 100 cups 155-315 10Convection Oven Half size 685-2,730 10 Full size with stand Gas— Single 2,835-6,300 10 Double 5,565-11,550 10 Electric— Single 2,940-4,305 10 Double 6,195-8,505 10

150-303-441 (Rev. 12-09) 47

RESTAURANT EQUIPMENT (CONT.)Item Typical Cost New Age/Life Table

Deep Fryer—Single Basket/Single Well (gas with stainless wells), stand-alone $885 10 Double Basket/Single Well (gas with stainless wells), stand-alone 2,430-3,020 10 Double Basket/Single Well, countertop 500-1,310 10 Double Basket/Double Well, countertop 1,470-1,840 10 Triple Basket/Double Well (gas with stainless wells) 3,535-3,675 10Dishwasher—High temp. 6,995-9,940 10 Low temp. 3,675-7,875 10Dishwasher—Under Counter Models High Temp. 3,625-4,985 10 Low Temp. 3,360-4,410 10 Conveyor Model 10,500-15,750 10Drink Dispenser Single 5 gallon, refrigerated 1,050 10 Twin 5 gallon 1,470 10 Triple 5 gallon 1,785 10

Espresso Machine Single Head 4,200 10 Double Head 5,250 10 Grinder 1,260 10

Fat Vat 475 10Food Processor with bowl, continuous feed and 2 plates 490-2,485 10 Each additional plate add 58 10Freezers—2 Door 3,030-4,410 10 3 Door 3,860-5,510 10

Granita Machine 2,190 10Griddle—Gas Counter Model 4 Foot 1,060-2,520 10 6 Foot 2,346-6,300 10Grill w/oven—Gas (34" grill w/29" oven) 2,205-4,725 10 Electric 5,040 10 Guest Pager Kit w/5 pagers (coaster pagers only) 340 10 Guest Pager Starter Kit w/5 pager (coaster pagers and charging rack) 630 10

Heat Lamps with base 2–bulb 190 10 3–bulb 360 10Hot Chocolate Machine Auto 820 10 Manual 735 10Hot Dog Broiler/Bun Warmer 420-995 10Hot Dog Grill 840-2,100 10Hot Plate—Gas (double) 345-735 10 Electric (double coil) 245-445 10

Ice Cream Machine Robotic Arm 6,195 10 Spiral 4,725 10

150-303-441 (Rev. 12-09) 48


Ice Dispenser, Touch Free Cubelet (273 lb) $3,090 10 Flaked (392 lb) 2,760 10 Flaked (453 lb) 3,030 10 Nugget (523 lb) 3,825 10Ice Machine—Flaker w/70# storage bin 1,975 10 Contour Cuber w/400# storage bin 3,100 10Ice Merchandiser (double door) 2,850 (+$400 shipping) 10Ice Tea Brewer 745-840 10Insta-Cut Machine—3 lb 130 10 8 lb 185 10

Meat Grinder 1,410 10Meat Slicer ½ hp—automatic 5,145 10 ½ hp—manual 2,835 10

Microwave Oven (1,000 watt—touch control and variable power) 390-660 10Milk Dispenser (double—5 gallon) 1,995 10Mixer—with S/S bowl, beater and wire whip 12–Quart Bowl 1,940 10 20–Quart Bowl 2,100-5,040 10 30–Quart Bowl 4,200-7,350 10 40–Quart Bowl 4,725-10,500 10 60–Quart Bowl 7,350-12,600 10 80-Quart Bowl 18,900 10

Nacho Cheese Melter/Warmer 340-440 10Nacho Chip Warmer 390 10

Oyster Shucker—Manual 140 10 Electric 310 10Oven–Conveyer Gas 7,140-9,975 10 Electric 3,150-6,300 10Oven-Slow Roast/Hold 72" H × 23" W × 33" D 7,875 10Oriental Wok Stove (display cooking) 18" wide 1,050 10

Panini Grill 815 10Pasta Cooker, stand-alone 5,640 10Pie Case—refrigerated 48" wall mount unit 2,205 12Pizza Dough Mixer—63-Quart bowl w/hook—3 hp 11,550 10Pizza Dough Sheeter—single pass roller—3/4 hp 3,675 10Pizza Ovens–-Countertop 510-2,225 10Pizza Ovens—Gas Single 6,275 10 Double 12,420 10Pizza Ovens—Electric Single 4,100 10 Double 9,240 10 Triple 11,795 10Popcorn Butter Dispenser 440-1,830 10Popcorn Machine 455-2,180 10Portion Blending System 2,595-2,715 10

