historic depreciation rates - inland revenue department · depreciation for the 1994 and future...

IR 267 June 2010

Historic depreciation ratesFor assets acquired before 1 April 2005

The information in this guide is based on current tax laws at the time of printing.

2 DEPRECIATION INLAND REVENUE

Introduction

Historic ratesHistoric rates are used to depreciate assets acquired on or before 31 March 2005.

Following is an explanation of how to read the list in Part 1 of this guide.

Assets are listed alphabetically and their available rates are shown in four columns.

Column 1 shows the diminishing value (DV) rate

Column 2 shows the DV rate including the 25% loading, where applicable (see “Assets acquired between 16 December 1991 and 31 March 1993” for details)

Column 3 shows the straight line (SL) rate

Column 4 shows the SL rate with the 25% loading, where applicable (see “Assets acquired between16 December 1991 and 31 March 1993” for details)

SV means standard value.

For specific assets, a standard value has been negotiated with Inland Revenue. Generally, this value gives an average of the original cost of specified assets for the 1993 and earlier income years.

The use of a diamond means that for the 1993 and earlier income years you must choose one of the following to set the asset’s value:

• replacement value

• annual value

• standard value.

Part 1 – Depreciation rates before 1993Some of the figures in the list are printed in bold. These highlighted figures show the method you must use to calculate the depreciation for each asset acquired in the 1993 income year and earlier. For example, on page 4 you will see that you must use the diminishing value (DV) method to calculate depreciation on accounting machines, but for barns you must use the straight line (SL) method.

Assets acquired between 16 December 1991 and March 1993Historic depreciation rates with a 25% loading are available for assets that meet certain criteria.

This means depreciation on these assets can be calculated at the appropriate historic rate plus a further 25% of that rate.

ExampleTo depreciate a beer brewing plant:

its historic rate is 15% DV

plus loading equals 18.8% DV

To qualify for the 25% loading, the assets must either be a new asset or an imported secondhand asset used in New Zealand for the first time, and

• acquired between 16 December 1991 and 31 March 1993 (inclusive), and

• must have been used on or before 31 March 1994.

Buildings and imported used cars don’t qualify for the 25% loading.

The increased depreciation rate will still apply for every income year until the asset is sold or disposed of.

Each year, from the 1994 income year onwards, you can choose to use either the SL or the DV method to calculate your depreciation for that year.

3INLAND REVENUE DEPRECIATION

Assets acquired before 1 April 1993 and used in shift workAn additional (sometimes referred to as “supplementary”) depreciation allowance is available for certain new or secondhand plant and machinery used for two or three shifts each working day. The asset must be an excluded depreciable asset.

Broadly speaking, this means that the asset must be:

• used in business in New Zealand, and

• purchased before 1 April 1993, and

• an asset that qualifies for the 25% interim depreciation loading.

These allowances don’t apply to:• plant and machinery used in refining

petroleum or smelting aluminium• motor cars• ships, aircraft and hovercraft• plant and machinery for which ordinary

depreciation isn’t allowed• plant and machinery for which Inland

Revenue hasn’t, in determining a rate of ordinary depreciation, set a differential rate for more than one shift operating for the 1993 year.

Differential rates of depreciation for more than one shift were set for the following plant and machinery.

• Manufacturing plant and machinery generally, not specifically mentioned and used between 16 and 24 hours daily.

• Water-fed evaporating air conditioners used 24 hours a day.

The additional allowance is calculated on the number of shifts the asset is in operation for.

Two shifts (that is, an average of

not less than 16 hours each working day) = an additional 3%

Three shifts (that is, normally used

24 hours each working day) = an additional 6%

Plant and machinery may qualify for both the supplementary depreciation rate and the 25% loading. To calculate the depreciation rate including both allowances:

• first, determine the historic rate

• then add the supplementary rate for two or three shifts

• finally, add the 25% loading.

Converting from DV rates to SL ratesTo change from the DV method to the SL method (or the other way around) simply pick the corresponding rate in the schedule.

Part 2 – 1993 to 2005 asset rates: Industry categoriesThis part contains the rates for assets acquired on or after 1 April 1993 and before 1 April 2005, listed by industry type, and the rates for buildings acquired on or after 1 April 1993 and before 19 May 2005.

Part 3 – 1993 to 2005 rates: Asset categoriesThis part contains the rates for assets acquired on or after 1 April 1993 and before 1 April 2005, listed by asset type, and the rates for buildings acquired on or after 1 April 1993 and before 19 May 2005.

From the 1994 income yearFor assets acquired before April 1993, you can choose between SL or DV methods to calculate depreciation for the 1994 and future income years.

To calculate depreciation for the 1994 and future income years you may either:

• use the general rates shown in Parts 2 or 3, or

• pool the asset with others listed in the historic rates schedule.


Part 1

Part 1 Depreciation rates before 1993Asset DV DV SL SL + 25% + 25%

Accounting machines 20 25 13.5 17.5Adding machines 20 25 13.5 17.5Addressograph machines 20 25 13.5 17.5Agricultural plant and equipment •Self-propelledequipment 20 25 13.5 17.5 •Tractor-drawnimplements 10 12.5 7 8.5Air conditioners •Water-fedevaporatingtypes 15 18.8 10 13 –Ifinuse24hoursaday 20 25 13.5 17.5 •Others 10 12.5 7 8.5Aircraft •Commercial 25 31.3 17.5 22 •Executive 20 25 13.5 17.5•Fixed-wingagriculturalaerialworkaircraft,includingwing attachmentsforspraying,dustinganddistributingseed 33 41.3 24 31

•Helicopters,fromandincludingyearended31March1969 –Airframe,engine,rotorsystem 25 31.3 17.5 22 –Sprayingtanksandattachedsprayingmechanism 33.3 41.7 24 32Amusement •Coin-operatedpooltables 20 25 13.5 17.5 •Dodgems 20 25 13.5 17.5 •Iceskates 33.3 41.7 24 31 •Machinesandequipment 15 18.8 10 13 •Midgetcars 20 25 13.5 17.5 •Rollerskates 20 25 13.5 17.5 •Skatingrinkplant 15 18.8 10 13Automobileassemblyjigs 50 62.5 40 51

Bakers’ovenandancillaryplant 15 18.8 10 13Ballandpebblemills(paintcompanies) 15 18.8 10 13Barns •Simpleloafingbarns 15 10 •Winteringbarnsalltypesofconstruction 15 10 Battery-drivenvehicles,includingbattery 20 25 13.5 17.5Beehives Beerbrewingplant(useddirectlyinbrewing) 15 18.8 10 13Bicycles •Motorised 20 25 13.5 17.5 •Pedal 10 12.5 7 8.5Billiardtables 10 12.5 7 8.5Bitumenpavingplant 20 25 13.5 17.5Blastfreezingequipment 20 25 13.5 17.5Blinds and canopies 20 25 13.5 17.5Blocksandpans(hatmaking) 50 62.5 40 51Boats—see “Vessels”Boilers 10 12.5 7 8.5Bookkeepingandcalculatingmachines 20 25 13.5 17.5Boresandwells

Bottle moulds 33.3 41.7 24 31Bottles •Milk •Others SVBraid-elasticmachines 15 18.8 10 13Brickcleaningmachines 33.3 41.7 24 31Brickkilns 10 12.5 7 8.5

tradingstock


Part

1Bridges • Wooden 3 4 2.5 3.1 • Other 2.5 3 2 2.5

(Whenabridgeformspartofafarmraceortrackitscostmay bepartlyclaimedasdevelopmentexpenditure)

Buildings—general(1) Affectedbyacid—alternativerate(chemicalworks,vinegar

manufacturers,fertiliserworksetc) 6 4(2) Brick,stoneorconcretewalledbuildingwithoutsteelorreinforced

concreteframe,stucco,steeltex,orothersimilarconstructionwith woodenframe 2.5 2

(3) Farmbuildings—asin(12),(2)and(8)exceptotherwiseincluded forspecialbuildings,seeunder“Farms”

(4) Glasshouses •Metal-framed 4 3 •Wooden-framed 7 5(5) Freezingchambers—see“Coolstores”(6) Grandstandsandotherracecoursebuildings—doublenormal

buildingrates(7) Milkingsheds(townsupplyfarmsandfactorysupply) •Alltypeserectedbefore1April1966 6 4 •Alltypeserectedfirstusedonorafter1April1966 15 10 •Costsofconvertingtoherringbonedesignafter1April1966 15 10 •Rotaryherringboneplant 10 12.5 7 8.5(8) Otherwooden-framedbuildingsnotspecifiedelsewhere 3 2.5(9) PlastichothousesandPVCtunnelhouses 11 7.5(10) Portablehuts 10 7(11) Reinforcedconcretethroughout,steelorreinforcedconcrete

framedwithbrickwallsorpermanentmaterial 1 1(12) Slaughterhousesonfarms •Concrete 7 5 •Timberandconcrete 8 6 •Timberconstruction 15 10 •Rotaryherringboneplant 10 7(13) Tannerybuildings,affectedbyacid 6 4(14) Temporarybuildings 10 7Bulkcarriers,vessels 12.5 15.6 8.5 10.5Bulkfertiliserstores 6 4 Bulkfreightcontainers •Refrigeratedcontainers 20 25 13.5 17.5 •Others 15 18.8 10 13Bulklimespreaders 10 12.5 7 8.5Bulldozers •Earthmovingcontractors 25 31.3 17.5 22 •General 20 25 13.5 17.5Burglaralarms—bells,wiringinstallation 10 12.5 7 8.5Butter patting machines 15 18.8 10 13

Callingsystems 20 25 13.5 17.5Cameras—see“Photographicequipment”Campinggear

Canopiesandblinds 20 25 13.5 17.5Canopies(pleated)—petrolservicestations 10 12.5 7 8.5Caravans •Letasdwellings 15 18.8 10 13 •Mobile 20 25 13.5 17.5Cargoships,conventional 10 12.5 7 8.5Cargons SVCarpets •Generally 20 25 13.5 17.5 •Inhotelbarsandtavernbars 33.3 41.7 24 32

Asset DV DV SL SL + 25% + 25%


Part 1

Carports •Hiredouttohouseholders 5 3.5 •Others 3 2.5Carsandtrucks •Rental 25 31.3 17.5 22 •Others 20 25 13.5 17.5Carts,drays,wagons 10 12.5 7 8.5Carwashmachines(automatic) 20 25 13.5 17.5Cashregisters 20 25 13.5 17.5Casksandkegs SVCementguns 15 18.8 10 13Chamberovensandotherbakers’ovens 15 18.8 10 13Cityguides 15 18.8 10 13Cloches

Coalmines •Bins •Dumpertrucks 25 31.3 17.5 22 •Skips,boxes,hutchesortubs 10 12.5 7 8.5 •Powerlinesmaintenanceandreplacement •Wireropes

Coin-operatedpooltables 20 25 13.5 17.5Compressors •Fixed 10 12.5 7 8.5 •Portable 15 18.8 10 13Computers—hardware 20 25 13.5 17.5Concreteblockplant 15 18.8 10 13Concretemixers 15 18.8 10 13Concretemobilepumpunits 25 31.3 17.5 22Concreteindustryprestressingequipment •Grindersandvibrators 20 25 13.5 17.5 •Steamplant 15 18.8 10 13 •Stressingjacks,pumpsandgroutmachines 20 25 13.5 17.5 •Stressingframesandbeds 20 25 13.5 17.5Containerships 12.5 15.6 8.5 10.5Containers •Cans,casks,kegs,drumsotherthanwinecasks SV •Eggcratesandtrays

Continuoustowelcabinet 15 18.8 10 13Coolstoresandfreezingchambers •Buildings 4 3 •Plant 10 12.5 7 8.5Cranes •Fixed 10 12.5 7 8.5 •Mobile 20 25 13.5 17.5Crates—sheepandcattle 15 18.8 10 13Crockery

Cyclicreformingplantforgasproduction 20 25 13.5 17.5

Damsandreservoirs •Reinforcedconcrete 1 2 1 1.3 •OthersDentists’equipment 10 12.5 7 8.5Diamonddrillingmachines 25 31.3 17.5 22Dictaphones 20 25 13.5 17.5Diesandjigs •Refrigeratorcabinetsandelectricrangesonly 50 62.5 40 51 •Others 33.3 41.7 24 32Diesandmoulds(plasticindustry) 50 62.5 40 51Digger—smallrubber-trackedwithhydraulichammer 25 31.3 17.5 22Dips—sheepspraytype,includingconcretetankorrace 10 12.5 7 8.5


rateforbuildings

maintenance


Part

1Dips—cattleandcombinationshowerdips,limitedto: •Tanksandpipes •Diporshower(includingpumps) •ElectricmotorandfittingsDiscpaks 20 25 13.5 17.5Displayaquariums 25 31.3 17.5 22Distilleryplant •Useddirectlyindistilling 15 18.8 10 13 •Others 10 12.5 7 8.5Doctors’instruments

Draperydisplaymodels 20 25 13.5 17.5Drays,carts,wagons 10 12.5 7 8.5Dresssuitsforhiretopublic SVDrycleaningplant 10 12.5 7 8.5Duckboards 15 18.8 10 13Dyehouseplant 15 18.8 10 13

Earthmovingcontractors—heavyplantincludingmotorvehiclesused on-site,shovels,scoops,bulldozersetc 25 31.3 17.5 22

Effluentdisposalunitsonfarms 10 12.5 7 8.5 EffluentpipelinesEggcratesandtrays

Egggradingplants—electric 15 18.8 10 13Electricandgasstoves •Includedinbuildingaccount •Recordedasseparateassets 10 12.5 7 8.5Electricblankets—motels,hotels,privatehospitals

Electricalandelectronicscientificmeasuringequipment 20 25 13.5 17.5Electricalcuttingmachines—tailors 10 12.5 7 8.5Electricfences 10 12.5 7 8.5Electricsigns 10 12.5 7 8.5Electricsignsrentedout •Fixed 20 25 13.5 17.5 •Smallportable 25 31.3 17.5 22Electrictestequipment 20 25 13.5 17.5Electrictypewriters 20 25 13.5 17.5Electricwatchmasters 10 12.5 7 8.5Electrodesforplasticwelders—toberecordedasseparateassets

inbooksofaccount 33.3 41.7 24 32Electrocardiographs 20 25 13.5 17.5Electromagnetmachines—meatindustry 20 25 13.5 17.5Electronicengravingmachines 20 25 13.5 17.5Electronicscales 20 25 13.5 17.5Electronicallycontrolledlinotypemachines 20 25 13.5 17.5Electronicallycontrolledmetalworkingmachinetools 20 25 13.5 17.5Elevatorsandlifts •Recordedasseparateassets 10 12.5 7 8.5 •IncludedinbuildingaccountsEnsilagepits: •Underground—concretewallswithslidingroof 10 12.5 7 8.5 •StoragebunkersEnvelopemanufacturingmachines 15 18.8 10 13

Feeding-outunitsforcattle—alltypesofconstruction 6 7 4 5Fences •Electric 10 12.5 7 8.5 •OtherFibreglasscuttingguns 20 25 13.5 17.5Films—businesspromotion 33.3 41.7 24 32Firealarmsystemsandsprinklers 10 12.5 7 8.5


ordevelopmentexpenditurerateapplicabletoparticularitemofplantserved

rateforbuildings

rateforbuildings

maintenance

maintenance


Part 1

Firefightingplantandequipment •Axes,ladders,blanketsandfireextinguisherscostingless

than $100 each

•Breathingapparatus,hoses,pipelines,pumpsanddieselengines 10 12.5 7 8.5 •Reservoir 1 2 1 1.3 •Ringmainandhydrants 1 2 1 1.3Fishboxes—wooden,andfishcontainers—plastic

Fishprocessingbuildings 6 4Fishprocessingplant 15 18.8 10 13Fishingvessels •Deckmachinery,winchesandmotors 15 18.8 10 13 •Mainengine 20 25 13.5 17.5 •Registeredhull,includingfixed-gearandrefrigeratedrooms 10 12.5 7 8.5Floorcoverings •Carpets,linoleumandvinyltiles 20 25 13.5 17.5 •Parquet 10 12.5 7 8.5Floursilos 5 6.3 3.5 4Flourpneumaticconveyancesystem 10 12.5 7 8.5Fluming 5 6.3 3.5 4Fluorescentlighting(wiringtobecapitalisedtobuildingaccount) 10 12.5 7 8.5Footwearmanufacturers •Lasts 50 62.5 40 51 •Knives—sockandheelgrip,sole,“particularmodel”andornament 50 62.5 40 51Forklifts 20 25 13.5 17.5Fowlhouses •Wooden-framed 7 5 •Steel-framed 3 2.5Freezersandcookersforpreparationandstorageofdogmeat 10 12.5 7 8.5Frostprotectionplant—pumpingunit,sprinklers,standardspipelines 10 12.5 7 8.8

Fueltanks •Oilcompanies 10 12.5 7 8.5 •Tallow(freezingindustry) 10 12.5 7 8.5 •UndergroundFurnitureandfittings—general 20 25 13.5 17.5

Galvanizingplant •Furnaces 33.3 41.7 24 32 •General 15 18.8 10 13 •Kettles 33.3 41.7 24 32Gammairradiationplant 15 18 10 12.5Gascompanies •Gasholders 3 4 2.5 3.1 –Optionalbases 3 3.7 2.5 3 •Gasmainsandservices 2.5 3 2 2.5 •Gasmeters 10 12.5 7 8.5 •Pressuregasholders 10 12.5 7 8.5Gascylindercontainers SVGaswaterheaters 10 12.5 7 8.5Glasswashingmachinesinhotelsandtaverns 20 25 13.5 17.5Gastrointestinalfibrescope 33.3 41.7 24 32Golfballcleaner,teemarkerandrubbishdisposalunit 20 25 13.5 17.5Glasshouses •Metal-framed 4 3 •PVCtunnelhouses 11 7.5

•Wooden-framed 7 5Graindryingandstoragebins 5 6.3 3.5 4Graindryingplant 10 12.5 7 8.5Grainsilos—see“Silos”GrandstandandotherracecoursebuildingsGrinders 20 25 13.5 17.5Guns—fibreglasscutting 20 25 13.5 17.5


or partly claim as development expenditure

rateforbuildings

and maintenance

doubleratesforclassofbuildings


Part

1Hairwavingmachines(electric) 20 25 13.5 17.5Haybalers 20 25 13.5 17.5Headerharvesters 20 25 13.5 17.5Heatingsystems 10 12.5 7 8.5Helicopters •Airframe,engine,rotorsystem 25 31.3 17.5 22 •Sprayingtanksandattachedsprayingmechanism 33.3 41.7 24 32HoardingsHopframes

Hopkilns 15 18.8 10 13Hosierymanufacturingplant •Generally 15 18.8 10 13 •Full-lengthhosierymanufacturingplant—fullyfashionedmulti-head

orsingle-headknittingmachines,circularknittingmachines,linking and seaming machines 20 25 13.5 17.5

Hotelcontents •Allbeds,blinds,cabinets,chairs,chesterfieldsuites,clocks,

counters,desks,dressingtables,fixturesandfittings,hardfurniture, hatracks,lightshades,luggagestools,mirrors,ornaments,palm stands,pictures,screens,sideboards,spittoons,springmattresses, stools,tables,tallboys,typewriters,vases,wagons,wardrobesand otherfurniture,carpets(otherthaninbars),feltex,linoleum,underfelts 20 25 13.5 17.5

•Beerplant 10 12.5 7 8.5 •Heatingplantincludingboilers,burners,hotwatercylinders,radiators

and all pumping 10 12.5 7 8.5 •Itemsfrequentlyreplaced,suchasbedspreads,blankets,crockery,

cushions,cutlery,flags,glassware,kitchenutensils,linenmats, pillows,rugs,silverware,softmattresses,wastepaperbaskets

•Kitchenplantandrefrigeratorsincludingdiaphonts,dishwashers, fishfryers,freezingequipment,grillers,hotpresses,mixers,

ovens,peelers,percolatorsscales,slicers,steamers,stoves and toasters 10 12.5 7 8.5

•Lifts(ifshownseparatelyfrombuildings),emergencylighting systems,firealarmsystems 10 12.5 7 8.5

•Otherplant,suchasfireextinguishers,fluorescentlighting, handtrucks,hoses,motorfans 10 12.5 7 8.5

•Plant –Callingsystemsandradiosets 20 25 13.5 17.5 –Cashregistersandaddingmachines 20 25 13.5 17.5

Ice-creammanufacturers •Shippingbags,cans,tubsandotherdistributionequipment

•Otherplantandequipment 15 18.8 10 13Iceskatingrinkplant 15 18.8 10 13Incinerators 15 18.8 10 13Indoorgolfequipment •Mats 20 25 13.5 17.5 •Nets 25 31.3 17.5 22 •Swingtrainer 20 25 13.5 17.5Innerfixtures •Owners 10 12.5 7 8.5 •Lessees 20 25 13.5 17.5Irrigationplant,frostprotectionpumps,pumphousing,sprinklers, standards,pipeline 10 12.5 7 8.5

Jetboats 20 25 13.5 17.5Jukeboxes 20 25 13.5 17.5


maintenance

orrateforbuilding

ordevelopmentexpenditure


Part 1


Kerbsidetypepetrolpumps 15 18.8 10 13Kilns •Brick 10 12.5 7 8.5 •Others 15 18.8 10 13Knittingandsewingmachines 15 18.8 10 13

Lasts—footwearmanufacturers 50 62.5 40 51Launches—see“Vessels”Laundryequipment 10 12.5 7 8.5Lawnmowers •Motor-driven 20 25 13.5 17.5 •Others 10 12.5 7 8.5Leaseholdfixturesandfittings 20 25 13.5 17.5Libraries •Circulating

•OfprofessionalpeopleLiftsandelevators •Recordedasseparateassets 10 12.5 7 8.5 •IncludedinbuildingaccountsLightfittings •Fluorescentlighting 10 12.5 7 8.5 •Standardfittings •Others 10 12.5 7 8.5Limespreaders—bulk 10 12.5 7 8.5Limesulphurplants 15 18.8 10 13Limestonerockdrills(percussiontype) 25 31.3 17.5 22Linen

Linoleum 20 25 13.5 17.5Linotype •Machinesandmoulds 20 25 13.5 17.5 •Magazines 10 12.5 7 8.5 •Type,matrices,quions,platformsandpallets

Linseedoilplant 15 18.8 10 13Locomotives 10 12.5 7 8.5LoosetoolsMattresses •Soft

•Innerspringandfoamrubber 20 25 13.5 17.5 Microfilmingequipment 20 25 13.5 17.5Microwavetherapysets 20 25 13.5 17.5MilkbottlesMilktreatmentplant 15 18.8 10 13Milkingmeters 10 12.5 7 8.5Milkingsheds—see“Buildings”Mineskips,boxesandtubs 10 12.5 7 8.5Mines—undergroundtailsandpipes 20 25 13.5 17.5Mobiledoctor’ssurgery •Fixturesandfittings 20 25 13.5 17.5 •Instruments

•Vehicle(pluscostofconversion) 20 25 13.5 17.5Mobileconcretepumpunits 25 31.3 17.5 22Modeltrainequipment 20 25 13.5 17.5Motorbuses •Body 20 25 13.5 17.5 •Chassis 20 25 13.5 17.5 •Engine—replacementofanyunitistobecapitalised,lossallowable

ondiscardofoldunit 20 25 13.5 17.5Motortrucks—licensedoperators •Forbulktransportofmanureusedatleast50%ofrunningtime

onfarmtracksandcountryroads 25 31.3 17.5 22 •Others 20 25 13.5 17.5 •Trucksusedonconstructionwork 25 31.3 17.5 22

maintenance

rateforbuilding

rateforbuilding

tradingstock


Part

1


Motorvehicles,trucksandscooters •General 20 25 13.5 17.5 •Usedfordrivinginstruction 25 31.3 17.5 22Mouldingboxes 33.3 41.7 24 32Moulds •Forchocolates 33.3 41.7 24 32 •Forfibreglassboats 50 62.5 40 51 •Foundingindustry 33.3 41.7 24 32 •PlasterofParisformoulding 50 62.5 40 51 •Forrubbertyres 50 62.5 40 51Movingpictureequipment—see“Theatre”Musicalinstruments 10 12.5 7 8.5

Officeequipment—general 20 25 13.5 17.5Oilcompanies •Drums 10 12.5 7 8.5 •Handtrucks 10 12.5 7 8.5 •Kerbsidepetrolpumps 15 18.8 10 13 •Motorvessels 10 12.5 7 8.5 •Pipelinesandfittings(tobewrittendownto50%ofcost) 10 12.5 7 8.5 •Railtankcars 10 12.5 7 8.5 •Roadmakingequipment 10 12.5 7 8.5

Paintmanufacturersgrouprateonmanufacturingassets 15 18.8 10 13Pallets

Parkingmeteradvertisingsigns 10 12.5 7 8.5Parquetflooring 10 12.5 7 8.5Patterns

Percussionrig 15 18.8 10 13Petrolservicestationpleatedcanopies 10 12.5 7 8.5Photocopymachines—rental 33.3 41.7 24 32Photoprocessandengravingequipment 15 18.8 10 13Photographicequipment •Cameras 10 12.5 7 8.5 •General 10 12.5 7 8.5 •Negatives

Photofinishequipment 15 18.8 10 13Photostatandmicrofilmingequipment 20 25 13.5 17.5Pigsties—alltypes 15 10 PipelinesPlansandspecifications

Plantandmachinery—exceptaselsewherespecified •Affectedbyacids,salt,abrasives 15 18.8 10 13 •Affectedbyacids,salt,abrasivesandused16–24hoursdaily 20 25 13.5 17.5 •General—includingagriculturalplantandimplementsbutnot

includingmotorvehicles 10 12.5 7 8.5 •Manufacturingplantandmachineryoperating16–24hoursdaily. 15 18.8 10 13NOTE: Assetsdesignedandconstructedtooperate16–24hoursper

dayDONOTqualifyfortheincreasedrates.Plasticpotsfortomatogrowing SVPlasticwelders’plant 20 25 13.5 17.5Portablepocketpagers 20 25 13.5 17.5Port-a-loos 33.3 41.7 24 32Postmixbeveragedispensingequipment(rentedout) •Postmixequipment 25 31.3 17.5 22 •Syruptanks 15 18.8 10 13Poultry •Batterytypecages 10 12.5 7 8.5 •Colonyhouseswithwoodenframes,ironroofsandnetting

sidesandbases 10 12.5 7 8.5 •Fowlhouses –Steel-framed 3 2.5 –Wooden-framed 7 5

maintenance


Part 1


Powercycles 20 25 13.5 17.5Pressuregasholders(coalgasstoredathighpressureascompared

withconventionalgasholders) 10 12.5 7 8.5Printers’type

PVCtunnelhouses 11 7.5

Quilting machines 15 18.8 10 13

RacecoursebuildingsRacingstalls 15 18.8 10 13Radio •Receivers 20 25 13.5 17.5 •Telephones 20 25 13.5 17.5 •Testingequipment 20 25 13.5 17.5 •Transmitters 20 25 13.5 17.5Radiologicalplant(includingx-ray) 20 25 13.5 17.5Railwaylines,rampsandsidings 6 7.5 4 5.5Rapidplyframework—boxing 20 25 13.5 17.5Refrigerators 10 12.5 7 8.5Rentalcars,vansandtrucks 25 31.3 17.5 22Rentaltelevisionunits 25 31.3 17.5 22RetainingwallsRoll-on/roll-offvessels 12.5 15.6 8.5 10.5Roller-skates 20 25 13.5 17.5Roller-skatingrinkplant 10 12.5 7 8.5Roofingmaterial(bituminous)manufacturingplantgenerally •Upto16hoursperday 10 12.5 7 8.5 •16–24hoursperday 15 18.8 10 13Rotarymilkingplatforms 10 12.5 7 8.5Rubberliferafts 20 25 13.5 17.5

