A m u s e m e n t D e v i c e s V i d e o R e n t a l S t o r e sApartment Veterinary Bakery Vending Machines Barber andBeauty Shop Service Garages Bowling Center RestaurantEquipment Clothing Store Radio and TV Service ConcessionEquipment Phone 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 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 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 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 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 Amusement Devices Video Rental Stores Apartment Veterinary Bakery Vending Machines Barber and Beauty Shop Service Garages Bowling Center Restaurant

Personal PropertyValuation Guidelines

2015

150-303-441 (Rev. 01-15)

150-303-441 (Rev. 01-15)

Personal Property Valuation Guidelines

2015

Compiled by Property Tax DivisionSupport/Assistance/Oversight Section

Oregon Department of Revenue Salem, Oregon

Have questions? Need help?

Property taxE-mail ...................... personal.property @oregon.gov

General tax information ................ www.oregon.gov/dor Salem ............................................................ 503-378-4988

Toll-free from an Oregon prefix .............1-800-356-4222

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

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

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

150-303-441 (Rev. 01-15)

150-303-441 (Rev. 01-15) i

Table of ContentsPage No.

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

I. Personal Property Assessment .................................................................................... 1A. Taxable Personal Property ........................................................................................ 3

B. Reporting ..................................................................................................................... 3 C. Valuation ..................................................................................................................... 3

D. Trade Level Concept .................................................................................................. 4 E. Valuation Methods ..................................................................................................... 5

F. Tables ........................................................................................................................... 7Table 1—Examples of Taxable Personal Property to be Reported ................ 7Table 2—Personal Property Valuation Factors ................................................. 8Table 3 —High-Tech Medical Valuation ........................................................... 12Table 4—Molds, Jigs, and Dies Valuation Factors ......................................... 13

II. Valuation Guidelines for Typical Businesses and Equipment ........................... 15(alphabetical order)Amusement Devices ..................................................................................................... 16

Apartment ...................................................................................................................... 18 Bakery ............................................................................................................................. 22

Barber & Beauty Shop ................................................................................................... 25Bowling Center .............................................................................................................. 27Clothing Store/Retail Store .......................................................................................... 29Concession Equipment ................................................................................................. 44Copy Machines .............................................................................................................. 32Data Processing Equipment and Main Frame .......................................................... 32

Dental .............................................................................................................................. 33Grocery Store .................................................................................................................. 35

Hotel ............................................................................................................................... 18Meat and Deli Shops ..................................................................................................... 39

Medical ............................................................................................................................ 42 Micro-Computers .......................................................................................................... 32 Motel ............................................................................................................................... 18

Movie Theater Equipment ........................................................................................... 44 Office ............................................................................................................................... 45 Optical ............................................................................................................................. 48

Phone Equipment .......................................................................................................... 50Radio and TV Service.................................................................................................... 51Restaurant Equipment .................................................................................................. 54Service Garage ............................................................................................................... 61Vending Machines ......................................................................................................... 64

Veterinary ....................................................................................................................... 65Video Equipment Rental .............................................................................................. 67

III. Valuation Guidelines for Law Libraries ................................................................. 69

Index .............................................................................................................................. 81

150-303-441 (Rev. 01-15) ii

150-303-441 (Rev. 01-15) iii

Introduction

The purpose of this publication is to:

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

• PromoteuniformityintheassessmentofpersonalpropertyaccordingtoOregon’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 (see examples on Table 1), reporting, valuation, and trade level concept. Table 2 lists Personal Property Valuation Factors. A special section on law libraries is located at the back.

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

For questions concerning use of the guidelines, please contact:

Personal Property AnalystOregon Department of RevenueProperty Tax Division955 Center Street NESalem OR 97301-2555E-mail: personal.property@oregon.gov

This publication is available on our website at www.oregon.gov/dor.

150-303-441 (Rev. 01-15) iv

150-303-441 (Rev. 01-15) 1

I. Personal Property Assessment

150-303-441 (Rev. 01-15) 2

150-303-441 (Rev. 01-15) 3

A. Taxable Personal PropertyTaxable personal property includes machinery, equipment, furniture, etc., used previously or presently in a business, including any property not currently used, placed in storage, or held for sale. For examples of taxable personal property, see Table 1 on page 7.

“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 of each year.

For more information on taxable and exempt personal property, return filing, penalties for late filing, and appeals, contact your local county assessor.

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 on the annual Confidential Per-sonal 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 the taxpayer fails to provide equipment acquisition cost data, the Personal Property Valuation Guidelines “typical cost new” figures are appropriate for estimating value.

Although personal property appraisers rely heavily on information reported by the taxpay-er, periodic field audits to verify records and reporting compliance is appropriate.

C. ValuationThe guidelines are used to help achieve uniform assessment of tangible personal property. Items of equipment that depreciate at approximately the same rate are listed in groups un-der the appropriate age/life column.

Allowance for depreciation is 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 the same whether the property is reported on a Cost New Basis or Secondhand Cost Basis. However, when items are reported on a Second-hand Cost Basis, the appraiser must estimate an original cost new for those items before using the valuation method.

150-303-441 (Rev. 01-15) 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. 01-15) 5

VALUATION METHODS1. 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 mustestimate the original cost new of the item. This cost-new estimate is multiplied by theValuation Factor for an indication of current market value. To estimate the original costnew 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 ValuationFactors.

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 $25,000Age or estimated age 10 yearsValuation Factor .54

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

150-303-441 (Rev. 01-15) 6

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

Knowns: Acquisition cost $13,500Age estimate 10 yearsValuation 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 ValueYear 11 $25,000 × Factor of .51 = $12,750 Real Market ValueYear 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 $13,500Original cost new $25,000

Acquisition cost = Valuation FactorOriginal 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 ValueYear 11 is $25,000 × .51 = $12,750 Real Market ValueYear 12 is $25,000 × .46 = $11,500 Real Market Value

4. Minimum Value

Studies show equipment maintained in operating condition eventually stabilizes at aminimum value level. This applies particularly to older serviceable equipment whichcontinues 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. 01-15) 7

Tabl

e 1

Exam

ples

of T

axab

le P

erso

nal P

rope

rty

to b

e Re

port

edA

ge/L

ifeA

ir co

nditi

oner

s 10

Airc

raft

equ

ipm

ent

5 10

15

Am

usem

ent d

evic

es

3A

5B

8 10

14

Art

wor

k 10

0%AT

M m

achi

nes

port

able

5B

Auto

dia

gnos

tic e

lect

ric

5BAu

to re

pair

15C

Back

bars

15C

Bake

ry e

quip

men

t 10

Barb

er s

hop

equi

pmen

t 10

Batt

ery

char

gers

15

CB e

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

5CCa

mer

as (d

igita

l) 5A

Cam

eras

(non

-dig

ital)

10Ca

r was

h eq

uipm

ent

15C

Cash

regi

ster

5B

Chai

n sa

ws

3BCh

airs

15C

Child

car

e fu

rnitu

re

10Co

in-o

p la

undr

y eq

uipm

ent

10Co

mpu

ters

5ACo

nces

sion

equ

ipm

ent

10Co

nstr

uctio

n to

ols

3B

5B

10

15C

Copi

ers

5A

5C

Cost

ume/

tuxe

do/b

owlin

g sh

oes r

enta

ls 3B

Dec

or

15

CD

enta

l equ

ipm

ent

5B

10

15C

Des

ks

15

CD

icta

tion

equi

pmen

t 10

Die

s (T

able

4)

3 10

Dry

cle

anin

g eq

uipm

ent

15C

Dry

ers

10

Dum

pste

rs

10

15

CEl

ectr

onic

man

ufac

turin

g 3B

5B

10

15

CFi

berg

lass

/boa

t mol

ds

(T

able

4)

3 10

Filin

g ca

bine

ts

15C

Fing

erpr

int s

cann

ers

5B

Fish

pro

cess

ing

3B

5B

10

15C

Fitn

ess

equi

pmen

t 8

10

15C

Fork

lift

truc

ks

14

Fo

ster

hom

e fu

rnitu

re

3B

5B

10

15C

Age

/Life

and

sup

ply

10Fr

ee s

tand

ing

appl

ianc

es

10Fr

eeze

rs

10

Froz

en fo

od c

abin

ets

12G

olf c

arts

10

Gol

f cou

rse

equi

pmen

t 10

Han

dpie

ces

(den

tal)

5BH

eavy

equ

ipm

ent

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

15C

Hot

el/m

otel

equ

ipm

ent

10Ic

e cr

eam

mac

hine

s 10

Ice

mak

ing

mac

hine

s 10

Juke

box

es

5B

Land

scap

ing

equi

pmen

t 3B

5B

10

15

CLa

ser e

quip

men

t 5B

10

15

CLa

thes

15C

Libr

arie

s S

peci

alLi

nens

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

15C

Mea

t pro

cess

ing

equi

pmen

t 10

Med

ical

dia

gnos

tic

15C

Med

ical

lab

equi

pmen

t 10

Med

ical

offi

ce

15C

Min

ing

equi

pmen

t 15

CM

obile

radi

o/ph

ones

5B

Mob

ile y

ard

equi

pmen

t 15

CM

odul

ar o

ffice

s 15

CM

olds

(Tab

le 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

3APo

ol ta

bles

8

Popc

orn

mac

hine

s 10

Age

/Life

Prin

ting

equi

pmen

t

5 C

10Pr

ofes

sion

al e

quip

men

t 3B

5B

10

15

CRa

dio

and

TV b

road

cast

10

Radi

o an

d TV

repa

ir eq

uipm

ent

5BRe

cord

ing

stud

io e

quip

men

t

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

14Sa

fe d

epos

it bo

xes

15C

S afe

s

15C

Sate

llite

dis

h re

lays

10

Saw

mill

s—po

rtab

le

22Sc

anne

rs

5B

Scie

ntifi

c eq

uipm

ent

3B

5B

10

15C

Serv

ice

stat

ion

15C

S ew

ing/

appa

rel e

quip

men

t

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

15

C Sm

all t

ools

(mec

hani

cs)

15C

Smal

l too

ls (m

edic

al)

5BSo

ft d

rink

equi

pmen

t 10

15

CSt

eam

cle

aner

s

15C

Surv

ey e

quip

men

t 5B

10

Tann

ing

equi

pmen

t 5B

Tave

rn e

quip

men

t 10

15

CTe

leph

one

syst

ems

5BTe

stin

g eq

uipm

ent

5BT h

eatr

e/pr

ojec

tion

15

CTi

re re

capp

ing

15C

T ool

box

es

15C

Trac

tors

14TV

set

s 10

Type

writ

ers

10

Unl

icen

sed

vehi

cles

15

CU

tility

trai

lers

—un

licen

sed

15C

VCRs

3BVe

ndin

g ca

rts

10Ve

ndin

g m

achi

nes

15B

Vent

ilatin

g fa

ns

10Ve

terin

ary

equi

pmen

t Sa

me

as m

edic

alVi

deo

and

DVD

cas

es

$1.0

0Vi

deo

and

DVD

gam

es

3BN

onco

mm

erci

al v

ideo

re

cord

ing

equi

pmen

t 3B

Age

/Life

Wal

k-in

coo

lers

12

War

ehou

se e

quip

men

t 15

CW

ashe

rs

10

Win

ery

equi

pmen

t 4

10

15C

18

22 2

7W

oodw

orki

ng e

quip

men

t 15

CW

orkb

ench

es

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

150-303-441 (Rev. 01-15) 8

Tabl

e 2

Pers

onal

Pro

pert

y Va

luat

ion

Fact

ors

Year

Ac

quire

d3A

Yea

rs3B

Yea

rs4A

Yea

rs5A

Yea

rs5B

Yea

rs5C

Yea

rs7

Year

s8

Year

s

2014

.70

.65

.49

.58

.75

.75

.76

.83

2013

.20

.45

.33

.32

.60

.50

.60

.73

2012

.15

.30

.13

.19

.47

.35

.43

.63

2011

.07

.10

.39

.30

.32

.56

2010

.07

.30

.25

.23

.49

2009

.14

.42

.10

.37

2008

2007

and

old

er.3

0Fl

ippe

r Gam

esVi

deo

Pinb

all

DVD

s an

d Bl

u-Ra

y

Barb

er &

Bea

uty

Han

d To

ols

Bow

ling

Pins

Cell

Phon

esCh

ain

Saw

Cost

umes

/Tux

edo/

Bow

ling

Shoe

s Re

ntal

sD

ry Ic

e Bo

xes

Page

rsRe

cord

ers,

Phot

oVi

deo

Gam

e U

nits

: Pl

ayst

atio

n N

inte

ndo

Xb

ox

Oak

Win

e Ba

rrel

sCh

ristm

as

Dec

orat

ions

—In

terio

r Dec

or

CAD

/CA

M E

quip

men

tD

igita

l Cab

le B

ox

Conv

erte

rsD

igita

l Cam

eras

Dig

ital C

opie

rsD

igita

l Kio

sks

Mic

ro-c

ompu

ters

Mic

roch

ip M

anuf

actu

ring

Palm

Pilo

ts—

PDA

sPe

rson

al C

ompu

ters

and

Pe

riphe

rals

Robo

tics

Wor

d Pr

oces

sors

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

rCh

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

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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

Juke

Box

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

Syst

emPo

int o

f Sal

e Sy

stem

sRa

dio

& T

V Re

pair

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pmen

tSc

anne

rTa

nnin

g Eq

uipm

ent (

excl

. Spr

ay

Tann

ing

Boot

hs)

Test

ing

Equi

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

Clea

n Ro

oms

Cutt

ing

Boar

d

Ane

sthe

sia

Mac

hine

Bar S

tool

sBl

ende

rBr

oile

r—ga

sCh

airs

Dat

a Pr

oces

sing

Hea

rt M

onito

rH

igh

Tech

Med

ical

-Vet

El

ectr

onic

Equ

ipm

ent

Lott

ery

Vide

o Te

rmin

als

Mai

nfra

mes

and

Pe

riphe

rals

Mic

rosc

ope

Card

iova

scul

ar/

Com

pute

rized

Con

ditio

ning

Fi

tnes

s Eq

uipm

ent

Gro

cery

Equ

ipm

ent

Pay

Phon

ePo

ol T

able

sSh

oppi

ng c

arts

(all)

Tim

e cl

ocks

EXA

MPL

E:A

mus

emen

t Juk

e Bo

x Pu

rcha

sed

in 2

014

(see

5B)

Co

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

sset

s av

aila

ble

for u

se, r

egar

dles

s of

age

, w

ill n

ot b

e le

ss th

an th

e lo

wes

t fac

tor s

how

n.

150-303-441 (Rev. 01-15) 9

Year

Ac

quire

d10

Yea

rs12

Yea

rs

2014

.83

.85

2013

.76

.80

2012

.66

.74

2011

.59

.68

2010

.52

.61

2009

.45

.56

2008

.39

.51

2007

.37

.50

2006

.33

.44

2005

.30

.39

2004

.34

2003

and

old

er.3

0

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

Back

fill T

ampe

r - A

irBa

kery

Equ

ip.

Barb

er &

Bea

uty

Equi

p.BB

Q G

rill/B

roile

r Pro

pane

Blow

er -

Back

Pac

kBr

eake

r - G

asol

ine

Broi

ler

Bus

Cart

Butc

her S

hop

Equi

p.Ca

mer

asCa

n O

pene

r Cou

nter

Can/

Bott

le C

rush

erCa

rpen

try

Han

d To

ols

Carp

et B

low

er D

ryer

Carp

et C

lean

erCe

ntrif

uge

Chec

ksta

nds

Child

Car

e Fu

rnitu

reCh

ippe

rs -

Smal

lCh

isel

- A

irCh

ocol

ate

Coat

er S

yste

mCi

rcul

ar S

awCl

ay D

igge

r - A

irCl

ock

Clot

hing

Sto

re F

urni

shin

gsCo

ffee

Mak

erCo

in-o

p La

undr

y Eq

uip.

Com

e-A

-Lon

gCo

nces

sion

Equ

ipm

ent

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

Cott

on C

andy

Mac

hine

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

pste

r - 1

Yar

dD

ehum

idifi

ers

Dem

o H

amm

ers

Dia

mon

d Co

re B

itD

icta

tion

Equi

p.D

ispl

ay C

ases

Dis

play

Rac

ks

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

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

Gar

bage

Dum

pste

r/Ro

ll Ca

rtsG

ear P

ulle

rG

olf C

ours

e Eq

uip.

Gon

dola

sG

rinde

rG

roce

ry S

tore

She

lvin

gH

and

Dril

lsH

and

Saw

sH

eat G

unH

ole

Hog

Ice

Crea

m M

achi

neIc

e M

achi

neIc

e M

aker

Inte

rcom

Sys

tem

Jig

Saw

Law

n M

aint

enan

ce E

quip

men

t A

erat

ors,

Blow

ers,

Hed

ge

Trim

mer

, Law

n Ed

ger,

Law

n

Mow

ers,

That

cher

, Till

ers,

Wee

d Ea

ters

Leve

l Bui

lder

sM

agne

t - S

tand

ard

Han

dM

easu

ring

Whe

elM

eat P

roce

ssin

g Eq

uip.

Med

ical

Lab

Equ

ip.

Med

ical

Reh

ab. E

quip

.M

edic

al S

urgi

cal E

quip

.M

etal

Det

ecto

rM

itre

Saw

Mor

tar M

ixer

Mov

ie P

rodu

ctio

n Eq

uip.

Mus

ical

Ren

tal E

quip

.O

ffice

Equ

ip.

Oile

r with

Pan

Opt

ical

Equ

ip.

Ove

rsee

der -

Law

nO

zone

Mac

hine

Pain

t Spr

ayer

- A

irles

sPa

per B

aile

rPa

tient

Lift

Phot

ogra

phic

Equ

ip.

Pipe

Cut

ter

Pipe

Thr

eade

r Pow

ered

Plas

tic P

alle

tsPo

lishe

r - C

arPo

lishe

r/Sa

nder

Popc

orn

Mac

hine

Port

aban

d Sa

wPo

rta

Pott

ies

Port

able

Eng

ine

Stan

dPo

rtab

le L

ight

s - S

mal

l

Post

/Fen

ce D

river

- A

irPo

wer

Dis

trib

utio

n Pa

nel

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lane

r - H

and

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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

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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

Sew

ing

Mac

hine

sSh

ippi

ng C

onta

iner

Sm

all G

arba

ge D

umps

ters

Re

side

ntia

l Pla

stic

Rol

l Co

ntai

ners

Smal

l Han

d To

ols

Sod

Cutt

erSo

da F

ount

ain

Dis

pens

erSp

ace

Hea

ters

Spra

y Ta

nnin

g Bo

oths

Ster

eo (i

nclu

des

CD P

laye

rs)

Ster

eo/S

ound

Equ

ipm

ent

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 &

Dry

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

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alk-

in C

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rW

alk-

in F

reez

ers

150-303-441 (Rev. 01-15) 10

Year

Ac

quire

d14

Yea

rs15

A Y

ears

15 B

Yea

rs15

C Y

ears

2014

.70

.65

.83

.88

2013

.67

.63

.73

.83

2012

.63

.58

.66

.79

2011

.59

.52

.59

.74

2010

.54

.46

.52

.71

2009

.47

.42

.45

.66

2008

.42

.38

.39

.63

2007

.38

.34

.37

.60

2006

.34

.31

.35

.57

2005

.31

.28

.30

.54

2004

.28

.25

.30

.51

2003

.25

.23

.25

.46

2002

.20

.21

.20

.41

2001

.18

.20

.20

.37

2000

& o

lder

.18

.15

.30

3D P

roje

ctio

n Sy

stem

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.

Carb

onic

Tan

ksCa

r Was

h Eq

uip.