150-303-441 (Rev. 12-09) 49


Pretzel Display 36 $540 10 48 985 10 72 1,525 10

Range—Gas (34" range—6 open burners & 29" oven) 1,310-3,150 10 Electric (36" range—6 open burners & standard oven) 4,725 10Refrigerated Back Bar Cooler—under counter 2 Keg or 134—6-pack storage 1,765 12 3 Keg or 161—6-pack storage 1,885 12 4 Keg or 209—6-pack storage 2,150 12Refrigerated Chefs Salad Top 1-Door, 27" long 1,310 12 2-Door, 48" long 2,045 12 3-Door, 72" long 2,625 12Refrigerated Direct Draw Draft Beer Dispenser 1 Keg 1,205 12 2 Keg 2,090 12 3 Keg 2,250 12 w/glass or mug storage compartment, add 385 12Refrigerated Glass and Plate Chiller 1,675 12Refrigerated Pizza Preparation Table 2-Door, 67" long 3,675 12 3-Door, 93" long 4,200 12Refrigerator 2-Door 2,355 10 3-Door 3,990 10Revolving Display Case 5,420 10Rice Cooker 30-cup 230 10 55-cup 510 10Roll Warming Drawers (4–5 dozen per drawer) One Drawer (4–5 dozen per drawer) 895 10 Two Drawer (4–5 dozen per drawer) 1,600 10 Three Drawer (4–5 dozen per drawer) 2,135 10

Shake Mixers 1 head 255 10 3 heads 600 10Sinks—Stainless Steel Single Bowl, Single Drainboard (38" × 23" × 36") 515 10 Single Bowl, Double Drainboard (53" × 23" × 36") 620 10 Double Bowl, Single Drainboard (57" × 23" × 36") 725 10 Double Bowl, Double Drainboard (72" × 23" × 36") 890 10Snow Cone Machine 800 10Soft Ice Cream Machine— Double 16,420 10 Single 10,355 10Soup Kettles 10.5 quart—475 watts 195 10 12 quart—650 watts 235 10 12 quart—1250 watts 460 10 Steam Cooker 1,785-5,040 7

150-303-441 (Rev. 12-09) 50


Steam Tables Gas Two Openings $765 10 Three Openings 930 10 Four Openings 1,120 10 Five Openings 1,365 10 Electric Two Openings 760 10 Three Openings 860 10 Four Openings 1,170 10 Five Openings 1,465 10 Portable Two Openings 995 10 Three Openings 1,050 10 Four Openings 1,415 10 Five Openings 1,890 10Straw Dispensers 47-70 10

Tables 30" × 96" 170 10 60" round 260 10Toaster (4 slice) 365-785 10Topping Dispensers 280 10

Vegetable Cutter—add $128 per blade 1,580 10

Waffle Baker Single 625 10 Double 995 10Waffle Baker Belgian—Single 715 10Wine Cooler 905-1,475 15 CWok—Induction with Wok Pans 1,190 10Work Tables—Maple Top 24" × 36" 390 10 24" × 48" 470 10 24" × 60" 545 10 24" × 72" 590 10 Stainless Steel 24" × 36" 350 10 24" × 48" 360 10 24" × 60" 385 10 24" × 72" 425 10Based on seating capacity of 100 patrons 23,595 10 Dishes Glasses Pots and Pans Silverware Utensils and Miscellaneous

150-303-441 (Rev. 12-09) 51

SERVICE GARAGEItem Typical Cost New Age/Life TableAir Compressor (5 hp), 40 gallon $800 10 60 gallon 1,695 10 100 gallon 1,995 10 Wormgear (no tank) 5,000 15 C

Air Impact Tools (1/2" drive) 160 15 C

Anti-Freeze Recycler 3,600 15 C

Battery Chargers 320 15 C

Battery Testers Portable 170 15 C Floor Model 180 15 C

Bearing Packer 150 15C

Bench Grinder (6") 150 15 C

Body Shop Repair Manual (1 manual, paper) 70 No dep. Microfiche Viewer system 744 10

Brake Bleeder 300 15 C

CD Service Manual 3,900 No dep.

Computer - PDF File - DVD 2,000 5 B

Drill Press 700–900 15 C

Dwell-Tach Gauges (hand held) 120 15 C

Electric Drills 1/4" 90 10 3/8" 190 10

Electric Welder 1,330–3,000 15 C

Engine Analyzer (5 gas) 4,000–6,000 5 B

Fire Extinguishers Small each 50 15 C Large each 130 15 C

Floor Jacks (2 ton) 295 15 C One End Lift 1,250 15 C

Gas Welder 320 15 C

Gear Oil Dispenser 435 15 C

“H” Frame Hydraulic Press (12 ton) 513 15 C

Hand Tools Service Mechanic 3,000–20,000 & up 15 C Body Shop Mechanic 1,945–15,000 & up 15 C