Saddleryandharnesses

Safes,includingsafetydepositboxes 10 12.5 7 8.5Sale-yards •Constructedafter1April1971 2.5 3 2 2.5 •Constructedpriorto1April1971 –Lessthan40years –40yearsormore 15 18 10 12.5 •Additions –Ifpartofexistingyard –Ifvirtuallyanewyard 2.5 3 2 2.5Sauersingleshuttlerubberloams 15 18.8 10 13Saws,chain 50 62.5 40 51Sawmillers—dieselorpetroltractors,locomotivesandpowerunitsused

forloghauling 20 25 13.5 17.5Scaffolding 10 12.5 7 8.5Scalesandweighingmachines •Mechanical 10 12.5 7 8.5 •Electronic 20 25 13.5 17.5Seedcleaningplantoperatingupto •16hoursperday 10 12.5 7 8.5 •16–24hoursperday 15 18.8 10 13SeptictanksSeweragesystemsSewingandknittingmachines 15 18.8 10 13ShedShed •Base,race,floorofdip,twodrainingpensandsumps •Tanksandpipes,pump,electricmotorandfittings 10 12.5 7 8.5

and maintenance

doubleratesforclassofbuilding

maintenance

spreadoverremainingyears(assumeusefullifeof50years)

spreadoverremaininglifeofyard

rateforbuildingsrateforbuildings

rateforbuildingsdevelopmentexpenditure


Part

1


Sheepandcattleyards •Uncoveredyards—see“Sale-yards” •Roofedyards •Gratings –Fixed –Loose

Sheepcrates 15 18.8 10 13Shinglewinningplant 15 18.8 10 13Shipsandsteamers—see“Vessels”Shopfittings 20 25 13.5 17.5SilagestoragebunkersSilos •Chemical 15 18.8 10 13 •Floursilos 5 6.3 3.5 4 –Conveyancesystems 10 12.5 7 8.5 •Grain –Withbuilt-indrying,loadingandunloadingmachinery 10 12.5 7 8.5 –Withseparatedrying,loadingandunloadingmachinery 5 6.3 3.5 4 –Iferectedonfarms 10 12.5 7 8.5 –Portable •Sand,gravel,cement 5 6.3 3.5 4Simpleloafingbarns 15 18 10 12.5Singleshuttleribbonlooms 15 18.8 10 13Skihireequipment—skis,boots,poles 33.3 41.7 24 32Skindivers’wetsuits

Slaughterhousesonfarms •Concrete 7 5 •Timberandconcrete 8 6 •Timber 15 10Sockandheelgripknives,ornamentand“particularmodel”knives,

soleknives—footwearmanufacturers 50 62.5 40 51Solariumlamps 10 12.5 7 8.5Soundrecordingequipment 20 25 13.5 17.5Sprayplant—orchardists •Self-propelledandairblastunits 20 25 13.5 17.5 •Others 10 12.5 7 8.5Standbyplant 10 12.5 7 8.5 Starchmanufacturingmachinery 15 18.8 10 13Startingstalls 20 25 13.5 17.5Stationery

Stockfoodmanufacturingplant 15 18.8 10 13Stonecrushingplant 15 18.8 10 13Storagetanks •Oilcompanies 10 12.5 7 8.5 •Tallow—freezingindustry 10 12.5 7 8.5 •UndergroundStoves—electricandgas •Recordedasseparateassets 10 12.5 7 8.5 •IncludedinbuildingaccountSupermarkettrolleys 16.6 20.8 11 14.5Surveyors’equipment 10 12.5 7 8.5Swimmingpools •Generally 1 2 1 1.3 •Mineralwater 2.5 3 2 2.5 •Moulds 20 25 13.5 17.5

Tailors’electriccutters 10 12.5 7 8.5Tallowstoragetanks—freezingindustry 10 12.5 7 8.5Tankerandcontainerships 12.5 15.6 8.5 10.5Tanks—see“Storagetanks”Tanksusedformanufactureofstarch,cornflour,glutenandglucose 15 18.8 10 13

rateforbuilding

rateforbuildings

developmentexpenditureandmaintenance

costofreplacementorlossonscrappingifabandoned

rateforbuildings

rateforbuildings


Part 1


Tanksand/orvats—winemakingindustry •Concrete –Forfermentation 10 12.5 7 8.5 –Forstorage 6 7 4 5 •Stainlesssteel 10 12.5 7 8.5 •Wooden 10 12.5 7 8.5Taperecorders 20 25 13.5 17.5Tarpaulins

Televisionsets •Rental 25 31.3 17.5 22 •Other 20 25 13.5 17.5Tenpinbowlingequipment •Bowls,carpets,lanes 20 25 13.5 17.5 •Shoes

Tents

Testequipment—electricalradio 20 25 13.5 17.5Theatres •Seating,carpetsandotherfloorcoverings 20 25 13.5 17.5 •Soundproducingequipmentandprojectors 20 25 13.5 17.5 •Ticketsellingmachines 10 12.5 7 8.5Ticketissuingmachines 15 18.8 10 13Thermographs 20 25 13.5 17.5Threshingplant 20 25 13.5 17.5Toilets—portable 33.3 41.7 24 32Tomatoes •Plasticpotsforgrowing SV •Structureforshading 2.5 3 2 2.5ToolsTotalisatorequipment 15 18.8 10 13Trackpinpresses 10 12.5 7 8.5Tractionengines 10 12.5 7 8.5Tractors 20 25 13.5 17.5TrailersTrickleirrigationequipmentinglasshouses 25 31.3 17.5 22Trucks—see“Motortrucks”Trucksforbulktransportofmanureusedatleast50%ofthetimeonfarm

tracksandcountryroads 25 31.3 17.5 22Tuftingmachines—carpetmanufacturers 15 18.8 10 13Typewriters 20 25 13.5 17.5Tyremoulds—rubbercompanies 33.3 41.7 24 32

Ultrasonictherapyequipment 20 25 13.5 17.5Undergroundensilagepits—concretewalledwithslidingroof 10 12.5 7 8.5Usedcarlots

Vehicles—self-propelled(seealsounderparticularitem) 20 25 13.5 17.5Vending machines 20 25 13.5 17.5Venetianblinds 20 25 13.5 17.5Vessels •Bulkcarriers,tankersandcontainerships 12.5 15.6 8.5 10.5 •Conventionalcargoships 10 12.5 7 8.5 •Launches –High-powered 15 18.8 10 13 –Ferroconcreteyacht 10 12.5 7 8.5 –Other 10 12.5 7 8.5 •Oilcompanyships 10 12.5 7 8.5 •Registeredfishingvessels –Hullsincludingfixed-gearandrefrigerationrooms 10 12.5 7 8.5 –Deckmachinery,winches,freezingmachineryandmotors 15 18.8 10 13 –Mainengines 20 25 13.5 17.5 •Roll-on/roll-offvessels 12.5 15.6 8.5 10.5 •Steamers,scows,lightersandbarges 6 7.5 4 5.5

rateapplicabletovehiclebywhichdrawn

maintenance plus loss on discarding (iflandleased)


Part

1


Vibratorsandgrinders—see“Concreteindustryprestressingequipment”Video hire tapes 50 62.5 40 51Vinegarmanufacturingplant 15 18.8 13.5 17.5

Wagons,carts,drays 10 12.5 7 8.5WatertowersWeighingmachinesandscales 10 12.5 7 8.5Wellsandbores

Wharves •Ferroconcrete 2.5 3 2 2.5 •Wooden 6 7 4 5Windmills 10 12.5 7 8.5Winemakingindustries •Casksandbarrels,bothcirculatingorstorage SV •Tanksandvats –Concrete –Forfermentation 10 12.5 7 8.5 –Forstorage 6 7 4 5 –Stainlesssteel 10 12.5 7 8.5 –Wooden 10 12.5 7 8.5Winteringbarns—alltypesofconstruction 15 18 10 12.5Wireropes

Wireless—see“Radio”

X-rayplantfrom1April1970 20 25 13.5 17.5

rateforbuildings


Part 2 1993–2005 asset rates (use for assets acquired on or after 1 April 1993, and before 1 April 2005)

Industry categories PageAgriculture, horticulture and aquaculture 17

Audio and video recording studios and professional photography 18

Bakeries 19

Battery manufacturing 19

Brewing, winemaking and distilleries 19

Cable making 21

Cement manufacturing 21

Chemical plant (including soap, detergent, paint, glue, starch, colour, personal products and fertiliser) 22

Cigarette manufacturing 22

Cleaning, refuse and recycling 23

Concrete and plaster 24

Contractors, builders and quarrying 24

Dairy plant 25

Electrical and electronic engineering (for test equipment see also asset category: “Scientific and laboratory equipment”) 26

Engineering (including automotive) 27

Fishing (see also “Meat and fish processing”) 29

Food processing 30

Footwear manufacturing 31

Glass 32

Hotels, motels, restaurants, cafes, taverns and takeaway bars 32

Laundry 34

Leisure 34

Manufacturers (not elsewhere specified) 37

Meat and fish processing 37

Medical and medical laboratory 38

Metal industries (primary) and foundries 40

Milling (including grain handling and seed cleaning) 41

Mining (see also “Contractors, builders and quarrying”) 42

Oil and gas industry 42

Packaging (excluding plastic packaging) 43

Pharmaceuticals 43

Plastics 44

Pottery, tile and brick making 44

Power generation and electrical reticulation systems 45

Printing and photographic (see also “Audio and video recording studios and professional photography”) 46

Pulp and paper manufacturing 48

Residential rental property chattels 48

Rubber and tyre manufacturing 49

Shops 49

Tanning and fellmongering 51

Telecommunications (see also “Telephone systems” under asset category: “Office equipment and furniture”) 52

Textile, garment and carpet manufacturing 52

Timber and joinery industries 53

Undersea maintenance (where equipment used under salt water or on a maintenance barge on salt water) 55

Asset categories PageBoilers and heaters

(where not industry specified) 56

Books, music, and manuscripts 56

Buildings and structures 56

Building fit-out (when in books separately from building cost) 58

Clothing 59

Compressed air plant (where not industry specified) 59

Computers 60

Factory and other sundries 60

Hire equipment (short-term hire of one month or less only) 61

Lifting 62

Office equipment and furniture 63

Pumping sets (where not industry specified) 64

Refrigeration 64

Reticulation systems, including power generation (excluding electrical, communications and gas reticulation) 65


Scientific and laboratory equipment (excluding equipment used in a medical laboratory) 65

Software 66

Tanks, vats and reservoirs (where not industry specified) 66

Transportation 66

Water and effluent treatment (where not industry specified) 69

Weighing machines (where not industry specified) 70


Part 2

Industrycategories Est DV DV SL SL useful depn + 20% depn + 20%

life rate loading rate loading (years) (%) (%) (%) (%)Agriculture, horticulture and aquaculture (AGRI)Agriculturalandhorticulturalmachinery(defaultclass) 15.5 12 14.4 8 9.6Aeroplanes(topdressingandspraying)

andspecialisedattachments 10 18 21.6 12.5 15Beekeepingequipment 12.5 15 18 10 12Bushcutters 5 33 39.6 24 28.8Chainsaws 3 50 60 40 48Cherrypickers 12.5 15 18 10 12Cleaningmachinery 15.5 12 14.4 8 9.6Crates(cattle) 10 18 21.6 12.5 15Crates(pigs) 10 18 21.6 12.5 15Crates(sheep) 10 18 21.6 12.5 15Cultivators(rotary) 5 33 39.6 24 28.8Eggcrates 3 50 60 40 48Feeders(forage) 12.5 15 18 10 12Graders(capsicums) 8 22 26.4 15.5 18.6Graders(tomatoes) DEP141997 8 22 26.4 15.5 18.6Gradingmachinery 15.5 12 14.4 8 9.6Harness 5 33 39.6 24 28.8Harvesters 15.5 12 14.4 8 9.6Haybalers 12.5 15 18 10 12Hi-trimsheltertrimmer(includingsub-frame)

DEP401998 10 18 21.6 12.5 15Hopkilns 15.5 12 14.4 8 9.6Irrigationpiping(aboveground) 15.5 12 14.4 8 9.6Irrigationpumps(aboveground) 15.5 12 14.4 8 9.6Irrigators(travelling) 10 18 21.6 12.5 15Isolatingtransformers 8 22 26.4 15.5 18.6Kennels(dogs) 5 33 39.6 24 28.8Lawnmowers(domestictypeusedby

lawnmowingcontractors) DEP151996 2 63.5 76.2 63.5 76.2

Lawnmowers(non-domestictypeusedby lawnmowingcontractors) DEP151996 5 33 39.6 24 28.8

Milkingmachinery 8 22 26.4 15.5 18.6Mulchers(commercial) DEP251997 4 40 48 30 36Mowers(gangandPTOtype) 12.5 15 18 10 12Pigfeedingplant 8 22 26.4 15.5 18.6Pigwateringsystems 20 9.5 11.4 6.5 7.8Planttrolley DEP231996 5 33 39.6 24 28.8Postholeborers(exceptPTOtype) 5 33 39.6 24 28.8Postholeborers(PTOtype) 12.5 15 18 10 12Poultryequipment 12.5 15 18 10 12Rifles(greaterthan10,000roundsperyear)

DEP201997 2 63.5 76.2 63.5 76.2Rifles(lessthan10,000roundsperyear)

DEP201997 6.6 26 31.2 18 21.6Rollers 12.5 15 18 10 12Saddlery 5 33 39.6 24 28.8Shearingequipment 8 22 26.4 15.5 18.6Shellfishnets 4 40 48 30 36

Part 2 – 1993 to 2005 asset rates (use for assets acquired on or after 1 April 1993 and before 1 April 2005, and buildings acquired on or after 1 April 1993 and before 19 May 2005)


Part

2

Est DV DV SL SL useful depn + 20% depn + 20%

life rate loading rate loading (years) (%) (%) (%) (%)Agriculture, horticulture and aquaculture (AGRI) – continuedShellfishropes 4 40 48 30 36Shellfishstakes 4 40 48 30 36Shotguns(greaterthan50,000roundsperyear)

DEP201997 2 63.5 76.2 63.5 76.2Shotguns(lessthan50,000roundsperyear)

DEP201997 6.66 26 31.2 18 21.6Sortingmachinery 15.5 12 14.4 8 9.6Sprayers(backpack) 5 33 39.6 24 28.8Sprayers(mobilecrop) 12.5 15 18 10 12Sprayers(mobileweed) 12.5 15 18 10 12Spreaders 12.5 15 18 10 12Tools(hand) 3 50 60 40 48Tools(power) 3 50 60 40 48Tractordrawnimplements 15.5 12 14.4 8 9.6Tractors(wheeled) 15.5 12 14.4 8 9.6Troughcovers(plastic)(PROV) 5 33 39.6 24 28.8Winteringpads(rubber) 6.66 26 31.2 18 21.6Wovenreflectivemulch DEP381998 3 50 60 40 48

Audio and video recording studios and professional photography

Audioandvideorecordingandphotographicequipment (defaultclass) 5 33 39.6 24 28.8

Amplifiers 5 33 39.6 24 28.8Autocuemachines 5 33 39.6 24 28.8Cassettes 2 63.5 76.2 63.5 76.2Compactdiscplayers 5 33 39.6 24 28.8Compactdiscs 2 63.5 76.2 63.5 76.2Copyrightinsoundrecordingsproducedonorafter 1July1997

DEP311997 1 100 100 100 100Digitalversatilediscplayers(DVDplayers) 5 33 39.6 24 28.8Digitalversatilediscs(DVDs) 2 63.5 76.2 63.5 76.2Editingequipment 5 33 39.6 24 28.8Equalisers 5 33 39.6 24 28.8Lightingandaccessories 5 33 39.6 24 28.8Masters 2 63.5 76.2 63.5 76.2Media 2 63.5 76.2 63.5 76.2Microphones 5 33 39.6 24 28.8Mixers 5 33 39.6 24 28.8Monitors 5 33 39.6 24 28.8Photographyequipment(professional) 5 33 39.6 24 28.8Receivers 5 33 39.6 24 28.8Recordingequipment(audio) 5 33 39.6 24 28.8Recordingequipment(visual) 5 33 39.6 24 28.8Speakers 5 33 39.6 24 28.8Studiocameras(television) 6.66 26 31.2 18 21.6Tapes 2 63.5 76.2 63.5 76.2Tuners 5 33 39.6 24 28.8Videotapes 2 63.5 76.2 63.5 76.2Videocameras 5 33 39.6 24 28.8Videocassetterecordsand/orplayers(VCRs) 5 33 39.6 24 28.8Videogameplayers 3 50 60 40 48Videogamesdiscs 2 63.5 76.2 63.5 76.2


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Bakeries (BAKE) Bakerymachineryandequipment(defaultclass) 15.5 12 14.4 8 9.6Appliances(miscellaneouskitchentype) 6.66 26 31.2 18 21.6Bag closers 12.5 15 18 10 12Benches 20 9.5 11.4 6.5 7.8Breadbaggingmachines 12.5 15 18 10 12Breadcoolers 15.5 12 14.4 8 9.6Bundivider/moulders 15.5 12 14.4 8 9.6Cabinets(display) 12.5 15 18 10 12Cabinets(refrigerated) 12.5 15 18 10 12Conveyors 15.5 12 14.4 8 9.6Coolrooms 20 9.5 11.4 6.5 7.8Croissantmachines 12.5 15 18 10 12Depositors 15.5 12 14.4 8 9.6Dividers 15.5 12 14.4 8 9.6Doughmoulders 15.5 12 14.4 8 9.6Fumehoods 20 9.5 11.4 6.5 7.8Furniture(fitted) 20 9.5 11.4 6.5 7.8Kneaders 15.5 12 14.4 8 9.6Mixers 15.5 12 14.4 8 9.6Moulders(Frenchstick) 12.5 15 18 10 12Ovens(built-in) 20 9.5 11.4 6.5 7.8Ovens(freestanding) 15.5 12 14.4 8 9.6Pastrybrakes 15.5 12 14.4 8 9.6Provers 15.5 12 14.4 8 9.6Siftingmachines 12.5 15 18 10 12Sinks 20 9.5 11.4 6.5 7.8Slicingmachines 15.5 12 14.4 8 9.6Tins 5 33 39.6 24 28.8Trays 5 33 39.6 24 28.8Utensils(includingpotsandpans) DEP301998 3 50 60 40 48

Battery manufacturing (BATT)Batterymanufacturingmachinery(defaultclass) 15.5 12 14.4 8 9.6Acidfillingmachines 10 18 21.6 12.5 15Acidproductionplant 15.5 12 14.4 8 9.6Automatedassemblylines 10 18 21.6 12.5 15Batterybreaker 15.5 12 14.4 8 9.6Chargingplant 10 18 21.6 12.5 15Dryingandcuringplant 15.5 12 14.4 8 9.6Gridcastingmachines 15.5 12 14.4 8 9.6Gridcastingmoulds 5 33 39.6 24 28.8Ingotcastingmachines 15.5 12 14.4 8 9.6Oxidemanufacturingplant 15.5 12 14.4 8 9.6Pastingmachines 15.5 12 14.4 8 9.6Plasticmouldingmachinery 15.5 12 14.4 8 9.6Smelterfurnaces 20 9.5 11.4 6.5 7.8Smelterrefiningpots 15.5 12 14.4 8 9.6

Brewing, winemaking and distilleries (BREW)Plantandmachineryusedforbrewing,winemaking

ordistilling(defaultclass) 20 9.5 11.4 6.5 7.8Barrels(wooden) 5 33 39.6 24 28.8Bins(bulkgrain) 25 7.5 9 5.5 6.6Bins(otherthanstainlesssteelforfermentation,

malting,gristandstorage) 20 9.5 11.4 6.5 7.8Bins(stainlesssteelforfermentation,malting,

gristandstorage) 25 7.5 9 5.5 6.6Bird netting

DEP421998 5 33 39.6 24 28.8Bottlemachines/lines 15.5 12 14.4 8 9.6


Part

2


life rate loading rate loading (years) (%) (%) (%) (%)Brewing, winemaking and distilleries (BREW)

– continuedCanningmachines/lines 15.5 12 14.4 8 9.6Cappingmachines 15.5 12 14.4 8 9.6Carbonators 15.5 12 14.4 8 9.6Cartonerectingmachines 15.5 12 14.4 8 9.6Checkers(level) 8 22 26.4 15.5 18.6CO2reclaimplant 20 9.5 11.4 6.5 7.8Codingmachines 5 33 39.6 24 28.8Conveyors 15.5 12 14.4 8 9.6Conveyors(roller) 12.5 15 18 10 12Cookers(yeast) 25 7.5 9 5.5 6.6Coolers 20 9.5 11.4 6.5 7.8Cooperageplant 20 9.5 11.4 6.5 7.8Corkingmachines 15.5 12 14.4 8 9.6Crates(woodorplastic) 2 63.5 76.2 63.5 76.2Crushers(fruit) 20 9.5 11.4 6.5 7.8Depalletisers 20 9.5 11.4 6.5 7.8Effluentplant(excludingstainlesssteeltanksandscreens) 12.5 15 18 10 12Effluentplant(stainlesssteelconstruction) 15.5 12 14.4 8 9.6Elevators 20 9.5 11.4 6.5 7.8Fillingmachines(notelsewherespecified) 15.5 12 14.4 8 9.6Filters(otherthanfilterpresses,ultrafilters andpressurefilters) 15.5 12 14.4 8 9.6Filters(pressure) 20 9.5 11.4 6.5 7.8Gluers(hotmelt) 10 18 21.6 12.5 15Heatexchangers 15.5 12 14.4 8 9.6Hopframes 10 18 21.6 12.5 15Hopkilns 15.5 12 14.4 8 9.6Inspectionequipment 8 22 26.4 15.5 18.6Kegfillingmachines/lines 15.5 12 14.4 8 9.6Kegs 10 18 21.6 12.5 15Labellingmachines 15.5 12 14.4 8 9.6Metaldetectors 10 18 21.6 12.5 15Meters(flow) 8 22 26.4 15.5 18.6Mills(malt) 20 9.5 11.4 6.5 7.8Mixers 20 9.5 11.4 6.5 7.8Packagingmachines(notelsewherespecified) 15.5 12 14.4 8 9.6Palletisers 20 9.5 11.4 6.5 7.8Pasteurisers 15.5 12 14.4 8 9.6Presses(filter) 20 9.5 11.4 6.5 7.8Presses(fruit) 20 9.5 11.4 6.5 7.8Racks(bottlestorage) 20 9.5 11.4 6.5 7.8Screens(gyratory) 12.5 15 18 10 12Screens(vibratory) 12.5 15 18 10 12Sealingmachines(notelsewherespecified) 15.5 12 14.4 8 9.6Silos(bulkgrain) 25 7.5 9 5.5 6.6Silos(otherthanstainlesssteelforfermentation,

malting,gristandstorage) 20 9.5 11.4 6.5 7.8Silos(stainlesssteelforfermentation,malting,grist andstorage) 25 7.5 9 5.5 6.6Sterilisingmachines 15.5 12 14.4 8 9.6Stills(continuous) 20 9.5 11.4 6.5 7.8Stills(pot) 25 7.5 9 5.5 6.6Tankerfillingplant 15.5 12 14.4 8 9.6Tanks(otherthanstainlesssteelforfermentation,

malting,gristandstorage) 20 9.5 11.4 6.5 7.8Tanks(stainlesssteelforfermentation,malting,grist andstorage) 25 7.5 9 5.5 6.6Tuns(lauter) 25 7.5 9 5.5 6.6Tuns(mash) 25 7.5 9 5.5 6.6Ultrafiltrationplant 6.66 26 31.2 18 21.6Vats(otherthanstainlesssteelforfermentation,

malting,gristandstorage) 20 9.5 11.4 6.5 7.8


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Brewing, winemaking and distilleries (BREW)

– continuedVats(stainlesssteelforfermentation,malting,grist andstorage) 25 7.5 9 5.5 6.6Washingmachines 15.5 12 14.4 8 9.6Watersofteningplant 15.5 12 14.4 8 9.6Weighers(batch) 12.5 15 18 10 12Weighers(check) 8 22 26.4 15.5 18.6Whirlpools 25 7.5 9 5.5 6.6Wortboilerorkettle 25 7.5 9 5.5 6.6

Cable making (CABL)Cablemakingequipment(defaultclass) 20 9.5 11.4 6.5 7.8Armouringmachines 25 7.5 9 5.5 6.6Braiders 15.5 12 14.4 8 9.6Bunchers 25 7.5 9 5.5 6.6Cabledrums 10 18 21.6 12.5 15CCVlines 15.5 12 14.4 8 9.6Compoundingplant(plastic) 15.5 12 14.4 8 9.6Controlequipment 8 22 26.4 15.5 18.6Diepolishingmachinery 3 50 60 40 48Dies 3 50 60 40 48Drawingmachines(multi-wire) 15.5 12 14.4 8 9.6Drawingmachines(other) 25 7.5 9 5.5 6.6Electricaltestequipment(electronic) 8 22 26.4 15.5 18.6Electricaltestequipment(HV) 10 18 21.6 12.5 15Electricaltestequipment(LV) 15.5 12 14.4 8 9.6Extruders(lead) 20 9.5 11.4 6.5 7.8Extruders(plastic) 15.5 12 14.4 8 9.6Extrusionlines(multiple) 15.5 12 14.4 8 9.6Fibreopticcolouringlines 5 33 39.6 24 28.8Fibreopticstranders 10 18 21.6 12.5 15Impregnationplant 25 7.5 9 5.5 6.6Layingupmachines 25 7.5 9 5.5 6.6Pallets(steel) 15.5 12 14.4 8 9.6Paperlappers 25 7.5 9 5.5 6.6Paperslitters 25 7.5 9 5.5 6.6Printers(gravure) 15.5 12 14.4 8 9.6Printers(jet) 5 33 39.6 24 28.8Rewind/repairlines 25 7.5 9 5.5 6.5Screeninglines 15.5 12 14.4 8 9.6Strandingmachines(planetary) 25 7.5 9 5.5 6.6Strandingmachines(twist) 15.5 12 14.4 8 9.6Twiningmachines 15.5 12 14.4 8 9.6