Carg

o Co

ntai

ner

(Con

vert

ed)

Chai

n H

oist

Chip

pers

- La

rge

Conc

rete

Vib

rato

rD

ecor

Dis

trib

utor

Mac

hine

Dril

l Pre

ssD

ry C

lean

ing

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p.D

umps

ters

—M

etal

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tric

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der

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. Rm

. Cab

inet

sEx

am. T

able

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g Ca

bine

tFi

re E

xtin

guis

her

Fire

Pro

tect

ion

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p.Fl

oor J

ack

Free

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ghts

Gas

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inde

rsG

as W

elde

rG

ear O

il D

ispe

nser

Gen

erat

or“H

” Fra

me

Hyd

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ssH

and

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ksH

ardw

ood

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rH

ardw

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erH

eadl

ight

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erH

ydra

ulic

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rum

ent T

able

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- W

all

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esLo

g Sp

litte

rLu

be E

quip

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achi

ne S

hop

Equi

p.M

ajor

Med

ical

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ip.

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hold

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eld

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ical

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gnos

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ffice

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al E

quip

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& G

auge

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ile F

loor

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atre

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tal P

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ffice

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nitu

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(exc

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bicl

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em F

urni

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ffice

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iler

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in R

ecei

ver

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ting

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llet J

acks

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t Tru

ckPa

rts W

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r Tan

kPi

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ight

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pow

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er S

wee

per

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ane

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ga

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cle

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ll-off

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ust A

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tSa

fes

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old

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rvic

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arag

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t Met

al F

ab.

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ving

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gle

Mill

Por

tabl

eSi

gns

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r Uni

tsSp

ark

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aner

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m C

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p G

rinde

rSu

ctio

n Pu

mp

Surg

ical

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htSu

rgic

al T

able

Tire

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ipm

ent

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box

Tool

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st &

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tsTo

ol S

tora

ge B

inTr

ansm

issi

on Ja

ck -

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ch B

oxU

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d Ve

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um -

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stria

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pVe

terin

ary

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ceW

areh

ouse

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ip.

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der -

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heel

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ance

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inch

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e Ch

iller

sW

oodw

orki

ng E

quip

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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

Ladd

erLo

g Lo

ader

Log

Stac

ker

Logg

ing

Equi

pmen

tPu

shar

ound

sRo

d Ru

nner

Rolle

r - S

ingl

e D

rum

Skid

Ste

er L

oade

rSk

idde

rSk

idde

r Ste

er A

uger

Skid

der S

teer

Pla

ner

Att

achm

ent

Slas

h Bu

ster

Tree

Har

vest

erYa

rder

(not

exe

mpt

)

Vend

ing

Mac

hine

s.A

ir Co

mpr

esso

r - L

arge

(S

tatio

nary

)Au

ger

Back

hoe

Bugg

y 16

Cu

Ft P

ower

Bush

Hog

Tra

ctor

Com

mer

cial

Mow

erCo

mpa

ctio

n Eq

uip.

Craw

ler L

oade

rCr

awle

r Tra

ctor

Doz

ers

Exca

vato

rsFa

rm T

ract

ors

(non

farm

ing)

Fork

Lift

Fork

lift W

ork

Bask

etH

ydra

ulic

Exc

avat

orLa

ndsc

ape

Trac

tor

Ligh

t Tow

er -

Tow

able

Mac

hine

Ska

teM

an L

iftM

ini E

xcav

ator

Mob

ile E

quip

men

tM

otor

Gra

der

Pave

rRe

bar S

hear

Ridi

ng L

awn

Mow

erRi

vet B

uste

rSc

isso

r Lift

sSc

rape

rSw

eepe

r & B

oom

Tille

r Tra

ctor

Trac

tor L

oade

rTr

affic

Cont

rol -

Arr

ow

Boar

dW

heel

Loa

der

Whe

el T

ract

or

150-303-441 (Rev. 01-15) 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

2014

.95

.96

.97

2013

.93

.95

.96

2012

.91

.94

.95

2011

.88

.93

.94

2010

.83

.90

.93

2009

.77

.87

.92

2008

.72

.84

.91

2007

.66

.80

.89

2006

.59

.76

.86

2005

.53

.72

.84

2004

.47

.67

.81

2003

.41

.63

.79

2002

.35

.58

.76

2001

.31

.53

.73

2000

.28

.49

.70

1999

.27

.44

.66

1998

.26

.40

.63

1997

.25

.36

.58

1996

.33

.52

1995

.32

.47

1994

.31

.44

1993

.30

.42

1992

.41

1991

.40

1990

.39

1989

.38

1988

.37

Tabl

e 2

(con

tinu

ed)

Pers

onal

Pro

pert

y Va

luat

ion

Fact

ors

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,

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150-303-441 (Rev. 01-15) 13

Table 4

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

Valuation Factors

MOLDS LONG LIFE

MOLDSSHORT LIFE

Depreciation Code ML MS

Age/Life of Asset 10 Years 3 Years

Year of Mfg.

2014 0.77 0.65

2013 0.60 0.25

2012 0.46 0.15

2011 0.36 0.00

2010 0.28 0.00

2009 0.22 0.00

2008 0.17 0.00

2007 0.13 0.00

2006 0.10 0.00

2005 0.00 0.00

2004 0.00 0.00

2003 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 nurs-eries 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 produc-tion that wears out relatively quickly.

150-303-441 (Rev. 01-15) 14

150-303-441 (Rev. 01-15) 15

II. Valuation Guidelinesfor Typical Businesses

and Equipment

150-303-441 (Rev. 01-15) 16

AMUSEMENTItem Typical Cost New Age/Life Table

Arcade Games:

Basketball gamesSingle player $4,225 3 ATwo player 4,465 3 AThree+ player 8,392 3 A

Billiard/pool tables (complete*)6 foot 3,187 86.5 foot 3,185 87 foot 3,195 88 foot 3,325 89 foot 4,205 8Bumper pool 2,048 8

Extra set of cue balls (replacement cost) 85 8Extra cue stick (replacement cost) 19 8Extra set of all accessories (replacement cost) 325 8Pool table light 200 10

Ping pong tables 1,175 5 BAir hockey tables 3,999 5 BFoosball tables 1,395 5 BBoxing machine 3,175–4,875

Countertop touch machine 3 A

Dartboard—electronic

Deluxe “sit-down” video

3,695

2,870–3,870

14,995–17,995 3 ASmaller “sit-down” video and dance games 9,875 3 A

Electric crane machines32” wide 3,295 3 A60” wide 7,495 3 A

Pinball machines 4,775–7,675Virtual bowling & shuffleboard 3,925 3 AKiddie rides 3,295 3 AShuffle board 9–22 foot lengths 4,645–5,845

Jukebox 6,475–8,675Jukebox—dinner-style, countertop 1,375–1,475

Photo booths:Small 6,975 8Large (sit down) 7,475-19,995 8

Redemption machines 3,595–13,995 3 A

Coin or token machinesBasic (only dispenses change and tokens) —small 1,099 14Basic (only dispenses change and tokens)—stand up 2,999 14Multifunction—breaks bills to smaller bills & coins 5,299-7,899 14Credit card system retro-fill (add on) 1,699 14

150-303-441 (Rev. 01-15) 17

Inflatable jump houses/obstacle coursesObstacle courses 3,295-12,995 3 BInteractive sports $1,195-9,950 3 BToddlers–juniors 995-5,595 3 BSlides 2,195-14,995 3 BCombos (jump and slides, etc.) 2,995-3,795 3 BJump castles 1,495-3,295 3 B

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

AMUSEMENT (CONT.)

Item Typical Cost New Age/Life Table

150-303-441 (Rev. 01-15) 18

APARTMENT, HOTEL AND MOTELApartment, hotel and motel

Typical Cost New Age/Life Table

Item Fair Average GoodArmoire $357 $514.50 $1,038.45 10

Beds (includes mattress, box spring, and frame)King 713 909 1,197 10Queen 466 724 983 10Double 483 703 885 10Twin 430 557 747 10

BathTowels (each) 2.89 5.69 11.99 50%Hand towel (each) 0.87 2.56 6.39 50%Face cloth (each) 0.24 1.09 2.62 50%Floor mat (each) 1.36 4.92 8.31 50%Shower curtain 3 x 6 6.81 8.65 13.64 50%Shower curtain 6 x 6 5.76 11.28 19.94 50%

Bed makings (per type)Sheets (flat, fitted, and pillow cover)

Twin 14.96 19.84 34.25 50%Full 17.23 21.83 41.60 50%Queen 20.30 24.67 44.31 50%King 24.41 28.74 49.04 50%

SpreadTwin 28.34 61.94 99.74 50%Full 30.44 72.44 109.19 50%Queen 31.49 85.04 117.59 50%King 41.99 98.69 141.74 50%

PillowsStandard 5.54 7.34 11.54 50%Queen 7.12 8.39 13.64 50%King 8.06 10.49 16.79 50%

Blender 20 40 80 10

Chest —3-drawer 231 378 494 10Clock radio (good=with iPod) 9 47 126 10Coffeemaker 23 36 81 10Cocktail table 110 170 265 10Credenza—4-drawer 278 415 499 10Crib 89 149 200 10

Desk 179 267 441 15 CDesk chair 126 142 200 15 CDinette set —Table and 4 chairs 280 565 715 10Dishware (if kitchen/kitchenette) 30 60 120 5 CDrapes—Per window (92” high x 96” long) 83 210 356 10Dresser—4- or 6-drawer 509 646 788 10DVD player 70 80 115 3 B

Game table (30”) 167 189 398 10

150-303-441 (Rev. 01-15) 19

Hair dryer $17 $29 $53 3 BHeadboard—Twin/double 79 173 315 10Headboard—Queen 95 189 336 10Headboard—King 110 226 347 10

Ice machine 1,638 4,778 5,513 10Iron 25 32 50 10Ironing board 19 27 42 10Iron/ironing board combo 72 77 98 10

LampsTable 15 25 50 10Floor 50 75 120 10Wall hanging single 49 56 70 10Wall hanging double 79 89 97 10

Lounge chair 284 381 457 10Love seat 399 504 641 10Luggage cart 263 819 3,434 10Luggage rack—metal folding 30 68 102 10

Maid’scart(housekeeping) 324 662 1,239 10Microwave 80 130 200 10Mirror 74 121 246 10

Nightstand 126 197 293 10

Pictures (each) 32 34 97 10Portable beds

Rollaway 180 220 350 10Mobile 369 650 900 10

Pots and pans for cooking 60 120 200 5 C

Recliner 335 505 10Refrigerator (mini) 120 300 500 10

Sleeper sofa—Queen 441 546 746 10

Telephone—w/5 guest keys 27 40 69 10Toaster 25 45 80 5 CTV wall mount 315 367 378 10TV

LCD 22” 289 336 703 10LCD 26” 399 483 808 10LCD 32” 472 682 1,018 10LCD 36/37” 735 984 1,092 10LCD 40” 735 871 1,092 10LCD 42” 745 1,186 1,943 10

APARTMENT, HOTEL AND MOTEL (CONT.)Apartment, hotel and motel

Typical Cost New Age/Life Table

Item Fair Average Good

150-303-441 (Rev. 01-15) 20

APARTMENT, HOTEL AND MOTEL (CONT.)Apartment, hotel and motel

Typical Cost New Age/Life Table

Item Fair Average GoodUtensils (cooking and eating) $30 $60 $120 5 C

Washer & dryer (in-room units—not commercial)Regular (per pair) 1,130 10Stackable coin-op (per pair) 1,130 1,300 10Side/side coin-op (per pair) 1,386 1,675 2,216 10

Washer & dryer (commercial—not in-room units)Stackable coin-op (per pair) 1,260 2,310 10Side/side coin-op (per pair) 9,471 14,014 22,186 10

Average towels and bedding per unitTwin (one bed)—twin bedding, spread, 2 pillows, 2 towels, 1 hand, 1 face, 1 mat, shower curtainFull (one bed)—full bedding, spread, 2 pillows, 4 towels, 2 hand, 2 face, 1 mat, shower curtainQueen—queen bedding, spread, 3-4 pillows, 4 towels, 2 hand, 2 face, 1 mat, shower curtainKing—king bedding, spread, 4 pillows, 4 towels, 2 hand, 2 face, 2 mats, shower curtain

150-303-441 (Rev. 01-15) 21

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

Hotel and Motel typical unit costs include these items:

Single Rooms

Fair Quality Average Quality Good QualityDouble 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

DrapesFloor LampClock RadioIronIroning BoardCoffee MakerHair 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 LampClock RadioIronIroning BoardCoffee MakerHair Dryer

150-303-441 (Rev. 01-15) 22

BAKERY

Item Typical

Cost NewAge/Life

Table

BagelsDisplay case—Countertop (acrylic) $90-260 5 BDisplay rack—Floor 710 10Display case—Baskets or pans

6-basket/pan capacity 1,400-1,600 1012-basket/pan capacity 2,150-2,800 1018-basket/pan capacity 3,400-4,250 10

Display case—Large bagel and pastry 7,250-8,570 10Baskets 32-54 10Metal trays 10-20 10

Bagel divider/former 10,150-20,600 10Single bagel divider machine 7,500-13,500 10Kettle (electric-gas)—Regular

10-45 gallon 4,500-8,500 1046+ gallon 13,000-24,500 10Kettle (electric-gas)—Steam, 80-150 gallon 12,500-17,700 10

Baker label printer 1,500 10Bread

Bread/bun racksOpen racks—60-pan 930-1,150 10Open racks—40-pan 470-820 10Open racks—30-pan 460-775 10Open racks—10-20 pan 250-950 10Enclosed racks—20 shelves 1,250 10Enclosed racks—32 shelves 1,350 10Enclosed racks—40 shelves 1,600-1,700 10

Bread slicerCountertop without bagger 1,550-4,350 10Freestanding with bagger 4,500-6,600 10

Bun divider/rounder 7,950-14,700 10Bun/bagel slicer 1,450-1,700 10

Cart—Cake box 920 10Case, bakery

RefrigeratedApprox. 36” wide 4,570-7,770 12Approx. 48” wide 5,050-9,899 12Approx. 77” wide 7,780-10,315 12Tall, self-serve—approx. 30” wide 2,600-3,600 12Tall, self-serve—approx. 48” wide 3,900-5,000 12

Nonrefrigerated28”-32” wide 2,350-3,800 10Approx. 36” wide 2,900-4,700 10Approx. 48” wide 2,450-4,850 10Approx. 77” wide 4,630-5,560 10

Cookie display 315-950 10Cookie machine 10,500-40,000 10

Kook-e-King model 3,450-8,450 10

Dishwasher Under counter 3,300-5,500 10Door-type—Standing 3,750-13,000 10

Depositer—Cookie and confectionery 46,900 10

150-303-441 (Rev. 01-15) 23

DonutCutter w/plain plunger and cylinder $1,850 10Depositor 1,600–4,000 10Fryer—Smaller units 17x25 to 34x24

Electric 3,780–5,100 10Gas 4,420–5,800 10

Fryer—Mid-sized units 5,300–13,000 10Fryer—Larger units 27,000–33,000 10Glazer—Hand or roll 1,200–2,500 10Glazer and processing system, large 11,000–20,000 10Icing bowl warmers 1,500–1,800 10Icing finisher 5,000 10

Dough divider 6,800–7,400 10Dough sheeter 3,100–10,500 10

Hopper—Hard mix 12,900 10Hopper—Soft mix 6,500 10

Mixers, bakery5-6 quart 585 107-8 quart 1,000 1010-20 quart 950–4,600 1030-40 quart 3,000–7,500 1060 quart 6,000–11,500 1080 quart 9,000–28,000 10>80 quart

Molding machine, french bread 4,750–6,600 10

Ovens/stovesConvection

2-pan electric 1,600 104-pan electric/gas 2,550–4,800 106-pan electric 3,500–8,000 1010-pan 10,400–15,000 10Stand for ovens above 2-6 pan 750 10Base cabinet for 10-pan 1,680 10

Rack (whole rack fits into oven)Single rack 15,000 10Double rack 18,000 10Double rack—pass-through 41,000 10

Deck1 deck (2-3 pans) 6,370–13,900 102 decks (4-6 pans) 10,650–21,600 103 decks (6-9 pans) 15,050–29,300 104 decks (8-12 pans) 19,225–37,050 10

Pastry-filling injector 1,550 10Pie presses 5,700–8,000 10Projector, designer 460 10

BAKERY (CONT.)

Item Typical

Cost NewAge/Life

Table

150-303-441 (Rev. 01-15) 24

BAKERY (CONT.)

Item Typical

Cost NewAge/Life

TableProofers/retarders

Single-door proofer $3,700–10,700 102-door proofer 5,950–13,550 102-door pass-through proofer 15,400–20,900 10Single-door retarder proofer 9,920–15,300 102-door retarder proofer 11,250–18,700 10Walk-in proofer 5,740–17,800 10Proofer holding cabinet, 8-17 pan capacity 2,050–4,000 10

RacksDunnage rack 80–125 15 CCamshelving—Metal, incl. 4 vented shelves 295–440 15 CCamshelving—Polypropylene incl. 4 vented shelves 272-465 15 CMobile camshelving—Metal 385-460 15 CPot rack 325 10Wire shelving—All purpose expoxy wire shelving

Complete sets=4 posts and 4 shelves30” long x 18”-24” deep 100–140 15 C36” long x 18”-24” deep 100–250 15 C42” long x 18”-24” deep 110–210 15 C48” long x 18”-24” deep 120–250 15 C60” long x 18”-24” deep 140–285 15 C72” long x 18”-24” deep 170–320 15 C

Scale—Bakers 16 lb 475 10Scale—Label printing 1,200 10Sinks

One tub 250–365 10Two tub 390–580 10Three tub 480–760 10

TablesBudget equip. stands (24x24 & 24x30)—Galvinzed and stainless

290–430 10

Depanning—stainless 970–1,550 10Stainless steel with undershelf 460–970 10Wood top/stainless legs 775–1,825 10Wood top/galvanized undershelf 830–1,350 10

Tortilla press 3,200–9,908 10Tortilla system 11,600–23,000 10

Walk-in cooler 8 x 10 3,500–4,200 10Walk-in freezer 8 x 10 4,350 10

150-303-441 (Rev. 01-15) 25

BARBER AND BEAUTY SHOPBarber Shop

Item Typical Cost New Average Cost Age/Life Table

Estimated cost per chair/station $2,030 10Per Item Cost

All purpose chair $389–1,100 $500 10

Back bar—wet 1,456–6,468 3,962 15 CBarber chair 469.99–899.99 685 10Blow dryers 16.99–109.99 60 3 BBrushes 0.99–9.57 5 3 B

Cape 4.95–39.95 7 3 BChair/dryer combination 544–1,439 992 10Combs 0.99–7.99 4 3 B

Disinfectant/sanitization jar 16.99–24.99 20 3 BDisinfectant/sanitization machine 275–1,204 740 10Dryer, free-standing 199–1,195 697 10

Electric clippers 44.99–129.99 87 3 B

Hair trimmers 7.79–89.99 49 3 BHair shears/scissors 45.99–99.99 73 3 BHot lather machine 245 245 3 B

Mats 32–200 130 3 B

Shampoo bowl 169 169 10Shampoo chair 199-700 300 10Shoe polish stand w/chair 2,624 2,624 10Straight razors 4.49–44.99 25 3 B

Towels 17.99–21.99 15 3 BTowel warmer/cabinets 151–528 340 10Tweezers 10.99–16.99 14 3 B

Vacuum cleaner 79–499 289 15 C

Beauty ShopOverall CostEstimated cost per chair/station $3,000Per Item Cost

All purpose chair $389–1,100 $465 10

Backwash unit (for shampooing)—No chairs (wet station) 798–3,825 2,073 10

Dryer chairs w/dryers 544–1,439 610 10Dryers 199–1,195 697 10

Facial stationFacial beds 270–2,816 1,548 10Facial chair w/pump 299–4,495 2,397 10Facial steamer 185–985 285 10Microderm abrasion machines 999–8,365 4,000 10Multifunction skin care machines (2-5 functions) 246–1,188 717 10Multifunction skin care machines (8+ functions) 1,199–3,945 2,572 10Skin scrubber machines 489–1,675 589 10Vichy-shower 4,275–6,468 5,372 10Magnifier lamp with stand 200–450 200 10

Hair processors 1,232–2,245 1,739 10

150-303-441 (Rev. 01-15) 26

BARBER AND BEAUTY SHOP (CONT.)Beauty Shop

Item Typical Cost New Average Cost Age/Life Table

Manicure or pedicure stool $100–200 $289 10Manicure table—vented 136–602 350 10Massage table 971–5,250 2,400 10Massage table—portable 239–555 300 10Massage chair 130–349 240 10