150-303-441 (Rev. 12-09) 52

SERVICE GARAGE (CONT.)Item Typical Cost New Age/Life TableHeadlight Aimer (less screen) $255 15 C (with screen) 450 15 C

Hoist (above-ground, portable) 10,000 lb. capacity 3,100–5,000 15 C

Lube Equipment (portable chassis) 945 15 C

Hand Pump 38 15 C

Mikes and Gauges (assorted) 350 15 C

Mobile Floor Crane (1 ton) 900 15 C

Oil Drain Receiver 370 15 C

Parts Washing Tanks Small 660 15 C Large 935 15 C

Porta-Power Tools (10 ton) 295 15 C

Portable Engine Stands 250 15 C

Power Broom 700 15 C

Repair Manual 70 No dep.

Spark Plug Cleaner Cleaner only 45 15 C Cleaner & tester 105 15 C

Steel Shelving 36" × 72" (per linear foot) 15 15 C

Timing Lights 100 5 B

Tire Dismount Equipment (air-powered) 2,500-12,000 15 C

Tool Chests and Carts 520 & up 15 C

Transmission Jack Floor Model 800 15 C Stand 1,150 15 C

Wheel Alignment Equipment, Computerized Model year 1997-00 15,000–22,000 15 C 1995-96 (eight arms) 12,000–15,000 15 C 1989-94 3,500–5,500 15 C 1982-89 500–1,500 15 C

Wheel Balancers Electronic 3,745-12,000 15 C

Work Benches 48" × 29" × 34" (per lin. ft.) 60 15 C

150-303-441 (Rev. 12-09) 53

VENDING MACHINESItem Typical Cost New Age/Life Table

Bill Changer Multiple bills: $1, $5, $20 $1,500 15 B Regular freestanding 1,500 15 B Mini 1,100 15 BBill Changer, add to any machine 300 15 B

Canned Beverage—Bill Changer included Can (8 select) 1,675 15 B Can (10 &12 select) 1,875 15 B Glass front multi-selection (ECC) 3,995 15 B

Cigarette Dispenser 2,495 15 B

Cold Food—Bill Changer included 431 Shoppertron 6,200 15 B 548 Rowe (used only; manufacturer out of business) 6,800 15 B 648 Rowe (used only; manufacturer out of business) 6,730 15 B

Flavored Coffee Machine 1,100 15 B

Glass Front Combination 3,400-3,900 15 BGlass Front Snack Bill Changer included 2,915 15 B Medium, Bill Changer included 2,895 15 B Small, Bill Changer included 2,245 15 B Mini, Bill Changer included 1,765 15 B

Hot Drink Machine Various cup size 4,995 10 One-cup size, Freeze Dry Coffee 3,055 10

Ice Cream Machine Robotic arm 4,990 10 Spiral 4,700 10

Junior Snack—countertop model 900 10

Microwave Ovens Dial 196 10 Push Button 273 10

Office Coffee Brewers Pour-over 200 10 Plumb-in 325 10

Office Coffee Machines—countertop Dual—commercial grade 2,500 10 Single—commercial grade 2,350 10

Water Machines Water Cooler 75-125 10 Stand 75 10

150-303-441 (Rev. 12-09) 54

VETERINARYOverall Cost Typical Cost New Age/Life TableExamining Rooms $835 15 CHolding Area 5,820 10Laboratory 9,010 10Laundry Room 235 10Surgery Rooms 5,950 10

Per Item CostAnesthesia Machine 2,800–5,410 10

Buster ICU 225

Cages (set of 5) Stainless steel 1,890 15 CCage Dryer 235–670 10Centrifuge 1,760 10Dental Polisher (complete) 1,760 10Dental Scaler 810–1,300 10 Complete Unit 1,620 –4,330 10

ECG Monitor (complete) 1,050Electrosurgery Unit 760–2,160 10Examining Table or Counter (wall mount) 1,440 15 C with scale 2,595 15 C with lift and scale 4,760 15 C

Freezer 375 10

Hand Instruments 2,270–5,410 5 BHeart Monitor 2,710–14,060 7

Incubator 265–400 10Induction Tank 43 –160 10Instruments in Examining Room 540 5 BInstrument Table (stainless steel) 1,300 15 C