Cement manufacturing (CEMN)Cementmanufacturingplantandequipment(defaultclass) 25 7.5 9 5.5 6.6Blowers 10 18 21.6 12.5 15Blowlines 20 9.5 11.4 6.5 7.8Conveyors 20 9.5 11.4 6.5 7.8Kilns(lime) 25 7.5 9 5.5 6.6Kilns(rotary)andassociatedequipment 25 7.5 9 5.5 6.6Kilns(vertical)andassociatedequipment 25 7.5 9 5.5 6.6Mills(ball) 25 7.5 9 5.5 6.6Mills(roller) 25 7.5 9 5.5 6.6Mixingplant 20 9.5 11.4 6.5 7.8Packingplant 20 9.5 11.4 6.5 7.8Silos(concrete) 50 4 4.8 3 3.6Tanks(concrete) 50 4 4.8 3 3.6


Part

2


life rate loading rate loading (years) (%) (%) (%) (%)Chemical plant (including soap, detergent, paint, glue,

starch, colour, personal products and fertiliser) (CHEM)

Chemicalplantandmachinery(defaultclass) 15.5 12 14.4 8 9.6Blowers 12.5 15 18 10 12Blowingtowers 25 7.5 9 5.5 6.6Canistermanufacturingmachines 12.5 15 18 10 12Cappingmachines 15.5 12 14.4 8 9.6Cartonclosingmachines 15.5 12 14.4 8 9.6Charges(ballmill) 3 50 60 40 48Controlequipment(process) 8 22 26.4 15.5 18.6Conveyors 15.5 12 14.4 8 9.6Conveyors(dosing) 12.5 15 18 10 12Conveyors(weighing) 8 22 26.4 15.5 18.6Depalletisers 20 9.5 11.4 6.5 7.8Dryers(fluidbed) 20 9.5 11.4 6.5 7.8Dryers(roller) 25 7.5 9 5.5 6.6Dryingtunnels 20 9.5 11.4 6.5 7.8Dustcontrollers 12.5 15 18 10 12Feeders(vibratory) 10 18 21.6 12.5 15Fertilisermanufacturingplant 12.5 15 18 10 12Fillers(liquid) 12.5 15 18 10 12Fillers(sachet) 12.5 15 18 10 12Fillingmachines 15.5 12 14.4 8 9.6Gluingmachines 12.5 15 18 10 12Glycerinemanufacturingplant 25 7.5 9 5.5 6.6Glycerinerefiningplant 25 7.5 9 5.5 6.6Heatexchangers 20 9.5 11.4 6.5 7.8Loadingmachines(aerosol) 10 18 21.6 12.5 15Meters(solvent) 10 18 21.6 12.5 15Mills(ball) 20 9.5 11.4 6.5 7.8Mills(edgerunner) 25 7.5 9 5.5 6.6Mills(refining) 25 7.5 9 5.5 6.6Mills(roll) 20 9.5 11.4 6.5 7.8Mixers 15.5 12 14.4 8 9.6Mixers(pressure) 25 7.5 9 5.5 6.6Mixers(vacuum) 25 7.5 9 5.5 6.6Palletisers 20 9.5 11.4 6.5 7.8Pilotplant 5 33 39.6 24 28.8Plodders 15.5 12 14.4 8 9.6Presses(filter) 25 7.5 9 5.5 6.6Sealingmachines 15.5 12 14.4 8 9.6Separators(fines) 20 9.5 11.4 6.5 7.8Shakers(paint) 10 18 21.6 12.5 15Sifters 12.5 15 18 10 12Stampers(soap) 15.5 12 14.4 8 9.6Tubemanufacturingmachines 12.5 15 18 10 12Vessels(de-airation) 25 7.5 9 5.5 6.6Vessels(decantation) 25 7.5 9 5.5 6.6Vessels(pressure) 25 7.5 9 5.5 6.6Vessels(reactor) 25 7.5 9 5.5 6.6Wrappers 12.5 15 18 10 12

Cigarette manufacturing (CIGR)Cigarettemanufacturingplantandequipment(defaultclass) 15.5 12 14.4 8 9.6Barns(drying) 20 9.5 11.4 6.5 7.8Batteries(heater) 15.5 12 14.4 8 9.6Blendingandmixinglines(tobacco) 15.5 12 14.4 8 9.6Cartoningmachines 15.5 12 14.4 8 9.6Cigarettemakingmachines 15.5 12 14.4 8 9.6Classifyingunits 15.5 12 14.4 8 9.6Conveyors 15.5 12 14.4 8 9.6Coolingdrums(tobacco) 15.5 12 14.4 8 9.6


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Cigarette manufacturing (CIGR) – continuedCutters(rotary) 15.5 12 14.4 8 9.6Cutters(silo) 15.5 12 14.4 8 9.6Cutters(vibratorystack) 15.5 12 14.4 8 9.6Cuttingmachines(rotary,tobacco) 15.5 12 14.4 8 9.6Cylinders(rotaryconditioning) 15.5 12 14.4 8 9.6Drums(mixing) 15.5 12 14.4 8 9.6Drums(steaming) 15.5 12 14.4 8 9.6Dryers(in-linesteamheated) 15.5 12 14.4 8 9.6Dryingcylinders(rotary) 15.5 12 14.4 8 9.6Feeders(hopper) 15.5 12 14.4 8 9.6Filterformingmachines 15.5 12 14.4 8 9.6Filtermakingmachines 15.5 12 14.4 8 9.6Fumigationchambers 15.5 12 14.4 8 9.6Packingmachines(cigarette) 15.5 12 14.4 8 9.6Ripper/separators(centrifugal) 15.5 12 14.4 8 9.6Rollingdrums(tobacco) 15.5 12 14.4 8 9.6Rollingmachines(steam) 15.5 12 14.4 8 9.6Sprayingunits 15.5 12 14.4 8 9.6Steamingvacuumchamber(leaf) 15.5 12 14.4 8 9.6Threshingmachines 15.5 12 14.4 8 9.6Weightcontrolunit(cigarettes) 8 22 26.4 15.5 18.6Wrappingmachines(cellophane) 15.5 12 14.4 8 9.6Wrappingmachines(overcarton) 15.5 12 14.4 8 9.6

Cleaning, refuse and recycling (CLEN)Cleaningrefuseandrecyclingequipment(defaultclass) 8 22 26.4 15.5 18.6Balingplant(wastepaper) 15.5 12 14.4 8 9.6Bins(forglass) 3 50 60 40 48Bins(metal,rubbish) 8 22 26.4 15.5 18.6Bins(recyclingplastic) 3 50 60 40 48Bins(rubbish) 3 50 60 40 48Biomassdigestionsystems 12.5 15 18 10 12Carpetcleaningmachines 8 22 26.4 15.5 18.6Cleaners’cradles 15.5 12 14.4 8 9.6Compactors(rubbish) 10 18 21.6 12.5 15Draincleaningrods 8 22 26.4 15.5 18.6Incinerationplant(rubbish) 15.5 12 14.4 8 9.6Metal(scrap)recoveryplant 20 9.5 11.4 6.5 7.8Mulchers(commercial)

DEP251997 4 40 48 30 36Polishers(floor) 8 22 26.4 15.5 18.6Portabletoilets

DEP442000 5 33 39.6 24 28.8Sandblasters 8 22 26.4 15.5 18.6Sander(floor) 8 22 26.4 15.5 18.6Scrubbers(floor) 8 22 26.4 15.5 18.6Shreddingplant(wastepaper) 15.5 12 14.4 8 9.6Skips(metal,rubbish) 8 22 26.4 15.5 18.6Steamcleaners 8 22 26.4 15.5 18.6Sweepers(floor) 8 22 26.4 15.5 18.6Sweepers(trucksforstreet) 12.5 15 18 10 12Sweepers(motorised,pedestriancontrolledforfootpaths) 8 22 26.4 15.5 18.6Transferstationplant(refuse) 15.5 12 14.4 8 9.6Trucks(rubbish) 12.5 15 18 10 12Vacuumcleaners(commercialtype) 5 33 39.6 24 28.8Vacuumcleaners(domestictype) 3 50 60 40 48Vacuumcleaners(motorised,pedestriancontrolled

forfootpaths) 8 22 26.4 15.5 18.6Waterblasters 8 22 26.4 15.5 18.6


Part

2

Est DV DV SL SL useful depn + 20% depn + 20% life rate loading rate loading

(years) (%) (%) (%) (%)Concrete and plaster (CONC)Concreteandplastermachinery(defaultclass) 15.5 12 14.4 8 9.6Augersandscrewconveyors 10 18 21.6 12.5 15Batching plant 12.5 15 18 10 12Blockmakingmachines 15.5 12 14.4 8 9.6Blocksplitters 15.5 12 14.4 8 9.6Blowers 10 18 21.6 12.5 15Compactors 3 50 60 40 48Conveyors 12.5 15 18 10 12Cubers 15.5 12 14.4 8 9.6Cutters(concrete) 3 50 60 40 48Diamonddrillbitsandsawblades 2 63.5 76.2 63.5 76.2Dies 5 33 39.6 24 28.8Drills 3 50 60 40 48Faucetgrinders 12.5 15 18 10 12Hoppers 12.5 15 18 10 12Mixers(concretebatching) 12.5 15 18 10 12Moulds 5 33 39.6 24 28.8Palletcleanerandoiler 15.5 12 14.4 8 9.6Pipemakingmachines(concrete) 12.5 15 18 10 12Prestressingequipment 10 18 21.6 12.5 15Pumps(concrete) 8 22 26.4 15.5 18.6Saws 3 50 60 40 48Silos 15.5 12 14.4 8 9.6Trowellingmachines 5 33 39.6 24 28.8Trucks(concretemixing) 12.5 15 18 10 12Vibrators 3 50 60 40 48

Contractors, builders and quarrying (CONT)Contractors,buildersandquarryingplantandequipment

(defaultclass) 15.5 12 14.4 8 9.6Backactors 15.5 12 14.4 8 9.6Bitumenlayingequipment 12.5 15 18 10 12Borers 15.5 12 14.4 8 9.6Breakers 5 33 39.6 24 28.8Brushcutters 5 33 39.6 24 28.8Bulldozers 15.5 12 14.4 8 9.6Cableandpipedetectors 8 22 26.4 15.5 18.6Chainsaws 3 50 60 40 48Cherrypickers 12.5 15 18 10 12Compactors 15.5 12 14.4 8 9.6Compactors(pedestriancontrolled) 8 22 26.4 15.5 18.6Concretemixers 12.5 15 18 10 12Crushers 12.5 15 18 10 12Diamonddrillbitsandsawblades 2 63.5 76.2 63.5 76.2Diggers(mini) 12.5 15 18 10 12Ditchers 15.5 12 14.4 8 9.6Drillingmachines(horizontaldirectional)

DEP241997 6.66 26 31.2 18 21.6Drillingmachinecomponentsunderground

(horizontaldirectional) DEP241997 2 63.5 76.2 63.5 76.2

Dumptrucks 15.5 12 14.4 8 9.6Excavators 15.5 12 14.4 8 9.6Fasteningguns(explosive)DEP201997 3 50 60 40 48Floats(power) 5 33 39.6 24 28.8Floodlights(portable) 5 33 39.6 24 28.8


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Contractors, builders and quarrying (CONT) – continuedGolddredges 15.5 12 14.4 8 9.6Graders 15.5 12 14.4 8 9.6Grinders(floor) 8 22 26.4 15.5 18.6Isolatingtransformers 8 22 26.4 15.5 18.6Ladders 8 22 26.4 15.5 18.6Lawnmowers(domestictypeusedbycontractors)DEP151996 2 63.5 76.2 63.5 76.2Lawnmowers(non-domestictypeusedbycontractors)DEP151996 5 33 39.6 24 28.8Loaders 15.5 12 14.4 8 9.6Loaders(mini) 12.5 15 18 10 12Pipelayers 15.5 12 14.4 8 9.6Postholeborers(exceptPTOtype) 5 33 39.6 24 28.8Postholeborers(PTOtype) 12.5 15 18 10 12Rammers(pedestriancontrolled) 8 22 26.4 15.5 18.6Rippers 15.5 12 14.4 8 9.6Rollers 15.5 12 14.4 8 9.6Rooters 15.5 12 14.4 8 9.6Sanders(floor) 8 22 26.4 15.5 18.6Scaffolding(otherthanaluminium)

DEP191997 15.5 12 14.4 8 9.6Scaffolding(aluminium)DEP191997 8 22 26.4 15.5 18.6Scrapers 15.5 12 14.4 8 9.6Screens 12.5 15 18 10 12Shovels 15.5 12 14.4 8 9.6Sitehuts 12.5 15 18 10 12Surveyingequipment 5 33 39.6 24 28.8Tackrigs 15.5 12 14.4 8 9.6Tarpaulins 3 50 60 40 48Tools(hand) 3 50 60 40 48Tools(power) 3 50 60 40 48Tractors 15.5 12 14.4 8 9.6Trowellingmachines 5 33 39.6 24 28.8Vibrators 5 33 39.6 24 28.8Wallpapersteamers(commercial) 8 22 26.4 15.5 18.6Wheelbarrows 3 50 60 40 48

Dairy plant (DAIR) Dairyplantandequipment(defaultclass) 15.5 12 14.4 8 9.6Blendingbins(casein) 15.5 12 14.4 8 9.6Buttermakingmachines(exceptasspecified) 15.5 12 14.4 8 9.6Butter patting machines 12.5 15 18 10 12Cartoningmachines 15.5 12 14.4 8 9.6Centrifuges 12.5 15 18 10 12Cheddaringsystem 15.5 12 14.4 8 9.6Cheesematuringboards 6.66 26 31.2 18 21.6Cheeseplant 15.5 12 14.4 8 9.6Churns 15.5 12 14.4 8 9.6Clarifiers(whey) 15.5 12 14.4 8 9.6Controlequipment 8 22 26.4 15.5 18.6Conveyors 15.5 12 14.4 8 9.6Conveyors(crates) 15.5 12 14.4 8 9.6Coolingequipment 15.5 12 14.4 8 9.6Cratingmachines 15.5 12 14.4 8 9.6Decanters 12.5 15 18 10 12Decratingmachines 15.5 12 14.4 8 9.6Dryers 15.5 12 14.4 8 9.6Effluentplant(excludingstainlesssteeltanksandscreens) 12.5 15 18 10 12


Part

2


life rate loading rate loading (years) (%) (%) (%) (%)Dairy plant (DAIR) – continuedElectrodialysisplant(whey) 12.5 15 18 10 12Evaporators(MVRtype) 15.5 12 14.4 8 9.6Evaporators(TVRtype) 20 9.5 11.4 6.5 7.8Fillingmachines(bottle) 15.5 12 14.4 8 9.6Flowmeters 8 22 26.4 15.5 18.6Grindingplant(casein) 15.5 12 14.4 8 9.6Heatexchangers 15.5 12 14.4 8 9.6Homogenisers 12.5 15 18 10 12Inflatablepipelineplug(PROV) 3 50 60 40 48Ionexchangers(whey) 12.5 15 18 10 12Metaldetectors 8 22 26.4 15.5 18.6Mixers 15.5 12 14.4 8 9.6Packingmachines(butter) 15.5 12 14.4 8 9.6Packingmachines(vacuum) 10 18 21.6 12.5 15Pasteurisers 15.5 12 14.4 8 9.6Pipelinecrawler(PROV) 5 33 39.6 24 28.8Pipework 15.5 12 14.4 8 9.6Powderdryerbuildings 15.5 12 14.4 8 9.6Presses(butter) 15.5 12 14.4 8 9.6Presses(cheese) 15.5 12 14.4 8 9.6Refrigerationequipment 15.5 12 14.4 8 9.6Retorts 25 7.5 9 5.5 6.6Scrapesurfaceheatexchangers 12.5 15 18 10 12Separators 12.5 15 18 10 12Siftingplant(casein) 15.5 12 14.4 8 9.6Silos 25 7.5 9 5.5 6.6Temperingbins(casein) 15.5 12 14.4 8 9.6Ultrafiltrationplant 10 18 21.6 12.5 15Valves 15.5 12 14.4 8 9.6Vats 25 7.5 9 5.5 6.6Washers(bottles) 15.5 12 14.4 8 9.6Washers(boxes) 12.5 15 18 10 12Washers(crates) 12.5 15 18 10 12

Electrical and electronic engineering (for test equipment see also Asset category: “Scientific and laboratory equipment”) (ELEC)

Electricalandelectronicengineeringequipment(defaultclass) 8 22 26.4 15.5 18.6Analysers 8 22 26.4 15.5 18.6Attachingmachines 10 18 21.6 12.5 15Autoclaves 20 9.5 11.4 6.5 7.8Batterysets 3 50 60 40 48Boardassemblysystems 8 22 26.4 15.5 18.6Castresinplant 20 9.5 11.4 6.5 7.8Chipplacementmachines 8 22 26.4 15.5 18.6Coilwindingmachines 12.5 15 18 10 12Dryingtunnels 15.5 12 14.4 8 9.6Epromcopiers/erasers 8 22 26.4 15.5 18.6Isolatingtransformers 8 22 26.4 15.5 18.6Ovens 20 9.5 11.4 6.5 7.8PLCprogrammers 8 22 26.4 15.5 18.6Soldersystems(flow) 10 18 21.6 12.5 15Staticinverters 12.5 15 18 10 12Terminalattachingmachines 15.5 12 14.4 8 9.6Testchambers 15.5 12 14.4 8 9.6Testequipment 8 22 26.4 15.5 18.6Testrectifiers 12.5 15 18 10 12Tools(loose) 3 50 60 40 48Transformers 25 7.5 9 5.5 6.6Transformers,isolating 8 22 26.4 15.5 18.6Wirecutters/strippers 12.5 15 18 10 12Wiretensioners 15.5 12 14.4 8 9.6


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Engineering (including automotive) (ENGN)Engineeringplantandequipment(non-numerically

controlled,defaultclass) 20 9.5 11.4 6.5 7.8Analysers(engine) 8 22 26.4 15.5 18.6Analysers(vehicleemission) 8 22 26.4 15.5 18.6Assemblylines(vehicle) 12.5 15 18 10 12Assemblylines(whiteware) 12.5 15 18 10 12Automotivepaintsystems(panelbeaters) 5 33 39.6 24 28.8Batterychargers 5 33 39.6 24 28.8Beamsetters 8 22 26.4 15.5 18.6Benders(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Benders(numericallycontrolled) 15.5 12 14.4 8 9.6Boringmachines(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Boringmachines(numericallycontrolled) 15.5 12 14.4 8 9.6Brazingmachines 12.5 15 18 10 12Broachingmachines(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Broachingmachines(numericallycontrolled) 15.5 12 14.4 8 9.6Carwashplant 12.5 15 18 10 12Chassisalignmentmachines 15.5 12 14.4 8 9.6Copyingattachments 10 18 21.6 12.5 15Croppingmachines 15.5 12 14.4 8 9.6Croppingshears 25 7.5 9 5.5 6.6Cuttingmachines 12.5 15 18 10 12Cuttingmachines(gear,non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Cuttingmachines(gear,numericallycontrolled) 15.5 12 14.4 8 9.6Cuttingmachines(keyway,non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Cuttingmachines(keyway,numericallycontrolled) 15.5 12 14.4 8 9.6Cuttingmachine,laser

DEP431999 10 18 21.6 12.5 15Degreasingplant 15.5 12 14.4 8 9.6Diamonddrillbitsandsawblades 2 63.5 76.2 63.5 76.2Diesinkingmachines 12.5 15 18 10 12Dies 3 50 60 40 48Drawingequipment(metal,non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Drawingequipment(metal,numericallycontrolled) 15.5 12 14.4 8 9.6Drills(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Drills(numericallycontrolled) 15.5 12 14.4 8 9.6Electroplatingplant 10 18 21.6 12.5 15Enginecranes 10 18 21.6 12.5 15Enginereconditioningmachines 15.5 12 14.4 8 9.6Engravingmachines 12.5 15 18 10 12Eroders(spark) 8 22 26.4 15.5 18.6Eroders(wire) 8 22 26.4 15.5 18.6Furnaces 25 7.5 9 5.5 6.6Galvanisingplant(hotdip) 10 18 21.6 12.5 15Garage(service)equipment(miscellaneous) 8 22 26.4 15.5 18.6Gascylinders—LPG,includingpropaneandbutane

(acquiredonorafter1Oct1996) 8 22 26.4 15.5 18.6Gascylinders—others(acquiredonorafter1Oct1996) 12.5 15 18 10 12Gascylinders(acquiredbefore1Oct1996) 5 33 39.6 24 28.8Grinders(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Grinders(numericallycontrolled) 15.5 12 14.4 8 9.6Guillotines(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Guillotines(numericallycontrolled) 15.5 12 14.4 8 9.6Hammers(power) 25 7.5 9 5.5 6.6Hardnesstesters 12.5 15 18 10 12Hearths(blacksmith’s) 25 7.5 9 5.5 6.6Honingmachines(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Honingmachines(numericallycontrolled) 15.5 12 14.4 8 9.6Isolatingtransformers 8 22 26.4 15.5 18.6


Part

2


life rate loading rate loading (years) (%) (%) (%) (%)Engineering (including automotive) (ENGN) – continuedJacks 5 33 39.6 24 28.8Jigmills(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Jigmills(numericallycontrolled) 15.5 12 14.4 8 9.6Jigs 3 50 60 40 48Lappingmachines 12.5 15 18 10 12Lathes(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Lathes(numericallycontrolled) 15.5 12 14.4 8 9.6Linishingmachines 10 18 21.6 12.5 15Lockformingmachines 10 18 21.6 12.5 15Lubricationequipment 5 33 39.6 24 28.8Machiningcentres(numericallycontrolled) 15.5 12 14.4 8 9.6Measuringequipment 5 33 39.6 24 28.8Micrometers 5 33 39.6 24 28.8Millingmachines(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Millingmachines(numericallycontrolled) 15.5 12 14.4 8 9.6Moulds 3 50 60 40 48Nailmanufacturingplant(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Nailmanufacturingplant(numericallycontrolled) 15.5 12 14.4 8 9.6Nibblers(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Nibblers(numericallycontrolled) 15.5 12 14.4 8 9.6Oilclarifyingplant 8 22 26.4 15.5 18.6Ovens(spraybake) 15.5 12 14.4 8 9.6Ovens(stoving) 15.5 12 14.4 8 9.6Plateworkingmachines(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Plateworkingmachines(numericallycontrolled) 15.5 12 14.4 8 9.6Polishingmachines 15.5 12 14.4 8 9.6Polishingmachines(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Polishingmachines(numericallycontrolled) 15.5 12 14.4 8 9.6Pressbrakes(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Pressbrakes(numericallycontrolled) 15.5 12 14.4 8 9.6Presses(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Presses(numericallycontrolled) 15.5 12 14.4 8 9.6Presses(workshop) 12.5 15 18 10 12Profileprojectors 12.5 15 18 10 12PullarsetDEP301998 5 33 39.6 24 28.8Punches(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Punches(numericallycontrolled) 15.5 12 14.4 8 9.6Punches(turret,non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Punches(turret,numericallycontrolled) 15.5 12 14.4 8 9.6Rivetingmachines(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Rivetingmachines(numericallycontrolled) 15.5 12 14.4 8 9.6Rollingequipment(metal,non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Rollingequipment(metal,numericallycontrolled) 15.5 12 14.4 8 9.6Sandblasters 8 22 26.4 15.5 18.6Saws 12.5 15 18 10 12ScrewingmachinesDEP301998 8 22 26.4 15.5 18.6Shapingmachines 25 7.5 9 5.5 6.6Sharpeningmachines(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Sharpeningmachines(numericallycontrolled) 15.5 12 14.4 8 9.6Shotblastingmachines 10 18 21.6 12.5 15SlottingmachinesDEP301998 25 7.5 9 5.5 6.6Solderingmachines 12.5 15 18 10 12Spinningmachines(metal) 15.5 12 14.4 8 9.6Spraybooths 15.5 12 14.4 8 9.6Sprayingequipment 5 33 39.6 24 28.8Sprayingplant 5 33 39.6 24 28.8Springmakingmachines(non-numericallycontrolled) 20 9.5 11.4 6.5 7.8Springmakingmachines(numericallycontrolled) 15.5 12 14.4 8 9.6


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Engineering (including automotive) (ENGN) – continuedSwagingmachines 15.5 12 14.4 8 9.6Swarfextractionplant 8 22 26.4 15.5 18.6Tankturningrolls 8 22 26.4 15.5 18.6Tappingmachines 10 18 21.6 12.5 15Tools(blacksmith’s) 25 7.5 9 5.5 6.6Tools(hand) 3 50 60 40 48Tools(pneumatic) 3 50 60 40 48Tools(press) 3 50 60 40 48Tools(smallelectric) 3 50 60 40 48Tyrechangers 10 18 21.6 12.5 15Vehicle hoists 12.5 15 18 10 12Verniers 5 33 39.6 24 28.8Welders(robotandsimilar) 8 22 26.4 15.5 18.6Weldingmachines(electric) 12.5 15 18 10 12Weldingmachines(gas) 12.5 15 18 10 12Weldingpositioner

DEP301998 15.5 12 14.4 8 9.6Weldingsets(diesel) 12.5 15 18 10 12Wheelbalancers 10 18 21.6 12.5 15Wheelingmachine