Nail table—nonvented 130–820 420 10Nail table—vented 440 735 10

Pedicure spa—portable 1,039 1,039 10Pedicure spa 2,621–4,900 3,761 10Pedicure spa—pipeless 3,010–12,450 4,000 10

Rollabout carts and trays 100–230 144 10

Shampoo bowls 230–840 535 10Shampoo systems (chair and bowl together) 900–1,800 750 10Styling chair 249–900 575 10Styling stations 400–1,400 500 10

Tanning bed—Lay down style 2,099–33,999 3,500 10Tanning bed—Stand up 1,297–11,000 6,500 10Tanning booth—Spray on 18,900–25,000 21,950 10Tools/supplies

Flat irons (nonceramic) 14.99–84.99 35 3 BFlat irons (ceramic) 14.99–39.99 27 3 BCurling irons 21.99–38.90 30 3 BHair dryers 16.99–109.99 60 3 BHair setters 37 37 3 BElectric clippers 44.99–129.99 47 3 BHair trimmers 7.79–89.99 45 3 BHair shears/scissors 45.99–99.99 70 3 BStraight razors 4.49–44.99 25 3 BBrushes 0.99–9.57 5 3 BCombs 0.99–7.99 4 3 BTweezers 10.99–16.99 9 3 BWax warmer 40 40 3 BCutting capes 4.95–39.95 7 3 BDisinfectant/sanitization jar 16.99–24.99 20 3 BDisinfectant/sanitization machine 275–1,204 740 10Towels 17.99–21.99 15 3 BHair salon books 9.99–47.97 15 3 BMats 32–124 78 3 B

Towel warmer/cabinets 151–528 340 10

Vacuum 79–499 289 15 C

Waxing bed 425–845 635 10

150-303-441 (Rev. 01-15) 27

BOWLING CENTERItem Typical Cost New Age/Life Table

Ball cleaner/polishing machine $4,500–11,000 12Ball engraver 1,300 12Ball fitting machine (display, ball, and cables) 700 12Ball, house (7 per lane) each 65 10Ball plug router 150 12Ball resurface machine 3,600–11,000 12Ball spinner 585 12Ball storage racks

Lower 8 ball rack 160 15 CRolling 9 ball rack 299 15 CRolling 19 ball rack 598 15 C3-level ball rack—12 balls 850 15 CDouble ball rack—24 balls 900 15 C

Basic bowling light package, per lane 1,200 10Bowling pins (2 sets per lane, 1 extra set per 10

lanes—cost/set)* 135–225 3 BBuffing machine 1,200 10

Chairs, swivel (for spectator tables) 180–300 12Straight line chairs (2 seats) 400 12Straight line chairs (3 seats) 600 12

Dodo scale (used to balance bowling balls) 900 12Drilling machine (includes 40 bits, measuring

device, and jigs) 8,500 12extra bits (each) 75 3 B

24 bits 900 3 B38 bits 1,300 3 B

Mill-drill complete 10,000 12

Gutter mop 31 12Gutter and lane mop 115 12

refill (per head) 15 3 B

Lane—actual wood lane 1,600–4,200 15 CLane—gutters 760–820 15 CLane—bumpers 1,500–1,775 15 CLane panels (at end of lane-display) 995–1,600 10Lane—ball return 2,500–3,500 15 CLane—bowling terminal 600–1,600 10Lane cleaner (5 gallon) 150 NISLane machine 12,995–34,995 12Lane monitor system 2,200 12Lane oil (5 gallon) 235 NISLino cloth (box) 100 NISLino duster (lane dragger) 650 12Lockers—10-unit bank 820 15 C

Machine cleaner (5 gallons) 120 NISMeasuring ball (for finger layout) 1,000 12Model wall freestanding table 850 12Monitors—overhead 1,200–4,500 10

Open play sheets (per 1,000) 65 NIS

Pencils (per gross) 20 NISPin cleaner (5 gallons) 84 NISPin cleaning machine—manual 2,000 12Pin cleaning machine—start up kit 3,100 12Pin duck machine 7,500 12

150-303-441 (Rev. 01-15) 28

BOWLING CENTER (CONT.)Item Typical Cost New Age/Life TablePinspotter machine $20,500–30,500 15 C

Rotary floor machine (20”) 1,800 12

Shoes (8 pair per lane) each pair 40 3 BShoe display—rolling 1,021 12Spectator lounge couch (4 spectator) 1,500 12Spectator tables (48” round) 350–750 12

Table & 3 curved chairs 700 12Table and 4 chairs 1,200–1,400 12Table w/ball racks 700–1,200 12Tool kit (for pin setting machine) 1,500 12

Waste recepticle 95 12Wet/dry industrial vac 975 10

*Most bowling alleys have duplicate sets of pins that are used when others are being repaired.

150-303-441 (Rev. 01-15) 29

CLOTHING—RETAIL STOREItem Typical Cost New Age/Life Table

Display and wall panel systemsGrid wall panel systems

Panel displays2’x4’ $16 102’x5’ 20 102’x6’ 24 102’x8’ 32 102’x6’withlegs 44 10Legs—T 18 10Legs—L 15 10Triangle with dolly 75 10Grid pinwheel w/dolly (4 sides) 130 10Grid gondola w/dolly (2 flat ends w/large midsection) 142 10

HardwareHooks and hang rods 1–5 10U-hang rail 15 10Scarecrow displayer (bar w/extension for display) 12 10Straight hang bar 15 10Wire baskets 7–16 10Wire shelves 11–16 10Hangers 9 10Cap displays 3–15 10

AcrylicGrid wall shelves 4–20 10Sign holders 3–7 10Brochure holders 10–22 10Divided trays 13–15 10

Ladder systems (look like mini ladders)8’wall 50 10Anchor bracket 18 10Wall mount 4 10Ladder post 46 10Shelves 28–58 10Floor rack—54” 65 10Floor rack—72” 75 10

Slat wall panel systemsSlatwall4’x8’panels 47 10

Paint-ready grade 87 10Stock laminates 83 10Brushed aluminum 83 10Prefinished w/painted groves 97 10Natural wood—Oak 107 10Natural wood—Birch 235 10Mirror—Acrylic 235 10

Slat wall additives for groovesPVC insert strips 24 10PVC color snaps 34 10Rigid vinyl inserts 56 10Aluminum inserts 93 10

Slat wall hardwareHooks, brackets, holders 1–4.50 10Round tubing u-shaped bar 11 10Bull-nose shelves 14-27 10Wire baskets, shelves, and display items 5–35 10

Slat wall acrylicShelves 2–27 10

150-303-441 (Rev. 01-15) 30

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

Full showcase $99 10Divided trays 13–16 10Brochure holders 8–34 10Card and video rack 5–40 10

HangersCovers—Kant slip and foam (per 200) 15–17 NISCovers—Clear shoulder (per 400) 36 NISFlex tube display 4.95 3 BPlastic (per 100)

Dresses and blouses 32 3 BPants, tops, and dresses—Extra heavy 44–49 3 BSuit—top and bottom 69.50 3 B

Plasticchildren’s(per100)Top—Children and junior 25–34 3 BPant and combo 55–69 3 B

Wood (per 100)Coat and suit—Flat 90 3 B17” coat 140–145 3 B17” pant/suit 161–167 3 B14” pant 177–193 3 B17” suit 191–197 3 B

Woodchildren’s(per100)Top (children and junior) 96–110 3 BPant/skirt 135 3 BSuit—11” 142 3 BDrop—12” 196 3 B

Retriever 12 10Salesman bags (per 100) 45–57 NISSalesman hangers (per 100) 80–136 3 BStacker 14 10

Mirrors (9”x12”) 11–48 10Mannequins

FiberglassFull body 139–255 10Headless 95–210 10Styrofoam heads 25–35 10

Jersey-covered torso formsMen and women 64–266 10Child 59–111 10

PlasticFull body 129 10Headless 95 10

PVC—Fashion forms (partial body form on hanger) 8–25 10Tube flex forms 40 10

RacksFloor clothing

Round rack 65–78 10Two-way—Basic 50–60 10Two-way—Contemporary 138–200 10Four-way—Basic 65–83 10Three- and four-way—Contemporary 300–338 10Spiral—Basic 64 10Spiral—Contemporary 284 10Hat rack—Countertop 59 10

150-303-441 (Rev. 01-15) 31

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

Hat rack—Floor display $111–148 10Rolling racks 45–135 10Combination rolling rack (shelves and rod) 182–290 10

Greeting card (picture frame) 95–172 10Sunglass rack 10–25 10

SecurityDoor alarm 110 15 CDoor security gate (tag sensor gates) 1,355–1,450 15 CMirrors (12”–30”) 38–95 10

Shelving, each (13 x 24 to 15 x 48) 14–38 10Showcases (48” to 70” long)

Full vision 410–525 10Flat-top counter 249–340 10Recess top cash register stand 210 10Ledge top counter 340–400 10Jewelry case—70” long 500 10Corner filler 154–208 10Trophy cases 624 10Countertop cases 50–200 10Folding dump table 77–100 10

Showcases, display (exterior glass, lighting, lock)Full vision 474–547 10Upright display to 72” high (base price w/o lights, mir-ror, locks) 786–920 10

Add $22, lock; $150, mirror; $122, lock; $200 gold trimTower displays 520–640 10Jewelry case 535–562 10Corner case 385 10

Showcases, glassGlass display showcase 315 382 10Glass display unit 169–194 10Glass cubes—center stack 148–297 10Glass cubes—step up 128–227 10Glass cube kits (2 x 3 to 5 x 5) 84–275 10

Sign holders 10–96 10Steamer 150–280 10

Tagging guns and labelersStandard tagging gun 30–45 10Labelers 34–79 10

Track lighting, power track (incl. connectors) per sq. ft. 7 10Lamp holders 30 10Additional connectors 15 10

Turn systems (incl. ticket dispenser) 450 10

150-303-441 (Rev. 01-15) 32

COPY MACHINESDepreciation factors to be applied to original cost new. As long as an item remains in use, regardless of age, the assessment will not be less than 25 percent of original cost new on ana-log copiers and 7 percent of replacement cost new on digital copiers.

Analog — 5-year Life Digital — 5-year Life1st year 0.75 1st year 0.582nd year 0.50 2nd year 0.323rd year 0.35 3rd year 0.194th year 0.30 4th year 0.105th 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 Good1st assessment year 0.762nd assessment year 0.603rd assessment year 0.434th assessment year 0.325th assessment year 0.236th assessment year 0.147th 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.

MICROCOMPUTERSBecause 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 0.582nd 0.323rd 0.194th 0.105th (and thereafter) 0.07

150-303-441 (Rev. 01-15) 33

DENTALItem Typical Cost New Age/Life Table

AccessoriesAutoclavable syringe—head only (each) $185 5 BFoot control (each) 270–365 10Touchpad 460–1,400 5 BTrays 50–105 10Tray holders 200–430 10

Air abrasive unit 1,995–3,090 10Amalgamator 230–360 10Assistant’s/hygienist’scart 2,750 10Assistant instrumentation—3-position holder 2,785 10Assistant instrumentation—4-position holder 2,900 10Assistina maintenance system (cleans air and water channels) 2,500–2,640 10

Bleaching light 830–2,500 10

CabinetryBasic w/sink and side cabinets—No delivery system 6,100 10Larger cabinet w/sink, drawers, cabinet—No delivery system 5,800 10Basic w/delivery system 5,340 10Larger cabinet w/delivery system 10,000–21,000 10

Cameras intra-oralCamera 3,400–6,400 10Dock—Analog, USB2 3,150 10Dock—Module only 1,730 10

Chair, dental (for patient) 4,900–11,800 10Compressor 4,090 10

30-gallon—various HP 2,300–3,100 1060-gallon—various HP 2,600–3,300 1080-gallon—various HP 4,030–8,153 10

Compressor—Oil-less dental6.6-gallon—1 HP 1,200 1010-20 gallon—various HP 1,800–5,700 1030-gallon—various HP 4,600 1060-gallon—various HP 4,800–5,700 1080-gallon—various HP 8,200–10,800 10120-gallon—various HP 11,000 10

Curing lights 1,550–2,200 10Cuspidor 2,150–3,900 10

Darkroom equipmentPortable darkroom 800 10Fixed darkroom equipment (exclude film duplicator) 1,100 10

Delivery system (not including extras)3-hand piece 3,100–4,400 104-hand piece (one is water) 4,800–11,000 10

Electrosurgery units 400–8,000 10

Hand tools—Fiber optic handpiece kits 500–1,000 5 BHand tools, additional accessories, extras (per treatment room) 1,700 5 B

Laboratory items (includes model trimmer, plaster bin, lathe, plaster tray, vibrator, etc.) 2,100 10

Lights (track mount) 3,000–4,000 10Lights (unit mount) (includes power supply) 2,000–3,000 10

Nitrous oxide system (built in) 3,000–5,000 10

150-303-441 (Rev. 01-15) 34

DENTAL (CONT.)Item Typical Cost New Age/Life TableNitrous oxide system (portable) $5,500 10

Soft tissue laser units 5,000–10,000 10Sterilizer 9,400 10Stools/chair for doctor and assistant (2 chairs) 1,100–1,850 10

Ultrasonic cleanersSmaller units up to 1 gallon 300–800 10Larger units over 1 gallon 800–2,400 10

Ultrasonic scalers 350–4,800 10

Vacuum pump 1,200–6,975 10

X-ray unitsCephalometric 25,000–95,000 10Intra-oral 2,650–8,800 15 CPanoramic 19,000–55,000 15 C

X-ray digital system 6,995–9,990 10X-ray film duplicator 325–500 15 CX-ray lead apron 65–150 15 CX-ray printer 250–1,500 10X-ray processor 2,300–7,500 15 C

150-303-441 (Rev. 01-15) 35

GROCERY STORE

Item Typical

Cost NewAge/Life

TableAlarm systems —Full camera $35,000 15 C

Doorway tag security system 2,500–4,000 15 CCheckpoint computer and security system 5,000–80,000 15 C

CartElectric 995 7Shopping 90 8

Plastic—medium 100 8Metal—medium 100 8

Shopping cart carriage (corral in parking lot)Single 400 15 CDouble 450 15 C

Hand basketsKit—20 baskets and rack 215 8

Stock truck—U-boat type 275 15 CMetal platform cart 275 15 C

Cabinet, video (locked storage) 800 15 CCases

Cheese (6' × 14') 21,500–28,000 12Floral

1-door swing (12 cu. ft.) 1,200–1,800 121-door swing (23 cu. ft.) 1,500–2,025 122-door slide (47 cu. ft.) 2,300–2,600 122-door slide (61 cu. ft.) 2,800 123-door slide (69 cu. ft.) 2,900–3,300 123-door slide, 72 cubic feet 2,950–3,400 12

Freezer, frozen food/ice cream1 door (23 cu. ft.) 2,300 122 door (49 cu. ft.) 3,100 123 door (72 cu. ft.) 3,700 124 door (8' sectional) 4,600 125 door (12' sectional) 5,300 12

HeatedCountertop (28” wide x 24” high) 650 10Countertop—2 pan (29” wide x 24” high) 1,951 10Display—48” wide 7,000 10Display—60” wide 8,500 10Display—72” wide 9,500 10Display—98” wide 12,000 10Wall—1 door (35” wide x 79” high) 4,500 10Wall—2 door (55” wide x 79” high) 4,500 10Wall—2 door (68” wide x 79” high) 6,200 10Pizza display (12” 3-tier) 950 10Pizza display (12” 4-tier) 1,200 10

Meat/seafood cases50” wide 11,500 1274” wide 12,900 1298” wide 15,250 12

Produce(12’sectional) 3,000 12Refrigerated

Countertop refrigerator (24”—1 door) 1,200 12Display—48” wide 5,700 12Display—60” wide 6,500 12Display—72” wide 7,000 12Display—98” wide 10,000 12Wall—1-door (24” wide x 64” high) 1,200 12Wall—2-door (42” wide x 79” high) 2,100 12

150-303-441 (Rev. 01-15) 36

GROCERY STORE (CONT.)

Item Typical

Cost NewAge/Life

TableWall—3-door (78” wide x 79” high) $3,200 12Wall—5-door(12’sectional) 4,000 12Ice chest freezer (44” wide x 27” deep x 38” high) 1,200 12

Cash registers (electronic) 2,100 5 BCheck-out scanner units (processor, terminal, scan-

ner—10 checkstands) 45,000 5 BCheckstand, Belt-type 2,700 10Coffee-type products

Coffee pot brewer1 warmer 280 102 warmer 300 103 warmer 610–630 10

Coffee airpot brewerSingle 365–650 10Double 605–1,065 10

Coffee shuttle brewerSingle 900 10Double 1,400–1,700 10

Compactors/bailers—Trash and cardboardIndoor packers 7,500–21,000 15 CLarge compactors—Outdoors 8,700–18,200 10Bailers—Outdoors 7,000–26,000+ 10

CounterFloral 10' 1,750 15 CVideo 8' 1,400 15 CVideo 20' 3,000 15 C

DishwasherUnder-counter

High temp 3,300–5,500 10Low temp 3,500–5,050 10

Conveyor model 9,500–16,700 10Door type—Standing

High temp 7,700–13,000 10Low temp 3,000–8,250 10

Display/shelvingBulk food 10,000 5 BWall and island units w/6 shelves (84” H)—15” W 170 10Wall and island units w/6 shelves (84” H)—24” W 200 10Wall and island units w/6 shelves (84” H)—30” W 210 10Wall and island units w/6 shelves (84” H)—34” W 225 10Wall and island units w/6 shelves (84” H)—36” W 270 10End panel wall unit w/6 shelves (84” H)—48” W 50 10End panel wall unit w/6 shelves (84” H)—15” W 60 10Gondola(islandshelving)—25”base,60”Hx8’L 440 10Gondola(islandshelving)—25”base,60”Hx12’L 600 10Gondola(islandshelving)—25”base,60”Hx20’L 930 10Gondola(islandshelving)—25”base,60”Hx28’L 1,260 10Gondola(islandshelving)—25”base,60”Hx32’L 1,450 10Gondola(islandshelving)—25”base,84”Hx8’L 510 10Gondola(islandshelving)—25”base,84”Hx12’L 700 10Gondola(islandshelving)—25”base,84”Hx20’L 1,100 10Gondola(islandshelving)—25”base,84”Hx28’L 1,500 10Gondola(islandshelving)—25”base,84”Hx32’L 1,700 10

Disposal unit—Produce 7,500 10Drink dispenser—Noncarbonated/refrigerated

Single 5 gallon 700 10

150-303-441 (Rev. 01-15) 37

GROCERY STORE (CONT.)

Item Typical

Cost NewAge/Life

TableDouble 5 gallon $990 10Triple 5 gallon 1,230 10

Soda fountain dispenser 1,500–3,800 10Generator 30 kw 9,000 15 C

HumidifierProduce mist 4,500 10Mobile mist 1,500 10

Ice machines w/bins 4,300 10Cuber—290 pounds 2,250 10Cuber—339 pounds 5,200 10Flaker—400 pounds 2,800 10Flaker and nugget—205 pounds 3,500 10

Ice maker/dispenser—Touch-free countertopCublet—273 pounds 3,300 10Flaked—392 pounds 3,000 10Flaked—453 pounds 3,250 10Nugget—523 pounds 4,100 10

Ice merchandiser (double door) 2,925 10Ice storage bins

370 pounds 750 10778 pounds 1,050 10

Juice machine 8,000 10

Labeler, automatic 6,545 10

Magazine and card racks (10') 1,500 10Merchandiser

Dough (refrigerated) 3,100 10Egg (refrigerated) 3,800 10Wine (refrigerated) 5,000 10

Pallet trucks—Electric 3,000 15 CManual 280 15 CStraddle 6,000 15 C

Pineapple corer 1,250 10

Rotary floor machine (20”) 1,800 10

Safes (5–7 cu. ft.) 800–2,500 15 CScales

Electronic 70–1,500 15 CProduce 378 15 CCheckstand 802 15 C

Scanner units 2,500 5 BSinks

One tub 250–365 10Two tub 390–580 10Three tub 480–760 10

Telephone/intercom 40,000 5 BTelevision surveillance—Entire store (digital) 75,000 15 CTerminals (electronic) 3,380 5 BTime clocks 320 10Trash receptacle (concrete) 450 15 C

Box-style 520 10

Vacuum sealer 1,600 10

150-303-441 (Rev. 01-15) 38

GROCERY STORE (CONT.)