Lab Scope 990

Microscope 810–3,245 10

Opthalmoscope (head only) 235–645 10Otoscope (complete) 175 10

Prep Table (stainless steel) 715 15 C

Refrigerator 700 10

Scale 645-865 15 CSterilizer (autoclaves) 2,570-5,615 15 CSurgery Lights 1,190-13,520 10Surgery Table Flat Top—Electric Table 1,300–2,625 15 C Hydraulic Flat Top 1,275 15 C (Most common) “V” Top 1,515–3,245 15 C Hydraulic “V” Top 2,380–4,000 15 CTable Top Refrigerator 220 10Vet Diagnostic Set—Ophthalmoscope/otoscope (complete) 160Vet Test (blood chemistry analyzer) 10,815 10Walk-on Platform Scale 790 Washer & Dryer 880 10X-Ray Machine (including accessories) 12,980–29,200 15 CX-Ray Machine, portable 8,650–12,980 15 C

150-303-441 (Rev. 12-09) 55

VIDEO EQUIPMENT RENTALItem Typical Cost New Age/Life Table

Cameras $250-1,400 3 BRecorders 300 3 B

Videotapes 2009 $13 2008 5 2007 and prior 3

DVDs 2009 $17 2008 10 2007 and prior 5

DVDs—BluRay 2009 $30 2008 20 2007 and prior 10

Game Cube $90 Accessories 10-30 Games 20-80

Nintendo DS $130 Accessories 10-30 Games 15-50

Nintendo DSi $170 Accessories 10-30 Games 15-50

Nintendo Wii $250 Accessories 10-190 Games 20-50

Playstation 2 $130 Accessories 10-160 Games 10-90

Playstation 3 $400 Games 20-50

PSP System $170-200 Accessories 30-75 Games 10-100

XBox 360 $300-450 Accessories 10-170 Games 15-190

XBox Accessories 10-70 Games 10-40

BluRay DVD player $400-600

DVD Recorder $120-250

DVD Player $45-170

150-303-441 (Rev. 12-09) 56

150-303-441 (Rev. 12-09) 57

Law Library

150-303-441 (Rev. 12-09) 58

150-303-441 (Rev. 12-09) 59

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150-303-441 (Rev. 12-09) 69

Index

150-303-441 (Rev. 12-09) 70

150-303-441 (Rev. 12-09) 71

A

Accessory Racks ..................................................27Air Abrasive Cavity Prep Unit ..........................31Air Abrasive Economy Unit ..............................31Air Compressor ...................................................51Air Impact Tools ..................................................51Alarm System ......................................................32Amalgamator .......................................................31Ampli Speakers Ticket Booth ............................39Anesthesia Machine ............................................54Anit-Freeze Recycler ...........................................51Armoire ...........................................................18, 19Audio Sine & Square ..........................................45Automatic Refractor with Keratometer ...........43

B

Back Bar ................................................................24Back Bar, Refrigerated ........................................49Bagel Display .......................................................22Baker Label Printer .............................................22Ball Cleaner ..........................................................26Ball Resurface Machine ......................................26Ball Resurface Unit ..............................................26Ball Spinner ..........................................................26Ball Storage Racks ...............................................26Ball, House ...........................................................26Ball Measuring .....................................................26Barber Shop ..........................................................24Basketball Games ................................................17Battery Charger ...................................................51Battery Tester .......................................................51BBQ Cooker/Rotisserie ......................................36Bearing Packer .....................................................51Beauty Shop .........................................................24Beds .................................................................18, 19Bench Grinder ......................................................51Bench, Ingredient ................................................22Bill Changer .........................................................53Billiard Tables (Complete) .................................17Blender ..................................................................46Blending Station ..................................................46Blood Analyzer (Serometer) ..............................38Blood Pressure Gauge ........................................38Blow Dryers .........................................................24BluRay DVD Player ............................................55Body Shop Repair Manual .................................51Bone Dust Remover ............................................35Bookcase .........................................................18, 40Bowl Cutter ..........................................................46Bowlers and Shuffles ..........................................17Bowling Light ......................................................26

Bowling Pins ........................................................26Box, Deli................................................................36Box, Meat ..............................................................35Box, Storage ..........................................................32Brake Bleeder .......................................................51Bread Divider .......................................................22Bread Rack ............................................................22Bread Slicer & Bagger .........................................22Broiler ....................................................................46Buffing Machine ..................................................26Bun Divider ..........................................................22Bun Slicer ..............................................................22Bun Toaster ...........................................................46Bun Warmer .........................................................46Burger Press .........................................................46Bus Cart ................................................................46Buster ICU ............................................................54