DEP301998 20 9.5 11.4 6.5 7.8

Fishing (see also “Meat and fish processing”) (FISH)Fishingequipment(defaultclass) 20 9.5 11.4 6.5 7.8Alternators(auxiliary) 10 18 21.6 12.5 15Bins(plastic) 5 33 39.6 24 28.8Compressors(forrefrigerationsystems) 10 18 21.6 12.5 15Craypots 2 63.5 76.2 63.5 76.2Electronicsystems 5 33 39.6 24 28.8Engines 12.5 15 18 10 12Floodlightsystems 3 50 60 40 48Freezers(blast) 10 18 21.6 12.5 15Generators(auxillary) 10 18 21.6 12.5 15Hydraulicsystems 5 33 39.6 24 28.8Icemakingmachines 10 18 21.6 12.5 15Inflatablepipelineplug(PROV) 3 50 60 40 48Instrumentation(electronic) 5 33 39.6 24 28.8Insulationtorefrigeratedholds 15.5 12 14.4 8 9.6Lifejackets 4 40 48 30 36Liferafts 8 22 26.4 15.5 18.6Nets(fishing)bottomtrawl,completewithaccessories 1 100 100 100 100Nets(fishing)other,completewithaccessories 2 63.5 76.2 63.5 76.2Peurulus(babycrayfish)traps(PROV) 1 100 100 100 100Pipelinecrawler(PROV) 5 33 39.6 24 28.8Piping 10 18 21.6 12.5 15Refrigerationsystems 10 18 21.6 12.5 15Safetyequipment(other) 4 40 48 30 36Vessels(fishing,non-steelhulled) 20 9.5 11.4 6.5 7.8Vessels(fishing,steelhulledover20m) 15.5 12 14.4 8 9.6Vessels(fishing,steelhulledunder20m) 20 9.5 11.4 6.5 7.8Winches 10 18 21.6 12.5 15Wire(trawl) 1 100 100 100 100


Part

2


life rate loading rate loading (years) (%) (%) (%) (%)Food processing (FOOD) Foodprocessingmachinery(defaultclass) 15.5 12 14.4 8 9.6Chocolatemanufacturingplant(defaultclass) 20 9.5 11.4 6.5 7.8Confectionaryplant(defaultclass) 20 9.5 11.4 6.5 7.8Battersystems 15.5 12 14.4 8 9.6Blanchers 15.5 12 14.4 8 9.6Bottlingmachinelines 20 9.5 11.4 6.5 7.8Boxtippers 15.5 12 14.4 8 9.6Centrifuges 15.5 12 14.4 8 9.6Closers(cans) 15.5 12 14.4 8 9.6Closingmachines(cartons) 15.5 12 14.4 8 9.6Conches 20 9.5 11.4 6.5 7.8Containers(storage) 2 63.5 76.2 63.5 76.2Controlpanels(process) 8 22 26.4 15.5 18.6Conveyors 15.5 12 14.4 8 9.6Conveyors(crates) 15.5 12 14.4 8 9.6Cookers 15.5 12 14.4 8 9.6Coolingtunnels 15.5 12 14.4 8 9.6Crates(metal) 5 33 39.6 24 28.8Crates(plastic) 2 63.5 76.2 63.5 76.2Crates(wooden) 2 63.5 76.2 63.5 76.2Cratingmachines 15.5 12 14.4 8 9.6Decratingmachines 15.5 12 14.4 8 9.6De-ionisingplants 15.5 12 14.4 8 9.6Depalletisingmachines 20 9.5 11.4 6.5 7.8Depositors 15.5 12 14.4 8 9.6Destoners 15.5 12 14.4 8 9.6Dies 3 50 60 40 48Enrobers 15.5 12 14.4 8 9.6Evaporators 15.5 12 14.4 8 9.6Extractors 15.5 12 14.4 8 9.6Extruders 15.5 12 14.4 8 9.6Feeders(trough) 15.5 12 14.4 8 9.6Feeders(vibratory) 10 18 21.6 12.5 15Fillers 15.5 12 14.4 8 9.6Fillers(cans) 15.5 12 14.4 8 9.6Filters 15.5 12 14.4 8 9.6Filters(pre-coatvacuum) 15.5 12 14.4 8 9.6Foodprocessors(industrial) 10 18 21.6 12.5 15Fryers 15.5 12 14.4 8 9.6Gluingmachines 15.5 12 14.4 8 9.6Graders 15.5 12 14.4 8 9.6Graders(capsicums) 8 22 26.4 15.5 18.6Graders(tomatoes)

DEP141997 8 22 26.4 15.5 18.6Heatexchangers 15.5 12 14.4 8 9.6Heatexchangers(scrapesurface) 15.5 12 14.4 8 9.6Homogenisers 15.5 12 14.4 8 9.6Juicingplant 15.5 12 14.4 8 9.6Metaldetectors 8 22 26.4 15.5 18.6Microwaveovens(industrial) 10 18 21.6 12.5 15Mills(colloid) 15.5 12 14.4 8 9.6Mincers 15.5 12 14.4 8 9.6Mixers 15.5 12 14.4 8 9.6Moulds 3 50 60 40 48Ovens 20 9.5 11.4 6.5 7.8Packingmachines(notelsewherespecified) 15.5 12 14.4 8 9.6Packingmachines(shrinkwrap) 8 22 26.4 15.5 18.6Packingmachines(vacuum) 10 18 21.6 12.5 15Palletisingmachines 20 9.5 11.4 6.5 7.8Peelers 15.5 12 14.4 8 9.6Pilotplants 8 22 26.4 15.5 18.6


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Food processing (FOOD) – continuedPresses(fruit) 20 9.5 11.4 6.5 7.8Retorts 25 7.5 9 5.5 6.6Roasters 15.5 12 14.4 8 9.6Rollers 15.5 12 14.4 8 9.6Slicers 15.5 12 14.4 8 9.6Sorters 15.5 12 14.4 8 9.6Stackers(boxes) 15.5 12 14.4 8 9.6Sugarrefiningequipment 20 9.5 11.4 6.5 7.8Sugarrefiningplant 20 9.5 11.4 6.5 7.8Tapingmachines(cartons) 10 18 21.6 12.5 15Tippers 15.5 12 14.4 8 9.6Trays 3 50 60 40 48Ultrafiltrationplant 10 18 21.6 12.5 15Washers 15.5 12 14.4 8 9.6Washers(boxes) 15.5 12 14.4 8 9.6Washers(crates) 15.5 12 14.4 8 9.6Wrapsealers 8 22 26.4 15.5 18.6Wrappingmachines(notelsewherespecified) 15.5 12 14.4 8 9.6

Footwear manufacturing (FOOT)Footwearmanufacturingmachinery(defaultclass) 15.5 12 14.4 8 9.6Attachingmachines 15.5 12 14.4 8 9.6Benches 15.5 12 14.4 8 9.6Blockingmachines 15.5 12 14.4 8 9.6Brushingmachines 15.5 12 14.4 8 9.6Cementingmachines 12.5 15 18 10 12Cuttingmachines(forcircles) 15.5 12 14.4 8 9.6Dustcollectors 8 22 26.4 15.5 18.6Edgesettingmachines 15.5 12 14.4 8 9.6Eyelettingmachines 12.5 15 18 10 12Finishingmachines 15.5 12 14.4 8 9.6Foldingmachines 15.5 12 14.4 8 9.6Footwearmanufacturingmachines

(micro-processorcontrolled) 8 22 26.4 15.5 18.6Gluingmachines 12.5 15 18 10 12Gradingmachines(patterns) 12.5 15 18 10 12Knives 2 63.5 76.2 63.5 76.2Lacingmachines 15.5 12 14.4 8 9.6Lastingmachines(electro/pneumaticorhydraulic) 10 18 21.6 12.5 15Lastingmachines(mechanical) 15.5 12 14.4 8 9.6Lasts 2 63.5 76.2 63.5 76.2Markingmachines 12.5 15 18 10 12Mouldingmachines 15.5 12 14.4 8 9.6Nailingmachines 15.5 12 14.4 8 9.6Patterns 2 63.5 76.2 63.5 76.2Perforatingmachines 15.5 12 14.4 8 9.6Polishingmachines 15.5 12 14.4 8 9.6Presses(clicking) 20 9.5 11.4 6.5 7.8Presses(exceptclicking,revolution

andtravellingheadpresses) 15.5 12 14.4 8 9.6Presses(revolution) 20 9.5 11.4 6.5 7.8Presses(travellinghead) 20 9.5 11.4 6.5 7.8Punchingmachines 12.5 15 18 10 12Rivetingmachines 12.5 15 18 10 12Scouringmachines 15.5 12 14.4 8 9.6Settingmachines(heat) 12.5 15 18 10 12Sewingbenches 15.5 12 14.4 8 9.6Sewingmachines 10 18 21.6 12.5 15Skivingmachines 15.5 12 14.4 8 9.6Slittingmachines 15.5 12 14.4 8 9.6Splittingmachines 15.5 12 14.4 8 9.6


Part

2


life rate loading rate loading (years) (%) (%) (%) (%)Footwear manufacturing (FOOT) – continuedStaplingmachines 12.5 15 18 10 12Stitchingmachines 10 18 21.6 12.5 15Tools(press) 2 63.5 76.2 63.5 76.2Transportsystems 15.5 12 14.4 8 9.6Trimmingmachines 15.5 12 14.4 8 9.6

Glass (GLAS) Glassworkingandmouldingmachinery(defaultclass) 15.5 12 14.4 8 9.6Arrissingmachines 15.5 12 14.4 8 9.6Autoclaves 25 7.5 9 5.5 6.6Bendingfurnaces(forglass) 20 9.5 11.4 6.5 7.8Blowingmachines(forglass) 20 9.5 11.4 6.5 7.8Cuttingmachines(forcircles) 5 33 39.6 24 28.8Cuttingmachines(non-automatic) 15.5 12 14.4 8 9.6Cuttingtables(automatic) 15.5 12 14.4 8 9.6Cuttingtables(non-automatic) 20 9.5 11.4 6.5 7.8Drillingmachines 15.5 12 14.4 8 9.6Dryingmachines 15.5 12 14.4 8 9.6Edgepolishingmachines 15.5 12 14.4 8 9.6Edgeworkingmachines 15.5 12 14.4 8 9.6Etchingmachines 15.5 12 14.4 8 9.6Flatglass(manufacturingmachines) 20 9.5 11.4 6.5 7.8Furnaces 10 18 21.6 12.5 15Glassleadingmachines 15.5 12 14.4 8 9.6Gobmakingmachines 20 9.5 11.4 6.5 7.8Laminatingmachines 15.5 12 14.4 8 9.6Laminatingranges 15.5 12 14.4 8 9.6Lehrs 20 9.5 11.4 6.5 7.8Lifters(hand) 3 50 60 40 48Liftingframes 15.5 12 14.4 8 9.6Liftingslings 5 33 39.6 24 28.8Mouldingmachines(forglass) 20 9.5 11.4 6.5 7.8Moulds(forglass) 3 50 60 40 48Pallets(steel) 15.5 12 14.4 8 9.6Platelifters 15.5 12 14.4 8 9.6Racks(forglass) 25 7.5 9 5.5 6.6Scrubbingmachines 15.5 12 14.4 8 9.6Tooling(otherthanglassmoulds) 5 33 39.6 24 28.8Tools(hand) 3 50 60 40 48Washingmachines 15.5 12 14.4 8 9.6

Hotels, motels, restaurants, cafes, taverns and takeaway bars (HOTS)

Hotel,motel,restaurant,cafe,tavernandtakeawaybar equipmentandmachinery(defaultclass) 12.5 15 18 10 12

Appliances(domestictype) 6.66 26 31.2 18 21.6Bains-marie 12.5 15 18 10 12Bedding

DEP301998 3 50 60 40 48Beds 10 18 21.6 12.5 15Beersystems 12.5 15 18 10 12Beertanks 20 9.5 11.4 6.5 7.8Benches 20 9.5 11.4 6.5 7.8Blankets 5 33 39.6 24 28.8Blenders 6.66 26 31.2 18 21.6Blinds 8 22 26.4 15.5 18.6Boilingpans 15.5 12 14.4 8 9.6Carpets(modularnylontileconstruction) 15.5 12 14.4 8 9.6Carpets(otherthanmodularnylontileconstruction) 5 33 39.6 24 28.8Cashregistersystems 5 33 39.6 24 28.8Cashregisters 5 33 39.6 24 28.8Chairs 10 18 21.6 12.5 15Coffeemakers 6.66 26 31.2 18 21.6


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Hotels, motels, restaurants, cafes, taverns

and takeaway bars (HOTS) – continuedCompactdiscplayers 5 33 39.6 24 28.8Compactdiscs 1 100 100 100 100Compressors 12.5 15 18 10 12Cookers 12.5 15 18 10 12Coolrooms 20 9.5 11.4 6.5 7.8Crockery 3 50 60 40 48Curtains 8 22 26.4 15.5 18.6Cutlery 3 50 60 40 48Dancefloor

DEP301998 20 9.5 11.4 6.5 7.8Decorativearticles 10 18 21.6 12.5 15Digitalversatilediscplayers(DVDplayers) 5 33 39.6 24 28.8Digitalversatilediscs(DVDs) 2 63.5 76.2 63.5 76.2Dishwashers 10 18 21.6 12.5 15Displaycabinets 12.5 15 18 10 12Drapes 8 22 26.4 15.5 18.6Drinksdispensers 12.5 15 18 10 12Electricblankets 3 50 60 40 48Evaporators 12.5 15 18 10 12Flagonfillers 8 22 26.4 15.5 18.6Foodprocessors 6.66 26 31.2 18 21.6Freezercabinets 12.5 15 18 10 12Fryers 12.5 15 18 10 12Fumehoods(otherthanstainlesssteel) 15.5 12 14.4 8 9.6Fumehoods(stainlesssteel) 20 9.5 11.4 6.5 7.8Furniture(fitted) 15.5 12 14.4 8 9.6Furniture(loose) 10 18 21.6 12.5 15Gascylinders—LPG,includingpropaneandbutane

(acquiredonorafter1Oct1996) 8 22 26.4 15.5 18.6Gascylinders—others(acquiredonorafter1Oct1996) 12.5 15 18 10 12Gascylinders(acquiredbefore1Oct1996) 5 33 39.6 24 28.8Glassware 3 50 60 40 48Glasswashers 8 22 26.4 15.5 18.6Griddles 12.5 15 18 10 12Handdriers(airtype) 3 50 60 40 48Ice-creamdispensers 12.5 15 18 10 12Icemakingmachines 12.5 15 18 10 12Insectexterminators 6.66 26 31.2 18 21.6Integratedsilkflowerarrangements(PROV) 2 63.5 76.2 63.5 76.2Kegfittings 12.5 15 18 10 12Kitchenappliances(miscellaneous) 6.66 26 31.2 18 21.6Linen 3 50 60 40 48Lowerators 12.5 15 18 10 12Milkshakemixers 8 22 26.4 15.5 18.6Mixers 15.5 12 14.4 8 9.6Nippourers 3 50 60 40 48Ornaments 10 18 21.6 12.5 15Paintingsanddrawings,ineithercasebeingpropertythe

valueofwhichmightreasonablybeexpectedinnormal circumstancestodeclineinvalue 20 9.5 11.4 6.5 7.8

Peelers(vegetables) 12.5 15 18 10 12Pillows 3 50 60 40 48Prints(includinglimitededitionprints) 10 18 21.6 12.5 15Ranges 12.5 15 18 10 12Refrigeratedcabinets 12.5 15 18 10 12Rotisseries 12.5 15 18 10 12Sandwichmakers 8 22 26.4 15.5 18.6Satellitedishes 12.5 15 18 10 12Saunas 15.5 12 14.4 8 9.6Sinks 20 9.5 11.4 6.5 7.8Slicers 12.5 15 18 10 12Spapools 12.5 15 18 10 12


Part

2


life rate loading rate loading (years) (%) (%) (%) (%)Hotels, motels, restaurants, cafes, taverns

and takeaway bars (HOTS) – continuedStage

DEP301998 20 9.5 11.4 6.5 7.8Statues 10 18 21.6 12.5 15Tables 10 18 21.6 12.5 15Televisions 5 33 39.6 24 28.8Towelcabinets(continuous) 6.66 26 31.2 18 21.6Utensils(kitchen) 3 50 60 40 48Vendingmachines(automaticgoods) 5 33 39.6 24 28.8Video game discs 1 100 100 100 100Videogameplayers 3 50 60 40 48Videoplayers 5 33 39.6 24 28.8Vinylflooring 10 18 21.6 12.5 15Warmingcabinets 12.5 15 18 10 12Wastedisposers 8 22 26.4 15.5 18.6

Laundry (LAUN)Laundryplantandequipment(defaultclass) 8 22 26.4 15.5 18.6Clothesmarkers 8 22 26.4 15.5 18.6Continuoustowels 6.66 26 31.2 18 21.6Detergentdispensers 3 50 60 40 48Dry-cleaningplant 8 22 26.4 15.5 18.6Dryers 8 22 26.4 15.5 18.6Floormats 3 50 60 40 48Foldingmachines(commercialtype) 12.5 15 18 10 12Foldingmachines(domestictype) 3 50 60 40 48Handdriers(airtype) 3 50 60 40 48Hydroextractors 12.5 15 18 10 12Ironingboards(domestictype) 3 50 60 40 48Ironingmachines(commercialtype) 12.5 15 18 10 12Ironingmachines(domestictype) 3 50 60 40 48Irons(commercialtype) 8 22 26.4 15.5 18.6Irons(domestictype) 3 50 60 40 48Linen(forhire) 3 50 60 40 48Pressingmachines(commercialtype) 12.5 15 18 10 12Pressingmachines(domestictype) 3 50 60 40 48Protectiveclothing—seeAssetcategory:“Clothing”Spottingtables 12.5 15 18 10 12Towelcabinets(continuous) 6.66 26 31.2 18 21.6Washingmachines 8 22 26.4 15.5 18.6

Leisure (LEIS) Leisureequipment(defaultclass) 3 50 60 40 48Amusementparkrides(non-selfdriven) 20 9.5 11.4 6.5 7.8Amusementparkrides(self-driven) 10 18 21.6 12.5 15Bicycles 5 33 39.6 24 28.8Billiardtables 12.5 15 18 10 12Binoculars 5 33 39.6 24 28.8Boats(inflatable) 8 22 26.4 15.5 18.6Boatliftstoragesystem(inflatable)

DEP452000 8 22 26.4 15.5 18.6Bumperboats 10 18 21.6 12.5 15Buoyancycompensator 3 50 60 40 48Cameraequipment 3 50 60 40 48Cameras 3 50 60 40 48Campervans 10 18 21.6 12.5 15Campingequipment(miscellaneous) 5 33 39.6 24 28.8Caravans 12.5 15 18 10 12Casinogames(non-electronic) 8 22 26.4 15.5 18.6Chairlifts 20 9.5 11.4 6.5 7.8Cinemafurniture 10 18 21.6 12.5 15Cinemaprojectors 10 18 21.6 12.5 15Cinemascreens 10 18 21.6 12.5 15


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Leisure (LEIS) – continuedCircusequipment 15.5 12 14.4 8 9.6Clothing(forhire) 3 50 60 40 48Compactdiscs 2 63.5 76.2 63.5 76.2Compactdiscplayers 5 33 39.6 24 28.8Costumes(forhire) 3 50 60 40 48Dancefloor

DEP301998 20 9.5 11.4 6.5 7.8Digitalversatilediscplayers(DVDplayers) 5 33 39.6 24 28.8Digitalversatilediscs(DVDs) 2 63.5 76.2 63.5 76.2Discolighting 5 33 39.6 24 28.8Dodgems 10 18 21.6 12.5 15Electronicinstruments 5 33 39.6 24 28.8Ferriswheels 20 9.5 11.4 6.5 7.8Firearms

DEP201997 10 18 21.6 12.5 15Fitnessequipment 5 33 39.6 24 28.8Floodlighttowers 25 7.5 9 5.5 6.6Gamblingmachines(electronic) 5 33 39.6 24 28.8Gamesequipment 3 50 60 40 48Gamingmachines(electronic) 5 33 39.6 24 28.8Golfballplacingmachinesandsensors 3 50 60 40 48Golfbuggies 8 22 26.4 15.5 18.6Golfdrivingrange,netting(forgolfdrivingnets)

DEP101996 5 33 39.6 24 28.8Golfdrivingrange,poles(forgolfdrivingnets)

DEP101996 20 9.5 11.4 6.5 7.8Golfmats(stanceandbase,atgolfdriving/practiceranges)DEP101996 2 63.5 76.2 63.5 76.2Gondolasandsimilar 20 9.5 11.4 6.5 7.8Hanggliders 3 50 60 40 48Harness 5 33 39.6 24 28.8Headphones 5 33 39.6 24 28.8Iceskates 3 50 60 40 48Iceskatingplant 15.5 12 14.4 8 9.6Jetskis 5 33 39.6 24 28.8Jetboats 10 18 21.6 12.5 15Jukeboxes 5 33 39.6 24 28.8Karaokesystems 5 33 39.6 24 28.8Lifejackets 5 33 39.6 24 28.8Loudspeakers 5 33 39.6 24 28.8Marblerockinstruments(heatedorchilledandused

inthemassageprocess)(PROV) 25 7.5 9 5.5 6.6Marqueeaccessories(otherthanpolesandframes)

DEP181997 5 33 39.6 24 28.8Marqueepolesandframes(metal)

DEP181997 10 18 21.6 12.5 15Marqueepolesandframes

(metalwithintegralwinchingmechanism) DEP181997 8 22 26.4 15.5 18.6

Marqueepoles(wood) DEP181997 15.5 12 14.4 8 9.6

Marquees(canvasroofsandwalls,ropes/tiedowns wherepermanentlyattached) DEP181997 8 22 26.4 15.5 18.6

Marquees(roofsandwallsoffabricotherthancanvas, ropes/tiedownswherepermanentlyattached) DEP181997 5 33 39.6 24 28.8

Marquees(uptoandincluding1996year) 12.5 15 18 10 12Masks,snorkelsandfins 2 63.5 76.2 63.5 76.2Media(recorded) 2 63.5 76.2 63.5 76.2Microphones 5 33 39.6 24 28.8Minigolfcourses 15.5 12 14.4 8 9.6Modeldisplays(semi-permanent) 20 9.5 11.4 6.5 7.8


Part

2


life rate loading rate loading (years) (%) (%) (%) (%)Leisure (LEIS) – continuedMusicalinstruments(brassbands) 25 7.5 9 5.5 6.6Musicalinstruments(exceptasshownelsewhere) 8 22 26.4 15.5 18.6Musicalinstruments(orchestras) 25 7.5 9 5.5 6.6Outboardmotors 5 33 39.6 24 28.8Paintballfirearms DEP201997 2 63.5 76.2 63.5 76.2Parachutes 3 50 60 40 48Photofinishingequipment(onracecourses) 8 22 26.4 15.5 18.6Pianos(non-electric) 25 7.5 9 5.5 6.6Pistols,air

DEP201997 10 18 21.6 12.5 15Playgroundequipment 15.5 12 14.4 8 9.6Pooltables 12.5 15 18 10 12Racingstalls 20 9.5 11.4 6.5 7.8Rafts(inflatable) 8 22 26.4 15.5 18.6Records 2 63.5 76.2 63.5 76.2Rifles,air

DEP201997 10 18 21.6 12.5 15Rollerblades 3 50 60 40 48Roller-coasters 20 9.5 11.4 6.5 7.8Roller-skates 3 50 60 40 48Roofrack 5 33 39.6 24 28.8Roundabouts 20 9.5 11.4 6.5 7.8Saddlery 5 33 39.6 24 28.8Saunas 15.5 12 14.4 8 9.6Scoringsystems(computerised) 8 22 26.4 15.5 18.6Skiboots/poles 2 63.5 76.2 63.5 76.2Skidoos

DEP301998 5 33 39.6 24 28.8Snookertables 12.5 15 18 10 12Snowbikes(motorised) 5 33 39.6 24 28.8Snowgroomers 5 33 39.6 24 28.8Snowmakingmachines 10 18 21.6 12.5 15Snowskis/boards 2 63.5 76.2 63.5 76.2Snowthrowers 8 22 26.4 15.5 18.6Snowtoboggans 3 50 60 40 48Solariumbeds 5 33 39.6 24 28.8Solariumlamps 5 33 39.6 24 28.8Spapools 10 18 21.6 12.5 15Sportsequipment 3 50 60 40 48Stage

DEP301998 20 9.5 11.4 6.5 7.8Startingstalls 20 9.5 11.4 6.5 7.8Stereocomponents 5 33 39.6 24 28.8Stereosystems 5 33 39.6 24 28.8Suits 3 50 60 40 48Swimmingpools(demountable) 5 33 39.6 24 28.8TBarlifts/pomas 12.5 15 18 10 12Tanks(forair) 10 18 21.6 12.5 15Tapes(audio,recorded) 2 63.5 76.2 63.5 76.2Tarpaulins 5 33 39.6 24 28.8Telescopes(non-scientific) 5 33 39.6 24 28.8Televisions 5 33 39.6 24 28.8Tenpinbowlingballs 3 50 60 40 48Tenpinbowlinglanes 20 9.5 11.4 6.5 7.8Tenpinbowlingmachinery 15.5 12 14.4 8 9.6Tenpinbowlingshoes 3 50 60 40 48Tents 5 33 39.6 24 28.8Timingsystems(computerised) 8 22 26.4 15.5 18.6Totalisators 8 22 26.4 15.5 18.6Toys 3 50 60 40 48Trampingboots 2 63.5 76.2 63.5 76.2Trampolines 8 22 26.4 15.5 18.6


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Leisure (LEIS) – continued Tricycles 5 33 39.6 24 28.8Tyrechains 3 50 60 40 48Vendingmachines(fortickets) 8 22 26.4 15.5 18.6Videocameras 5 33 39.6 24 28.8Videocassetterecorders/players 5 33 39.6 24 28.8Videogamediscs 2 63.5 76.2 63.5 76.2Videogameplayers 3 50 60 40 48Videoprojectors 5 33 39.6 24 28.8Videotapes(recorded) 2 63.5 76.2 63.5 76.2Waterskis 3 50 60 40 48Waterslides 20 9.5 11.4 6.5 7.8Weightliftingequipment 12.5 15 18 10 12Wetsuitsandbooties 2 63.5 76.2 63.5 76.2Windsurfers 3 50 60 40 48