Item Typical

Cost NewAge/Life

Table

Walk-in refrigerator6 x 6 $2,750–5,800 128 x 8 3,700–6,500 1210 x 10 4,700–8,000 12Customized +35 degrees F to -10 degrees F

$36.50–46.50/sq. ft. See px/sq. ft. 12

Temperature RangeFloor Area +35° F. –10° F.sq. ft. $36.50 $46.50 12

Wet vacuum 500 10Wine chiller 1,895 15 C

150-303-441 (Rev. 01-15) 39

MEAT AND DELI SHOPSMeat Shop

Item Typical

Cost NewAge/Life

TableBlender $750 7Bone duster 2,700 10

CaseRefrigerated fish/meat (curved front glass)4’ 4,250 106” 4,500–14,000 108' 5,500–16,000 1010' 12,500–20,000 10Tall—Self-serve (approx. 30” wide) 2,600–3,600 12Tall—Self-serve (approx. 48” wide) 3,900–5,000 12

Meat8' Open Sectional Base Unit 1,930 128' Open Sectional Multi Deck—5-deck 4,000 1212' Open Sectional Base Unit 2,440 1212' Open Sectional Multi Deck—5-deck 5,000 12

Cutting board 44–100 10

Dehydrators 2,500–6,500 10Dishwasher

Under counter 3,300–5,500 10Door-type—Standing 3,750–13,000 10

Display risers 87 10

Fat tester 520–1,500 10Floor cleaner machine—Cleaner/buffer 975 10

Gloves—Metal mesh 50 10Grinder 650–2,400 10

Lobster tank 8,500 10

Mixer 300–2,100 10Mixer/grinder combo 700–2,500 10

Poultry cutter 1,895 10

Sausage stuffing machines 1,100–3,600 10Saw, meat and bone 3,500 10Scales 300 10Sharpener—Knives 475–800 10Sinks

One tub 250–365 10Two tub 390–580 10Three tub 480–760 10

Slicer—Meat and cheese 500–3,000 10Smoker 500–3,500 10

Table—Budget equip. stands (24 x 24 & 24 x 30), galvanized and stainless 290–430 10

Table—Depanning, stainless 970–1,550 10Table—Stainless steel with undershelf 460–970 10Tenderizer 1,400 10

Vacuum sealer 1,600 10

Walk-in freezer6 x 4 4,800 108 x 8 6,800 1010 x 10 8,200 10

Wrapping machine—Hand 200 10Wrapping machine—Power 450–3,000 10

150-303-441 (Rev. 01-15) 40

MEAT AND DELI SHOPS (CONT.)Deli Shop

Item Typical

Cost NewAge/Life

TableBBQ cooker $3,500–5,800 10Blender 450 7

Carving station with heat lamp 1,200 1012' Base 1,000 15 C18' Base 1,500 15 C

Case, deliRefrigerated

Countertop refrigerator, 24”, 1 door 1,200 12Display—48” wide 5,700 12Display—60” wide 6,500 12Display—72” wide 7,000 12Display—98” wide 10,000 12Wall—1-door (24” wide x 64” high) 1,200 12Wall—2-door (42” wide x 79” high) 2,100 12Wall—3-door (78” wide x 79” high) 3,200 12Ice chest freezer (44” wide x 27” deep x 38” high) 1,200 12Sushi case—50” 1,900 12Sushi case—60” 2,100 12Sushi case—70” 2,300 12

HeatedCountertop—28” wide x 24” high 650 12Countertop—2-pan, 29” wide x 24” high 1,951 12Display—48” wide 7,000 12Display—60” wide 8,500 12Display—72”wide 9,500 12Display—98” wide 12,000 12Wall—1-door (35” wide x 79” high) 4,500 12Wall —2-door (55” wide x 79” high) 4,500 12Wall—2-door (68” wide x 79” high) 6,200 12Pizza display—12” 3-tier 950 12Pizza display—12” 4-tier 1,200 12

Dishwasher (see Restaurant section)

Food processor (commercial) 800–1,200 10Freezer (see Restaurant section)Fryer, deep fat and pressurized (see Restaurant section)

Grater 700 10

Hamburger patty press 300 10Hood, service—Deli w/fire protection (4' × 13') 10,000 10Heated air curtain

36” 1,200 1048” 1,250 1060” 1,300 1072” 1,350 10

Heated warming shelf36” 375 1248” 500 12

Hood ventilation systems (see Restaurant section)Hot dog roller grill 800–1,800 12

Lettuce chopper/shredder 450 10

150-303-441 (Rev. 01-15) 41

MEAT AND DELI SHOPS (CONT.)Deli Shop

Item Typical

Cost NewAge/Life

TableLiquid countertop food warmer with pump and

heated spout3.5 quart $200 127 quart 250 1211 quart 275 12

Microwave (see Restaurant section)Milkshaker 150 10Mixer (see Restaurant section)

Ranges and ovens (see Restaurant section except for small units)

36” range/ove/grill combo 2,500–5,000 10Refrigerator (see Restaurant section)Rotisserie oven 8,500–16,000 10

Salad—Deli bar/island4’foodbar—mobile 850 126’foodbar—mobile 1,200 12

Sink (see Restaurant section)Slicing machine—10” 750 10Slicing machine—12” 900 10Steamer 1,000–6,500 10Tables and chairs (see Restaurant section)Toaster—Regular 375 10Toaster—Conveyer 800 10

150-303-441 (Rev. 01-15) 42

MEDICALItem/Overall Cost Typical Cost New Age/Life TableExamining rooms $4,635 15 CLaboratory 8,755 10Minor surgery room 19,570 10Per Item CostAntepartum (fetal) monitors 900–4,300 7Aspirators

Portable 300–780 10Two pumps 870–2,400 10

Audiometers (hearing tests) 2,100–3,900 10Autoclaves (sterilizer) 3,400–4,200 10

Blood analyzer (serometer) 21,630 7Blood pressure gauge—Table- or wall-mounted (aneroid) 125 7

Carts (anesthesia, emergency, prescription, etc.) 1,200–2,500 15 CCentrifuge 223–1,325 7Chair—Blood drawing 430–650 10Chart/magazine holder 50–150 15 CChemical analyzers 42,320 7

Defibrillators 1,650–9,400 7Diagnostic set (Welch Allyn 3.5v diagnostic) 1,650–9,400 7Diagnostic system—Wall mount (Welch Allyn 3.5v diagnostic) 1,000 15 CDopplers 450–7,000 7Drug cabinet 400 15 C

ECG/EKG machine 3,000–5,600 7Examining room cabinets 1,050–1,400 15 C

Filing systemsShelving—Single entry 451 15 CBuilt-in sliding shelves 1,950 15 C

Fluroscopic x-raySmall clinic 205,000 15 CLarge clinic 457,000 15 C

Hematology analyzers 9,500–217,000 15 C

Goose neck lamp 80 10

Infusion pump stands (IV racks, etc.) 175–250 15 CInstruments 3,090 5 B

Microscope 1,545 15 CCompound 950–2,000 15 CStereo 460–690 15 CSurgical 6,650–10,500 15 C

Mini mass spectrometer 22,900 10

Pediatric tables 1,580–2,600 10

Reference libraries 950 No dep.Refrigerator for lab 1,275–7,700 12

Spirometer 1,500–3,800 7Stools/chairs for doctor and assistant (2 chairs) 500 10Suction pump 260 10Surgery room cabinets (5') 825 10

150-303-441 (Rev. 01-15) 43

MEDICAL (CONT.)Item/Overall Cost Typical Cost New Age/Life TableSurgery room lights $3,100 10Surgery table—Minor procedure 7,210 10Surgery table—Major procedure 15,500 10

Tables—Utility (stainless steel, portable w/tray) 570–850 15 CExamining table

Manual 1,350–2,800 15 CPower 1,850–10,875 15 C

Treatment table 500–3,400 15 CTablet counter 1,205 10

Ultrasound 1,300–2,650 5 BUltraviolet exam light (woods) 340 10

Vital signs monitors 900–7,960 7

Waste receivers 185 10

X-ray machine 54,000 15 C

150-303-441 (Rev. 01-15) 44

MOVIE THEATER EQUIPMENTItem Typical Cost New Age/Life TableAmplify speakers ticket booth $550 10

Computer point of sale station 1,250 5 BCrowd control pole and rope 140 10

Digital cinema system (projector, lens, server) 65,000 15 C

Omni max projector (sound extra) 110,000 15 COmni-term ticket and concession system

Small system—1 ticket outlet and 3 concession terminals 8,250 5 BLarge system—Unlimited ticket outlets and concession ter-minals 13,500 5 B

Projector 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 C7.50 silver 15 C

Sound system Dolby 20,050 10THX (add to Dolby) 6,000 10

Splicing machine 430 15 C

Concession Equipment

Cotton candy maker 1,100–1,950 10

Express multiples—3- to 5-pump condiments 680–830 10

Hot dog merchandiser—Countertop unit w/bun warmer 1,400 10

Ice machine 5,000 10

Nacho cheese warmer 380 10Nacho chip case 380 10

Point of Sale system 2,000 5 B

Popcorn machine6 oz. Kettle (stainless steel) 639 108 oz. Kettle (stainless steel) 1,299 1012 oz. Kettle (stainless steel) 1,419 1018 oz. Kettle (stainless steel) 1,979 10

Pizza cabinet 510–1,200 10Pretzel bake and serve cabinet 1,370 10

Soft drink dispensers—CO2 1,500–3,800 10

150-303-441 (Rev. 01-15) 45

OFFICEItem Typical Cost New Age/Life Table

Furniture Average Good

BookcasesWood

3 shelf $60 N/A 15 C4 shelf 90 N/A 15 C

Laminate2 shelf 40 100 15 C3 shelf 50 80 15 C4 shelf N/A 100 15 C5 shelf N/A 130 15 C

Metal2 shelf 110 N/A 15 C3 shelf 130 N/A 15 C4 shelf 160 N/A 15 C5 shelf 200 N/A 15 C6 shelf 240 N/A 15 C

Chairs DraftingExecutive

Leather 130 1,500 15 CPosture 130 2,100 15 C

FoldingSteel 12 N/A 15 CSteel—Padded 26 N/A 15 CSteel w/plastic seat 25 N/A 15 CSteel w/mesh 50 N/A 15 C

GuestWood 160 530 15 CSteel—Padded 130 550 15 C

StackingSteel—Plastic 55 125 15 CSteel—Padded 25 80 15 C

Conference TableWood–-6' 330 1,090 15 CWood—8' 300 2,050 15 CRound —42-inch diameter 190 419 15 C

48-inch diameter 380 729 15 CCredenza

Wood—Solid 680 3,430 15 CLaminate/veneer 210 2,205 15 CSteel 320 1,200 15 CComputer 300 2,400 15 C

Desk—SteelExecutive 400 1,735 15 CEconomy 175 500 15 CSingle pedestal 226 460 15 C

Desk—Wood and laminatesExecutive 430 4,235 15 CEconomy 135 1,075 15 CL-workstation 330 3,900 15 CSingle pedestal 225 1,220 15 C

Drafting table (w/base) 150 275 15 C

150-303-441 (Rev. 01-15) 46

OFFICE (CONT.)Equipment

CalculatorDesk model—Ink roll and display printer $18 $200 5 CHandheld 4 155 5 C

Cell phoneGeneric 10 250 3 BBlackBerry/Droid 115 999 3 BiPhone 450 860 3 B

Digital camera 18 2,500+ 5 AEasel (dry erase and pad) 140 720 10Electronic labeling system 42 535 10Electronic whiteboard 201 6,175 10Fax (primary fax function) 60 99 5 BFax, laser 179 300 5 BLaminator 45 2,150 5 BMultifunction—Fax/copier/printer/scanner

Inkjet (all-in-one) 129 500 5 BColor laser (all-in-one) 400 700 5 BMono laser (all-in-one) 200 2,700 5 B

Projector, digital (including multimedia/LCD, etc.) 211 20,000+ 5 AProjector, digital wall display DLP 125 20,000+ 5 AProjector, overhead 133 1,125Printer

Dot matrix 209 329 5 BInkjet 89 549 5 BMono laser 120 900 5 BColor laser 299 700 5 BPhoto 99 300 5 B

Safe 75 5,379 15 CScanner 89 360 5 BShredder 60 5,500 10Typewriter 140 450 10

File cabinetsFireproof—Vertical

2 drawer 450 1,880 15 C4 drawer 685 3,500 15 C

Fireproof—Lateral2 drawer 1,300 4,200 15 C4 drawer 1,810 3,600 15 C

Letter—Vertical2 drawer 80 202 15 C4 drawer 200 580 15 C

Letter—Lateral2 drawer 190 575 15 C3 drawer 408 650 15 C4 drawer 475 1,060 15 C5 drawer 660 1,085 15 COpen shelf file 510 1,085 15 C

Legal—Vertical2 drawer 210 770 15 C4 drawer 264 600 15 C

Legal—Lateral2 drawer 190 830 15 C3 drawer 400 695 15 C4 drawer 500 1,060 15 C5 drawer 685 1,086 15 COpen shelf file 550 830 15 C

150-303-441 (Rev. 01-15) 47

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

Equipment Average GoodMap

5 drawer $542 $1,634 15 C10 drawer 550 1,435 15 CLarge enclosed 820 1,002 15 C

Reception roomSofa 350 1,500 15 CSettee 350 920 15 CLove seat 285 1,090 15 CChair 52 600 15 CCorner table 55 560 15 CCoffee table 77 773 15 CReception counter 238 4,150 15 C

Secretarial workstation 275 980 15 CSteno/task chair

w/arms 179 534 15 Cw/o arms 30 183 15 C

Typewriter/computer tableMetal 88 316 15 CLaminate 78 247 15 C

Worktable—6’Wood/laminate 150 440 15 CMetal/steel 150 310 15 CFolding/plastic 45 535 15 C

150-303-441 (Rev. 01-15) 48

OPTICALItem Typical Cost New Age/Life Table

Automatic refractor with keratometer $10,000–10,500 15 C

Binocular indirectWireless 2,040–2,660 10Wireless LED 2,395–3,933 10Transformer 382 10

Buffer 600—1,525

Chair and stand—Optimetrics 8,097 10Contact lens center (CLC) (table, mirror, sink, and modification unit) 1,700 10

Digital imaging system (can retrofit to most existing slit lamps) 3,995 10Digital scanner 16,500 10Direct ophtalmoscope (head only) 210–278 10

Handle 119 10

Edging system 34,350 10Hand edger 545–955 10

Exam chair 4,040–6,480 10

Frame warmer w/beads 205 10Fundus camera

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

Groover—Auto 755–875 10

Hand instrument package 850 5 BLane package—Indirect, transformer, and hand instruments 2,650 10

Instrument stand 5,040–5,260 10

Keratometer 1,650–2,150 10

LensometerManual 1,325–3,000 10Automated 2,056–3,895 10

Pachymeter 2,850 10Perimeter 10,500–17,500 10Polisher 550–1,525Procedure chair 1,795–2,580 10Projector (includes screen, slides, and mounts)

Non-automated 953 10Automated 1,660–2,900 10Mirror set 5,000 10

Pupilometer, digital 380–520 10

Radius gauge or scope 400–2,000 10Refractor (Phoroptor) 3,916–6,644 10Refractor (Phoroptor, digital) 6,500–11,250 10Retinscope 305 10

Salt pan & frame warmer 100–250 10Screening table 2,600–5,500 10Slit lamp 3,780–14,385+ 10

Portable or handheld 3,600–5,253 10Stool (each) 244–528 10

Tinter 495–950 10

150-303-441 (Rev. 01-15) 49

OPTICAL (CONT.)Item Typical Cost New Age/Life TableTonometer

Noncontact $6,000–9,700 10Applanation 11,505–1,730 10Tono-Pen 3,223–3,675 10

Topographer 10,000–11,000 10Transilluminator 82 10Trial lens set & frame 375–875 10

Ultrasonic cleaner 70–177 10Ultrasound 3,500–8,000 10

Vision tester 2,400–3,206 10Visual acuity system 995–3,350 5 B

150-303-441 (Rev. 01-15) 50

PHONE EQUIPMENTItem Typical Cost New Age/Life TablePay phone (includes installation)

Coin drop—Credit card by key input $299–489 5 BCoin drop or credit card slide 899–1,299 5 BNo-coin phones

Regular—No dial 25 5 BRegular 20–23 5 BWall-mount—No dial 25 5 BWall-mount 20 5 B

Conference room phone equipment 250–1,250 5 B

Inmate/armored/weatherproof phonesExplosion-proof phone 739–1,301 5 BArmored coinless phone 139–280 5 BBell-style coinless and emergency phone 170–220 5 BElevator phone 317 5 BPanel phones 305–575 5 B

EnclosuresInterior

Indoor enclosure—Metal wraparound 995 5 BIndoor enclosure—Wood frame, to the floor 975 5 BIndoor enclosure—Plastic sides 300–365 5 BWall-mounted wood frame 100–110 5 BWall-mounted stainless steel—Panel only 99 5 BWall-mounted stainless steel—Surface mount panel 430–450 5 B

ExteriorFull enclosure (Superman booth) 1,560 5 BBritish Superman booth 2,600 5 BWooden Superman booth 2,450 5 BUpright enclosure with pedestal 200–425 5 B

Illuminated Telephone Sign 25 5 B

TTY equipment (Telecommunication Device for the Deaf) (add on)

225–693+ 5 B

Note: TTY equipment is required when a bank of five or more phones is present.