C

Cabinet, Video .....................................................32Cabinetry ..............................................................31Cabinets ................................................................36Cage Dryer ...........................................................54Cages .....................................................................54Calculator .............................................................42Cameras ................................................................55Can Opener ..........................................................46Canned Beverage Vending .................................53Capacity Checker ................................................45Cardboard Compactor and Tube ......................32Cart, Cake Box .....................................................22Cart, Electric .........................................................32Cart, Shopping .....................................................32Case, Bakery .........................................................22Case, Cheese ........................................................32Case, Fish ..............................................................35Case, Frozen Food ...............................................32Case, Meat ............................................................35Case, Pie ................................................................48Case, Produce ......................................................32Case, Refrigerated ...............................................32Case, Revolving, Display ...................................49Cases/Counters ...................................................27Cash Register (electronic)...................................32CD Player (loaded) .............................................17CD Player (unloaded) .........................................17CD Service Manual .............................................51CDI Player ............................................................31Centrifuge.......................................................38, 54Chair ......................................................................31Chair and Stand- Optimetrics ...........................43Chair Dolly ...........................................................40

150-303-441 (Rev. 12-09) 72

Chair Risers ..........................................................46Chair, All Purpose ...............................................24Chair, Barber ........................................................24Chair, Barstool .....................................................46Chair, Desk ...........................................................19Chair, Drafting .....................................................40Chair, Exec. ...........................................................40Chair, Facial ..........................................................24Chair, Folding ................................................41, 46Chair, Guest ..........................................................41Chair, Lounge ......................................................19Chair, Shampoo .............................................24, 25Chair, Side ............................................................18Chair, Stacking .....................................................41Chair, Steno/Task ................................................41Chair, Styling Hydraulic ....................................24Chair, Swivel ........................................................26Chair, Upholstered ..............................................18Check Out Scanner Unit .....................................32Checkstands .........................................................32Chefs Salad Top, Refrigerated ...........................49Chest .....................................................................18Cigarette Dispenser .............................................53Cleaner, Grout ......................................................35Clock Radio w/CD .............................................19Coffee Brewer ......................................................46Coffee Machine, Flavored ..................................53Coffee Machine, Office .......................................53Coffee Maker ........................................................19Coffee Urn ............................................................46Cold Food Vending .............................................53Color Bar/Cross Hatch Generator ....................45Color TV Monitor ................................................45Combi-Therm Oven ............................................36Compressor ..........................................................31Computer-PDF File-DVD ..................................51Computer Monitor Video Generator ................45Computer Point of Sale ......................................39Concession System ..............................................39Contact Lens Center ............................................43Cookie Display ....................................................22Cookie Machine ...................................................22Copy Machines ....................................................30Corneal Topographer ..........................................43Counter .................................................................32Countertop Touch Machine ...............................17Credenza .........................................................18, 19Crib ........................................................................19Crowd Control Pole ............................................39CRT Analyzer .......................................................45CRT Restorer ........................................................45Curing Lights .......................................................31

Curling Iron .........................................................24

D

Dark Room Equipment ......................................31Data Processing Equipment ..............................30DC Power Supply ...............................................45D-Cinema System ................................................39Deep Fryer ............................................................47Degauss Coil ........................................................45Delivery System ..................................................31Deluxe Sit-Down Video ......................................17Dental Polisher ....................................................54Dental Scaler ........................................................54Desk .......................................................................19Desk, Steel ............................................................40Desk, Wood ..........................................................40Desoldering Station ............................................45Diagnostic Set ......................................................38Digital Camera .....................................................42Digital Downloading Jukebox ...........................17Digital Logic Probe .............................................45Digital Multi-Meter .............................................45Digital Wall Display DLP Projector ..................42Digital X-Ray System ..........................................31Dinette Set ............................................................18Direct Ophthalmoscope .....................................43Dishwasher ..............................................22, 36, 47Display ..................................................................32Display Case ........................................................40Disposal Unit .................................................32, 35Dock Board ...........................................................32Dodo Scale ............................................................26Donut ....................................................................22Dough Hook ........................................................22Dough Sheeter .....................................................22Draft Beer Dispenser, Refrigerated ...................49Drapes .............................................................18, 19Dresser ............................................................18, 19Drill Press .............................................................51Drill, Electric ........................................................51Drilling Machine .................................................26Drug Cabinet .......................................................38Drink Dispenser ..................................................47Dry Station ...........................................................24Dryer .....................................................................24Dual Trance Oscilloscope ...................................45DVD Player ....................................................19, 55DVD Recorder .....................................................55DVDs .....................................................................55Dwell-Tach Gauges .............................................51

150-303-441 (Rev. 12-09) 73

E

Easel, Dry Erase ...................................................42ECG Monitor ........................................................54Eight-in-One Function ........................................24EKG Machine .......................................................38Electric Clippers ..................................................24Electric Crane Machines .....................................17Electronic Labeling System ................................42Electronic Whiteboard ........................................42Electrosurgery Unit .............................................54Engine Analyzer ..................................................51EPROM Programming .......................................45Espresso Machine ................................................47Examining Room .....................................38, 43, 54Examining Room Cabinets ................................38