Manufacturers (not elsewhere specified) (MANF)Generalmanufacturingplantandequipment(defaultclass) 15.5 12 14.4 8 9.6Abrasivesmanufacturingplant 20 9.5 11.4 6.5 7.8Activatedcarbonmanufacturingplant 15.5 12 14.4 8 9.6Ammunitionmanufacturingplant 20 9.5 11.4 6.5 7.8Brushmanufacturingplant 12.5 15 18 10 12Candlemanufacturingplant 20 9.5 11.4 6.5 7.8Carbonblackmanufacturingplant 15.5 12 14.4 8 9.6Carbonbrushmanufacturingplant 15.5 12 14.4 8 9.6Carbonpapermanufacturingplant 12.5 15 18 10 12Carbonribbonmanufacturingplant 12.5 15 18 10 12Charcoalmanufacturingplant 20 9.5 11.4 6.5 7.8Christmasdecorationmanufacturingplant 12.5 15 18 10 12Contactlensmanufacturingplant 12.5 15 18 10 12Electriclampmanufacturingplant 20 9.5 11.4 6.5 7.8Fireworksmanufacturingplant 15.5 12 14.4 8 9.6Gasketmanufacturingplant 20 9.5 11.4 6.5 7.8Hearingaidmanufacturingplant 12.5 15 18 10 12Matchmanufacturingplant 20 9.5 11.4 6.5 7.8Metalroofingmanufacturingplant 20 9.5 11.4 6.5 7.8Packingmanufacturingplant 20 9.5 11.4 6.5 7.8Penmanufacturingplant 12.5 15 18 10 12Sparkplugmanufacturingplant 20 9.5 11.4 6.5 7.8Spectaclemanufacturingplant 12.5 15 18 10 12Steelpipemanufacturingplant 25 7.5 9 5.5 6.6Transformermanufacturingplant 25 7.5 9 5.5 6.6Venetianblindmanufacturingplant 12.5 15 18 10 12Weldingrodmanufacturingplant 20 9.5 11.4 6.5 7.8

Meat and fish processing (MEAT)Meatandfishprocessingplantandequipment(defaultclass) 15.5 12 14.4 8 9.6Analysingequipment(formeatfat) 10 18 21.6 12.5 15Balancers 10 18 21.6 12.5 15Bandsaws 12.5 15 18 10 12Barrels(plastic,wooden) 5 33 39.6 24 28.8Beefrollers 15.5 12 14.4 8 9.6Boltguns(captive) 3 50 60 40 48Bowlchoppers 15.5 12 14.4 8 9.6Boxes(plastic,wooden) 5 33 39.6 24 28.8Brineinjectors 8 22 26.4 15.5 18.6Carcassrails 25 7.5 9 5.5 6.6Casingsequipment 15.5 12 14.4 8 9.6Casks(plastic,wooden) 5 33 39.6 24 28.8Choppers 15.5 12 14.4 8 9.6Conveyorchains(animal) 15.5 12 14.4 8 9.6Conveyors 15.5 12 14.4 8 9.6Dehairingmachines 15.5 12 14.4 8 9.6Decanters 12.5 15 18 10 12


Part

2


life rate loading rate loading (years) (%) (%) (%) (%)Meat and fish processing (MEAT) – continuedDigesters 25 7.5 9 5.5 6.6Dryers(meat) 20 9.5 11.4 6.5 7.8Electricalconditioningequipment 12.5 15 18 10 12Electricalstimulationequipment 12.5 15 18 10 12Elevators 15.5 12 14.4 8 9.6Filletingmachines(forfish) 10 18 21.6 12.5 15Fluming 25 7.5 9 5.5 6.6Freezers(forcarcasses) 15.5 12 14.4 8 9.6Freezers(forcartons) 15.5 12 14.4 8 9.6Gambrels 8 22 26.4 15.5 18.6Gradingsystems(electronic) 8 22 26.4 15.5 18.6Headingmachines(forfish) 10 18 21.6 12.5 15Heatrecoveryplant 12.5 15 18 10 12Hydrolisers 15.5 12 14.4 8 9.6Linkingequipment(sausages) 12.5 15 18 10 12Meatmassagers 15.5 12 14.4 8 9.6Meatskinning/derindingmachines 15.5 12 14.4 8 9.6Metaldetectors 8 22 26.4 15.5 18.6Mincers 15.5 12 14.4 8 9.6Offalblowers 25 7.5 9 5.5 6.6Packagingmachinery(vacuum) 10 18 21.6 12.5 15Pallets(forcarcasses) 20 9.5 11.4 6.5 7.8Pallets(forcartons) 20 9.5 11.4 6.5 7.8Pattyformingequipment 15.5 12 14.4 8 9.6Percolators 15.5 12 14.4 8 9.6Pneumaticriseandfalloperatorstands 15.5 12 14.4 8 9.6Prebreakers/hoggers 15.5 12 14.4 8 9.6Presses(tallow) 20 9.5 11.4 6.5 7.8Saws(electric) 10 18 21.6 12.5 15Saws(hydraulic) 10 18 21.6 12.5 15Saws(pneumatic) 10 18 21.6 12.5 15Separators 12.5 15 18 10 12Sharpeners 12.5 15 18 10 12Shrinktunnels 12.5 15 18 10 12Skids 8 22 26.4 15.5 18.6Skinpullers 15.5 12 14.4 8 9.6Skinningmachines(forfish) 10 18 21.6 12.5 15Smokehouseplant 12.5 15 18 10 12Sterilisers 15.5 12 14.4 8 9.6Stuffingequipment(sausages) 12.5 15 18 10 12Stunners 5 33 39.6 24 28.8Tenderisers 15.5 12 14.4 8 9.6Tubs(plastic,wooden) 5 33 39.6 24 28.8Visceratables 15.5 12 14.4 8 9.6Washers 12.5 15 18 10 12Washingdrums(forfish) 15.5 12 14.4 8 9.6Weighingsystems(electronic) 8 22 26.4 15.5 18.6Yardgratings 15.5 12 14.4 8 9.6

Medical and medical laboratory (MEDI) DEP 8 1995

Medical,veterinary,dental,optical,chiropractors,funeral directors(excludingcasket-makingmachinery)and medicallaboratoryplantandequipment(defaultclass) 8 22 26.4 15.5 18.6

Alarms(forpatients) 5 33 39.6 24 28.8Anaesthesiaequipment 10 18 21.6 12.5 15Analysers 8 22 26.4 15.5 18.6Audiometers 8 22 26.4 15.5 18.6Autoclaves 20 9.5 11.4 6.5 7.8Baths(water) 12.5 15 18 10 12Bedding

DEP30a1998 3 50 60 40 48


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Medical and medical laboratory (MEDI) – continued

DEP 8 1995Beds(domestictype) 8 22 26.4 15.5 18.6Beds(Hi-Lo) 10 18 21.6 12.5 15Beds(standard) 15.5 12 14.4 8 9.6Bloodwarmers 10 18 21.6 12.5 15Breathingapparatus 10 18 21.6 12.5 15Centrifuges 10 18 21.6 12.5 15Chambers(vacuum) 10 18 21.6 12.5 15Chiropractors’couches 15.5 12 14.4 8 9.6Chromatographs 8 22 26.4 15.5 18.6Crematoriums 25 7.5 9 5.5 6.6Crutches 1 100 100 100 100Cylinders(gas) 5 33 39.6 24 28.8Defibrillators 6.66 26 31.2 18 21.6Dentalchairs 15.5 12 14.4 8 9.6Dentalunits 8 22 26.4 15.5 18.6Dialysis/bypassmachines 8 22 26.4 15.5 18.6Diathermyequipment 6.66 26 31.2 18 21.6Electricaltestmeters 8 22 26.4 15.5 18.6Electrocardiographs 8 22 26.4 15.5 18.6Electrodiagnosticequipment 6.66 26 31.2 18 21.6Electronicbalances 8 22 26.4 15.5 18.6Electrosurgicalequipment 6.66 26 31.2 18 21.6Fibre-opticscopes 5 33 39.6 24 28.8Fitnessequipment 5 33 39.6 24 28.8Flasks(vacuum) 10 18 21.6 12.5 15Flowmeasuringequipment 6.66 26 31.2 18 21.6Freezers 10 18 21.6 12.5 15Fumecabinets 15.5 12 14.4 8 9.6Furnaces 15.5 12 14.4 8 9.6Furniture(fixed) 20 9.5 11.4 6.5 7.8Furniture(loose,laboratory) 10 18 21.6 12.5 15Furniture(loose,medical) 10 18 21.6 12.5 15Gammacameras 8 22 26.4 15.5 18.6Hoists(forpatients) 10 18 21.6 12.5 15Humidifiers 5 33 39.6 24 28.8Hydrocollators 10 18 21.6 12.5 15Incinerators(pathological) 20 9.5 11.4 6.5 7.8Incubators(laboratory) 12.5 15 18 10 12Infantincubators 8 22 26.4 15.5 18.6Infusionpumps(andthelike) 5 33 39.6 24 28.8Instruments(handheld) 5 33 39.6 24 28.8Invalidscooters 8 22 26.4 15.5 18.6Irradiationplant 25 7.5 9 5.5 6.6Lamps(fortreatment) 8 22 26.4 15.5 18.6Laparoscopicequipment 4 40 48 30 36Lasersurgicalanddentalequipment 5 33 39.6 24 28.8Lighting(examination) 12.5 15 18 10 12Lighting(operatingtheatre) 12.5 15 18 10 12Linearaccelerator/simulator 10 18 21.6 12.5 15Linen 3 50 60 40 48Mannequins 10 18 21.6 12.5 15Marblerockinstruments(heatedorchilledandused

inthemassageprocess)(PROV) 25 7.5 9 5.5 6.6Microscopeequipment 10 18 21.6 12.5 15Microtomes 10 18 21.6 12.5 15Operatingtables 15.5 12 14.4 8 9.6Opticalequipment 10 18 21.6 12.5 15Orthopaedicappliances 3 50 60 40 48Oscilloscopes 8 22 26.4 15.5 18.6Ovens 12.5 15 18 10 12Patientmonitoringequipment 6.66 26 31.2 18 21.6


Part

2


life rate loading rate loading (years) (%) (%) (%) (%)Medical and medical laboratory (MEDI) – continued

DEP 8 1995Physiotherapyequipment 10 18 21.6 12.5 15Psychologicaltestingsets(PROV) 10 18 21.6 12.5 15Radiationdetectionequipment 8 22 26.4 15.5 18.6Recorders 8 22 26.4 15.5 18.6Refrigerators 8 22 26.4 15.5 18.6Respirationapparatus 10 18 21.6 12.5 15Resuscitators 8 22 26.4 15.5 18.6Saunas 15.5 12 14.4 8 9.6Scanners 10 18 21.6 12.5 15Skeletons 10 18 21.6 12.5 15Sluicers 10 18 21.6 12.5 15Solariumbeds 5 33 39.6 24 28.8Solariumlamps 5 33 39.6 24 28.8Spapools 10 18 21.6 12.5 15Spectrophotometers 8 22 26.4 15.5 18.6Splints 1 100 100 100 100Sterilisers 20 9.5 11.4 6.5 7.8Surgicalimplantinstrumentsets(orthopaedic) 3 50 60 40 48Tools(power) 8 22 26.4 15.5 18.6Treatmentplanningsystem(radiotherapy) 6.66 26 31.2 18 21.6Trusses 3 50 60 40 48Ultrasonicdiagnosticequipment 5 33 39.6 24 28.8Ultrasonicequipment 8 22 26.4 15.5 18.6Ultrasonicscanners(usedoutdoorsbyveterinarians) 4 40 48 30 36Vaporisers/absorbers 10 18 21.6 12.5 15Ventilators 8 22 26.4 15.5 18.6Vessels(vacuum) 10 18 21.6 12.5 15Walkingframes 3 50 60 40 48Washingdecontaminators 8 22 26.4 15.5 18.6Weighingequipment(forpatients—electronic) 12 18 21.6 12.5 15Weighingequipment(forpatients—mechanical) 20 9.5 11.4 6.5 7.8Wheelchairs(non-powered) 8 22 26.4 15.5 18.6Wheelchairs(powered) 6.66 26 31.2 18 21.6X-raycassettes 5 33 39.6 24 28.8X-rayequipment(exceptasshownelsewhere) 10 18 21.6 12.5 15X-rayequipment(mobile) 8 22 26.4 15.5 18.6X-rayprocessors 8 22 26.4 15.5 18.6X-rayviewers 12.5 15 18 10 12

Metal industries (primary) and foundries (METL)Primarymetalindustryplantandequipment(defaultclass) 20 9.5 11.4 6.5 7.8Assemblylines(anode) 20 9.5 11.4 6.5 7.8Carbonblockplant 15.5 12 14.4 8 9.6Castingmachines 15.5 12 14.4 8 9.6Coreblowingmachines 20 9.5 11.4 6.5 7.8Corestoves 20 9.5 11.4 6.5 7.8Cupolas 25 7.5 9 5.5 6.6Diecastingmachines 15.5 12 14.4 8 9.6Diecastingmoulds 5 33 39.6 24 28.8Extrudingplantandequipment(aluminium) 20 9.5 11.4 6.5 7.8Extrudingplantandequipment(lead) 20 9.5 11.4 6.5 7.8Fettlingmachines 15.5 12 14.4 8 9.6Forgingpresses 20 9.5 11.4 6.5 7.8Furnaces(excludingprimarysteelmaking) 20 9.5 11.4 6.5 7.8Furnaces(forsteelmaking) 25 7.5 9 5.5 6.6Hammers(power) 25 7.5 9 5.5 6.6Hardeningfurnaces 20 9.5 11.4 6.5 7.8Ladles 10 18 21.6 12.5 15Loadingfacilities(ships) 20 9.5 11.4 6.5 7.8Mills(rolling) 25 7.5 9 5.5 6.6


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Metal industries (primary) and foundries (METL)

– continuedMouldingboxes 10 18 21.6 12.5 15Mouldingmachines 20 9.5 11.4 6.5 7.8Patterns 5 33 39.6 24 28.8Potlines(aluminium) 20 9.5 11.4 6.5 7.8Sandhandlingplants 20 9.5 11.4 6.5 7.8Sandstrippingmachines 20 9.5 11.4 6.5 7.8Scraprecoveryplant 20 9.5 11.4 6.5 7.8Steelmakingancillaryequipment

(exceptaselsewheredescribed) 25 7.5 9 5.5 6.6Steelmakingplant 25 7.5 9 5.5 6.6Unloadingfacilities(ships) 20 9.5 11.4 6.5 7.8

Milling (including grain handling and seed cleaning) (MILL)

Milling,grainhandlingandseedcleaningmachinery (defaultclass) 20 9.5 11.4 6.5 7.8

Airlocks 15.5 12 14.4 8 9.6Aspirators 20 9.5 11.4 6.5 7.8Augers 15.5 12 14.4 8 9.6Bins 25 7.5 9 5.5 6.66Blowers 10 18 21.6 12.5 15Blowlines 20 9.5 11.4 6.5 7.8Brushes 20 9.5 11.4 6.5 7.8Cleaners 20 9.5 11.4 6.5 7.8Concentrators 20 9.5 11.4 6.5 7.8Conveyors 20 9.5 11.4 6.5 7.8Coolers(pellet) 20 9.5 11.4 6.5 7.8Crumblers 20 9.5 11.4 6.5 7.8Dampingunits 10 18 21.6 12.5 15Detachers 20 9.5 11.4 6.5 7.8Dischargers 15.5 12 14.4 8 9.6Disrupters 20 9.5 11.4 6.5 7.8Dressers 20 9.5 11.4 6.5 7.8Dryers(grain) 15.5 12 14.4 8 9.6Dustcollectors 12.5 15 18 10 12Elevators 20 9.5 11.4 6.5 7.8Entoleters 20 9.5 11.4 6.5 7.8Fillers(sacks) 20 9.5 11.4 6.5 7.8Finishers 20 9.5 11.4 6.5 7.8Graders 20 9.5 11.4 6.5 7.8Gravitytables 20 9.5 11.4 6.5 7.8Measurers 15.5 12 14.4 8 9.6Mills(grinding) 12.5 15 18 10 12Mills(hammer) 12.5 15 18 10 12Mills(roller) 25 7.5 9 5.5 6.6Mixers 20 9.5 11.4 6.5 7.8Pastaplant 15.5 12 14.4 8 9.6Presses(pelletising) 20 9.5 11.4 6.5 7.8Pulverisers 12.5 15 18 10 12Purifiers 20 9.5 11.4 6.5 7.8Reels 20 9.5 11.4 6.5 7.8Scalpers 20 9.5 11.4 6.5 7.8Scourers 20 9.5 11.4 6.5 7.8Screens 20 9.5 11.4 6.5 7.8Seedcoatingmachines 15.5 12 14.4 8 9.6Separators 20 9.5 11.4 6.5 7.8Sifters 20 9.5 11.4 6.5 7.8Silos(concrete) 50 4 4.8 3 3.6Silos(exceptconcrete) 25 7.5 9 5.5 6.6Stoners 20 9.5 11.4 6.5 7.8Thrashers 20 9.5 11.4 6.5 7.8


Part

2


life rate loading rate loading (years) (%) (%) (%) (%)Mining

(see also “Contractors, builders and quarrying”) (MING) Miningplantandequipment(defaultclass) 10 18 21.6 12.5 15Bulldozers(surfacemining) 10 18 21.6 12.5 15Coaltrucks 10 18 21.6 12.5 15Conveyors 5 33 39.6 24 28.8Cuttingmachines 10 18 21.6 12.5 15Draglines 15.5 12 14.4 8 9.6Drillingmachines(aboveground,excludingpercussiontype) 10 18 21.6 12.5 15Drillingmachines(percussiontype) 5 33 39.6 24 28.8Drillingmachines(underground) 3 50 60 40 48Dumptrucks 10 18 21.6 12.5 15Dumptrucks(surfacemining) 10 18 21.6 12.5 15Electricalreticulation(underground) 10 18 21.6 12.5 15Excavators(surfacemining) 10 18 21.6 12.5 15Golddredges 15.5 12 14.4 8 9.6Graders(surfacemining) 10 18 21.6 12.5 15Loaders(surfacemining) 10 18 21.6 12.5 15Miningplant(continuous) 10 18 21.6 12.5 15Miningplant(long-wall) 10 18 21.6 12.5 15Pitprops(forpermanentroads) 5 33 39.6 24 28.8Raillines 15.5 12 14.4 8 9.6Roofbolters 3 50 60 40 48Ropeways(overground) 20 9.5 11.4 6.5 7.8Shovels 15.5 12 14.4 8 9.6Shovels(surfacemining) 10 18 21.6 12.5 15Shuttlecars 10 18 21.6 12.5 15Stonedusters 5 33 39.6 24 28.8Transporters 10 18 21.6 12.5 15Tunnellingmachines 10 18 21.6 12.5 15Windinggear 20 9.5 11.4 6.5 7.8

Oil and gas industry (OILG)Oilandgasindustryplantandequipment(defaultclass) 15.5 12 14.4 8 9.6Bitumenmakingplant 15.5 12 14.4 8 9.6Cascades(CNG) 20 9.5 11.4 6.5 7.8CNGcompressors 12.5 15 18 10 12CNGequipment(ancillary) 12.5 15 18 10 12Coalescers/dehydrators 15.5 12 14.4 8 9.6Controlmonitoringsystems(forecourt) 5 33 39.6 24 28.8Couplings(hydrant) 15.5 12 14.4 8 9.6Couplings(underwing) 15.5 12 14.4 8 9.6Distillationcolumns 15.5 12 14.4 8 9.6Drillingrigs/platforms(landbased) 15.5 12 14.4 8 9.6Drillingrigs/platforms(oceangoing) 15.5 12 14.4 8 9.6Filters(liquidseparator) 15.5 12 14.4 8 9.6Filters(waterseparation) 15.5 12 14.4 8 9.6Gascylinders—LPG,includingpropaneandbutane

(acquiredonorafter1Oct1996) 8 22 26.4 15.5 18.6Gascylinders—others(acquiredonorafter1Oct1996) 12.5 15 18 10 12Gascylinders(acquiredbefore1Oct1996) 5 33 39.6 24 28.8Hydrogenmanufacturingunit(HMU)catalyst

DEP371996 5 33 39.6 24 28.8Hydrocrackercatalyst—non-rechargeable

DEP371996 2 63.5 76.2 63.5 76.2Hydrocrackercatalyst—rechargeable

DEP371996 4 40 48 30 36Inflatablepipelineplug(PROV) 3 50 60 40 48


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Oil and gas industry (OILG) – continuedMeters(bulk) 15.5 12 14.4 8 9.6Oildrums(re-usable) 3 50 60 40 48Pilotplants 5 33 39.6 24 28.8Pipelinecrawler(PROV) 5 33 39.6 24 28.8Pipes(oildrilling) 5 33 39.6 24 28.8Piping 20 9.5 11.4 6.5 7.8Productionplatforms 20 9.5 11.4 6.5 7.8Pumps(donkey) 15.5 12 14.4 8 9.6Pumps(forecourtfuel) 12.5 15 18 10 12Refiners 15.5 12 14.4 8 9.6Tanks(LPGstorage) 20 9.5 11.4 6.5 7.8Tanks(storage) 25 7.5 9 5.5 6.6Tanks(underground) 20 9.5 11.4 6.5 7.8Valves 20 9.5 11.4 6.5 7.8

Packaging (excluding plastic packaging) (PACK)Packagingmanufacturingmachinery(defaultclass) 15.5 12 14.4 8 9.6Closingmachines(cans) 15.5 12 14.4 8 9.6Closingmachines(cartons) 15.5 12 14.4 8 9.6Corrugatingmachines 25 7.5 9 5.5 6.6Creasers 15.5 12 14.4 8 9.6Cutters 15.5 12 14.4 8 9.6Diecutters 15.5 12 14.4 8 9.6Dies(creasing) 2 63.5 76.2 63.5 76.2Dies(cutting) 2 63.5 76.2 63.5 76.2Folders 15.5 12 14.4 8 9.6Formingmachines(cans) 15.5 12 14.4 8 9.6Formingmachines(cartons) 15.5 12 14.4 8 9.6Forms(creasing) 2 63.5 76.2 63.5 76.2Forms(cutting) 2 63.5 76.2 63.5 76.2Gluers 15.5 12 14.4 8 9.6Paperbagmakingmachines 15.5 12 14.4 8 9.6Presses(canblanking) 15.5 12 14.4 8 9.6Printingmachines(flexographic) 15.5 12 14.4 8 9.6Printingmachines(gravure) 15.5 12 14.4 8 9.6Printingmachines(offset) 15.5 12 14.4 8 9.6Rollers(ifshownseparatelyfrommachines) 5 33 39.6 24 28.8Seamingmachines(cans) 15.5 12 14.4 8 9.6Slitters 15.5 12 14.4 8 9.6Slotters 15.5 12 14.4 8 9.6Stackingmachines 15.5 12 14.4 8 9.6Stitchingmachines 15.5 12 14.4 8 9.6

Pharmaceuticals (PHAR)Pharmaceuticalmanufacturingplantandequipment

(defaultclass) 12.5 15 18 10 12Cappingmachines 12.5 15 18 10 12Capsulatingmachines 15.5 12 14.4 8 9.6Coatingmachines 15.5 12 14.4 8 9.6Conveyors 12.5 15 18 10 12Countingmachines 8 22 26.4 15.5 18.6Dedustingmachines 8 22 26.4 15.5 18.6Dies(tabletting) 5 33 39.6 24 28.8Dustextractionplant 15.5 12 14.4 8 9.6Fillingmachines(liquid) 12.5 15 18 10 12Granulators 12.5 15 18 10 12Grindingmills 12.5 15 18 10 12Mixers(clamp-on) 8 22 26.4 15.5 18.6


Part

2


life rate loading rate loading (years) (%) (%) (%) (%)Pharmaceuticals (PHAR) – continuedMixingmachines 15.5 12 14.4 8 9.6Tablettingmachines 15.5 12 14.4 8 9.6Tanks(otherthanstainlesssteel) 20 9.5 11.4 6.5 7.8Tanks(stainlesssteel) 25 7.5 9 5.5 6.6Vessels(reactor) 25 7.5 9 5.5 6.6

Plastics (PLAS)Plasticsworking/mouldingmachinery(defaultclass) 15.5 12 14.4 8 9.6Aglomerators 8 22 26.4 15.5 18.6Air rings 12.5 15 18 10 12Bandsaws(foam) 15.5 12 14.4 8 9.6Bendingmachines(plastic) 12.5 15 18 10 12Blowingtowers 25 7.5 9 5.5 6.6Bombarders 15.5 12 14.4 8 9.6Coatingranges(PVC) 20 9.5 11.4 6.5 7.8Crumblingmachines(foam) 15.5 12 14.4 8 9.6Cut-offmachines 15.5 12 14.4 8 9.6Dehumidifiers 8 22 26.4 15.5 18.6Diecarts 12.5 15 18 10 12Dieheaters/coolers 8 22 26.4 15.5 18.6Dies(ofalldescriptions) 3 50 60 40 48Dryers 8 22 26.4 15.5 18.6Embossingmachines 25 7.5 9 5.5 6.6Extruders 15.5 12 14.4 8 9.6Feeders/loaders(granules) 8 22 26.4 15.5 18.6Foamingmachines(portable) 10 18 21.6 12.5 15Granulators 8 22 26.4 15.5 18.6Guiders 8 22 26.4 15.5 18.6Haul-throughs 15.5 12 14.4 8 9.6Haul-ups 15.5 12 14.4 8 9.6Hoppers 8 22 26.4 15.5 18.6Manufacturingplant(polyurethanefoam) 15.5 12 14.4 8 9.6Mixers(resin) 15.5 12 14.4 8 9.6Mouldheaters/coolers 8 22 26.4 15.5 18.6Mouldingmachines(blow) 15.5 12 14.4 8 9.6Mouldingmachines(compression) 15.5 12 14.4 8 9.6Mouldingmachines(injection) 15.5 12 14.4 8 9.6Mouldingmachines(rotational) 15.5 12 14.4 8 9.6Mouldingmachines(vacuum) 15.5 12 14.4 8 9.6Mouldingplant(polystyrene) 15.5 12 14.4 8 9.6Moulds(ofalldescriptions) 3 50 60 40 48Peelingmachines 15.5 12 14.4 8 9.6Plasticbagmakingmachines 12.5 15 18 10 12Screenchangers 8 22 26.4 15.5 18.6Slitters 15.5 12 14.4 8 9.6Splittingmachines 15.5 12 14.4 8 9.6Sprayingplants(fibreglassresin) 8 22 26.4 15.5 18.6Thicknessgauges 5 33 39.6 24 28.8Treaters 5 33 39.6 24 28.8Welders(plastic) 15.5 12 14.4 8 9.6Winders 15.5 12 14.4 8 9.6

Pottery, tile and brick making (POTT)Pottery,tileandbrickmakingplantandequipment

(defaultclass) 20 9.5 11.4 6.5 7.8Arcs 25 7.5 9 5.5 6.6Blungers 25 7.5 9 5.5 6.6Charges(ballmill) 3 50 60 40 48Cleaningmachines(brick) 8 22 26.4 15.5 18.6Conveyors 15.5 12 14.4 8 9.6Cuttingmachines 15.5 12 14.4 8 9.6