Can be as much as $900 depending on technology. 5 B

Business phone systemsSmall independent system 623–1,800+ 5 B

Each phone 66–293 5 BLarger systems (get original cost) 2,000+ 5 B

Security and alarm systemsBasic small office (ADT) security system w/moni-toring agreement 895 15 CDo-it-yourself security system—No monitoring agreement (alarm) 150–800 15 CLarger commercial systems 2,500–100,000 15 C

150-303-441 (Rev. 01-15) 51

RADIO AND TV SERVICEItem Typical Cost New Age/Life Table

Amplifiers (power & distribution—wide variety of amps/channels) $150—3,500 10Audio metering

Dual channel meter 225–800 10Loudness meter 450–3,500 10

Audio processorsAM processor—analog 725–1,878 10AM processor—digital 4,950 10AM processor—digital and HD 7,990 10FM processor—analog 1,649–8,590 10FM processor—digital 5,490–13,995 10FM processor—digital and HD 9,590 10FM encoder and processor—digital and HD 3,990–7,545 10Voice processor (microphone)—analog 210–600 10Voice processor (microphone)—digital 530–1,600 10

Audio sine & square wave generator 70–150 10

CD duplicator 565–1,895 10Color bar/Cross-hatch generator 122–2,000 10Color TV monitor—19 inch 130–1,200 10Computer monitor video generator 190–350 5 AConsoles

Analog—6 channel 4,995 10Analog—8 channel 800–4,995 10Analog—10 channel 1,600–2,000 10Analog—12 channel 6,995 10Analog—18 channel 995–10,395 10Analog—24 channel 12,995 10Digital—6 channel 7,995–12,495 10Digital—12 channel 9,945–14,995 10Digital—18 channel 8,795–16,995 10Digital—8 channel with 8 faders 9,750–12,262 10Digital—12 channel with faders 12,000–21,900 10Digital—16 channel with faders 14,905–17,064 10Digital—20 channel with faders 27,600–30,000 10Digital—24 channel with faders 32,410 10

Converters (analog/digital) 200–3,150 10CRT analyzer and restorer 1,890–11,200 5 B

DC power supply 27–260 5 BDegauss coil 46–65 5 BDigital logic probe 14–45 5 BDigital multimeter unit

Handheld 152–270 10Countertop 750–1,672 10

Dual trace oscilloscope (35 mhz/100mhz) 317–969 10DVD duplicator 316–1,440 10

EAS encoders and decodersAnalog 300 10Digital 2,695–3,700 10Digital remote package 4,600 10

EPROM programmer 285 10

Field strength meter 25–400 10Firewire interfaces 200–2,000 10Frequency counter 100mhz 250–375 10

Headphones and earpieces

150-303-441 (Rev. 01-15) 52

RADIO AND TV SERVICE (CONT.)Item Typical Cost New Age/Life Table

Ear buds $59–99 5 BHeadphones 20–995 5 BWireless headphones 100–300 5 B

High voltage probe (40kv+) 120–170 10HUM reduction (aka isolation transformer) 55–310 10

IFB (interruptible fold back)—Wireless communication pack 520–7,300 5 B

MicrophonesCondenser mic 40–8,000 5 BDynamic mic 20–720 5 BHeadworn mic 79–674 5 BInstrument mic 79–400 5 BLapel mic 80–600 5 BPodium mic 117–450 5 BRibbon mic 100–4,300 5 BShotgun mic 150–1,750 5 B

Mixers—Compact and field4 channel 80–250 106 channel 100 108 channel 150–200 1012 channel 300 104 channel sub-mixer 1,780 10DJ mixers

5 channel digital 230–400 10Grandmaster 1,100–1,450 10

Powered8 channel 2 x 150w 670 1012 channel 2 x 250w 1,050 10

Recording8 channel 300 1016 channel 60–2,000 1032 channel 3,000 10

Mobile power supply 22–173 10Modulation monitors

AM 1,500 10AM—digital 7,200 10FM 4,000–5,150 10FM—digital 3,950–7,200 10Multi—AM/FM/digital 4,000 10

MTS TV—Stereo generator 500 10

NTSC generator 212–800 10NTSC signal generator 495–959 10

PodcastStarter package 250 10Pro package 1,500 10

Recorders and playersCD players and recorders

CD players—single 100–799 10CD players—dual 170–635 10CD recorder 489–1,400 10

Cassette player 395–771 10DVD recorder and player 570–2,000 10Digital multitrack recorders

4-track 200 108-track 270–1,000 1012-track 900 10

150-303-441 (Rev. 01-15) 53

RADIO AND TV SERVICE (CONT.)Item Typical Cost New Age/Life Table

16-track $1,200 1024-track 1,600–2,800 1048-track 5,000 10

Flash recorders and players 400–1,300 10Logging recorders and software 538–3,900 10Minidisk recorders and players 400–819 10

R.F. signal generator 150–975 10Router

Analog 950 5 BDigital 785 5 BNetwork interface analog/digital 3,700–8,500 5 B

RPU transmitters and receivers 1,500–2,800 10

Satellite remote (dual) 410 10Soldering station 80–675 5 B

Desoldering station 500–860 5 BSweep marker generator (marker type) 2,256–5,890 10

Telephone product analyzer/tester 200–400 10Tone test set w/inductive amplifier 60–150 10Transistor tester 26–475 10Transmitters and exciters

AM—500 w 8,850 10AM—1000 w 10,950 10FM—2.5 kW 18,250 10FM—4 kW 33,700–42,000 10FM—5 kW 42,375 10FM—7.5 kW 53,375 10FM—12.5 kW 89,825 10

TV analyzer (digital and analog) 12,673–13,340 10

Video monitor tester 180–650 10

Waveform generator 880–5,860 10

150-303-441 (Rev. 01-15) 54

RESTAURANT EQUIPMENTItem Typical Cost New Age/Life Table

BBQ cooker $3,500–5,800 10Blender—Commercial food 900 7Blender—Commercial liquid 150–1,000 7Blending station—Beverage/worktables w/sinks 1,200–3,000 10Bowl cutter (cuts meats, fruits, veggies, breads) 3,350 10Broilers—Gas

15”–22” 750–2,000 724” 1,200–2,750 736” 1,700–3,200 742”+ 1,750-5,000 7

Broilers—Electric24” 1,775 1036” 2,400 10

Broiler—Salamander styleElectric 26” countertop 1,400 10Gas 36” countertop 2,300 10Gas 36” range mount 2,500 10Gas 60” countertop—cheesemelter 4,000 10

Buffet table (includes sneeze shield)Portable hot food 1,260-1,575 10

2 openings 1,900 103 openings 2,150 104 openings 2,300–6,000 10

Portable cold food—Salad/deli bar4’foodbar—mobile 850 126’foodbar—mobile 1,200 12

Bun warmer1 drawer 1,150 102 drawer 1,900 103 drawer 2,400 10

Burger patty press4” 343 105” 376 106” 419 107” 426 10

Bus boxes 10–20 7Bus cart w/trash container and silverware tray 260–350 10

Can opener, manual 100–430 10electric 575-1,300 10

Carving station with heat lamp 1,200 10Case, deli

RefrigeratedCountertop refrigerator—24”, 1 door 1,200 12Display—48” wide 5,700 12Display—60” wide 6,500 12Display—72” wide 7,000 12Display—98” wide 10,000 12Wall—1 door, 24” wide x 64” high 1,200 12Wall—2 door, 42” wide x 79” high 2,100 12Wall—3 door, 78” wide x 79” high 3,200 12Ice chest freezer—44” wide x 27” deep x 38” high 1,200 12Sushi case—50” 2,400 12Sushi case—60” 2,700 12Sushi case—70” 3,000 12

150-303-441 (Rev. 01-15) 55

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

HeatedCountertop—28” wide x 24” high $650 10Countertop—2-pan, 29” wide x 24” high 1,951 10Display—48” wide 7,000 10Display—60” wide 8,500 10Display—72” wide 9,500 10Display—98” wide 12,000 10Wall—1-door, 35” wide x 79” high 4,500 10Wall—2-door, 55” wide x 79” high 4,500 10Wall—2-door, 68” wide x 79” high 6,200 10Pizza display—12” 3-tier 950 10Pizza display—12” 4-tier 1,200 10

Chairs:Folding 14-30 7Fair quality 30-100 7Average quality 100-225 7Superior quality 200-350 10Economy stackable 26-30 7Formal dining stackable 100-200 10Barstool w/padded back and foot rail 100-305 7Barstool w/foot rail—no back 31-200 7Lounge armchair—padded w/casters 200-350 10

Chairrisers(child’sboosterseat) 25-35 10High chair 50-160 10

Chair/table set—4 chairs and 1 table (basic economy set) 200–300 7Chair w/2 attached benches 450–1,000 10Booth

Single 250–730 10Double (both sides separated by the back) 380–1,150 10

Coffee-type productsCoffee pot brewer

1 warmer 280 102 warmers 300 103 warmers 610–630 10

Coffee airpot brewers 13-32 10Single 365–650 10Double 605–1,065 10

Coffee shuttle brewersSingle 900 10Double 1,400–1,700 10

Cappuccino dispensers—1 to 3 flavors 800–1,400 10Espresso machines

One group 3,200 10Two group 4,200 10Grinder—semiautomatic 30 lbs 665 10

Coffee airpots 55–70 10Coffee urn, 100 cups 315 10

Cutting board 44–100 5 C

150-303-441 (Rev. 01-15) 56

RESTAURANT EQUIPMENT (CONT.)Item Typical Cost New Age/Life TableDeep fryer—Countertop

Single basket $500–800 10Double basket 1,450–2,500 10

Deep fryer—FreestandingFull or twin baset/single well 710–2,500 10Double/triple basket, double/triple well 3,300–15,000 10Pressure fryer (electric/gas) 9,300–15,000 10

Dishwasher—High temp. 6,995-9,940 10Low temp. 3,675-7,875 10

Dishwasher—Undercounter modelsHigh temp. 3,300–5,500 10Low temp. 3,500–5,050 10

Dishwasher—Conveyor model 9,500–16,700 10Dishwasher—Door-type, standing

High temp. 7,700–10,100 10Low temp. 3,000–8,250 10

Drink dispenser—Noncarbonated, refrigerated Single 5 gallon 700 10Double 5 gallon 990 10Triple 5 gallon 1,230 10Soda fountain dispenser 1,500–3,800 10

Fat tester 520–1,500 10Fat vat 475 10Floor cleaner machine—Cleaner/buffer 975 10Food processor (commercial) 800–3,600 10Freezers

Stand-alone1-door 1,500 102-door 2,000 103-door 2,500 10

Walk-in freezer6 x 4 4,800 108 x 8 6,800 1010 x 10 8,200 10

Granita machine 2,000 10Grater 700 10Griddle—Countertop

36” 2,800 1048” 3,500 1060” 4,300 10

Clamshell and panini grills 1,000–1,300 10Grinder 650–2,400 10Guest pager kit w/5 pagers (coaster pagers only) 340 10Guest pager starter kit w/5 pager (coaster pagers & charging rack) 630 10

Hamburger patty press (see Burger patty press)Heat lamps with base 170–295 10

150-303-441 (Rev. 01-15) 57

RESTAURANT EQUIPMENT (CONT.)Item Typical Cost New Age/Life TableHeated air curtain

36” $1,200 1048” 1,250 1060” 1,300 1072” 1,350 10

Heated warming shelf36” 375 1048” 500 10

Hood ventilation systems—with fire suppression systemsVent-less portable system 5,690 10Exhaust-only w/fire suppression4’x48” 3,595 109’x48” 4,495 1016’x48” 6,860 1020’x48” 7,970 10Add $1,000 to each package for “Make Up Air”Add for heated “Make Up Air” 7,000–10,000

Hot chocolate machine 1,200 10Hot dog steamer/bun warmer 500–815 10Hot dog roller grill 800-1,800 10Hot plate—Double gas or electric 500 10

Ice cream cabinet 1,000–3,500 10Ice cream freezer bunker—Portable (must have wheels) 690–11,860 8Ice cream maker (2 qt. in 20 min.) 1,200 10Ice cream maker—Large (soft serve 7 qt. countertop) 3,100–5,000 10

Ice dispenser/maker—Touch-free countertopCubelet (273 lb) 3,300 10Flaked (392 lb) 3,000 10Flaked (453 lb) 3,250 10Nugget (523 lb) 4,100 10

Ice machines w/binsCuber (290 lb) 2,250 10Cuber (339 lb) 5,200 10Flaker (400 lb) 2,800 10Flaker and nugget (205 lb) 3,500 10

Ice merchandiser (double door) 2,925 10Ice storage bins

370 lb 750 10778 lb 1,050 10

Ice tea brewer 730-900 10

Lettuce chopper/shredder 450 10Liquid countertop food warmer w/pump & heated spout

3.5 quart 200 127 quart 250 1211 quart 275 12

Microwave1000 watts 265–600 10Approximately 1800 watts 1,120–1,375 10Approximately 2100 watts 1,150–1,715 10

Milk dispenserSingle valve—6 gallon 1,400 10Double valves—12 gallon 1,500 10Triple valves—18 gallon 1,800 10

150-303-441 (Rev. 01-15) 58

RESTAURANT EQUIPMENT (CONT.)Item Typical Cost New Age/Life TableMixer—with S/S bowl, beater and wire whip

12–quart bowl $2,680 1020–quart bowl 2,100–4,400 1030–quart bowl 3,500–7,300 1040–quart bowl 5,800–9,500 1060–quart bowl 8,000–8,400 1080-quart bowl 10,300 10

Mixer/grinder combo 700–2,500 10Milkshaker 150 10

Nacho cheese warmer 285–370 10Nacho chip warmer 355 10

Oyster shucker—Manual 135 10Electric 280 10

OvensCombination, including steam feature

Single 8,300–35,000 10Double 35,000–48,000 10

Convection—FreestandingSingle 2,600–6,900 10Double 5,200–7,800 10

Conveyer14” wide 1,700–3,800 1018” wide 3,600–4,100 1020” wide 7,900–8,500 1032” wide 12,500–26,000 10

High speed 6,000–10,000 10Slow roast—Heat and hold ovens

40 lb capacity 3,000 10100 lb capacity 3,800 10240 lb capacity 5,800 10

Rotisserie 8,500–16,000 10Oriental wok stove

1 burner (13-16”) 950–1,100 102 burners 3,700–5,000 10

Pasta cooker, stand-alone 2,900–7,000 10Pizza dough mixer (see Mixers)Pizza dough press 1,700–4,000 10Pizza ovens

Countertop—Small 145–485 10Conveyer (see Ovens, conveyor)Deck ovens

1 deck (2-3 pans) 6,370–13,900 102 decks (4-6 pans) 10,650–21,600 103 decks (6-9 pans) 15,050–29,300 104 decks (8-12 pans) 19,225–37,050 10

Popcorn butter dispenser (see Liquid countertop food warmer)Popcorn machine 155–1,675 10

Pretzel display merchandiser 565 10

Range—Freestanding w/built-in oven36” range/oven/grill combo 1,800–7,000 1048” range/oven/grill combo 5,500–8,600 1060” range/oven/grill combo 2,800–9,100 10

150-303-441 (Rev. 01-15) 59

RESTAURANT EQUIPMENT (CONT.)Item Typical Cost New Age/Life TableRefrigerated chefs salad top (see Buffet table—Cold)Refrigerated direct draw draft beer dispenser (back bar)

1 tap—1-keg capacity $1,089–1,450 121 tap—2-keg capacity 2,000 122 tap—2-keg capacity 2,050–2,400 122 tap—3-keg capacity 2,400–2,900 12

Refrigerated glass and plate chiller 1,550–2,125 12Refrigerated pizza tables

1 door, 44" wide 2,800 122 door, 67” wide 3,800 123 door, 93” wide 5,000 124 door, 119" wide 7,000 12

Refrigerated prep tables1 door, 27” long 1,400 122 door, 48” long 1,950–2,400 122 door, 60” long 2,100–2,650 123 door, 72” long 2,500–3,100 12

RefrigeratorsStand-alone

1 door 1,200–2,400 122 door 1,500–3,000 123 door 4,000 12

Under counter1 door 1,200–1,400 122 door 1,750–2,500 123 door 3,200 12

Walk-in refrigerator6 x 6 2,750–5,800 128 x 8 3,700–6,500 1210 x 10 4,700–8,000 12

Rice cooker30-cup 250 1055-cup 550 10

Roll warming drawers (see Bun warmer)

Sausage stuffing machines 1,100–3,600 10Scales 300 10Shake mixers (see Milkshake)Sharpener—Knives 475–800 10Sinks

One tub 250–365 10Two tubs 390–580 10Three tubs 480–760 10

Slicer—Meat and cheese 500–3,000 10Slicing machine 10” 850 10Slicing machine 12” 1,250 10Smoker 500–3,500 10Snow cone machine 900 10Soda fountain dispenser (CO2) 1,500–3,800 10Soft ice cream machine (see Ice cream)Soup kettles

7 quart 140–170 1010.5 quart 115 1011 quart 145–185 1012 quart (650–1200 watts) 255–485 10

Steamer 1,000–6,500 10

150-303-441 (Rev. 01-15) 60

RESTAURANT EQUIPMENT (CONT.)Item Typical Cost New Age/Life TableSteam tables—Serve wells (gas or electric)

Two openings $885 10Three openings 860–1,200 10Four openings 915–1,650 10Five openings 1,315–1,850 10Portable (see Buffet tables—Hot)

Table—Budget equipment stands (24 x 24 & 24 x 30), galva-nized and stainless 290–430 10Table—Depanning, stainless 970–1,550 10Table—Stainless steel with under shelf 460–970 10Tables for guests/seating (see also Chairs/tables)

30” x 42” 80–230 1048” x 48” 115–325 10Round 36” 85–255 10Round 48” 130–410 10

Tenderizer 1,400 10Toaster—Regular 375 10Toaster—Conveyor 800 10Topping dispenser 280 10

Uniforms/aprons 50–150 3 A

Vacuum sealer 1,600 10Vegetable cutter

Food processor 500–3,900 10Lettuce chopper/shredder 425–465 10Onion bloom 410 10Onion slicer 340 10Potato—Spiral fry cutter 220 10Potato—General fry cutter 180 10Tomato slicer 320 10

Waffle bakerSingle—Belgian 750–910 10Double 925 10

Wine cooler—Refrigerator 1,200–1,800 12Work tables—Maple top

24" × 48" 365 1024" × 60" 410 1024" × 72" 460 10

Stainless steel24" × 36" 210–365 1024" × 48" 215–375 1024" × 60" 235–400 1024" × 72" 250–430 10

Wrapping machine—Hand 200 10Wrapping machine—Power 450–3,000 10Estimated miscellaneous kitchen and setting items for

100-patron capacity; includes dishes, utensils, glassware, cooking supplies, pots/pans, utensils, etc.Fair 18,080 10Average 26,021 10Good 43,573 10

150-303-441 (Rev. 01-15) 61

SERVICE GARAGEItem Typical Cost New Age/Life TableA/C digital refrigerant handling system $1,865–5,455 15 CA/C refrigerant recovery only system 1,500 15 CA/C diagnostic system 1,740 15 CAir compressor (5 hp+)

20 gallon—2 hp 620 1440 gallon 800 1460 gallon 850–1,200 1480 gallon 1,030–2,900 14120 gallon 2,500–5,500 14Rotary screw compressor–80 gallon 3,290–4,200 14Rotary screw compressor–120 gallon 4,100–5,610 14

Air impact tools (½" drive)—Average price per tool (use same average cost for 3⁄8”)Wrenches 113 15 CRatchet 101 15 CSpray gun 122 15 CGrinders 100 15 CCutting tools 93 15 CDrills 118 15 C Hammer/chisels 63 15 CSpecialty 88 15 CSanders/blasters 100 15 CAir hose reel 250 15 C

Anti-freeze recyclerIndependent batch machine 4,000–4,600 15 CPortable—Hooks up to vehicle 2,600 15 C

Auto lifts2 post and above ground

9,000–10,000 lb 1,900–3,900 15 C12,000 lb 3,500–5,900 15 C15,000 lb 3,750–9,000 15 C

4 post and alignment7,000 lb 2,100–3,850 15 C9,000 lb 2,240–3,300 15 C12,000 lb scissor 7,900–11,000 15 C14,000 lb 3,750–7,100 15 C18,000 lb 10,200–11,700 15 C27,000 lb 12,250–16,250 15 C35,000 lb 16,900–19,250 15 C40,000 lb 19,350–22,100 15 CMotorcycle/ATV lift 710–1,165 15 C

Battery chargersBench top 100–150 15 CWheeled 218–427 15 CPortable jump carry pack 121–426 15 CWheeled 691–1,496 15 C

Battery testers 50–386 15 CBearing packer 150 15 CBench grinder (6") 50–155 15 CBody shop repair manual (1 manual, paper) 70 No dep.Brake bleeder 110 15 CBrake cleaner (port. brake washer for wet coll. method) 663 15 C

150-303-441 (Rev. 01-15) 62

SERVICE GARAGE (CONT.)Item Typical Cost New Age/Life TableBrake lathe

Regular for rotors and drums $4,370–4,865 15 CCombination—Rotors, drums, flywheels, etc. 4,127–6,800 15 COn-carlathe(don’tremovepartsfromthecar) 5,893–10,000 15 CHeavy duty (for trucks and equipment) 7,631 15 CTruck adapter kit 1,100 15 C

Brake shop—Lathe, bench, micrometer, drum wear gage, heavy duty adapter set, etc. 11,644 15 C

CD service manual 3,900 No dep.Computer—PDF/DVD 2,000 5 B

Drill press 177–830 15 CDwell-tach gauges (handheld) 120 15 C

Electric drills—1/4” or 3/8” 50–250 10Engine analyzer machine 4,000–6,000 5 BEngine crane/hoist

1 ton 363–670 15 C2 ton 340–600 15 C3 ton 5,158 15 C

Engine stand 175–945 15 CExhaust ventilation system 1,040–1,407 15 C

Fire extinguishersSmall each 20–65 10Large each 66–188 10

Floor jacks2 ton 50 15 C3 ton 100–155 15 C

Fuel system service machine 3,995 15 CDiesel 3,995 15 C

Gear oil and lube dispenser 65–478 15 CHand Tools

Service mechanic 3,000–20,000+ 15 CBody shop mechanic 2,000–15,000+ 15 C

Headlight aimer 500—1,500 15 C

Leak finder 1,428 15 CLube equipment (portable chassis) 945 15 C

Mikes and gauges (assorted) 350 15 C

Nitrogen tire filling system 5,644–8,523 15 C

Oil clean/flush machine 1,995–2,995 15 COil drain receiver 84–568 15 COil filter crusher 1,130–2,066 15 C