F

Facial Bed .............................................................24Facial Station ........................................................24Facial Steamer ......................................................24Fajita Griddle .......................................................47Fat Tester...............................................................35Fat Vat .............................................................36, 47Fax Machine .........................................................42Field Strength Meter ...........................................45Figure Forms ........................................................28File Cabinets .........................................................41Fire Extinguisher .................................................51Flipper Games .....................................................17Floor Jack ..............................................................51Floor Lamp .....................................................18, 19Fluoroscopic X-Ray .............................................38Food Processor ...............................................36, 47Freezer ......................................................36, 47, 54Freezer, Bakery ....................................................22Frequency Counter .............................................45Fryer, Pressure .....................................................36Fundus Camera ...................................................43

G

Game Cube ...........................................................55Game Table .....................................................18, 19Garbage Compactor ............................................32Garment Hangers ................................................27Garment Racks ....................................................27Gear Oil Dispenser ..............................................51Generator ..............................................................32Glass and Plate Chiller .......................................49Glass Front Combination ...................................53Glass Front Snack ................................................53Glazer ....................................................................22

Granita Machine ..................................................47Grid Panels ...........................................................27Griddle ..................................................................47Grill, w/Oven ......................................................47Grinder .................................................................35Guest Pager ..........................................................47Gutter Mop ...........................................................26

H

H Frame Hydraulic Press ...................................51Hair Dryer ............................................................19Hair Processors ....................................................24Hand Instruments ...................................31, 43, 54Hand Tools .........................................31, 43, 45, 51Hang Face Out & Misc. Hardware ...................28Headboard......................................................18, 19Headlight Aimer..................................................52Heart Monitor ......................................................54Heat Lamp ............................................................47High Chair ............................................................46High Voltage Probe .............................................45Hoist ......................................................................52Holding Area .......................................................54Hood, Fire Protection..........................................36Hot Chocolate Machine ......................................47Hot Dog Broiler ...................................................47Hot Dog Grill .......................................................47Hot Dog Merchandiser .......................................39Hot Drink Machine .............................................53Hot Lather Machine ............................................24Hot Plate ...............................................................47Hot Towel Sterilizer ............................................24Humidifier ............................................................33Hydraulic Styling Chair .....................................24Hygienic Mat .......................................................24

I

Ice Cream Machine .......................................47, 53Ice Dispenser ........................................................48Ice Machine ........................................19, 33, 39, 48Ice Merchandiser ...........................................33, 48Ice Tea Brewer ......................................................48Illuminated Telephone Sign ...............................44Incubator ..............................................................54Indirect Ophthalmoscope ..................................43Induction Tank .....................................................54Instruments ..........................................................38Instruments in Exam Room ...............................54Intra-oral Camera Cart System .........................31Intra-oral Camera System ..................................31Iron ........................................................................19Iron/Ironing Board Combo ...............................19

150-303-441 (Rev. 12-09) 74

Ironing Board .......................................................19Isolation Transformer .........................................45

J

Juice Machine .......................................................33Junior Snack .........................................................53

K

Keratometer .........................................................43Kiddie Rides .........................................................17Kook-E-King ........................................................22

L

Lab Scope..............................................................54Labeler ..................................................................33Laboratory ................................................38, 43, 54Laboratory Items .................................................31Laboratory w/Automated Edger .....................43Laboratory w/Edger ..........................................43Laminator .............................................................42Lamp, Gooseneck ................................................38Lamp, Table ....................................................18, 19Lamp, Wall ...........................................................19Lane Cleaner ........................................................26Lane Monitor System ..........................................26Lane Oil ................................................................26Lane Oiler .............................................................26Lane Oiling & Cleaning Combo ........................26Laundry Room.....................................................54Law Library ..........................................................57League Summary Sheets ....................................26Lensometer ...........................................................43Lights ....................................................................31Lino Cloth .............................................................26Lino Duster ..........................................................26Lobster Tank .........................................................35Lockers ..................................................................26Love Seat ........................................................18, 41Lube Equipment ..................................................52Lube Hand Pump ................................................53Luggage Cart .......................................................19Luggage Rack ......................................................19

M

Magazine and Card Rack ...................................33Magnifier Lamp ...................................................24Maid’sCart ...........................................................19Mainframe Equipment .......................................30Manicure Stool .....................................................24Mannequins .........................................................28Mass Spectrometer, Mini ....................................38Meat Grinder .......................................................48

Meat Slicer ............................................................48Merchandisers ...............................................28, 33Microcomputers ..................................................30Microderm Abrasion...........................................25Microscope .....................................................38, 54Microwave ................................................36, 48, 53Mikes & Gauges ..................................................52Milk Dispenser ....................................................48Mill-Drill (Complete) ..........................................26Mirrors ......................................................18, 19, 28Miscellaneous Hand Tools ...........................24, 25Mixers .............................................................22, 48Mobile Floor Crane .............................................52Mobile Power Supply .........................................45Molding Machine ................................................22MTS TV-Stereo Generator ..................................45Multifunction Communication Center ............42