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Pottery, tile and brick making (POTT) – continuedDecoratingmachines 12.5 15 18 10 12Driers 15.5 12 14.4 8 9.6Fettlingmachines 15.5 12 14.4 8 9.6Flatwareandsimilarmakingmachines 15.5 12 14.4 8 9.6Fumefans 15.5 12 14.4 8 9.6Fumehoods 15.5 12 14.4 8 9.6Glazingbenches 15.5 12 14.4 8 9.6Glazingmachines 15.5 12 14.4 8 9.6Kilntruckrails 25 7.5 9 5.5 6.6Kilntrucks 20 9.5 11.4 6.5 7.8Kilns(brickfiring) 25 7.5 9 5.5 6.6Kilns(otherthantunnelandbrickfiringkilns) 20 9.5 11.4 6.5 7.8Kilns(tunnel) 25 7.5 9 5.5 6.6Lathes(turning) 20 9.5 11.4 6.5 7.8Mills(ball) 20 9.5 11.4 6.5 7.8Mills(edgerunner) 25 7.5 9 5.5 6.6Mills(jar) 12.5 15 18 10 12Mills(pan) 25 7.5 9 5.5 6.6Mills(pug) 20 9.5 11.4 6.5 7.8Mixers 15.5 12 14.4 8 9.6Mottlingmachines 15.5 12 14.4 8 9.6Moulds(plaster) 3 50 60 40 48Ovens(curing) 15.5 12 14.4 8 9.6Palletboards 3 50 60 40 48Potters’wheels 12.5 15 18 10 12Presses(brickorsimilar) 15.5 12 14.4 8 9.6Presses(dry,hand-operated) 20 9.5 11.4 6.5 7.8Presses(dry,hydraulicormotorised) 15.5 12 14.4 8 9.6Presses(filter) 25 7.5 9 5.5 6.6Presses(wet) 15.5 12 14.4 8 9.6Pumps(slip) 15.5 12 14.4 8 9.6Screenprintingmachines 8 22 26.4 15.5 18.6Screens(vibratory) 8 22 26.4 15.5 18.6Siftingmachines 8 22 26.4 15.5 18.6Spraybooths 15.5 12 14.4 8 9.6Tanks(brickholding) 25 7.5 9 5.5 6.6Tanks(cement) 20 9.5 11.4 6.5 7.8Tanks(concreteholding) 25 7.5 9 5.5 6.6Tanks(wooden) 20 9.5 11.4 6.5 7.8Testingequipment(forinsulators) 12.5 15 18 10 12

Power generation and electrical reticulation systems (POWR)

Powergenerationandelectricalreticulation(defaultclass) 20 9.5 11.4 6.5 7.8Accumulators 10 18 21.6 12.5 15Batteries 5 33 39.6 24 28.8Cablelocators 8 22 26.4 15.5 18.6Cabling 25 7.5 9 5.5 6.6Cabling(submarine) 25 7.5 9 5.5 6.6Capacitors 25 7.5 9 5.5 6.6Circuitbreakers 25 7.5 9 5.5 6.6Computerisedloadcontrolequipment 8 22 26.4 15.5 18.6Condensers 20 9.5 11.4 6.5 7.8Converters(rotary) 20 9.5 11.4 6.5 7.8Coolingtower(concrete) 25 7.5 9 5.5 6.6Culverts(concrete) 50 4 4.8 3 3.6Electricityrevenueanddataloggingterminals

DEP411998 8 22 26.4 15.5 18.6Electricityrevenueanddataloggingterminals

(whenleased)DEP411998 4 40 48 30 36Engines(hotair) 20 9.5 11.4 6.5 7.8


Part

2


life rate loading rate loading (years) (%) (%) (%) (%)Power generation and electrical reticulation systems

(POWR) – continuedFrequencychangers 15.5 12 14.4 8 9.6Generators(CNG,notstandby) 10 18 21.6 12.5 15Generators(diesel,notstandby) 10 18 21.6 12.5 15Generators(gas) 20 9.5 11.4 6.5 7.8Generators(LPG,notstandby) 10 18 21.6 12.5 15Generators(oilfired) 20 9.5 11.4 6.5 7.8Generators(standby) 25 7.5 9 5.5 6.6Generators(steam) 20 9.5 11.4 6.5 7.8Generators(water) 20 9.5 11.4 6.5 7.8Meteringequipment 15.5 12 14.4 8 9.6Methaneproductionplant(fromrefuse) 10 18 21.6 12.5 15Oilandgastanks—see“Oilandgasindustry”Poles(power,excludingwooden) 25 7.5 9 5.5 6.6Poles(power,wooden) 20 9.5 11.4 6.5 7.8Powerfactorcorrectionequipment 15.5 12 14.4 8 9.6Pylons 25 7.5 9 5.5 6.6Rectifiers 20 9.5 11.4 6.5 7.8Solarpowerharnessingequipment 12.5 15 18 10 12Spillways(concrete) 50 4 4.8 3 3.6Switchgear 25 7.5 9 5.5 6.6Transformers 25 7.5 9 5.5 6.6Tunnels(concrete) 50 4 4.8 3 3.6Tunnels(partlylined) 50 4 4.8 3 3.6Turbines(gas) 20 9.5 11.4 6.5 7.8Turbines(oilfired) 20 9.5 11.4 6.5 7.8Turbines(steam) 20 9.5 11.4 6.5 7.8Turbines(water) 20 9.5 11.4 6.5 7.8Wavepowerequipment 20 9.5 11.4 6.5 7.8Windmills

DEP361998 10 18 21.6 12.5 15Windturbinegenerators

DEP361998 10 18 21.6 12.5 15

Printing and photographic (see also “Audio and video recording studios and professional photography”) (PRIN)

Printing,binderyandgraphicartsmachineryand equipment(defaultclass) 12.5 15 18 10 12

Adhesivewaxcoaters 5 33 39.6 24 28.8Binders 8 22 26.4 15.5 18.6Booksewers 15.5 12 14.4 8 9.6Cameraequipment(handheld) 5 33 39.6 24 28.8Cameras(handheld) 5 33 39.6 24 28.8Collators 15.5 12 14.4 8 9.6Cutters(die) 20 9.5 11.4 6.5 7.8Cuttingmachines(corner) 20 9.5 11.4 6.5 7.8Darkroomequipment(exceptitemslistedseparately) 5 33 39.6 24 28.8Densitometers 5 33 39.6 24 28.8Developers 8 22 26.4 15.5 18.6Dies(creasing) 2 63.5 76.2 63.5 76.2Dies(cutting) 2 63.5 76.2 63.5 76.2Digitalminilabmachinesbeing: 5 33 39.6 24 28.8 – fullyintegrateddigitalmachinesconsistingofscanner,

imageprocessor,printer-paperprocessor componentsinasingleall-in-onemachine,or – digitalmachinesinwhichthescanner,imageprocessor, andprinter-paperprocessorcomponentsarenot physicallyintegratedintoasingleall-in-onemachine butneverthelessoperateasamatchedcompositeunit.

– Doesnotincludeaseparatefilmprocessormachine.Drillingmachines 15.5 12 14.4 8 9.6Dryers(IR) 8 22 26.4 15.5 18.6Dryers(UV) 8 22 26.4 15.5 18.6


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Printing and photographic (see also “Audio and video

recording studios and professional photography”) (PRIN) – continued

Enlargers 8 22 26.4 15.5 18.6Envelopemanufacturingmachines 15.5 12 14.4 8 9.6Etchingmachines 8 22 26.4 15.5 18.6Filemanufacturingmachines 15.5 12 14.4 8 9.6Foilblockingmachines 15.5 12 14.4 8 9.6Foldingmachines(benchmodels) 8 22 26.4 15.5 18.6Foldingmachines(floormodels) 15.5 12 14.4 8 9.6Forms(creasing) 2 63.5 76.2 63.5 76.2Forms(cutting) 2 63.5 76.2 63.5 76.2Gatherers/stitchers 15.5 12 14.4 8 9.6Gluingmachines 8 22 26.4 15.5 18.6Guillotines 20 9.5 11.4 6.5 7.8Inkmixingsystems,computerised

DEP271995 3 50 60 40 48Inserters 15.5 12 14.4 8 9.6Joggers 8 22 26.4 15.5 18.6Laminators 8 22 26.4 15.5 18.6Letteringmachines 8 22 26.4 15.5 18.6Letterpresscomposingmachinesandassociatedequipment 20 9.5 11.4 6.5 7.8Letterpressprintingmachinesandassociatedequipment 20 9.5 11.4 6.5 7.8Lighttables 12.5 15 18 10 12Minilabmachines(otherthandigitalminilabmachines) 8 22 26.4 15.5 18.6Newspaperwrapping/baggingmachines 8 22 26.4 15.5 18.6Paperbagmakingmachines 20 9.5 11.4 6.5 7.8Perforatingmachines 20 9.5 11.4 6.5 7.8Platemakers 8 22 26.4 15.5 18.6Powdersprayunits 8 22 26.4 15.5 18.6Presses(book) 20 9.5 11.4 6.5 7.8Presses(proofing) 15.5 12 14.4 8 9.6Printingmachines(flexographic) 20 9.5 11.4 6.5 7.8Printingmachines(gravure) 20 9.5 11.4 6.5 7.8Printingmachines(label) 15.5 12 14.4 8 9.6Printingmachines(newspaper) 20 9.5 11.4 6.5 7.8Printingmachines(offset) 15.5 12 14.4 8 9.6Printingmachines(pad) 15.5 12 14.4 8 9.6Printingmachines(screen) 12.5 15 18 10 12Processcameras 8 22 26.4 15.5 18.6Processsinks 15.5 12 14.4 8 9.6Processors 8 22 26.4 15.5 18.6Registerpunches 8 22 26.4 15.5 18.6Ringattachingmachines 15.5 12 14.4 8 9.6Rivetingmachines 20 9.5 11.4 6.5 7.8Rollerwashers 8 22 26.4 15.5 18.6Rollers(ifshownseparatelyfrommachines) 5 33 39.6 24 28.8Rulingmachines 20 9.5 11.4 6.5 7.8Scanners 8 22 26.4 15.5 18.6Silverrecoveryunits 5 33 39.6 24 28.8Slittingmachines 20 9.5 11.4 6.5 7.8Spinetapingmachines 5 33 39.6 24 28.8Stackingmachines 15.5 12 14.4 8 9.6Staplers 8 22 26.4 15.5 18.6Stepandrepeatmachines 8 22 26.4 15.5 18.6Stitchers 15.5 12 14.4 8 9.6Thermographs 8 22 26.4 15.5 18.6Typesettingmachinesandassociatedequipment 5 33 39.6 24 28.8Wallpapercoatingmachines 20 9.5 11.4 6.5 7.8Windowpatchingmachines 20 9.5 11.4 6.5 7.8


Part

2


life rate loading rate loading (years) (%) (%) (%) (%)Pulp and paper manufacturing (PULP)Pulpandpapermanufacturingplantandequipment

(defaultclass) 15.5 12 14.4 8 9.6Agitators 12.5 15 18 10 12Callenderstack 25 7.5 9 5.5 6.6Centricleaners 20 9.5 11.4 6.5 7.8Defibratingmachines 20 9.5 11.4 6.5 7.8Dryerhoods 20 9.5 11.4 6.5 7.8Dryers 20 9.5 11.4 6.5 7.8Dryingcylinder 20 9.5 11.4 6.5 7.8Headbox(fourdrinierstyle) 15.5 12 14.4 8 9.6Presssection(papermachine) 25 7.5 9 5.5 6.6Processcontrolequipment 8 22 26.4 15.5 18.6Pulpingplant(chemical) 15.5 12 14.4 8 9.6Pulpingplant(groundwood) 20 9.5 11.4 6.5 7.8Pulpingplant(mechanical) 20 9.5 11.4 6.5 7.8Pulpingplant(thermal) 15.5 12 14.4 8 9.6Pumps 12.5 15 18 10 12Reelingmachines 20 9.5 11.4 6.5 7.8Refiners(doubledisc) 15.5 12 14.4 8 9.6Refiners(hydraulicconicaltype) 20 9.5 11.4 6.5 7.8Refiners(hydraulicmidget) 20 9.5 11.4 6.5 7.8Rollhandlingsystem 20 9.5 11.4 6.5 7.8Separators(electromagnetic) 15.5 12 14.4 8 9.6Slittingmachines 20 9.5 11.4 6.5 7.8Stockmakers 20 9.5 11.4 6.5 7.8Suctioncouch 20 9.5 11.4 6.5 7.8Suctionpress 20 9.5 11.4 6.5 7.8Ventsystem 20 9.5 11.4 6.5 7.8Wetendpulpers 20 9.5 11.4 6.5 7.8Winders 20 9.5 11.4 6.5 7.8

Residential rental property chattels (RESD)Residentialrentalpropertychattels(defaultclass) 5 33 39.6 24 28.8Appliances(small) 4 40 48 30 36Bedding

DEP301998 3 50 60 40 48Blinds 8 22 26.4 15.5 18.6Carpets(modularnylontileconstruction) 15.5 12 14.4 8 9.6Carpets(otherthanmodularnylontileconstruction) 5 33 39.6 24 28.8Compactdiscplayers 5 33 39.6 24 28.8Compactdiscs 1 100 100 100 100Crockery

DEP301998 3 50 60 40 48Curtains 8 22 26.4 15.5 18.6Cutlery

DEP301998 3 50 60 40 48Digitalversatilediscplayers(DVDplayers) 5 33 39.6 24 28.8Digitalversatilediscs(DVDs) 2 63.5 76.2 63.5 76.2Dishwashers 6.66 26 31.2 18 21.6Drapes 8 22 26.4 15.5 18.6Dryers(clothes,domestictype) 6.66 26 31.2 18 21.6Freezers(domestictype) 8 22 26.4 15.5 18.6Furniture(fitted) 15.5 12 14.4 8 9.6Furniture(loose) 10 18 21.6 12.5 15Glassware

DEP301998 3 50 60 40 48Heaters(electric) 3 50 60 40 48Heaters(gas,fitted) 8 22 26.4 15.5 18.6Heaters(gas,portable) 5 33 39.6 24 28.8Integratedsilkflowerarrangements(PROV) 2 63.5 76.2 63.5 76.2Lawnmowers 4 40 48 30 36


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Residential rental property chattels (RESD) – continued Lightfittings 10 18 21.6 12.5 15Linen 3 50 60 40 48Microwaveovens(domestictype) 6.66 26 31.2 18 21.6Ovens(domestictype) 8 22 26.4 15.5 18.6Paintingsanddrawings,ineithercasebeingpropertythe


Prints(includinglimitededitionprints) 10 18 21.6 12.5 15Refrigerators(domestictype) 8 22 26.4 15.5 18.6Stereos 5 33 39.6 24 28.8Stoves(domestictype) 8 22 26.4 15.5 18.6Televisions 5 33 39.6 24 28.8Utensils(includingpotsandpans)

DEP301998 3 50 60 40 48Vacuumcleaners(domestictype) 3 50 60 40 48Video game discs 1 100 100 100 100Videogameplayers 3 50 60 40 48Videorecorders 5 33 39.6 24 28.8Vinylflooring 10 18 21.6 12.5 15Washingmachines(domestictype) 6.66 26 31.2 18 21.6Waterheaters 12.5 15 18 10 12

Rubber and tyre manufacturing (RUBB)Rubberworkingmachinery(defaultclass) 25 7.5 9 5.5 6.6Balecutters 20 9.5 11.4 6.5 7.8Biascutters 15.5 12 14.4 8 9.6Braidingmachines 25 7.5 9 5.5 6.6Calenders 25 7.5 9 5.5 6.6Carbonblacktotebins 5 33 39.6 24 28.8Conveyors 15.5 12 14.4 8 9.6Dataloggingequipment 8 22 26.4 15.5 18.6Dryers 20 9.5 11.4 6.5 7.8Extruderhead/preformersystems 15.5 12 14.4 8 9.6Extruders 25 7.5 9 5.5 6.6Extrusiondies 2 63.5 76.2 63.5 76.2Festoons 15.5 12 14.4 8 9.6Firstandsecond-stagetyrebarrows 15.5 12 14.4 8 9.6Grindingmills 15.5 12 14.4 8 9.6Guillotines 20 9.5 11.4 6.5 7.8Mills 25 7.5 9 5.5 6.6Mixers(banburytype) 15.5 12 14.4 8 9.6Moulds(forrubberortyres) 3 50 60 40 48Plyservicers 15.5 12 14.4 8 9.6Presses(moulding) 25 7.5 9 5.5 6.6Presses(vulcanising) 25 7.5 9 5.5 6.6Rheometers 10 18 21.6 12.5 15Solutionmixers 20 9.5 11.4 6.5 7.8Steelasticgumedgeunit 15.5 12 14.4 8 9.6Steelasticunit(excludingextruders) 6.66 26 31.2 18 21.6Treadskivers 15.5 12 14.4 8 9.6Tyrebuildingdrums 5 33 39.6 24 28.8Tyrebuildingmachines 15.5 12 14.4 8 9.6Tyrepaintingunits 10 18 21.6 12.5 15Tyresandblastingunits 10 18 21.6 12.5 15Tyretrimmingunits 20 9.5 11.4 6.5 7.8Tyreuniformitytestmachines 10 18 21.6 12.5 15Winders 20 9.5 11.4 6.5 7.8

Shops (SHOP)Shopplantandequipment(defaultclass) 12.5 15 18 10 12Appliances(domestic) 6.66 26 31.2 18 21.6Bandsaws(formeat) 15.5 12 14.4 8 9.6Barbers’chairs 20 9.5 11.4 6.5 7.8


Part

2


life rate loading rate loading (years) (%) (%) (%) (%)Shops (SHOP) – continuedBarriers 10 18 21.6 12.5 15Baskets(forshopping) 5 33 39.6 24 28.8Benches(fitted) 20 9.5 11.4 6.5 7.8Benches(loose) 10 18 21.6 12.5 15Blenders 6.66 26 31.2 18 21.6Bowlchoppers 15.5 12 14.4 8 9.6Brakes(forpastry) 15.5 12 14.4 8 9.6Carpets(modularnylontileconstruction) 15.5 12 14.4 8 9.6Carpets(otherthanmodularnylontileconstruction) 5 33 39.6 24 28.8Cashregisters 5 33 39.6 24 28.8Check-outsystems 5 33 39.6 24 28.8Cobblers,equipment 20 9.5 11.4 6.5 7.8Coffeegrinders 8 22 26.4 15.5 18.6Coffeemakers 6.66 26 31.2 18 21.6Comparators(consumerelectroniccomparative

displayunits)DEP391998 3 50 60 40 48Compressors 12.5 15 18 10 12Cookers 12.5 15 18 10 12Coolrooms 20 9.5 11.4 6.5 7.8Counters(forcheck-out,loose) 10 18 21.6 12.5 15Croissantmakers 12.5 15 18 10 12Dishwashers 10 18 21.6 12.5 15Displaycabinets 12.5 15 18 10 12Doors(roller) 12.5 15 18 10 12Drinksdispensers 12.5 15 18 10 12Electronicarticlesurveillancesystems DEP261996 5 33 39.6 24 28.8Evaporators 12.5 15 18 10 12Fillers(forsausages) 12.5 15 18 10 12Fittings(inshop,loose) 10 18 21.6 12.5 15Foodprocessors 6.66 26 31.2 18 21.6Formers(forsausages) 12.5 15 18 10 12Freezercabinets 12.5 15 18 10 12Fumehoods(otherthanstainlesssteel) 15.5 12 14.4 8 9.6Fumehoods(stainlesssteel,fitted) 20 9.5 11.4 6.5 7.8Furniture(fitted) 20 9.5 11.4 6.5 7.8Furniture(loose) 10 18 21.6 12.5 15Grills(roller) 12.5 15 18 10 12Hairdressers’equipment 5 33 39.6 24 28.8Ice-creamdispensers 12.5 15 18 10 12Icemakingmachines 12.5 15 18 10 12Insectexterminators 6.66 26 31.2 18 21.6Integratedsilkflowerarrangements(PROV) 2 63.5 76.2 63.5 76.2Jewellers’manufacturingequipment 15.5 12 14.4 8 9.6Keycuttingmachines 5 33 39.6 24 28.8Kitchenappliances(miscellaneous) 6.66 26 31.2 18 21.6Mannequins 8 22 26.4 15.5 18.6Milkshakemixers 8 22 26.4 15.5 18.6Mincers 15.5 12 14.4 8 9.6Mixers 15.5 12 14.4 8 9.6Moulders(Frenchstick) 12.5 15 18 10 12Musicsystems(in-house) 10 18 21.6 12.5 15Ovens 12.5 15 18 10 12PAsystems 10 18 21.6 12.5 15Packingmachines(shrinkwrap) 8 22 26.4 15.5 18.6Packingmachines(vacuum) 10 18 21.6 12.5 15Paintingsanddrawings,ineithercasebeingpropertythe


Paintshakers 10 18 21.6 12.5 15Peelers(forvegetables) 12.5 15 18 10 12Prints(includinglimitededitionprints) 10 18 21.6 12.5 15Racks(loose) 10 18 21.6 12.5 15


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Shops (SHOP) – continuedRails(forcarcass) 25 7.5 9 5.5 6.6Ranges 12.5 15 18 10 12Readers(barcode) 5 33 39.6 24 28.8Refrigeratedcabinets 12.5 15 18 10 12Rotisseries 12.5 15 18 10 12Scales 8 22 26.4 15.5 18.6Scanners(barcode) 5 33 39.6 24 28.8Shelving(loose) 10 18 21.6 12.5 15Signs(electric) 10 18 21.6 12.5 15Signs(otherthanelectric) 20 9.5 11.4 6.5 7.8Signs(portable,electric) 5 33 39.6 24 28.8Sinks(fitted) 20 9.5 11.4 6.5 7.8Slicers 12.5 15 18 10 12Tags(security)

DEP211996 3 50 60 40 48Tailors’dummies 8 22 26.4 15.5 18.6Tenderisers 15.5 12 14.4 8 9.6Trolleys(insupermarkets) 5 33 39.6 24 28.8Utensils(includingpotsandpans)

DEP301998 3 50 60 40 48Utensils(kitchen)upto1997 5 33 39.6 24 28.8Vinylflooring 10 18 21.6 12.5 15Warmingcabinets 12.5 15 18 10 12Wastedisposals 10 18 21.6 12.5 15Wrapsealers 8 22 26.4 15.5 18.6

Tanning and fellmongering (TANN)Tanningandfellmongeringplantandmachinery

(defaultclass) 15.5 12 14.4 8 9.6Blockingmachines 15.5 12 14.4 8 9.6Blowingsystems(forwool) 15.5 12 14.4 8 9.6Buffingmachines 15.5 12 14.4 8 9.6Cardingmachines 15.5 12 14.4 8 9.6Degreasingmachines 12.5 15 18 10 12Dollies 15.5 12 14.4 8 9.6Drums(forsalting) 15.5 12 14.4 8 9.6Drums(fortanning) 15.5 12 14.4 8 9.6Drums(forwashing) 15.5 12 14.4 8 9.6Dryers 20 9.5 11.4 6.5 7.8Effluentplant(excludingstainlesssteeltanksandscreens) 10 18 21.6 12.5 15Fleshingmachines 12.5 15 18 10 12Hydroextractors 15.5 12 14.4 8 9.6Ironingmachines(forskins) 15.5 12 14.4 8 9.6Ironingmachines(forwool) 15.5 12 14.4 8 9.6Measuringmachines(forarea) 12.5 15 18 10 12Paddles 15.5 12 14.4 8 9.6Painttables 10 18 21.6 12.5 15Polishingmachines(forskins) 15.5 12 14.4 8 9.6Presses(forpelts) 15.5 12 14.4 8 9.6Processors(forhides) 15.5 12 14.4 8 9.6Pullingmachines(forwool) 10 18 21.6 12.5 15Sammyingmachines 12.5 15 18 10 12Screens(stainlesssteel) 15.5 12 14.4 8 9.6Settingmachines 12.5 15 18 10 12Shavingmachines 12.5 15 18 10 12Shearingmachines(notfarmtype) 12.5 15 18 10 12Slittingmachines 12.5 15 18 10 12Splittingmachines 12.5 15 18 10 12Stakingmachines 12.5 15 18 10 12Vats(wooden) 20 9.5 11.4 6.5 7.8


Part

2


life rate loading rate loading (years) (%) (%) (%) (%)Telecommunications (TELE)(see also “Telephone systems” under asset category:

“Office equipment and furniture”)Telecommunicationequipment(defaultclass) 10 18 21.6 12.5 15Antennasandnetworkingequipment 12.5 15 18 10 12Broadcastingmasts 25 7.5 9 5.5 6.6Broadcastingtowers 25 7.5 9 5.5 6.6Cablelocators 8 22 26.4 15.5 18.6Cabling(land-based,includingfibre-opticcabling) 15.5 12 14.4 8 9.6Cabling(submarine,includingfibre-opticcabling) 25 7.5 9 5.5 6.6Ductsandin-groundconduits 50 4 4.8 3 3.6Fibre-opticrepeaters 12.5 15 18 10 12Maindistributionframes 12.5 15 18 10 12Manholes 50 4 4.8 3 3.6Radardetectingequipment 10 18 21.6 12.5 15Radarnavigationalequipment 10 18 21.6 12.5 15Radiobroadcastingequipment 10 18 21.6 12.5 15Radioremotecontroldevices 10 18 21.6 12.5 15Radiotelephoneequipment 8 22 26.4 15.5 18.6Repeaters,lineandnetworkterminatingequipment 8 22 26.4 15.5 18.6Satellitedishesandnetworkingequipment 12.5 15 18 10 12Satellites 5 33 39.6 24 28.8SouthernCrosscablenetwork:righttousecapacitygranted 13.80 to 15

15Nov2000–23Jan2002(PROV) 12 14.4 8 9.6SouthernCrosscablenetwork:righttousecapacitygranted 11.10 to 13.80

24Jan2002–6Oct2004(PROV) 15 18 10 12SouthernCrosscablenetwork:righttousecapacitygranted 8.97to11.10

7Oct2004–23Nov2006(PROV) 18 21.6 12.5 15SouthernCrosscablenetwork:righttousecapacitygranted 7.29to8.97

24Nov2006–28Jul2008(PROV) 22 26.4 15.5 18.6SouthernCrosscablenetwork:righttousecapacitygranted 5.72to7.29

29Jul2008–21Feb2010(PROV) 26 31.2 18 21.6SouthernCrosscablenetwork:righttousecapacitygranted 5 to 5.72

22Feb2010–14Nov2010(PROV) 33 39.6 24 28.8Telephonemonitoringandmanagementequipment 8 22 26.4 15.5 18.6Telephoneswitchingequipment 12.5 15 18 10 12Televisionbroadcastingequipment 10 18 21.6 12.5 15Testinstruments 8 22 26.4 15.5 18.6Two-wayradios 5 33 39.6 24 28.8Videoconferencingequipment 5 33 39.6 24 28.8