150-303-441 (Rev. 01-15) 63

SERVICE GARAGE (CONT.)Item Typical Cost New Age/Life TableParts washing tanks

Small7 gallon bench $115 15 C20 gallon 226 15 C

Large30 gallon 372–1,385 15 C45 gallon 1,092–1,270 15 C

Spray washer 3,265–5,055 15 CPlasma cutters

25 amp 975–1,400 15 C60 amp 2,300–2,675 15 C80 amp 3,645 15 C

Power broom 700 15 CPower steering fluid exchanger 1,054 15 CPress—Hydraulic floor and shop

12 ton 1,000 15 C20 ton 2,500 15 C30 ton 3,500 15 C50 ton 5,680 15 C

Spark plug cleanerCleaner only—pneumatic air cleaner 30 15 CCleaner & tester 550 15 C

Steel shelving— 36” × 72” (per linear foot) 15 15 C

Timing lights 32–70 5 BTire changing machine 1,205–12,000 15 CTool chests and carts

5 drawer 274–978 15 C7 drawer 402–670 15 C10 drawer 853–2,772 15 C12 drawer 990–3,035 15 CCart, 0-2 drawer 110–291 15 C

Transmission fluid exchanger 3,252–4,159 15 CTransmission fluid/power steering fluid exchanger 3,624–4,552 15 CTransmission jack 250–2,900 15 CTube/pipe bending machine 6,935–8,165 15 C

Welder—ARC/MIG 299–2,429 15 CWheel alignment machine 10,850–25,000 15 CWheel balancers—electronic 1,140–9,299 15 CWork benches 48” x 29” x 34” (per linear foot) 60 15 C

150-303-441 (Rev. 01-15) 64

VENDING MACHINESItem Typical Cost New Age/Life TableBill changer

Coin changer only—$1-$5 bills to coins $595–945 15 BCoin changer only—$1, $2, $5, $10, and $20 bills to coins 1,395–3,875 15 BMultifunction—breaks bills to smaller bills and coins 5,299–7,899 15 BCredit card system retro-fill (add-on) 1,299 15 B

Bulk candy machine 2,499 15 B

Cigarette vending machine 48” 1,700–2,500 15 BCoffee/espresso flavored—machines

Single flavor 820 10Two-flavor 1,090 10Three-flavor 1,350–1,850 10Four-flavor 2,600–2,400 10

Coffee machines/brewers (see Restaurant)Combination machine—Small 2,499 15 BCombination machine—Large 2,699 15 BCotton candy snack machine 8,975 15 B

DrinksCountertop can soda vending machine (48-can capacity) 600 15 BJunior vending machine—Cans only (8-10 selections) 1,000–1,400 15 BLarge vending machine—Coins and bills (cans and/or bottles) 1,700–2,500 15 BLarge vending machine—Bottles only 2,800–4,300 15 B

Hot beverage vending machineWithout grinder capabilities 1,900–2,400 15 BWith grinder capabilities 2,600–3,100 15 B

Ice cream/frozen food vending machine 2,200–3,600 15 B

Microwave ovens (see Restaurant)Milk vending machine 5,000 15 B

Snack machineJunior—up to 40 selections 700–1,700 15 BLarge—over 40 selections 1,800–2,500 15 B

Small snack—Countertop (1-2 rows) 300–600 15 BSnack—Refrigerated

5-6 trays—Coins and bills 2,650 15 BVends small plates, salads, sandwiches, and odd items 2,900–5,000 15 BDate sensitive items (first in, first out) 7,000 15 B

Water bottle cooler—DispenserCold only 140–279 10Hot and cold 160–300+ 10

150-303-441 (Rev. 01-15) 65

VETERINARYItem Typical Cost New Age/Life TableAnesthesia machine

Small table top system w/vaporizer $1,300 7Smaller—Regular units w/vaporizer 2,000–4,800 7For larger animals w/vaporizer 5,935–14,500 7

Buster ICU 220–470 5 C

Cages—Stainless steel8’x9’(includestop:four24”wx24”h;middle:two36”wx 30” h and one 24” w x 30” h; bottom: two 48” w x 30” h, double door) 5,833 15 C8’x10’(includestop:four24”wx24”h;middle:four24”w x 30” h; top: two 48” w x 30” h) 4,892 15 C

Cast cutter 1,100–1,250 10Centrifuge 1,760 10

Basic system 200–500 7Multipurpose 800–2,600 7

Chemistry analyzers 2,500–15,000 7Cryosurgery units 850–3,200 10

Debfibrillators 1,400–2,900 7Dental units

Main system 1,980–3,500 10Scalers 465–480 10Polishers 500–850 10Scalers/polisher combo 780–1,680 10

Doppler for blood pressure screening and monitoring 1,050 7

EKG/ECG 750–2,500 7Electrolyte analyzers 5,000 7Endoscopy

Positioner 1,900 15 CEndoscope 10,300–11,300 10

Electrosurgery units (ESU)1.7 MHz 600 73.0 MHz 1,550 74.0 MHz 2,960–17,000 7

Hematology system 11,000–19,900 7

Incubator 430–1,150 10IV syringe pumps 1,400 10IV pole 60–445 15 C

Lab scope 1,440 15 CLasers 13,500–29,000 10Lighting

Floor exam light 250–670 10Floor mobile surgery light 1,700 10Mounted reflector light 1,120–4,100 10Double surgery mounted light 5,000–16,000 10

Microscopes 350–1,500 15 C

Oscillometric blood pressure monitor 1,350 7Otoscope—VideoPath Veterinary Imaging System 1,500 5 B

Patient warming/cooling systems 400–1,600 10Power sources (handles, desk chargers, and wall transformers) 265–730 10Pulse oximeter/capnograph 700–3,700 7

Handheld 430–1,200 7

150-303-441 (Rev. 01-15) 66

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

Respiration monitor $420 7

Scales 645-865 15 CFeline 130–320 15 CWalk-on 450–990 15 C

Seating—Stool 110–1,660 10Smoke evacuators 980 10Stands (basin, instrument, and mayo) 160–350 15 CSterilizers

Pressure steam 600 10Chamber 2,150–10,850 1

Table—Multipurpose (hydraulic, stainless steel, on wheels) 1,900–2,300 15 CBathing 4,500 15 CExamination—Folding wall mounted 1,100 15 CExamination—Lift tables 3,200–5,200 15 CSurgery 2,700–3,800 15 CUtility 430–900 15 C

Tonometer 3,150 10

Vet Diagnostic Set—Ophthalmoscope/otoscope (complete) 160Vet Test (blood chemistry analyzer) 10,815 10

Ultrasonic cleaner 500–2,500 10Ultrasound 4,000–5,200 5 B

Vital signs monitor 2,320–5,500 10

X-rayStationary 14,500–19,000 15 CPortable 4,500–13,600 15 CStand 800–1,900 15 CTable 3,400 15 CDental 2,200–6,290 15 C

150-303-441 (Rev. 01-15) 67

VIDEO EQUIPMENT RENTALItem Typical Cost New Age/Life Table

Camcorders—Digital $30–3,200 3 BCameras—Digital 30-7,000 5 A

Videotapes 2 50%

DVDs and BluRay 19 3 ACases 1 3 A

Game Cube—Console (upper end may be bundled) 100–125 3 BAccessories 20–65 3 BGames 15–200 3 B

Nintendo DS—Console (upper end may be bundled) 130–300 3 BAccessories 10–30 3 BGames 10–70 3 B

Nintendo DSi—Console (upper end may be bundled) 170–350 3 BAccessories 10–30 3 BGames 12–250 3 B

Nintendo Wii—Console (upper end may be bundled) 190–250 3 BAccessories 10–190 3 BGames 10–170 3 B

Playstation 2—Console (upper end may be bundled) 100 3 BAccessories 10–160 3 BGames 13–120 3 B

Playstation 3—Console (upper end may be bundled) 300–1,270 3 BGames 26–144 3 B

PSP system—Console (upper end may be bundled) 170–280 3 BAccessories 30–75 3 BGames 10–135 3 B

XBox 360—Console (upper end may be bundled) 150–500 3 BAccessories 10–170 3 BGames 20–190 3 B

XBox—Console (upper end may be bundled) 100Accessories 10–70 3 BGames 14–53 3 B

BluRay DVD player 150–500 3 BBluRay 3D DVD player 229–430 3 B

DVD recorder 125–240 3 B

DVD player 42–100 3 B

150-303-441 (Rev. 01-15) 68

150-303-441 (Rev. 01-15) 69

Law Library

150-303-441 (Rev. 01-15) 70

150-303-441 (Rev. 01-15)71

Index

Sec

tion

Corp

us J

uris

Sec

undu

mF

Cum

ulat

ive

Bulle

tins

(G.P

.O.)

NDi

ctio

narie

sD

Dige

stE

Ency

clop

edia

sF

Engl

ish

Rulin

g Ca

ses

AFe

dera

l Cas

esN

Fede

ral D

iges

tE

Fede

ral P

roce

dura

l For

ms

PFe

dera

l Rep

orte

rH

Fede

ral R

ules

Dec

isio

nsH

Fede

ral S

uppl

emen

tH

“FIC

HE”

(Wes

t Mic

rofil

m) V

alue

Sam

e as

Bou

nd V

ols.

HHi

llyer

’s F

orm

s of

Ple

adin

g &

Prac

tice

QHo

use

& Se

nate

Jou

rnal

s (O

rego

n)L

Labo

r Cas

es (C

CH) B

ound

Vol

umes

NLa

wye

r Rep

orts

Ann

otat

edK

Loos

e‑Le

af S

ervi

ces

(CCH

, BNA

& R

IA)

GM

oder

n Le

gal F

orm

sP

NACC

AJ

Negl

igen

ce C

ases

(CCH

) Bou

nd V

olum

esN

Negl

igen

ce C

ompe

nsat

ion

Case

s An

nota

ted

NNe

w Y

ork

Supp

lem

ent

HNi

chol

s Cy

clop

edia

of L

egal

For

ms

Rev.

Tax

Ed.

PNo

rthe

aste

rn R

epor

ter

HNo

rthw

este

rn R

epor

ter

HOp

inio

ns o

f the

Atto

rney

Gen

eral

(Ore

gon

and

U.S.

)I

Oreg

on C

ases

(Wes

t)N

Oreg

on C

odes

COr

egon

Cou

rt o

f App

eals

Rep

orts

N

Index

Sec

tion

Adva

nced

She

ets

and

Pam

phle

tsNo

Val

ueAm

eric

an B

ar A

ssoc

iatio

n Re

port

sJ

Amer

ican

Dec

isio

nsK

Amer

ican

Dig

est

EAm

eric

an J

uris

prud

ence

FAm

eric

an J

uris

prud

ence

Leg

al F

orm

s Re

v. E

d.P

Amer

ican

Jur

ispr

uden

ce P

lead

ing

& Pr

actic

e Re

v. Ed

.P

Amer

ican

Jur

ispr

uden

ce T

rials

PAm

eric

an M

ariti

me

Case

sN

Amer

ican

Rep

orts

KAm

eric

an S

tate

Rep

orts

KAm

eric

an A

nnot

ated

Cas

esK

Amer

ican

Law

Rep

orts

KAm

eric

an L

aw R

epor

ts F

eder

alK

Amer

ican

Tria

l Law

yers

JAm

eric

an &

Eng

lish

Anno

tate

d Ca

ses

KAt

lant

ic R

epor

ter

HAt

torn

ey G

ener

al R

epor

ts (O

rego

n)I

Auto

mob

ile C

ases

(C.C

.H.)

Boun

d Vo

lum

esN

Bend

er’s

Fed

eral

Pra

ctic

e Fo

rms

PBo

ard

of T

ax A

ppea

ls R

epor

tsN

Briti

sh R

ulin

g Ca

ses

ACa

use

of A

ctio

nR

Calif

orni

a Re

port

erH

Char

ters

& O

rdin

ance

sB

CLEs

SCo

des

& St

atut

esC

Com

mer

ce C

lear

ing

Hous

e (L

oose

Lea

f Ser

v.)

GCo

mm

erce

Cle

arin

g Ho

use

(Bou

nd V

ols.

)N

Corp

us J

uris

F

Index

Sec

tion

Oreg

on D

iges

tE

Oreg

on L

aw R

evie

wJ

Oreg

on R

epor

tsN

Oreg

on S

essi

on L

aws

LOr

egon

Tax

Cou

rt R

epor

tsN

Othe

r Sta

tes’

CD

SPa

cific

Dig

est

EPa

cific

Rep

orte

rH

Paci

fic S

tate

s Re

port

sN

Perio

dica

ls &

Law

Jou

rnal

sJ

Pren

tice‑

Hall

Serv

ices

(Bou

nd V

ols.

)N

Proo

f of F

acts

PRa

bkin

& J

ohns

on C

urre

nt L

egal

For

ms

PRe

stat

emen

t of L

awP

Sele

cted

Cas

e Sy

stem

KSe

nate

& H

ouse

Jou

rnal

s (O

rego

n)L

Sess

ion

Law

sL

Shep

ard’

s Ci

tato

r Ser

vice

MSo

uthe

aste

rn R

epor

ter

HSo

uthe

rn R

epor

ter

HSo

uthw

este

rn R

epor

ter

HTa

x Co

urt R

epor

tsN

Text

sQ

Unite

d St

ates

Cod

e An

nota

ted

CUn

ited

Stat

es C

ode

Serv

ice

CU.

S. C

ode

Cong

ress

iona

l Ser

vice

CU.

S. S

upre

me

Cour

t Rep

orts

OU.

S. S

upre

me

Cour

t Rep

ort D

iges

tE

Wes

t Ban

krup

tcy

Repo

rter

SW

est’s

Fed

eral

For

ms

P

Law

Lib

rari

esSu

gges

ted

valu

es fo

r Jan

uary

1, 2

015

This

sch

edul

e ha

s be

en p

repa

red

by th

e Pr

oper

ty T

ax D

ivis

ion

of th

e Or

egon

Dep

artm

ent o

f Rev

enue

, Sta

te o

f Ore

gon,

in c

oope

ratio

n w

ith M

ultn

omah

Law

Lib

rary

and

the

Oreg

on S

tate

Bar

. Ow

ners

of

Law

Lib

rarie

s sh

ould

dec

lare

the

sche

dule

val

ues

to th

e as

sess

or. N

o fu

rthe

r red

uctio

n sh

ould

be

mad

e fo

r dep

reci

atio

n, s

hopw

ear,

or o

bsol

esce

nce.

Spa

ce p

reve

nts

a lis

ting

of a

ll bo

oks

that

m

ight

be

foun

d in

a L

aw L

ibra

ry. T

he la

ck o

f a li

stin

g do

es n

ot in

dica

te th

at in

divi

dual

boo

ks, s

ets,

or v

olum

es s

houl

d no

t be

repo

rted

. Suc

h un

liste

d bo

oks,

set

s, o

r vol

umes

sho

uld

be re

port

ed u

sing

Se

ctio

n Q

valu

es u

nles

s pe

rson

al k

now

ledg

e in

dica

tes

grea

ter a

ctua

l val

ue o

n so

me

sets

.

Instructions

Colu

mn

I: Pr

esen

t val

ue.

Colu

mn

II:

If se

t inc

ompl

ete

or la

psed

ded

uct c

ompl

ete

Colu

mn

II to

tal f

rom

Col

umn

I val

ue.

Colu

mn

III:

If de

duct

ion

of C

olum

n II

exce

eds

valu

atio

n sh

own

in C

olum

n I—

valu

e bo

oks

at p

rice

show

n in

col

umn

III, b

ut if

no

pric

e is

indi

cate

d th

en v

alue

is a

s sh

own

in S

ectio

n Q.

150-303-441 (Rev. 01-15) 72

(Col

umns

II, I

II. S

ee in

stru

ctio

ns p

age

71.)

Sect

ion

Colu

mn

ICo

lum

n II

Colu

mn

IIIA.

Briti

sh &

Eng

lish

Briti

sh R

ulin

g Ca

ses

Valu

e Se

ctio

n Q

Engl

ish

Rulin

g Ca

ses

Valu

e Se

ctio

n Q

B.Ch

arte

rs &

Ord

inan

ces

Mis

cella

neou

s Vo

lum

esVa

lue

Sect

ion

Q

C.Co

des

& S

tatu

tes

Oreg

on R

evis

ed S

tatu

tes

(201

3)$6

15.0

0 Or

egon

Rev

ised

Sta

tute

s 20

14 S

uppl

emen

t$8

5.00

W

est’s

Ore

gon

Revi

sed

Stat

utes

Ann

otat

ed$1

,088

.00

$627

.00

annu

al s

uppl

emen

t $9

7.00

vol

ume

Oreg

on C

odes

Prio

r 194

3$1

0.00

/edi

tion

U.S.

Cod

e Se

rvic

e (U

SCS)

Com

plet

e$3

,338

.00

$2,5

99.0

0 an

nual

sup

plem

ent

In

divi

dual

Titl

e (fo

r exa

mpl

e: R

even

ue)

$115

.00

$50.

00 v

olum

eU.

S. C

ode

Anno

tate

d (U

SCA)

Com

plet

e$1

3,53

2.00

$8

,635

.00

annu

al s

uppl

emen

t

Indi

vidu

al T

itle

(for e

xam

ple:

Rev

enue

)$2

50.0

0 $

50.0

0 vo

lum

eU.

S. C

ode,

Con

gres

sion

al a

nd A

dmin

istr

ativ

e Ne

ws

$5,4

24.0

0 $8

75.0

0 an

nual

ser

vice

D.Di

ctio

nari

esBa

llent

ine

$15.

00/e

ditio

n Bl

ack’

s 10

th$8

1.25

Bl

ack’

s Ea

rly E

ditio

ns$1

5.00

/edi

tion

Bouv

ier

$150

.00/

editi

on

Mis

cella

neou

s Ot

her L

aw D

ictio

narie

s$1

0.00

/edi

tion

E.Di

gest

sAm

eric

an D

iges

t Sys

tem

:Ce

ntur

y Ed

ition

$300

.00

Firs

t Dec

enni

al$3

00.0

0 Se

cond

Dec

enni

al$3

00.0

0 Th

ird D

ecen

nial

$300

.00

Four

th D

ecen

nial

$300

.00

Fifth

Dec

enni

al$3

00.0

0 Si

xth

Dece

nnia

l$3

00.0

0 Se

vent

h De

cenn

ial

$300

.00

150-303-441 (Rev. 01-15)73

(Col

umns

II, I

II. S

ee in

stru

ctio

ns p

age

71.)

Sect

ion

Colu

mn

ICo

lum

n II

Colu

mn

IIIEi

ghth

Dec

enni

al$3

00.0

0 Ni

nth

Dece

nnia

l—Pa

rt 1

$800

.00

Nint

h De

cenn

ial—

Part

2$8

00.0

0 Te

nth

Dece

nnia

l—Pa

rt 1

$2,2

27.0

0 Te

nth

Dece

nnia

l—Pa

rt 2

$4,1

83.0

0 El

even

th D

ecen

nial

—Pa

rt 1

$4,1

83.0

0 El

even

th D

ecen

nial

—Pa

rt 2

$3,8

20.0

0 El

even

th D

ecen

nial

—Pa

rt 3

$4,6

20.0

0 Tw

elfth

Dec

enni

al—

Part

1

$6,0

48.0

0 Tw

elfth

Dec

enni

al—

Part

2

$6,6

54.0

0 Fo

urte

enth

Gen

eral

1–1

6 (in

pro

g res

s)$5

,588

.00

$38

1.00

/vol

Fede

ral D

iges

t (17

54–1

939)

$100

.00

Mod

ern

Fede

ral P

ract

ice

Dige

st$2

50.0

0 W

est’ s

Fed

eral

Pra

ctic

e Di

gest

, 2nd

$395

.00

Wes

t’s F

eder

al P

ract

ice

Dige

st, 3

rd$3

,962

.00

Wes

t’ s F

eder

al P

ract

ice

Dige

st, 4

th &

5th

$23,

742.