N

Nacho Cheese Case .............................................39Nacho Cheese Warmer .................................39, 48Nacho Chip Warmer ...........................................48Name Engraver ...................................................26Nightstand .....................................................18, 19Nitrous Oxide System ........................................31NTSC Generator ..................................................45NTSC Signal Generator ......................................45

O

Oil Drain Receiver ...............................................52Omni Max Projector ............................................39Omni-Term Ticket and Concession System .....39Open Play Sheets .................................................26Ophthalmoscope .................................................54Oriental Wok Stove .............................................48Otoscope ...............................................................54Oven ......................................................................22Oven, Convection ..........................................36, 46Oven, Conveyor ..................................................48Oven, Pizza ..........................................................36Oven, Slow Roast ................................................48Oyster Shucker ....................................................48

P

Packaging Machine (heat seal) ..........................35Packaging Scale ...................................................35Pallet Truck...........................................................33Palm Assistant .....................................................42Pan, Chicken Drain .............................................35Panini Grill ...........................................................48Paper Baler ...........................................................33Parts Washing Tanks ...........................................52

150-303-441 (Rev. 12-09) 75

Pasta Cooker, Stand-alone .................................48Pastry Filling Injector..........................................22Pay Phone .............................................................44Pay Phone Enclosures .........................................44Pedicure Spa ........................................................25Pencils ...................................................................26Perimeter ..............................................................43Perm Topper Stand .............................................25Picture Frame .......................................................28Pictures ...........................................................18, 19Pillows ..................................................................18Pin Cleaner ...........................................................26Pin Cleaning Machine ........................................26Pineapple Corer ...................................................33Pit Groups ............................................................18Pizza Dough Mixer .............................................48Pizza Dough Sheeter ...........................................48Pizza Oven ...........................................................48Pizza Station .........................................................36Plant Encasement ................................................41Playstation 2 .........................................................55Playstation 3 .........................................................55Polisher/ Scrubber ..............................................33Pool Table Light ...................................................17Pool Tables ...........................................................17Popcorn Butter Dispenser ..................................48Popcorn Machine ..........................................39, 48Portable Engine Stands ......................................52Porta-Power Tools ...............................................52Portion Blending System ....................................48Pot Rack ................................................................22Power Broom .......................................................52Pretzel Bake & Serve Unit ..................................39Pretzel Display .....................................................49Printer ...................................................................42Projector ................................................................23Projector w/Reel Transport ...............................39Projector, Automated ..........................................43Projector, Digital ..................................................42Projector, Mirror Set ............................................43Projector, Multimedia .........................................42Projector, Non-automated ..................................43Projector, Overhead.............................................42Projectors ..............................................................39Proofer ..................................................................23PSP System ...........................................................55Pupilometer ..........................................................43

R

Radio .....................................................................19Radius Gauge or Scope ......................................43Range ....................................................................49

Recliner .................................................................18Recorders ..............................................................55Redemption Machines ........................................17Reference Libraries..............................................38Refractor ...............................................................43Refrigerator ........................................18, 36, 49, 54Repair Manual .....................................................52Retail Casing ........................................................25Retarder ................................................................23Retinscope ............................................................43Rice Cooker ..........................................................49Roll Warming Drawers .......................................49Roll Warming Drawers, One Drawer ...............50Rollabout Cart......................................................25Roll-A-Way Beds .................................................19

S

Safe ........................................................................42Safes ......................................................................33Salad Bar ...............................................................36Salt Pan & Frame Warmer ..................................43Sausage Stuffer ....................................................35Saw, Meat .............................................................35Scale .......................................................................54Scales .....................................................................33Scanner..................................................................42Scanner Units .......................................................33Screens ..................................................................39Sealer, Belt Type .............................................33, 35Secretarial Work Station .....................................41Sectional Units .....................................................18Security Items ......................................................29Service Manuals ..................................................45Settee .....................................................................41Shake Mixer .........................................................49Shampoo Bowl ...............................................24, 25Shelving ..........................................................33, 52Shoes .....................................................................26Shredder ...............................................................42Sink ......................................................23, 33, 36, 49Sink, Meat .............................................................35Slatwall .................................................................29Sleeper Sofa ....................................................18, 19Slicing Machine ...................................................36Slider .....................................................................19Slit Lamp ..............................................................43Slotwall .................................................................29Sneeze Guard .......................................................36Snow Cone Machine ...........................................49Sofa ..................................................................18, 41Soft Ice Cream Machine .....................................49Soldering Station .................................................45