Textile garment and carpet manufacturing (TEXT)Textilegarmentandcarpetmanufacturingmachinery

(defaultclass) 15.5 12 14.4 8 9.6Ballingmachines(forwool) 20 9.5 11.4 6.5 7.8Bin(woolstorage,livebottom)DEP111995 15.5 12 14.4 8 9.6Bleachingplant(ofstainlesssteelconstruction) 20 9.5 11.4 6.5 7.8Bleachingplant(otherthanofstainlesssteelconstruction) 15.5 12 14.4 8 9.6Blockingmachines 15.5 12 14.4 8 9.6Blockingmachines(forhats) 15.5 12 14.4 8 9.6Blowingsystems(forwool) 15.5 12 14.4 8 9.6Braidingmachines 15.5 12 14.4 8 9.6Candlewickmachines 20 9.5 11.4 6.5 7.8Cardmountingmachines 20 9.5 11.4 6.5 7.8Cardingengines 20 9.5 11.4 6.5 7.8Cardingranges 20 9.5 11.4 6.5 7.8Combingmachines

DEP111995 15.5 12 14.4 8 9.6Condensers 15.5 12 14.4 8 9.6Cordmanufacturingmachines 15.5 12 14.4 8 9.6Creels 20 9.5 11.4 6.5 7.8Cutters(forcloth) 8 22 26.4 15.5 18.6


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Textile, garment and carpet manufacturing

(TEXT) – continuedDecottingmachines 20 9.5 11.4 6.5 7.8Doublingframes 20 9.5 11.4 6.5 7.8Drills(forcloth) 8 22 26.4 15.5 18.6Dry-cleaningplant 8 22 26.4 15.5 18.6Dryingranges(forwool) 20 9.5 11.4 6.5 7.8Dyehouseplant(ofstainlesssteelconstruction) 20 9.5 11.4 6.5 7.8Dyehouseplant(otherthanofstainlesssteelconstruction) 15.5 12 14.4 8 9.6Embroideringmachines 12.5 15 18 10 12Examiningmachines 15.5 12 14.4 8 9.6Expanders 12.5 15 18 10 12Finishingmachines 15.5 12 14.4 8 9.6Forms(forfinishing) 8 22 26.4 15.5 18.6Gillmachines

DEP111995 20 9.5 11.4 6.5 7.8Hydroextractors 15.5 12 14.4 8 9.6Irons(commercialtype) 8 22 26.4 15.5 18.6Ironingmachines(commercial) 12.5 15 18 10 12Knittingmachines(commercialtypes) 15.5 12 14.4 8 9.6Knittingmachines(domestictype) 8 22 26.4 15.5 18.6Lanolinrecoveryplant 12.5 15 18 10 12Laying-upmachines 15.5 12 14.4 8 9.6Linkingmachines 12.5 15 18 10 12Looms 20 9.5 11.4 6.5 7.8Looms(forribbon) 15.5 12 14.4 8 9.6Moulds(hatblocking) 8 22 26.4 15.5 18.6Openingmachines(exceptaspartofscouringrange) 20 9.5 11.4 6.5 7.8Presses(forclothcutting) 12.5 15 18 10 12Presses(forwoolbaling) 15.5 12 14.4 8 9.6Printingmachines(heattransfer) 8 22 26.4 15.5 18.6Printingmachines(rotary) 20 9.5 11.4 6.5 7.8Printingmachines(screen) 15.5 12 14.4 8 9.6Pullingmachines(forwool) 10 18 21.6 12.5 15Quiltingmachines 15.5 12 14.4 8 9.6Raisingmachines 20 9.5 11.4 6.5 7.8Reels 20 9.5 11.4 6.5 7.8Ropemanufacturingmachines 15.5 12 14.4 8 9.6Rovingframes 20 9.5 11.4 6.5 7.8Rubbingframes 20 9.5 11.4 6.5 7.8Scouringplant(wool) 15.5 12 14.4 8 9.6Sewingbenches 15.5 12 14.4 8 9.6Sewingmachines 10 18 21.6 12.5 15Sewingmachines(domestictype) 8 22 26.4 15.5 18.6Sharpeningmachines(forneedles) 10 18 21.6 12.5 15Sliverpackagemachines 20 9.5 11.4 6.5 7.8Spinningframes 20 9.5 11.4 6.5 7.8Stenters 20 9.5 11.4 6.5 7.8Testingmachines 12.5 15 18 10 12Twistingframes 20 9.5 11.4 6.5 7.8Umbrellamanufacturingmachines 15.5 12 14.4 8 9.6Windingframes 20 9.5 11.4 6.5 7.8Zipmanufacturingmachines 12.5 15 18 10 12

Timber and joinery industries (TIMB)Timberandjoineryplantandequipment(defaultclass) 15.5 12 14.4 8 9.6Augers(screw) 15.5 12 14.4 8 9.6Bandheadrigs 20 9.5 11.4 6.5 7.8Bandresaws 20 9.5 11.4 6.5 7.8Bandsaws 15.5 12 14.4 8 9.6Boringmachines 15.5 12 14.4 8 9.6Bullchains 20 9.5 11.4 6.5 7.8Chainsaws 3 50 60 40 48Chainsaws(usedbyprofessionalloggers) 1 100 100 100 100


Part

2


life rate loading rate loading (years) (%) (%) (%) (%)Timber and joinery industries (TIMB) – continuedChipboardplant 20 9.5 11.4 6.5 7.8Chippingmachines 10 18 21.6 12.5 15Conveyors(belt) 20 9.5 11.4 6.5 7.8Conveyors(scraper) 15.5 12 14.4 8 9.6Conveyors(screw) 15.5 12 14.4 8 9.6Delimber,static

DEP91995 5 33 39.6 24 28.8Delimbers,self-propelled,mobile

DEP351995 8 22 26.4 15.5 18.6Dovetailingmachines 15.5 12 14.4 8 9.6Drillingandroutingmachine,CNC

DEP331998 8 22 26.4 15.5 18.6Drillingmachines 15.5 12 14.4 8 9.6Dryingplants 20 9.5 11.4 6.5 7.8Ducting 15.5 12 14.4 8 9.6Dustcollectors 15.5 12 14.4 8 9.6Edgebanders 15.5 12 14.4 8 9.6Edgers 15.5 12 14.4 8 9.6Elevators(belt) 15.5 12 14.4 8 9.6Elevators(bucket) 15.5 12 14.4 8 9.6Fans 15.5 12 14.4 8 9.6Fasteninggun(explosive)

DEP201997 3 50 60 40 48Fibreboardplant 20 9.5 11.4 6.5 7.8Filingmachines 15.5 12 14.4 8 9.6Gangnailpress(portable) 10 18 21.6 12.5 15Gangnailpresses(travellinghead) 20 9.5 11.4 6.5 7.8Gluingequipment 15.5 12 14.4 8 9.6Grinders 15.5 12 14.4 8 9.6Guillotines 20 9.5 11.4 6.5 7.8Jigs 3 50 60 40 48Jointingmachines 15.5 12 14.4 8 9.6Laseraligners 5 33 39.6 24 28.8Lathes 15.5 12 14.4 8 9.6Logcarriages 20 9.5 11.4 6.5 7.8Logdecks 20 9.5 11.4 6.5 7.8Loggrabs(forklifttruckattachments) 12.5 15 18 10 12Loghaulers 20 9.5 11.4 6.5 7.8Logskidders 12.5 15 18 10 12Loggingarches 20 9.5 11.4 6.5 7.8Machinecentre(CNC,computernumericallycontrolled)

DEP281998 8 22 26.4 15.5 18.6Moisturemeters 5 33 39.6 24 28.8Morticers 15.5 12 14.4 8 9.6Mouldingmachines 15.5 12 14.4 8 9.6Patterns 3 50 60 40 48Planers 15.5 12 14.4 8 9.6Powerfeeders 15.5 12 14.4 8 9.6Presses 20 9.5 11.4 6.5 7.8Rollcases 20 9.5 11.4 6.5 7.8Routers 15.5 12 14.4 8 9.6Sandingmachines 15.5 12 14.4 8 9.6Sawingmachines 15.5 12 14.4 8 9.6Settingmachines 15.5 12 14.4 8 9.6Shapingmachines 15.5 12 14.4 8 9.6Sharpeningmachines 15.5 12 14.4 8 9.6Tanalisingplants 20 9.5 11.4 6.5 7.8Tenoners 15.5 12 14.4 8 9.6Thicknessers 15.5 12 14.4 8 9.6Toolingmachine(CNC,computernumericallycontrolled)

DEP281998 8 22 26.4 15.5 18.6


Part 2


life rate loading rate loading (years) (%) (%) (%) (%)Timber and joinery industries (TIMB) – continuedTools(hand) 3 50 60 40 48Tools(power,handheld) 3 50 60 40 48Winches 20 9.5 11.4 6.5 7.8

Undersea maintenance (where equipment used under salt water or on a maintenance barge on salt water) (UNDE) DEP 17 1997

Underseamaintenanceequipment(defaultclass) 4 40 48 30 36Chainblocks 5 33 39.6 24 28.8Dieselpumps 5 33 39.6 24 28.8Divecompressor 5 33 39.6 24 28.8Divetanks 10 18 21.6 12.5 15Divinghelmets 10 18 21.6 12.5 15Divingpanels 5 33 39.6 24 28.8Drillingplatforms 1 100 100 100 100Drillingpowerpacks 5 33 39.6 24 28.8Drillingrigs 5 33 39.6 24 28.8Hammers(pneumatic/hydraulic) 5 33 39.6 24 28.8Jettingpumps 5 33 39.6 24 28.8Layflathoses 3 50 60 40 48Liftbags 1 100 100 100 100Mooringweights 10 18 21.6 12.5 15Outboardmotors 5 33 39.6 24 28.8Regulators 5 33 39.6 24 28.8Ropes 1 100 100 100 100Shackles 5 33 39.6 24 28.8Tools(loose) 1 100 100 100 100Umbilicals 1 100 100 100 100Videocameras 5 33 39.6 24 28.8Wetsuits 1 100 100 100 100Winches 10 18 21.6 12.5 15


Part

3

Asset categories Est DV DV SL SL useful depn + 20% depn + 20%

life rate loading rate loading (years) (%) (%) (%) (%)Boilers and heaters (where not industry specified) (BOIL)Boilersandheatingplantandequipment(defaultclass) 25 7.5 9 5.5 6.6Boilers 25 7.5 9 5.5 6.6Boilers(oil) 25 7.5 9 5.5 6.6Boilers(packaged) 15.5 12 14.4 8 9.6Calorifiers 25 7.5 9 5.5 6.6Chimneys(concrete) 50 4 4.8 3 3.6Chimneys(notconcrete) 25 7.5 9 5.5 6.6Economisers 25 7.5 9 5.5 6.6Flues(concrete) 50 4 4.8 3 3.6Flues(notconcrete) 25 7.5 9 5.5 6.6Generators(steam) 15.5 12 14.4 8 9.6Handlingmachines(forcoal) 20 9.5 11.4 6.5 7.8Heatexchangers(notstainlesssteel) 20 9.5 11.4 6.5 7.8Heatexchangers(stainlesssteel) 25 7.5 9 5.5 6.6Heatrecoveryplant 15.5 12 14.4 8 9.6Pulverisingmachines(forcoal) 20 9.5 11.4 6.5 7.8Radiators 25 7.5 9 5.5 6.6Spaceheaters 12.5 15 18 10 12Spaceheaters(portable) 5 33 39.6 24 28.8Tanks(pressure) 25 7.5 9 5.5 6.6Vessels(pressure) 25 7.5 9 5.5 6.6Watercylinders 15.5 12 14.4 8 9.6

Books, music and manuscripts (BOOK) DEP 32 1998Books,editionsofwhicharepublishedannuallyor

morefrequently 2 63.5 76.2 63.5 76.2Otherbooks 10 18 21.6 12.5 15

The following items and depreciation rates apply until the end of the 1997 income year

Librarybooksandperiodicals(iftobebound,lending, notspecified) 8 22 26.4 15.5 18.6

Librarybooksandperiodicals(iftobebound,in-house) 20 9.5 11.4 6.5 7.8Librarybooksandperiodicals(iftobebound,law) 20 9.5 11.4 6.5 7.8Librarybooksandperiodicals(iftobebound,public) 8 22 26.4 15.5 18.6Librarybooksandperiodicals(iftobebound,school) 8 22 26.4 15.5 18.6Librarybooksandperiodicals(iftobebound,scientific) 20 9.5 11.4 6.5 7.8Librarybooksandperiodicals(iftobebound,university) 8 22 26.4 15.5 18.6Manuscripts 2 63.5 76.2 63.5 76.2Music 2 63.5 76.2 63.5 76.2Newspapers(wheretobeheld) 2 63.5 76.2 63.5 76.2Periodicals(iftobeheldbutnottobebound) 2 63.5 76.2 63.5 76.2

Buildings and structures (BUIL) (Note: the 20% loading does not apply to buildings)

Buildingsandstructures(defaultclass) 50 4 3Aprons(airports) 50 4 4.8 3 3.6Barns 20 9.5 11.4 6.5 7.8Borewells 20 9.5 11.4 6.5 7.8Bridges(block) 100 2 2.4 1.5 1.8Bridges(brick) 100 2 2.4 1.5 1.8Bridges(concrete) 100 2 2.4 1.5 1.8Bridges(otherthanblock,brick,concreteandstone) 50 4 4.8 3 3.6Bridges(stone) 100 2 2.4 1.5 1.8Buildings(portable) 12.5 15 10Buildingswithprefabricatedstressed-skininsulationpanels 33.3 6 4

Part 3 – 1993 to 2005 asset rates (use for assets acquired on or after 1 April 1993 and before 1 April 2005, and buildings acquired on or after 1 April 1993 and before 19 May 2005)


Part 3


life rate loading rate loading (years) (%) (%) (%) (%)Buildings and structures (BUIL) – continued

Buildingswithreinforcedconcreteframing 50 4 3Buildingswithsteelorsteelandtimberframing 50 4 3Buildingswithtimberframing 50 4 3Bunkers(concrete) 20 9.5 1.4 6.5 7.8Carparks(buildingandpads) 50 4 4.8 3 3.6Chemicalworks 33.3 6 7.2 4 4.8Dams(block) 100 2 2.4 1.5 1.8Dams(brick) 100 2 2.4 1.5 1.8Dams(concrete) 100 2 2.4 1.5 1.8Dams(earthwithrockcore) 100 2 2.4 1.5 1.8Dams(earthwithoutrockcore) 50 4 4.8 3 3.6Dams(stone) 100 2 2.4 1.5 1.8Driveways 50 4 4.8 3 3.6Dykes(earth) 50 4 4.8 3 3.6Fences 20 9.5 11.4 6.5 7.8Fertiliserworks 33.3 6 7.2 4 4.8Floatingpiers 33.3 6 7.2 4 4.8Fowlhouses 20 9.5 6.5Grandstands 50 4 3Hardstandings 50 4 4.8 3 3.6Hothouses(glassorotherexcludingPVC) 20 9.5 6.5Hothouses(PVCorsimilar) 12.5 15 10Lampposts(excludingwooden) 25 7.5 9 5.5 6.6Lampposts(wooden) 20 9.5 11.4 6.5 7.8Manholes 50 4 4.8 3 3.6Memorials 50 4 4.8 3 3.6Pighouses 20 9.5 6.5Reservoirs(aboveground,concrete) 50 4 4.8 3 3.6Reservoirs(forwater,otherthanconcreteorlinedearth) 33.3 6 7.2 4 4.8Reservoirs(in-ground,concrete) 100 2 2.4 1.5 1.8Reservoirs(linedearth) 50 4 4.8 3 3.6Retainingwalls(concrete) 100 2 2.4 1.5 1.8Retainingwalls(wooden) 25 7.5 9 5.5 6.6Roadways 50 4 4.8 3 3.6Runways(forairports) 33.3 6 7.2 4 4.8Saleyards 33.3 6 7.2 4 4.8Shadehouses(glassorother,excludingPVC) 20 9.5 6.5Shadehouses(PVCorsimilar) 12.5 15 10Signs(road) 6.66 26 31.2 18 21.6Signs(streetnameplates) 6.66 26 31.2 18 21.6Stopbanks(earth) 50 4 4.8 3 3.6Swimmingpools(in-ground) 33.3 6 7.2 4 4.8Tanneries 33.3 6 4Taxiways(airports) 50 4 4.8 3 3.6Towers(forfloodlights) 25 7.5 9 5.5 6.6Tunnels(block) 100 2 2.4 1.5 1.8Tunnels(brick) 100 2 2.4 1.5 1.8Tunnels(concrete) 100 2 2.4 1.5 1.8Tunnels(stone) 100 2 2.4 1.5 1.8Valvechambersandsimilar 50 4 4.8 3 3.6Wharftarmac 50 4 4.8 3 3.6Wharves(block) 100 2 2.4 1.5 1.8Wharves(brick) 100 2 2.4 1.5 1.8Wharves(concrete) 100 2 2.4 1.5 1.8Wharves(otherthanblock,brick,concreteandstone) 50 4 4.8 3 3.6Wharves(stone) 100 2 2.4 1.5 1.8


Part

3


life rate loading rate loading (years) (%) (%) (%) (%)Building fit-out (when in books separately from

building cost) (BDFO)Buildingfit-out(defaultclass) 20 9.5 11.4 6.5 7.8Aerials(fortelevisions) 15.5 12 14.4 8 9.6Airconditioners(splitsystem) 10 18 21.6 12.5 15Airconditioners(through-windowtype) 10 18 21.6 12.5 15Airconditioningsystems 20 9.5 11.4 6.5 7.8Airconditioningsystems(inuse24hoursperday) 12.5 15 18 10 12Alarmsystems(fire) 20 9.5 11.4 6.5 7.8Alarms(burglar) 8 22 26.4 15.5 18.6Appliances(domestictype) 8 22 26.4 15.5 18.6Awnings 10 18 21.6 12.5 15Blinds 8 22 26.4 15.5 18.6Canopies 20 9.5 11.4 6.5 7.8Carpets(modularnylontileconstruction) 15.5 12 14.4 8 9.6Carpets(otherthanmodularnylontileconstruction) 5 33 39.6 24 28.8Ceilings(suspended) 20 9.5 11.4 6.5 7.8Cleaners’cradles 15.5 12 14.4 8 9.6Clotheslines 8 22 26.4 15.5 18.6Cranes(overheadtravelling) 25 7.5 9 5.5 6.6Curtains 8 22 26.4 15.5 18.6Deliverysystems(formessages,otherthantube) 12.5 15 18 10 12Deliverysystems(formessages,tubetype) 20 9.5 11.4 6.5 7.8Deliverysystems(forpackages,otherthantube) 12.5 15 18 10 12Deliverysystems(forpackages,tubetype) 20 9.5 11.4 6.5 7.8Docklevellers 20 9.5 11.4 6.5 7.8Doorclosers 15.5 12 14.4 8 9.6Doors(forstrongrooms) 25 7.5 9 5.5 6.6Doors(rollerandsimilar) 12.5 15 18 10 12Drapes 8 22 26.4 15.5 18.6Dryrisers 25 7.5 9 5.5 6.6Electricalreticulation 25 7.5 9 5.5 6.6Escalators 20 9.5 11.4 6.5 7.8Fences 20 9.5 11.4 6.5 7.8Flagpoles 25 7.5 9 5.5 6.6Flooring(parquet) 15.5 12 14.4 8 9.6Floors(forcomputerrooms) 20 9.5 11.4 6.5 7.8Fumeextractionsystems(ducted) 15.5 12 14.4 8 9.6Fumeextractionsystems(roofmounted) 15.5 12 14.4 8 9.6Furniture(fitted) 15.5 12 14.4 8 9.6Gasdowsingsystems 20 9.5 11.4 6.5 7.8Generators(standby) 25 7.5 9 5.5 6.6Grills(rollerandsimilar) 15.5 12 14.4 8 9.6Handdriers(airtype) 3 50 60 40 48Handsoapdispensers 2 63.5 76.2 63.5 76.2Handrails 25 7.5 9 5.5 6.6Heatdetectors 20 9.5 11.4 6.5 7.8Heaters(electric) 3 50 60 40 48Heatingsystems 20 9.5 11.4 6.5 7.8Hosereels(fire) 25 7.5 9 5.5 6.6Incinerators 8 22 26.4 15.5 18.6Incinerators(rubbish) 20 9.5 11.4 6.5 7.8Lifts 25 7.5 9 5.5 6.6Lightfittings 10 18 21.6 12.5 15Lightingcontrollers(emergency) 12.5 15 18 10 12Mailboxes 25 7.5 9 5.5 6.6Maintenanceunits(forbuildings) 20 9.5 11.4 6.5 7.8Meters(gas) 15.5 12 14.4 8 9.6Meters(water) 15.5 12 14.4 8 9.6Monitoringsystems 10 18 21.6 12.5 15Motors(forrollerdoors) 10 18 21.6 12.5 15Papertoweldispensers 2 63.5 76.2 63.5 76.2


Part 3


life rate loading rate loading (years) (%) (%) (%) (%)Building fit-out (when in books separately from

building cost) (BDFO) – continuedPartitions(demountable) 15.5 12 14.4 8 9.6Partitions(non-loadbearing) 20 9.5 11.4 6.5 7.8Plumbing 25 7.5 9 5.5 6.6Plumbingfixtures 25 7.5 9 5.5 6.6Pumps(heat) 10 18 21.6 12.5 15Railings 25 7.5 9 5.5 6.6Runwaybeams 25 7.5 9 5.5 6.6Sanitaryappliances 8 22 26.4 15.5 18.6Saunas 15.5 12 14.4 8 9.6Securitysystems 10 18 21.6 12.5 15Signs(electric) 10 18 21.6 12.5 15Signs(otherthanelectric) 20 9.5 11.4 6.5 7.8Smokedetectors 20 9.5 11.4 6.5 7.8Spapools 12.5 15 18 10 12Speedhumps(metal) 5 33 39.6 24 28.8Sprinklersystems 25 7.5 9 5.5 6.6Strongboxes 25 7.5 9 5.5 6.6Toiletrolldispensers 2 63.5 76.2 63.5 76.2Towelcabinets 3 50 60 40 48Ventilatingfans 10 18 21.6 12.5 15Ventilatingfans(ducted) 15.5 12 14.4 8 9.6Ventilatingfans(roofmounted) 15.5 12 14.4 8 9.6Vinylflooring 10 18 21.6 12.5 15Walkways 25 7.5 9 5.5 6.6Walkways(moving) 20 9.5 11.4 6.5 7.8Waterheaters(notover-sinktype) 12.5 15 18 10 12Waterheaters(over-sink) 10 18 21.6 12.5 15Watersavers 3 50 60 40 48Wateringsystems 3 50 60 40 48

Clothing (CLOT)Non-protectiveclothing(defaultclass) 3 50 60 40 48Clothing(forhire) 3 50 60 40 48Corporateclothing 3 50 60 40 48Costumes(forhire) 3 50 60 40 48Uniforms 3 50 60 40 48

Compressed air plant (where not industry specified) (COMA)

Compressedairplantandequipment(defaultclass) 15.5 12 14.4 8 9.6Aftercoolers 12.5 15 18 10 12Airdryers 12.5 15 18 10 12Airreceivers(standalone) 25 7.5 9 5.5 6.6Compressors(free-standing) 15.5 12 14.4 8 9.6Compressors(mobile) 10 18 21.6 12.5 15Compressors(packaged) 15.5 12 14.4 8 9.6Compressors(portable) 10 18 21.6 12.5 15Compressors(receivermounted) 12.5 15 18 10 12Compressors(rotary,notpackagedtype) 12.5 15 18 10 12Filters 12.5 15 18 10 12Inflatablepipelineplug(PROV) 3 50 60 40 48Pipelinecrawler(PROV) 5 33 39.6 24 28.8Piping 25 7.5 9 5.5 6.6


Part

3


life rate loading rate loading (years) (%) (%) (%) (%)Computers (COMP)Computerequipment(defaultclass) 4 40 48 30 36Backupunits(tapetype) 4 40 48 30 36Banknotedispensers 6.66 26 31.2 18 21.6Bridges 4 40 48 30 36Cabling 6.66 26 31.2 18 21.6CAD/CAMequipment 4 40 48 30 36Communicationscontrollers 4 40 48 30 36Computerandassociatedequipment(usedfortypesetting) 5 33 39.6 24 28.8Controlequipment(process,computer,ifseparatelyidentified) 8 22 26.4 15.5 18.6Dataconcentrators 4 40 48 30 36Digitisers 4 40 48 30 36Diskdrives(forusewithminicomputers) 4 40 48 30 36Diskdrives(forusewithpersonalcomputers) 4 40 48 30 36EFTPOSterminals 4 40 48 30 30Floors(forcomputerrooms) 20 9.5 11.4 6.5 7.8Gasdowsingsystems 20 9.5 11.4 6.5 7.8Laptopcomputers 4 40 48 30 36Mainframecomputers 6.66 26 31.2 18 21.6Minicomputers 4 40 48 30 36Modems 4 40 48 30 36Multiplexers 4 40 48 30 36Networkservers 4 40 48 30 36Notebookcomputers 4 40 48 30 36Personalcomputers 4 40 48 30 36Plotters 5 33 39.6 24 28.8Powerconditioners 6.66 26 31.2 18 21.6Powersupplies(uninterruptable) 6.66 26 31.2 18 21.6Printers 5 33 39.6 24 28.8Routers 4 40 48 30 36Scanners 4 40 48 30 36Terminals(withoutcapabilityoflocalstoragecapacity) 6.66 26 31.2 18 21.6Voicemailequipment 4 40 48 30 36

Factory and other sundries (FACT)Factoryandothersundries(defaultclass) 12.5 15 18 10 12Aces 12.5 15 18 10 12Advertisingblimps 5 33 39.6 24 28.8Benches 15.5 12 14.4 8 9.6Binsandsimilar(steel) 15.5 12 14.4 8 9.6Binsandsimilar(wooden) 3 50 60 40 48Blankets(forfires) 15.5 12 14.4 8 9.6Breathing apparatus 12.5 15 18 10 12Cargons 15.5 12 14.4 8 9.6Conveyors(portable,wherenotindustryspecified) 10 18 21.6 12.5 15Duckboards 12.5 15 18 10 12Factorytrucks(non-powered) 12.5 15 18 10 12Fans(portable) 8 22 26.4 15.5 18.6Fireextinguishers 15.5 12 14.4 8 9.6Forklifts—seeAssetcategory:“Transportation”Gassuits 12.5 15 18 10 12Generators(portable) 10 18 21.6 12.5 15Hoardings 15.5 12 14.4 8 9.6Hosereels 25 7.5 9 5.5 6.6Hydrants(fire) 25 7.5 9 5.5 6.6Inflatablepipelineplug(PROV) 3 50 60 40 48Ladders 12.5 15 18 10 12Loadskates 12.5 15 18 10 12Pallettrucks(handoperated) 12.5 15 18 10 12Pallettrucks(powered) 12.5 15 18 10 12Pallets(steel) 15.5 12 14.4 8 9.6Pallets(wooden) 3 50 60 40 48