00

$1,

501.

00 a

nnua

l sup

plem

ent

New

Ore

gon

Dige

st (R

ed B

indi

ng)

$15.

00

Wes

t’s O

rego

n Di

gest

(Gre

en B

indi

ng)

$4,0

12.0

0 $

508.

00 a

nnua

l sup

plem

ent

Wes

t’s B

ankr

uptc

y Di

gest

1–2

5 Vo

ls in

70

Book

s$6

,170

.00

$1,

426.

00 a

nnua

l sup

plem

ent

Paci

fic D

iges

t:Co

verin

g 1–

300

Paci

fic$1

00.0

0 1–

100

Paci

fic 2

nd$2

50.0

0 10

1–36

6 Pa

cific

3rd

$595

.00

367–

584

Paci

fic 2

nd$2

,648

.00

525

Paci

fic 2

nd–d

ate

$16,

928.

00

$2,

161.

00 a

nnua

l sup

plem

ent

U.S.

Sup

rem

e Co

urt D

iges

t:La

wye

r ’s E

ditio

n, 2

nd

$3,2

35.0

0 W

est’s

Edi

tion

$3,8

77.0

0 $

1,55

5.00

ann

ual s

uppl

emen

tRo

ses’

Not

es w

/ Sup

plem

ent

$30.

00

150-303-441 (Rev. 01-15) 74

(Col

umns

II, I

II. S

ee in

stru

ctio

ns p

age

71.)

Sect

ion

Colu

mn

ICo

lum

n II

Colu

mn

IIIF.

Ency

clop

edia

sAm

eric

an J

uris

prud

ence

, 1st

Com

plet

e$5

0.00

Am

eric

an J

uris

prud

ence

, 2nd

Com

plet

e$1

3,62

0.00

$

2,72

7.00

ann

ual s

uppl

emen

t

Corp

us J

uris

, Com

plet

e$5

0.00

Co

rpus

Jur

is S

ecun

dum

, Com

plet

e$1

3,52

1.00

$3

,012

.00

annu

al s

uppl

emen

t

G.Lo

ose

Leaf

Ser

vice

s So

ld o

n Ca

lend

ar o

r Fis

cal Y

ear B

asis

, Inc

lude

s bu

t not

Lim

ited

to: C

CH, B

NA, R

IA S

ervi

ces

Subs

crip

tion

pric

e of

cur

rent

ye

ar o

nly

No v

alue

if n

ot c

urre

nt

H.Na

tiona

l Rep

orte

r De

duct

for m

issi

ng

Natio

nal R

epor

ter

volu

mes

:At

lant

ic R

epor

ter

1st s

erie

s—$1

per

vol

1–

200

$695

.00

2nd

serie

s—$5

0 pe

r vol

1

(2nd

)–99

9 (2

nd)

$6,5

34.0

0

1 (3

r d)–

90 (3

rd)

$15,

080.

00

$70

8.00

/vol

Calif

orni

a Re

port

er

1–28

6$8

85.0

0

1 (2

nd)–

135

(2nd

)$3

,138

.00

1

(3rd

)–14

7(3r

d)$1

0,22

2.00

$

538.

00/v

ol

Fede

ral A

ppen

dix

1–

553

$12,

154.

00

$248

.00

Fede

r al R

epor

ter

1–

300

$995

.00

1

(2nd

)–99

9 (2

nd)

$2,9

97.0

0

1 (3

rd)–

746

(3rd

) $1

5,89

5.00

$

480.

00/v

ol

Fede

ral R

ules

Dec

isio

ns

1–29

6$3

,657

.00

$48

7.00

/vol

150-303-441 (Rev. 01-15)75

(Col

umns

II, I

II. S

ee in

stru

ctio

ns p

age

71.)

Sect

ion

Colu

mn

ICo

lum

n II

Colu

mn

III F

eder

al S

uppl

emen

t

1–99

9 $

1,99

5.00

1

(2nd

)–97

6 (2

nd)

$33,

508.

00

$43

0.00

/vol

New

Yor

k Su

pple

men

t

1–30

0$6

95.0

0

1(2n

d)–9

68 (2

nd)

$12,

968.

00

$51

9.00

/vol

Nort

heas

tern

Rep

orte

r

1–20

0$6

95.0

0

1 (2

nd)–

999

(2nd

)$1

5,33

3.00

$

592.

00/v

ol

1 (3

rd)–

5 (3

rd)

$3,5

50.0

0 $7

10.0

0/vo

l

Nort

hwes

tern

Rep

orte

r

1–30

0$6

95.0

0

1 (2

nd)–

845

(2nd

)$1

0,22

5.00

$

611.

00vo

l

Paci

fic R

epor

ter

1–

300

$995

.00

1

(2nd

)–99

9 (2

nd)

$2,9

97.0

0

1 (3

rd)–

322

(3rd

)$1

5,02

1.00

$

691.

00/v

ol

Sout

heas

tern

Rep

orte

r

1–20

0$9

95.0

0

1 (2

nd)–

754

(2nd

)$1

0,48

0.00

$

655.

00/v

ol

Sout

hern

Rep

orte

r

1–20

0$9

95.0

0

1 (2

nd)–

999

(2nd

)$6

,997

.00

1

(3r d

)–13

5 (3

rd)

$17,

639.

00

$70

6.00

/vol

Sout

hwes

tern

Rep

orte

r

1–30

0 $9

95.0

0

1 (2

nd)–

999

(2nd

)$1

,295

.00

1

(3rd

)–42

6 (3

rd)

$20,

134.

00

$69

4.00

/vol

150-303-441 (Rev. 01-15) 76

(Col

umns

II, I

II. S

ee in

stru

ctio

ns p

age

71.)

Sect

ion

Colu

mn

ICo

lum

n II

Colu

mn

IIII.

Opin

ions

Of A

ttor

ney

Gene

ral

Oreg

on 1

–49

$921

.00

$70

.00/

vol

Lette

rs O

f Adv

ice

1969

–201

3 +

Inde

x$3

60.0

0

J.Pe

riod

ical

& L

aw J

ourn

als

Boun

d Vo

lum

es$2

0.00

/vol

Pa

mph

lets

No

valu

e

K.Se

lect

ed C

ase

Syst

ems

Amer

ican

Dec

isio

ns, 1

00 v

ols

$50.

00

$0.

50/v

olAm

eric

an R

epor

ts, 6

0 vo

ls$3

0.00

$

0.50

/vol

Amer

ican

Sta

te R

epor

ts, 1

40 v

ols

$70.

00

$0.

50/v

olAm

& E

nglis

h An

no. C

ases

, 53

vols

$30.

00

$0.

50/v

olLa

wye

rs R

epor

ts A

nnot

ated

:

Orig

inal

Ser

ies,

70

vols

$70.

00

$0.

50/v

ol

New

Ser

ies,

52

vols

$52.

00

$0.

50/v

ol

Lette

r Ser

ies

(191

5A–1

918F

), 24

vol

s$5

0.00

$

0.50

/vol

Di

gest

, 10

vols

$5.0

0 $

0.50

/vol

Amer

ican

Law

Rep

orts

(ALR

)

1st 1

–175

and

Per

m. D

iges

t$3

50.0

0 $

1.00

/vol

2n

d 1–

100

$695

.00

$5.

00/v

ol

La

ter C

ase

Serv

ice

2nd

Serie

s$1

,929

.00

Perm

. Dig

est 2

nd S

erie

s N

o va

lue

3r

d 1–

100

$1,6

74.0

0 $

5.00

/vol

4t

h 1–

90

$1,3

50.0

0 $

5.00

/vol

5t

h 1–

125

$3,4

04.0

0 $

6.00

/vol

6t

h 1–

95

$5,8

77.0

0 $5

05.0

0/vo

l $

10.0

0/vo

l

AL

R Di

gest

$1

,214

.00

$251

.00

annu

al s

uppl

emen

t$1

30.0

0/vo

l

AL

R In

dex

$1,1

50.0

0 $2

99.0

0 an

nual

sup

plem

ent

Amer

ican

Law

Rep

orts

Fed

eral

1st 1

–200

$1,5

16.0

0 $

6.00

/vol

2n

d 1–

85$7

,040

.00

$52

3.00

/vol

$10

.00/

vol

Amer

ican

Law

Rep

orts

Inte

r nat

iona

l

1st 1

–8$1

,126

.00

$28

1.00

/vol

150-303-441 (Rev. 01-15)77

(Col

umns

II, I

II. S

ee in

stru

ctio

ns p

age

71.)

Sect

ion

Colu

mn

ICo

lum

n II

Colu

mn

IIIL.

Sess

ion

Law

s &

Hou

se-S

enat

e Jo

urna

lsOr

egon

Pr

ior t

o 19

00, E

ach

$40.

00

1900

–195

0$2

0.00

1951

–199

5$4

0.00

1996

–200

1$9

0.00

2003

–200

9$2

65.0

0

2010

–201

2$2

45.0

0

M.

Shep

ard’

s Ci

tatio

ns (C

urre

nt E

ditio

n)At

lant

ic R

epor

ter

$2,6

65.0

0 Fe

dera

l Rep

orts

$2,9

37.0

0 Ne

w Y

ork

Supp

lem

ent R

epor

ter

$2,6

65.0

0 No

rthe

aste

rn R

epor

ter

$2,6

65.0

0 No

rthw

este

rn R

epor

ter

$2,6

65.0

0 Or

egon

Rep

orts

$2,2

84.0

0 Pa

cific

Rep

orte

r$2

,665

.00

Sout

heas

tern

Rep

orte

r$2

,716

.00

Sout

hern

Rep

orte

r$2

,716

.00

Sout

hwes

tern

Rep

orte

r$2

,716

.00

U.S.

Rep

orts

$3

,296

.00/

each

GP

O, W

est’s

, Law

Ed

. edi

tions

Fe

dera

l Sta

tute

s$1

,737

.00

Mis

cella

neou

s:

Stat

es o

ther

than

Or e

gon

$2,2

54.0

0

Subj

ects

(for

exa

mpl

e: L

abor

Law

, Tax

Law

) $2

,124

.00

Old

Editi

ons

No v

alue

N.Re

port

sSt

ate:

Or

egon

Cou

rt o

f App

eals

Rep

orts

1–2

57$2

,960

.00

$85

.00/

vol

Or

egon

Rep

orts

1–3

53 P

art L

eath

er$1

,827

.00

$85

.00/

vol

Or

egon

Rep

orts

1–3

53 A

ll Bu

ckra

m$2

,575

.00

$85

.00/

vol

Or

egon

Cas

es (W

est)

1967

–Dat

e$2

,456

.00

$46

7.00

/vol

Or

egon

Rep

orts

w/ O

rego

n Ca

ses

To U

pdat

e$5

,836

.00

$46

7.00

/vol

Or

egon

Tax

Cou

rt R

epor

ts 1

–18

$965

.00

$85

.00/

vol (

ceas

ed p

ublic

atio

n)

Pr

e‑Re

port

er S

tate

s’ R

epor

ts

$1.

00/v

ol

150-303-441 (Rev. 01-15) 78

(Col

umns

II, I

II. S

ee in

stru

ctio

ns p

age

71.)

Sect

ion

Colu

mn

ICo

lum

n II

Colu

mn

III

Mis

cella

neou

s:

Boar

d Of

Tax

App

eals

Rep

orts

192

4–19

42 (4

7 Vo

l) $

595.

00

$1.

00/v

ol

U.S

Tax

Cour

t Rep

orts

194

2–Da

te

$2,3

30.0

0 $

91.0

0/vo

l $

3.00

/vol

Cu

mul

ativ

e Bu

lletin

s (G

PO) 1

919–

2013

$3,3

98.0

0 $

198.

00/v

ol $

3.00

/vol

Am

eric

an M

ariti

me

Case

s 19

23–D

ate

$12,

275.

00

$1,5

75.0

0 an

nual

sup

plem

ent

$5.

00/v

ol

Spec

ialty

Rep

orts

(Bou

nd) L

abor

, Tax

, Arb

itrat

ion,

etc

. $

12.0

0/vo

l

Negl

igen

ce C

ompe

nsat

ion

Case

s An

nota

ted,

Com

plet

e V

alue

Sec

tion

Q

An

Inco

mpl

ete

NCCA

Set

Val

ue S

ectio

n P

W

est’s

Ban

krup

tcy

Repo

rter

1–5

08$1

5,40

1.00

$

770.

00/v

ol

O.U.

S. S

upre

me

Cour

t Rep

orts

U.S.

Sup

rem

e Co

urt R

epor

ts, G

PO 1

–556

$6,4

58.0

0 $

89.0

0/vo

lU.

S. S

upre

me

Cour

t Rep

orts

, Law

Ed

1–

100

$97

5.00

1

(2nd

)–17

7 (2

nd)

$6,8

43.0

0 $

89.0

0/vo

lU.

S. S

upre

me

Cour

t Rep

orte

r (W

est)

1–

128A

$5

,489

.00

$12

8.00

/vol

P.Te

xt a

nd F

orm

s Bo

ok S

ets

(Lis

t Spe

cific

ally

) $

10.0

0 /v

ol

Q.M

isce

llane

ous

Set n

ot L

iste

d El

sew

here

(a) V

alue

und

er Q

thos

e ite

ms

spec

ifica

lly li

sted

as

Q $

300.

00

(b) W

hen

no m

inim

um v

alue

is s

how

n in

col

umn

III a

nd to

tal o

f col

umn

II ex

ceed

s va

lue

show

n in

col

umn

I, va

lue

at $

3.00

/vol

.(c

) Boo

ks a

nd s

ets

not s

peci

fical

ly li

sted

$

3.00

/vol

R.Ca

uses

of A

ctio

n1–

30 (1

st)

$1,9

62.0

0 $

16.0

0/vo

l1

(2nd

)–63

(2nd

)$4

,708

.00

$2,

931.

00/a

nnua

l sup

plem

ent

$589

.00/

vol

S.Or

egon

Sta

te B

ar P

ublic

atio

ns—

CLEs

New

Oreg

on A

dmin

istr

ativ

e La

w, 2

010.

1 V

ol.

$204

.00

Arbi

trat

ion

and

Med

iatio

n, 1

996.

2 V

ol

w/ 2

008

Supp

& F

orm

s On

CD

$98.

00

150-303-441 (Rev. 01-15)79

(Col

umns

II, I

II. S

ee in

stru

ctio

ns p

age

71.)

Sect

ion

Colu

mn

ICo

lum

n II

Colu

mn

IIIAp

peal

and

Rev

iew

: Bas

ics,

201

0. 1

Vol

.$1

98.0

0 Ap

peal

and

Rev

iew

: Bey

ond

the

Basi

cs, 2

014.

1 V

ol.

$120

.00

Advi

sing

Ore

gon

Busi

ness

es w

/ CD,

Com

plet

e$5

85.0

0 20

01 V

ols

1 &

2 w

/ 200

7 Su

pp$2

25.0

0 $

135.

00 2

007

supp

onl

y20

03 V

ols

3 &

4 w

/ 200

9 Su

pp &

Bin

ders

$235

.00

$14

0.00

200

9 su

pp o

nly

2003

Vol

s 3

& 4

w/o

Bin

ders

$155

.00

2010

Vol

5 w

/ Bin

der &

For

ms

On C

D $1

75.0

0 20

10 V

ol 5

w/o

Bin

der,

w/ F

orm

s On

CD

$165

.00

Cons

truc

tion

Law

201

1, 2

Vol

s w

/ Bin

ders

& F

orm

s On

CD

$245

.00

20

11 2

Vol

s w

/o B

inde

rs &

w/ F

orm

s On

CD

$215

.00

Cont

ract

Law

in O

rego

n, 2

003,

1 V

ol w

/ 200

8 Su

pp$1

75.0

0 $

75.0

0 20

08 s

upp

only

Crim

inal

Law

, 201

3. 3

Vol

s w

/ Bin

der

$375

.00

Crim

inal

Law

, 201

3. 3

Vol

s w

/o B

inde

r$3

25.0

0

Bank

rupt

cy L

aw 1

999.

2 V

ols

w/ 2

007

Supp

& F

orm

s On

CD

$118

.00

Cons

umer

Law

in O

rego

n 20

13, 2

Vol

s w

/ Bin

ders

$279

.00

Cons

umer

Law

in O

rego

n 20

13, 2

Vol

s w

/o B

inde

rs$2

45.0

0 Cr

edito

r’s R

ight

s &

Rem

edie

s, 2

002,

1 Vo

l. w

/ 200

6 Su

pp$1

65.0

0 Ou

t of p

rint;

onlin

e on

lyFo

recl

osin

g Se

curit

y In

tere

sts,

1997

, 1 V

ol w

/ 200

5 Su

pp &

For

ms

On C

D$5

2.50

El

der L

aw, 2

000,

1 V

ol w

/ 200

5 Su

pp &

For

ms

On C

D$2

15.0

0 $

65.0

0 20

05 s

upp

w/ C

D En

viro

nmen

tal L

aw, R

egul

atio

n &

Perm

ittin

g, 1

Vol

. Sof

t Bou

nd$1

50.0

0 Ad

min

iste

ring

Oreg

on E

stat

es, 2

012,

1 V

ol. w

/ Bin

der

$240

.00

Adm

inis

terin

g Or

egon

Est

ates

. 201

2, 1

Vol

w/o

Bin

der

$225

.00

Adm

inis

terin

g Tr

usts

in O

rego

n, 2

007,

1 V

ol w

/ Bin

der &

For

ms

On C

D$1

65.0

0 Ad

min

iste

ring

Trus

ts in

Ore

gon,

200

7, 1

Vol

w/o

Bin

der &

For

ms

On C

D$6

6.00

Gu

ardi

ansh

ips,

Con

serv

ator

ship

s, &

Tra

nsfe

rs T

o M

inor

s, 2

009,

1 V

ol. S

oft B

ound

$105

.00

The

Ethi

cal L

awye

r, 20

06, 1

Vol

. w/ B

inde

r & F

orm

s On

CD

$87.

50

The

Ethi

cal L

awye

r, 20

06, 1

Vol

. w/o

Bin

der &

w/ F

orm

s On

CD

$72.

50

Oreg

on F

orm

al E

thic

s Op

inio

ns, 2

005,

1 V

ol w

/ 200

7, 2

010–

11, 2

014

Supp

$180

.00

Fam

ily L

aw, 2

013,

3 V

ols

w/ B

inde

r$3

46.0

0 Fa

mily

Law

, 201

3, 3

Vol

s w

/o B

inde

r$2

95.0

0 Ju

veni

le L

aw, 2

007,

1 V

ol. w

/ Bin

der &

For

ms

On C

D$1

14.0

0 In

sura

nce

Law

, 199

6, 2

Vol

s w

/ 200

3 Su

pp$5

0.00

In

sura

nce

Law

: the

Bas

ics,

201

1, 1

Vol

. w/ B

inde

r$1

35.0

0 La

bor a

nd E

mpl

oym

ent L

aw: P

rivat

e Se

ctor

, 201

1, 2

Vol

. w/ B

inde

r$2

20.0

0 La

bor a

nd E

mpl

oym

ent L

aw: P

ublic

Sec

tor,

2011

, 2 V

ol. w

/ Bin

der

$205

.00

Fee

Agre

emen

t Com

pend

ium

, 200

7, 1

Vol

w/ F

orm

s On

CD

$38.

00

150-303-441 (Rev. 01-15) 80

(Col

umns

II, I

II. S

ee in

stru

ctio

ns p

age

71.)

Sect

ion

Colu

mn

ICo

lum

n II

Colu

mn

IIIOr

egon

Leg

isla

tion

High

light

s:Pr

e 20

09$1

0.00

20

10$4

5.00

20

11$2

5.00

20

12$1

0.00

20

13$1

5.00

2014

$15.