150-303-441 (Rev. 12-09) 76

Sound System ......................................................39Soup Kettles .........................................................49Spark Plug Cleaner .............................................52Spice Rack.............................................................23Splicing Machine .................................................39Spreads .................................................................19Steam Cooker .......................................................49Steamer .................................................................36Steamer, Clothing ................................................29Sterilizer ....................................................31, 38, 54Stockroom Rack ...................................................29Stool .......................................................................43Stools .....................................................................38Stools, Doctors and Assistants ..........................31Stove ......................................................................23Straw Dispenser ..................................................50Styling Shop .........................................................24Suction Pump.......................................................38Surgery Lights .....................................................54Surgery Room ......................................................54Surgery Room Cabinet .......................................38Surgery Room Lights ..........................................38Surgery Room, Minor .........................................38Sweep Marker Generator ...................................45

T

Table Base, Drafting ............................................40Table Top Refrigerator ........................................54Table, Bakery ........................................................23Table, Buffet ...................................................37, 46Table, Cocktail......................................................18Table, Coffee .........................................................41Table, Conference ................................................40Table, Corner ........................................................41Table, Examining ...........................................38, 54Table, Instrument ................................................54Table, Manicure ...................................................24Table, Massage .....................................................24Table, Meat ...........................................................35Table, Model Wall Freestanding ........................26Table, Nail.............................................................25Table, Occasional .................................................18Table, Pizza Preparation ...............................37, 49Table, Prep ............................................................54Table, Round ..................................................19, 50Table, Salad Top ...................................................37Table, Serve Deli ..................................................37Table, Stationary Chairs .....................................26Table, Steam .........................................................50Table, Surgery ................................................38, 54Table, Swivel Chairs ............................................26Table, Typewriter .................................................41

Table, Work .....................................................41, 50Tables, Spectator ..................................................26Tablet Counter .....................................................38Tanning Bed .........................................................25Telephone Product Analyzer .............................45Telephone Product Tester ...................................45Telephone/Intercom ...........................................33Television Surveillance .......................................33Tenderizer .............................................................35Terminals (Electronic) .........................................33Time Clocks ..........................................................33Timing Lights .......................................................52Tire Dismount Equipment .................................52Toaster ...................................................................50Tone Test Set .........................................................45Tonometer.............................................................43Tool Chest & Carts ..............................................52Tool Kit ..................................................................26Topping Dispenser ..............................................50Towels & Bedding ...............................................19Track Lighting ......................................................29Transilluminator ..................................................43Transistor Tester ..................................................45Transmission Jack ................................................52Trash Receptacle ..................................................33Trial Lens Set & Frame .......................................43TTY Equipment ...................................................44Turn System .........................................................29TV ..............................................................18, 19, 20TV Analyst............................................................45TV Stand ...............................................................19Typewriter ............................................................42

U

Ultrasonic Cleaner ........................................31, 43Ultrasonic Instrument Cleaner ..........................31Ultrasonic Scaler ..................................................31Ultraviolet Exam Light .......................................38Universal Programmer .......................................45

V

Vacuum Cleaner ..................................................24Vacuum Pump .....................................................31VCR Analyzer ......................................................45Vegetable Cutter ..................................................50Vet Diagnostic Set ................................................54Vet Test ..................................................................54Vichy-Shower .......................................................24Video & TV ...........................................................17Video Monitor Tester ..........................................45Video Player .........................................................20Videotapes ............................................................55

150-303-441 (Rev. 12-09) 77

W

Waffle Baker .........................................................50Walk-In Cooler .....................................................33Walk-On Platform Scale .....................................54Wall Displays .......................................................28Warmer Display ...................................................37Washer & Dryer ...................................................54Washer & Dryer, Coin-op .............................18, 20Waste Receivers ...................................................38Waste Receptacles ...............................................26Water Machine .....................................................53Waveform Generator ..........................................45Weigh Wrap System ............................................35Welder, Electric ....................................................51Welder, Gas ..........................................................51Wet Station .....................................................24, 25Wet Vacuum .........................................................34Wheel Alignment Equipment (computerized) .....52Wheel Balancer ....................................................52Wine Chiller .........................................................34Wine Cooler .........................................................50Wire Shelving .......................................................23Wire Whip ............................................................23Work Bench ..........................................................52Workstation, Secretarial......................................41

X

Xbox ......................................................................55Xbox 360 ...............................................................55X-Ray Illuminator ...............................................31X-Ray Machine ........................................31, 38, 54X-Ray Processor ...................................................31X-Ray Room .........................................................31

2010 personal property valuation guidelines, 150-303-441 file150-303-441 (rev. 12-09) personal...

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