00

Land

Use

, 201

0, 2

Vol

s w

/ Bin

der

$365

.00

Real

Pro

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150-303-441 (Rev. 01-15) 81

Index

150-303-441 (Rev. 01-15) 82

150-303-441 (Rev. 01-15) 83

A

Accessory Racks ..................................................29Air Abrasive Cavity Prep Unit ..........................33Air Compressor ...................................................61Air Impact Tools ..................................................61Alarm System ......................................................35Amalgamator .......................................................33Ampli Speakers Ticket Booth ............................44Amplifiers .............................................................51Anesthesia Machine ............................................65Anit-Freeze Recycler ...........................................61Armoire .................................................................18Aspirator...............................................................42Audio Sine & Square ..........................................51Audio Processors .................................................51Auto Lifts ..............................................................61Automatic Refractor with Keratometer ...........48

B

Back Bar ................................................................25Back Bar, Refrigerated ........................................59Bagel Display .......................................................22Baker Label Printer .............................................22Ball Cleaner ..........................................................27Ball Resurface Machine ......................................27Ball Resurface Unit ..............................................27Ball Spinner ..........................................................27Ball Storage Racks ...............................................27Ball, House ...........................................................27Ball Measuring .....................................................27Barber Shop ..........................................................25Basketball Games ................................................16Battery Charger ...................................................61Battery Tester .......................................................61BBQ Cooker ....................................................40, 54Bearing Packer .....................................................61Beauty Shop .........................................................25Beds .......................................................................18Bench Grinder ......................................................61Bill Changer .........................................................64Billiard Tables (Complete) .................................16Blender ......................................................39, 40, 54Blending Station ..................................................54Blood Analyzer (Serometer) ..............................42Blood Pressure Gauge ........................................42Blow Dryers .........................................................25BluRay DVD Player ............................................67Body Shop Repair Manual .................................61Bone Dust Remover ............................................39Bookcase ...............................................................45Bowl Cutter ..........................................................54

Bowling Light ......................................................27Bowling Pins ........................................................27Box, Deli................................................................40Box, Meat ..............................................................39Box, Storage ..........................................................38Brake Bleeder .......................................................61Bread Divider .......................................................22Bread Rack ............................................................22Bread Slicer & Bagger .........................................22Broiler ....................................................................54Buffing Machine ..................................................27Bun Divider ..........................................................22Bun Slicer ..............................................................22Bun Toaster ...........................................................60Bun Warmer .........................................................54Burger Press .........................................................54Bus Cart ................................................................54Buster ICU ............................................................65

C

Cabinet, Video ...............................................35, 37Cabinetry ..............................................................33Cages .....................................................................65Calculator .............................................................46Cameras ................................................................67Can Opener ..........................................................54Canned Beverage Vending .................................64Cardboard Compactor and Tube ......................36Cart, Cake Box .....................................................22Cart, Electric .........................................................35Cart, Shopping .....................................................35Case, Bakery .........................................................22Case, Cheese ........................................................35Case, Fish ..............................................................35Case, Frozen Food ...............................................35Case, Heated ........................................................55Case, Meat ............................................................35Case, Pie ..............................................35, 36, 54, 55Case, Produce ................................................35, 36Case, Refrigerated .............................35, 36, 39, 40Case, Revolving, Display .............................35, 36Cases/Counters ...................................................31Cash Register (electronic)...................................36Cassette Player .....................................................52CD Service Manual .............................................62Cell Phone ............................................................46Centrifuge.......................................................42, 65Chair ................................................................33, 45Chair and Stand- Optimetrics ...........................48Chair Risers ..........................................................55Chair, All Purpose ...............................................25Chair, Barber ........................................................25

150-303-441 (Rev. 01-15) 84

Chair, Barstool .....................................................55Chair, Desk .....................................................18, 45Chair, Drafting .....................................................45Chair, Exec. ...........................................................45Chair, Facial ..........................................................25Chair, Folding ................................................45, 55Chair, Guest ..........................................................45Chair, Lounge ................................................19, 55Chair, Shampoo .............................................25, 26Chair, Side ............................................................18Chair, Stacking ...............................................45, 55Chair, Steno/Task ................................................47Chair, Styling Hydraulic ....................................25Chair, Swivel ........................................................27Chair, Upholstered ..............................................18Check Out Scanner Unit .....................................36Checkstands .........................................................36Chefs Salad Top, Refrigerated .....................54, 59Chest .....................................................................18Cigarette Dispenser .............................................64Clock Radio w/CD .............................................18Coffee Machine ....................................................55Coffee Maker/Brewer ..................................18, 36Coffee Urn ............................................................55Coin Machine .......................................................16Cold Food Vending .............................................64Color Bar/Cross Hatch Generator ....................51Color TV Monitor ................................................51Combi-Therm Oven ............................................58Compressor ..........................................................33Computer-PDF File-DVD ..................................62Computer Monitor Video Generator ................51Computer Point of Sale ......................................44Concession System ..............................................44Consoles................................................................51Contact Lens Center ............................................48Cookie Display ....................................................22Cookie Machine ...................................................22Copy Machines ....................................................32Corneal Topographer ..........................................49Counter .................................................................36Countertop Touch Machine ...............................16Credenza ...............................................................18Crib ........................................................................18Crowd Control Pole ............................................44CRT Analyzer and Restorer ...............................51Curing Lights .......................................................33Curling Iron .........................................................26

D

Dark Room Equipment ......................................33Data Processing Equipment ..............................32

DC Power Supply ...............................................51D-Cinema System ................................................44Deep Fryer ............................................................56Degauss Coil ........................................................51Delivery System ..................................................33Deluxe Sit-Down Video ......................................16Dental Polisher ....................................................65Dental Scaler ........................................................65Desk .......................................................................18Desk, Steel ............................................................45Desk, Wood ..........................................................45Desoldering Station ............................................53Diagnostic Set ......................................................42Digital Camera .....................................................46Digital Downloading Jukebox ...........................16Digital Logic Probe .............................................51Digital Multi-Meter .............................................51Digital Multi-Track Players ..........................52, 53Digital Wall Display DLP Projector ..................46Digital X-Ray System ..........................................34Dinette Set ............................................................18Direct Ophthalmoscope .....................................48Dishwasher ........................................18, 22, 36, 56Display ..................................................................36Display Case ........................................................36Disposal Unit .......................................................36Dodo Scale ............................................................27Donut ....................................................................23Dough Divider .....................................................23Dough Sheeter .....................................................23Draft Beer Dispenser, Refrigerated ...................59Drapes ...................................................................18Dresser ..................................................................18Drill Press .............................................................62Drill, Electric ........................................................62Drilling Machine .................................................27Drug Cabinet .......................................................42Drink Dispenser ............................................36, 56Dry Station ...........................................................25Dryer .....................................................................25Dual Trance Oscilloscope ...................................51DVD Player ..............................................18, 52, 67DVD Recorder ...............................................52, 67DVDs .....................................................................67Dwell-Tach Gauges .............................................62

E

EAS Encoders.......................................................51Easel, Dry Erase ...................................................46ECG Monitor ..................................................42, 54EKG Machine .......................................................42Electric Clippers ..................................................25

150-303-441 (Rev. 01-15) 85

Electric Crane Machines .....................................16Electronic Labeling System ................................46Electronic Whiteboard ........................................46Electrosurgery Unit .............................................65Engine Analyzer ..................................................62EPROM Programming .......................................51Espresso Machine ................................................55Examining Room .................................................42Examining Room Cabinets ................................42

F

Facial Bed .............................................................25Facial Station ........................................................25Facial Steamer ......................................................25Fat Tester...............................................................39Fat Vat ...................................................................56Fax Machine .........................................................46Field Strength Meter ...........................................51Figure Forms ........................................................30File Cabinets .........................................................45Fire Extinguisher .................................................62Flipper Games .....................................................16Floor Jack ..............................................................62Floor Lamp .....................................................19, 65Fluoroscopic X-Ray .............................................42Food Processor ...............................................40, 56Freezer ............................................................39, 56Frequency Counter .............................................51Fryer, Pressure .....................................................56Fundus Camera ...................................................48

G

Game Cube ...........................................................67Game Table ...........................................................18Games ...................................................................16Garbage Compactor ............................................36Garment Hangers ................................................30Garment Racks ..............................................30, 31Gear Oil Dispenser ..............................................62Generator ..............................................................37Glass and Plate Chiller .......................................59Glass Front Combination ...................................64Glass Front Snack ................................................64Glazer ....................................................................23Granita Machine ..................................................56Grid Panels ...........................................................29Griddle ..................................................................56Grinder .................................................................39Grooving Machine ..............................................48Guest Pager ..........................................................56Gutter Mop ...........................................................27

H

Hair Dryer ............................................................19Hair Processors ....................................................25Hand Instruments ...................................33, 48, 54Hand Tools ...............................................33, 48, 62Hang Face Out & Misc. Hardware .............28, 30Headboard............................................................19Headlight Aimer..................................................62Headphones ...................................................51, 52Heart Monitor ......................................................54Heat Lamp ......................................................56, 57High Chair ............................................................55High Voltage Probe .............................................52Hoist ................................................................61, 62Hood, Fire Protection..........................................40Hopper ..................................................................23Hot Chocolate Machine ......................................57Hot Dog Broiler ...................................................57Hot Dog Grill .................................................40, 57Hot Dog Merchandiser .......................................44Hot Drink Machine .............................................64Hot Lather Machine ............................................25Hot Plate ...............................................................57Hot Towel Sterilizer ............................................26Humidifier ............................................................37Hygienic Mat .......................................................25

I

Ice Cream Machine .............................................57Ice Cream Machine, Soft ....................................57Ice Dispenser ........................................................57Ice Machine ..............................................19, 37, 44Ice Merchandiser ...........................................37, 57Ice Tea Brewer ......................................................57Illuminated Telephone Sign ...............................50Incubator ..............................................................65Indirect Ophthalmoscope (Binocular) ..............48Inflatable Jump House ..................................16, 17Instruments ..........................................................42Intra-oral Camera System ..................................33Iron ........................................................................19Iron/Ironing Board Combo ...............................19Ironing Board .......................................................19Isolation Transformer (Hum) ............................52

J

Juice Machine .......................................................37Jukebox, Digital ...................................................16Junior Snack .........................................................64

150-303-441 (Rev. 01-15) 86

K

Kettle .....................................................................22Keratometer .........................................................48Kiddie Rides .........................................................16Kook-E-King ........................................................22

L

Lab Scope..............................................................65Labeler ......................................................22, 31, 37Laboratory ............................................................42Laboratory Items .....................................33, 42, 65Laminator .............................................................46Lamp, Gooseneck ................................................42Lamp, Table ..........................................................19Lamp, Wall ...........................................................19Lane Cleaner ........................................................27Lane Monitor System ..........................................27Lane Oil ................................................................27Lane Machine .......................................................27Law Library ..........................................................69League Summary Sheets ....................................27Lensometer ...........................................................48Lights ....................................................................33Lino Cloth .............................................................27Lino Duster ..........................................................27Lobster Tank .........................................................39Lockers ..................................................................27Love Seat/Chair ............................................19, 47Lube Equipment ..................................................62Luggage Cart .......................................................19Luggage Rack ......................................................19

M

Magazine and Card Rack ...................................37Magnifier Lamp ...................................................25Maid’sCart ...........................................................19Mainframe Equipment .......................................32Manicure Stool .....................................................25Manicure Table ....................................................25Mannequins .........................................................28Mass Spectrometer, Mini ....................................42Massage Equipment ...........................................25Meat Grinder .......................................................39Meat Slicer ............................................................39Merchandisers ...............................................31, 37Microcomputers ..................................................32Microderm Abrasion...........................................25Microphones ........................................................52Microscope ...........................................................65Microwave ................................................19, 41, 57Mikes & Gauges ..................................................62

Milk Dispenser ....................................................57Mill-Drill (Complete) ..........................................27Mirrors ............................................................19, 30Miscellaneous Hand Tools .................................26Mixers .......................................................23, 39, 58Mixers (Radios)....................................................52Mobile Power Supply .........................................52Molding Machine ................................................23MTS TV-Stereo Generator ..................................52Multifunction Communication Center ............46

N

Nacho Cheese Case .............................................44Nacho Cheese Warmer .......................................41Nacho Chip Warmer ...........................................58Name Engraver ...................................................27Nightstand ...........................................................19Nitrous Oxide System ............................33, 34, 65NTSC Generator ..................................................52NTSC Signal Generator ......................................52

O

Oil Drain Receiver ...............................................62Omni Max Projector ............................................44Omni-Term Ticket and Concession System .....44Open Play Sheets .................................................27Optical Edging System .......................................48Oriental Wok Stove .............................................58Otoscope ...............................................................65Oven ......................................................................23Oven, Convection ................................................58Oven, Conveyor ..................................................58Oven, Pizza ..........................................................58Oven, Slow Roast ................................................58Oyster Shucker ....................................................58

P

Packaging Scale ...................................................37Pallet Truck...........................................................37Panini Grill ...........................................................56Paper Baler ...........................................................36Parts Washing Tanks ...........................................63Pasta Cooker, Stand-alone .................................58Pastry Filling Injector..........................................23Pay Phone .............................................................50Pay Phone Enclosures .........................................50Pedicure Spa ........................................................26Pencils ...................................................................27Perimeter ..............................................................48Photo Booth ..........................................................16Picture Frame .......................................................31Pictures .................................................................19

150-303-441 (Rev. 01-15) 87

Pillows ..................................................................18Pin Cleaner ...........................................................27Pin Cleaning Machine ........................................27Pineapple Corer ...................................................37Pizza Dough Mixer .............................................58Pizza Dough Press ..............................................58Pizza Oven ...........................................................58Pizza Station .........................................................55Playstation 2 .........................................................67Playstation 3 .........................................................67Podcast ..................................................................52Polisher/Scrubber (Rotary Floor) .....................37Pool Table Light ...................................................16Pool Tables ...........................................................16Popcorn Butter Dispenser ..................................58Popcorn Machine ..........................................44, 58Portable Engine Stands ......................................62Porta-Power Tools ...............................................61Portable Beds .......................................................19Pot Rack ................................................................24Power Broom .......................................................63Pretzel Bake & Serve Unit ..................................44Pretzel Display .....................................................58Printer ...................................................................46Projector (Bakery) ................................................23Projector w/Reel Transport ...............................44Projector, Automated ..........................................48Projector, Digital ..................................................46Projector, Mirror Set ............................................48Projector, Multimedia .........................................46Projector, Non-automated ..................................48Projector, Overhead.............................................46Projectors ..............................................................44Proofer ..................................................................24PSP System ...........................................................67Pupilometer ..........................................................48

R

Rack (Bakery) .......................................................24Radius Gauge or Scope ......................................48Range ....................................................................58Recliner .................................................................19Recorders ........................................................52, 67Redemption Machines ........................................16Reference Libraries..............................................42Refractor ...............................................................48Refrigerator ..............................................19, 39, 40Retail Casing ........................................................31Retarder ................................................................24Retinscope ............................................................48Rice Cooker ..........................................................59Roll Warming Drawers .................................54, 59

Roll Warming Drawers, One Drawer ...............54Rollabout Cart......................................................26Roll-A-Way Beds .................................................19Rotisserie ..............................................................41

S

Safes ......................................................................37Salad Bar ...............................................................41Salt Pan & Frame Warmer ..................................48Sausage Stuffer ....................................................39Saw, Meat .............................................................39Scale .....................................................24, 37, 59, 66Scanner..................................................................46Scanner Units .......................................................37Screens ..................................................................44Sealer, Belt Type ...................................................39Secretarial Work Station .....................................47Security Items ......................................................31Security Systems ............................................31, 50Settee .....................................................................47Shake Mixer .........................................................59Shampoo Bowl .....................................................26Shelving ................................................................36Shoes .....................................................................28Shredder ...............................................................46Sink ......................................................24, 37, 39, 59Sink, Meat .............................................................39Slatwall .................................................................29Sleeper Sofa ..........................................................19Slicing Machine ...................................................39Slit Lamp ..............................................................48Slotwall .................................................................29Smoker ..................................................................39Snow Cone Machine ...........................................57Sofa ..................................................................19, 47Soft Ice Cream Machine .....................................57Soldering Station .................................................53Sound System ......................................................44Soup Kettles .........................................................59Spark Plug Cleaner .............................................63Splicing Machine .................................................44Spreads .................................................................18Steam Cooker .................................................59, 60Steamer .....................................................41, 59, 60Steamer, Clothing ................................................31Sterilizer ..............................................25, 33, 42, 66Stockroom Rack ...................................................31Stool .......................................................................48Stools .....................................................................42Stools, Doctors and Assistants ....................33, 66Stove ......................................................................23Styling Shop .........................................................26

150-303-441 (Rev. 01-15) 88

Suction Pump.......................................................42Surgery Lights .....................................................65Surgery Room Cabinet .......................................43Surgery Room Lights ....................................43, 65Surgery Room, Minor .........................................43Sweep Marker Generator ...................................53

T

Table Base, Drafting ............................................45Table Top Refrigerator ........................................59Table, Bakery ........................................................24Table, Buffet .........................................................60Table, Cocktail......................................................18Table, Coffee .........................................................47Table, Conference ................................................45Table, Corner ........................................................47Table, Examining .................................................66Table, Instrument ................................................66Table, Manicure ...................................................26Table, Massage .....................................................26Table, Meat ...........................................................39Table, Model Wall Freestanding ........................28Table, Nail.............................................................26Table, Pizza Preparation .....................................60Table, Prep ............................................................60Table, Round ........................................................60Table, Salad Top ...................................................54Table, Serve Deli ............................................54, 60Table, Stationary Chairs .....................................28Table, Steam .........................................................60Table, Surgery ................................................43, 66Table, Swivel Chairs ............................................28Table, Typewriter .................................................47Table, Work .....................................................47, 60Tables, Spectator ..................................................28Tablet Counter .....................................................43Tanning Bed .........................................................26Tagging Gun/Labeler .........................................31Telephone .............................................................19Telephone Product Analyzer .............................53Telephone Product Tester ...................................53Telephone/Intercom .....................................37, 50Television Surveillance .......................................37Tenderizer .......................................................39, 60Terminals (Electronic) .........................................37Time Clocks ..........................................................37Timing Lights .......................................................63Tire Dismount Equipment .................................63Toaster .............................................................19, 60Token Machines ...................................................16Tone Test Set .........................................................53Tonometer.............................................................49

Tool Chest & Carts ..............................................63Tool Kit ..................................................................28Topping Dispenser ..............................................60Tortilla ...................................................................24Towels & Bedding ...............................................18Track Lighting ......................................................31Transilluminator ..................................................49Transistor Tester ..................................................53Transmission Jack ................................................63Trash Receptacle ..................................................37Trial Lens Set & Frame .......................................49TTY Equipment ...................................................50Turn System .........................................................31TV ..........................................................................19TV Analyst............................................................53TV Mount .............................................................19Typewriter ............................................................46

U

Ultrasonic Cleaner ........................................33, 49Ultrasonic Scaler ..................................................33Ultraviolet Exam Light .......................................43Utensils (Cooking/Motel-Apt.) ........................20

V

Vacuum Cleaner ..................................................26Vacuum Pump .....................................................33Vacuum Sealer .....................................................37Vegetable Cutter ..................................................60Vending Machines ...............................................64Vet Diagnostic Set ................................................66Vet Test ..................................................................66Vichy-Shower .......................................................25Video Games ........................................................16Video Monitor Tester ..........................................53Video Player .........................................................67Videotapes ............................................................67

W

Waffle Baker .........................................................60Walk-In Cooler ...............................................24, 38Walk-On Platform Scale .....................................66Wall Displays .......................................................29Warmer Display ...................................................40Washer & Dryer ...................................................20Washer & Dryer, Coin-op ...................................20Waste Receptacles ...............................................28Water Machine .....................................................64Waveform Generator ..........................................53Waxing Bed ..........................................................26Weigh Wrap System ............................................39Welder, ARC/MIG ..............................................63

150-303-441 (Rev. 01-15) 89

Wet Vacuum ...................................................28, 38Wheel Alignment Equipment (computerized) .....63Wheel Balancer ....................................................63Wine Chiller .........................................................38Wine Cooler .........................................................60Wire Shelving .......................................................24Work Bench ..........................................................63Workstation, Secretarial......................................47Wrapping Machine .............................................60

X

Xbox ......................................................................67Xbox 360 ...............................................................67X-Ray Machine ........................................33, 43, 66X-Ray Processor ...................................................33