Part 3


life rate loading rate loading (years) (%) (%) (%) (%)Factory and other sundries (FACT) – continuedPipelinecrawler(PROV) 5 33 39.6 24 28.8Piping 25 7.5 9 5.5 6.6Piping(processtype) 25 7.5 9 5.5 6.6Processswitchpanelsandcabling(wheninbooks

separatelyfromplantitems) 15.5 12 14.4 8 9.6Pumps(forfires,portable) 12.5 15 18 10 12Racking(steel) 20 9.5 11.4 6.5 7.8Racking(wooden) 15.5 12 14.4 8 9.6Rams(hydraulicorpneumatic) 5 33 39.6 24 28.8Ringmains(fire) 25 7.5 9 5.5 6.6Safetyequipment(sundries) 12.5 15 18 10 12Sprinklersystems 25 7.5 9 5.5 6.6Timeclocksystems 10 18 21.6 12.5 15Tools(loose) 5 33 39.6 24 28.8Trolleys 12.5 15 18 10 12Vices 15.5 12 14.4 8 9.6Wheelbarrows 5 33 39.6 24 28.8Wrappers(pallets) 10 18 21.6 12.5 15

Hire equipment (short-term hire of one month or less only) (HIRE)

Agriculture,horticultureandaquaculturemachinesfor hirewithageneralDVrateof33% 3 50 60 40 48

Agriculture,horticultureandaquacultureequipmentforhire withageneralDVrateof12% 10 18 21.6 12.5 15

BoilersandheatersforhirewithageneralDVrateof33% 3 50 60 40 48CleaningequipmentforhirewithageneralDVrateof49% 2 63.5 76.2 63.5 76.2Cleaning,refuseandrecyclingequipmentforhirewitha

generalDVrateof22% 5 33 39.6 24 28.8Compactdiscplayers 2 63.5 76.2 63.5 76.2Compactdiscs 1 100 100 100 100CompressedairplantforhirewithageneralDVrateof18% 6.66 26 31.2 18 21.6Concreteandplastermachinesforhirewith

ageneralDVrateof49% 2 63.5 76.2 63.5 76.2Contractors,buildingandquarryingequipmentforhirewith

ageneralDVrateof12% 10 18 21.6 12.5 15Contractors,buildingandquarryingequipmentforhirewith

ageneralDVrateof22% 5 33 39.6 24 28.8Contractors,buildingandquarryingequipmentforhirewith

ageneralDVrateof33% 2 63.5 76.2 63.5 76.2Contractors,buildingandquarryingequipmentforhirewith

ageneralDVrateof49% 2 63.5 76.2 63.5 76.2Contractors,buildingandquarryingplantforhirewith

ageneralDVrateof15% 8 22 26.4 15.5 18.6Digitalversatilediscplayers(DVDplayers) 2 63.5 76.2 63.5 76.2Digitalversatilediscs(DVDs) 1 100 100 100 100EngineeringequipmentforhirewithageneralDVrateof33% 3 50 60 40 48Engineeringplantandequipmentforhirewith

ageneralDVrateof15% 8 22 26.4 15.5 18.6Forklifttrucks—under8tonnes

DEP341998 6.66 26 31.2 18 21.6Forklifttrucks—8tonnesandover

DEP341998 8 22 26.4 15.5 18.6LiftingequipmentforhirewithageneralDVrateof7.5% 15.5 12 14.4 8 9.6LiftingequipmentforhirewithageneralDVrateof12% 12.5 15 18 10 12LiftingequipmentforhirewithageneralDVrateof15% 8 22 26.4 15.5 18.6LiftingequipmentforhirewithageneralDVrateof18% 6.66 26 31.2 18 21.6LiftingequipmentforhirewithageneralDVrateof33% 3 50 60 40 48Marqueeaccessories(otherthanpolesandframes) 5 33 39.6 24 28.8Marqueepoles(wood) 15.5 12 14.4 8 9.6Marqueepolesandframes(metal) 10 18 21.6 12.5 15Marqueepolesandframes(metalwithintegral

winchingmechanism) 8 22 26.4 15.5 18.6


Part

3


life rate loading rate loading (years) (%) (%) (%) (%)Hire equipment (short-term hire of one month or

less only) (HIRE) – continuedMarquees(canvasroofandwalls,ropes/tie-downswhere

permanentlyattached) 8 22 26.4 15.5 18.6Marquees(roofandwallsoffabricsotherthancanvas,

ropes/tie-downswherepermanentlyattached) 5 33 39.6 24 28.8Motorvehicles(fortransportingpeople,uptoand

including12seats) 4 40 48 30 36Officeequipmentandfurnitureforhirewithageneral

DVrateof22% 5 33 39.6 24 28.8Partyhireequipment 4 40 48 30 36Powergenerationandelectricalreticulationsystemsfor

hirewithageneralDVrateof18% 8 22 26.4 15.5 18.6PumpingsetsforhirewithageneralDVrateof15% 8 22 26.4 15.5 18.6PumpingsetsforhirewithageneralDVrateof18% 6.66 26 31.2 18 21.6 DEP341998Motorvehicles—ClassNA(fortransportinglightgoods,

thathaveagrossvehiclemassnotexceeding3.5 tonnesandusedforshort-termhire) 6.6 26 31.2 18 21.6

Motorvehicles—ClassNB(fortransportingmediumgoods, thathaveagrossvehiclemassexceeding3.5butnot exceeding12tonnesandusedforshort-termhire) 8 22 26.4 15.5 18.6

Motorvehicles—ClassNC(fortransportingheavygoods, thathaveagrossvehiclemassexceeding12tonnesand usedforshort-termhire) 6.6 26 31.2 18 21.6

Trailers—ClassTAandTB(fortransportingverylightand lightgoodsthathaveagrossvehiclemassnotexceeding 3.5tonnesandusedforshort-termhire)excluding domestictrailers 10 18 21.6 12.5 15

Trailers—ClassTC(fortransportingmediumgoodsthat haveagrossvehiclemassexceeding3.5tonnesbutnot exceeding10tonnesandusedforshort-termhire) 12.5 15 18 10 12

Trailers—ClassTD(fortransportingheavygoods,thathave agrossvehiclemassexceeding10tonnesandusedfor short-termhire) 10 18 21.6 12.5 15

Trailers—domestic(notexceeding1tonne,usedfor short-termhire) 6.66 26 31.2 18 21.6

Videocassetterecordersand/orplayers(VCRs) 2 63.5 76.2 63.5 76.2Videogameplayers 1 100 100 100 100Video games discs 1 100 100 100 100

Lifting (LIFT)Cranesandotherliftingdevices(defaultclass) 25 7.5 9 5.5 6.6Blocks(chain) 10 18 21.6 12.5 15Blocks(pulley) 10 18 21.6 12.5 15Blocks(wirerope) 12.5 15 18 10 12Boatliftstoragesystem(inflatable)

DEP452000 8 22 26.4 15.5 18.6Capstans 25 7.5 9 5.5 6.6Cranes(derrick) 25 7.5 9 5.5 6.6Cranes(forcontainers) 25 7.5 9 5.5 6.6Cranes(jib) 25 7.5 9 5.5 6.6Cranes(luffing) 25 7.5 9 5.5 6.6Cranes(mobile) 15.5 12 14.4 8 9.6Cranes(overheadtravelling) 25 7.5 9 5.5 6.6Cranes(tower) 25 7.5 9 5.5 6.6Forklifttrucks—seeAssetcategory:“Transportation”Gantries 25 7.5 9 5.5 6.6Hoists(skip) 15.5 12 14.4 8 9.6Hoists(vehicle) 12.5 15 18 10 12Jacks 5 33 39.6 24 28.8Liftingplatforms 15.5 12 14.4 8 9.6Loadskates 12.5 15 18 10 12


Part 3


life rate loading rate loading (years) (%) (%) (%) (%)Lifting (LIFT) – continuedSpreaders 25 7.5 9 5.5 6.6Straddlecarriers 15.5 12 14.4 8 9.6Weighers(cranetype) 10 18 21.6 12.5 15Winches 25 7.5 9 5.5 6.6Windinggear(pithead) 20 9.5 11.4 6.5 7.8

Office equipment and furniture (OFUR)Officeequipment(defaultclass) 5 33 39.6 24 28.8Officefurniture(defaultclass) 12.5 15 18 10 12Airconditioners(mobile) 8 22 26.4 15.5 18.6Answeringmachines(fortelephones) 3 50 60 40 48Appliances(domestictype) 8 22 26.4 15.5 18.6Aquariums DEP221997 4 40 48 30 36Benches 20 9.5 11.4 6.5 7.8Bindingmachines 8 22 26.4 15.5 18.6Calculators 3 50 60 40 48Chairs 12.5 15 18 10 12Chequesigningmachines 8 22 26.4 15.5 18.6Clocksystems(centralised) 10 18 21.6 12.5 15Coinandnotecounters 8 22 26.4 15.5 18.6Comparators(consumerelectroniccomparativedisplay

units)DEP391998 3 50 60 40 48Counters(fitted) 20 9.5 11.4 6.5 7.8Cupboards 20 9.5 11.4 6.5 7.8Dehumidifiers 8 22 26.4 15.5 18.6Desks 15.5 12 14.4 8 9.6Dictatingmachines 3 50 60 40 48Doors(strongroom) 25 7.5 9 5.5 6.6Drawingboards 15.5 12 14.4 8 9.6Duplicators(spirit) 8 22 26.4 15.5 18.6Duplicators(stencil) 8 22 26.4 15.5 18.6Facsimilemachines 5 33 39.6 24 28.8Filingcabinets 15.5 12 14.4 8 9.6Flameproofcabinets 25 7.5 9 5.5 6.6Furniture(fitted) 20 9.5 11.4 6.5 7.8Furniture(loose) 12.5 15 18 10 12Guillotines 15.5 12 14.4 8 9.6Intercomsystems 8 22 26.4 15.5 18.6Integratedsilkflowerarrangements(PROV) 2 63.5 76.2 63.5 76.2Microficheprinters 8 22 26.4 15.5 18.6Microfichereaders 8 22 26.4 15.5 18.6Microfilmprinters 8 22 26.4 15.5 18.6Microfilmreaders 8 22 26.4 15.5 18.6Monitoringsystems 10 18 21.6 12.5 15PAsystems 8 22 26.4 15.5 18.6Pagingsystems 5 33 39.6 24 28.8Paintingsanddrawings,ineithercasebeingpropertythe


Photocopiers 5 33 39.6 24 28.8Plancopiers 5 33 39.6 24 28.8Postalfrankingmachines 8 22 26.4 15.5 18.6Prints(includinglimitededitionprints) 10 18 21.6 12.5 15Projectors 8 22 26.4 15.5 18.6Radios 5 33 39.6 24 28.8Safes 25 7.5 9 5.5 6.6Safetydepositboxes 25 7.5 9 5.5 6.6Screens(foroffices) 15.5 12 14.4 8 9.6Securitysystems 10 18 21.6 12.5 15Shelving(fixed) 20 9.5 11.4 6.5 7.8


Part

3


life rate loading rate loading (years) (%) (%) (%) (%)Office equipment and furniture (OFUR) – continuedShredders 8 22 26.4 15.5 18.6Tables 15.5 12 14.4 8 9.6Telephonesystems 6.66 26 31.2 18 21.6Telephones(mobile) 3 50 60 40 48Telephones(portable) 3 50 60 40 48Timerecorders 10 18 21.6 12.5 15Transcribingmachines 3 50 60 40 48Typewriters 5 33 39.6 24 28.8Watercoolers 8 22 26.4 15.5 18.6Whiteboards(electronic) 5 33 39.6 24 28.8Wordprocessors 5 33 39.6 24 28.8

Pumping sets (where not industry specified) (PUMP)Pumps(defaultclass) 10 18 21.6 12.5 15Borewellpumps 10 18 21.6 12.5 15Centrifugalpumps 10 18 21.6 12.5 15Dosingpumps 5 33 39.6 24 28.8Drumpumps 5 33 39.6 24 28.8Firemainpumps 25 7.5 9 5.5 6.6Firepumps(portable) 10 18 21.6 12.5 15Gearedtypepumps 12.5 15 18 10 12Hydraulicpumps 12.5 15 18 10 12In-linepumps 10 18 21.6 12.5 15Laboratorypumps 5 33 39.6 24 28.8Peristalticpumps 5 33 39.6 24 28.8Pistontypepumps 12.5 15 18 10 12Pneumatic(notdiaphragmtype)pumps 10 18 21.6 12.5 15Pneumaticdiaphragmpumps 5 33 39.6 24 28.8Pumpchambersandsimilar 50 4 4.8 3 3.6Pumps(forusewithhighlycorrosiveproducts,

forexample,strongacidoralkali) 3 50 60 40 48Seweragepumps 10 18 21.6 12.5 15Sprinklerpumps 25 7.5 9 5.5 6.6Stainlesssteelconstructedpumps 12.5 15 18 10 12Statortypepumps 12.5 15 18 10 12Submersiblepumps 10 18 21.6 12.5 15Sumppumps 10 18 21.6 12.5 15Vacuum pumps 12.5 15 18 10 12

Refrigeration (REFR)Refrigerationplantandequipment(defaultclass) 20 9.5 11.4 6.5 7.8Blastfreezingequipment 15.5 12 14.4 8 9.6Chilling/coolingplant(forwater) 15.5 12 14.4 8 9.6Compressors(forrefrigeration,15kwandabove) 20 9.5 11.4 6.5 7.8Compressors(forrefrigeration,below15kw) 12.5 15 18 10 12Condensers 20 9.5 11.4 6.5 7.8Controlequipment 5 33 39.6 24 28.8Dataloggingequipment 5 33 39.6 24 28.8Evaporators 20 9.5 11.4 6.5 7.8Fans 15.5 12 14.4 8 9.6Forceddraughtcoolers 15.5 12 14.4 8 9.6Freezers(forcarcasses) 15.5 12 14.4 8 9.6Freezers(forcartons) 15.5 12 14.4 8 9.6Glycolrefrigerationequipment 20 9.5 11.4 6.5 7.8Heatexchangers(exceptstainlesssteel) 20 9.5 11.4 6.5 7.8Heatexchangers(stainlesssteel) 25 7.5 9 5.5 6.6Pots(ammonia) 25 7.5 9 5.5 6.6Pumps(ammonia) 12.5 15 18 10 12Pumps(heat) 10 18 21.6 12.5 15Purgers 25 7.5 9 5.5 6.6Receivers 25 7.5 9 5.5 6.6


Part 3


life rate loading rate loading (years) (%) (%) (%) (%)Reticulation systems, including power generation

(excluding electrical, communications and gas reticulation) (RETC)

Culverts(concrete) 50 4 4.8 3 3.6Inflatablepipelineplug(PROV) 3 50 60 40 48Pipelinecrawler(PROV) 5 33 39.6 24 28.8Piping(forsewerage) 25 7.5 9 5.5 6.6Piping(forsteam) 20 9.5 11.4 6.5 7.8Piping(forstorm-water) 25 7.5 9 5.5 6.6Piping(forwater) 25 7.5 9 5.5 6.6Rectifiers 25 7.5 9 5.5 6.6Reticulation(defaultclass) 25 7.5 9 5.5 6.6Spillways(concrete) 50 4 4.8 3 3.6Temperatureprobes(fixed) 5 33 39.6 24 28.8Temperatureprobes(portable) 5 33 39.6 24 28.8Tunnels(concrete) 50 4 4.8 3 3.6Tunnels(partlylined) 50 4 4.8 3 3.6Valves(forsewerage) 25 7.5 9 5.5 6.6Valves(forsteam) 20 9.5 11.4 6.5 7.8Valves(forstorm-water) 25 7.5 9 5.5 6.6Valves(forwater) 25 7.5 9 5.5 6.6

Scientific and laboratory equipment (excluding equipment used in a medical laboratory) (SCIA)

Scientificandlaboratoryequipment(excludingmedical laboratoryequipment)(defaultclass) 10 18 21.6 12.5 15

Analysers 8 22 26.4 15.5 18.6Autoclaves 20 9.5 11.4 6.5 7.8Baths(water) 12.5 15 18 10 12Callipers 8 22 26.4 15.5 18.6Centrifuges 10 18 21.6 12.5 15Chambers(vacuum) 10 18 21.6 12.5 15Chromatographs 8 22 26.4 15.5 18.6Compasses 8 22 26.4 15.5 18.6Cylinders(gas) 5 33 39.6 24 28.8Electricaltestmeters 8 22 26.4 15.5 18.6Electronicbalances 8 22 26.4 15.5 18.6Flasks(vacuum) 10 18 21.6 12.5 15Flowmeasuringequipment 6.66 26 31.2 18 21.6Freezers 10 18 21.6 12.5 15Fumecabinets 15.5 12 14.4 8 9.6Furnaces 15.5 12 14.4 8 9.6Furniture(fixed) 20 9.5 11.4 6.5 7.8Furniture(loose,laboratory) 10 18 21.6 12.5 15Hardnesstestersandsimilar(laboratory) 15.5 12 14.4 8 9.6Incubators(laboratory) 12.5 15 18 10 12Instruments(hand-held) 5 33 39.6 24 28.8Irradiationplant 25 7.5 9 5.5 6.6Linearaccelerator/simulator 10 18 21.6 12.5 15Meteorologicalequipment 10 18 21.6 12.5 15Micrometers 8 22 26.4 15.5 18.6Microscopeequipment 10 18 21.6 12.5 15Microtomes 10 18 21.6 12.5 15Navigationalequipment 8 22 26.4 15.5 18.6Oscilloscopes 8 22 26.4 15.5 18.6Ovens 12.5 15 18 10 12Patientmonitoringequipment 8 22 26.4 15.5 18.6Recorders 8 22 26.4 15.5 18.6Refrigerators 8 22 26.4 15.5 18.6Respirationapparatus 10 18 21.6 12.5 15Spectrophotometers 8 22 26.4 15.5 18.6Sterilisers 20 9.5 11.4 6.5 7.8


Part

3


life rate loading rate loading (years) (%) (%) (%) (%)

Scientific and laboratory equipment (excluding equipment used in a medical laboratory) (SCIA) – continued

Surveyingequipment 8 22 26.4 15.5 18.6Surveyingequipment(electronic) 4 40 48 30 36Telescopes(optical) 25 7.5 9 5.5 6.6Telescopes(radio) 25 7.5 9 5.5 6.6Ultrasonicequipment 8 22 26.4 15.5 18.6Vessels(vacuum) 10 18 21.6 12.5 15Washerdecontaminators 8 22 26.4 15.5 18.6X-rayequipment(exceptasshownelsewhere) 10 18 21.6 12.5 15X-rayequipment(mobile) 8 22 26.4 15.5 18.6X-rayprocessors 8 22 26.4 15.5 18.6X-rayviewers 12.5 15 18 10 12

Software (SOFT)CCHElectronicNewZealandMasterTaxGuide,designed

foraspecificyear PROV 1 100 100 100 100

CCHElectronicNewZealandEssentialTaxPackage, designedforaspecificyear PROV 1 100 100 100 100

Kiwiplus,KiwifruitPackhouseSoftware,designedfora specificyear(from1997year) 1 100 100 100 100

Softwareabletobeusedinthepreparationorfilingof incometaxreturnsrelatingtooneparticularincome yearonlyPROV 1 100 100 100 100

Thecopyrightinsoftware,therighttousethecopyrightin softwareortherighttousesoftware 4 40 48 30 36

Tanks, vats and reservoirs (where not industry specified) (TANK)

Tanksandvats(defaultclass) 25 7.5 9 5.5 6.6Reservoirs(concrete,in-ground) 100 2 2.4 1.5 1.8Reservoirs(concrete,aboveground) 50 4 4.8 3 3.6Reservoirs(linedearth) 50 4 4.8 3 3.6Reservoirs(otherthanconcreteorlined-earth) 33.3 6 7.2 4 4.8Tanksandvatsaffectedbyhighlycorrosiveacidoralkali

(withageneralDVrateof7.5%) 12.5 15 18 10 12Tanksandvatsaffectedbyhighlycorrosiveacidoralkali

(withageneralDVrateof9.5%) 10 18 21.6 12.5 15Tanksandvatsaffectedbyhighlycorrosiveacidoralkali

(withageneralDVrateof15%) 8 22 26.4 15.5 18.6Tanks(underground) 20 9.5 11.4 6.5 7.8Tanksandvats(ceramic) 25 7.5 9 5.5 6.6Tanksandvats(concrete) 25 7.5 9 5.5 6.6Tanksandvats(fibreglass) 12.5 15 18 10 12Tanksandvats(plastic) 12.5 15 18 10 12Tanksandvats(pressure) 25 7.5 9 5.5 6.6Tanksandvats(rubber-lined) 25 7.5 9 5.5 6.6Tanksandvats(stainlesssteel) 25 7.5 9 5.5 6.6Tanksandvats(steel,galvanised) 20 9.5 11.4 6.5 7.8Tanksandvats(steel,mild,welded) 20 9.5 11.4 6.5 7.8

Transportation (TRAN)Transportation(defaultclass) 20 10 11.4 6.5 7.8Aeroplanes(mechanicallypropelled,fixedwing,ofan

unladenweightexceeding15,000kg,otherthan helicopters,acquiredpriortothe1996incomeyear) 15 9.5 11.4 6.5 7.8

Aeroplanes(mechanicallypropelled,fixedwing,ofan unladenweightexceeding15,000kg,otherthan helicopters,acquiredinthe1996orlaterincomeyear)* 15 15 10

* Residualvaluehasbeenestimatedat25%.


Part 3


life rate loading rate loading (years) (%) (%) (%) (%)Transportation (TRAN) – continuedAeroplanes(top-dressingandspraying)andspecialised

attachments 10 18 21.6 12.5 15Airportrunways 33.3 6 7.2 4 4.8Airships 12.5 15 18 10 12Ambulances 12.5 15 18 10 12Animal-drawnvehicles 20 9.5 11.4 6.5 7.8Baggageconveyorsystems 15.5 12 14.4 8 9.6Baggageimagingmachines 8 22 26.4 15.5 18.6Balloons 12.5 15 18 10 12Barges 20 9.5 11.4 6.5 7.8Barriers(electricallyoperated) 10 18 21.6 12.5 15Bicycles(pedal) 5 33 39.6 24 28.8Boatliftstoragesystem(inflatable)

DEP452000 8 22 26.4 15.5 18.6Bulkheads(insulated,removable) 4 40 48 30 36Buoys 20 9.5 11.4 6.5 7.8Buses(fortransportingpeople,over12seats) 12.5 15 18 10 12Cablecars 20 9.5 11.4 6.5 7.8Campervans 10 18 21.6 12.5 15Canoes 10 18 21.6 12.5 15Caravans 12.5 15 18 10 12Chairlifts 20 9.5 11.4 6.5 7.8Coaches(fortransportingpeople,over12seats) 12.5 15 18 10 12Concretetrucks 12.5 15 18 10 12Containers(insulated,below8m3) 5 33 39.6 24 28.8Containers(shipping) 20 9.5 11.4 6.5 7.8Cranes—seeAssetcategory:“Lifting”Dirigibles 12.5 15 18 10 12Dredges 20 9.5 11.4 6.5 7.8Drillingplatforms 20 9.5 11.4 6.5 7.8Dumptrucks 15.5 12 14.4 8 9.6Ferries 20 9.5 11.4 6.5 7.8Fireboats 25 7.5 9 5.5 6.6Fireengines 20 9.5 11.4 6.5 7.8Floatingdocks 25 7.5 9 5.5 6.6Forklifttrucks(8tonnesandover) 12.5 15 18 10 12Forklifttrucks(8tonnesandoverusedforshort-termhire) 8 22 26.41 15.5 18.6Forklifttrucks(under8tonnesusedforshort-termhire) 6.66 26 31.2 18 21.6Forklifttrucks(under8tonnes) 10 18 21.6 12.5 15Freightcars(rail) 25 7.5 9 5.5 6.6Freightcars(tramway) 25 7.5 9 5.5 6.6Funicularrailways 20 9.5 11.4 6.5 7.8Gliders 12.5 15 18 10 12Gondolasandthelike 20 9.5 11.4 6.5 7.8Gyrocopters 3 50 60 40 48Hanggliders 3 50 60 40 48Helicopters 20 9.5 11.4 6.5 7.8Horsefloats 20 9.5 11.4 6.5 7.8Hovercraft 12.5 15 18 10 12Inflatableboats 8 22 26.4 15.5 18.6Inflatablerafts 8 22 26.4 15.5 18.6Jetboats 10 18 21.6 12.5 15Jetskis 5 33 39.6 24 28.8Lifeboats(excludinginflatable) 15.5 12 14.4 8 9.6Lifejacketsandthelike 4 40 48 30 36Locomotives(diesel) 25 7.5 9 5.5 6.6Locomotives(electric) 25 7.5 9 5.5 6.6Locomotives(steam) 25 7.5 9 5.5 6.6Maintenancecars(rail) 25 7.5 9 5.5 6.6Maintenancecars(tramway) 25 7.5 9 5.5 6.6Metaldetectors 8 22 26.4 15.5 18.6


Part

3


life rate loading rate loading (years) (%) (%) (%) (%)Transportation (TRAN) – continuedMicrolites 3 50 60 40 48Militarytypevehicles 15.5 12 14.4 8 9.6Minibuses(uptoandincluding12seats)* 5 26 31.2 18 21.6Monorailvehicles 15.5 12 14.4 8 9.6Mopeds 6.66 26 31.2 18 21.6Motorlaunches 20 9.5 11.4 6.5 7.8Motorscooters 6.66 26 31.2 18 21.6Motorvehicles(fortransportingpeople,uptoand

including12seats)* 5 26 31.2 18 21.6Motorvehicles—classNA(fortransportinglightgoods,

thathaveagrossvehiclemassnotexceeding3.5tonnes) 10 18 21.6 12.5 15Motorvehicles—classNB(fortransportingmedium

goods,thathaveagrossvehiclemassexceeding 3.5tonnesbutnotexceeding12tonnes) 12.5 15 18 10 12

Motorvehicles—classNC(fortransportingheavygoods,that haveagrossvehiclemassexceeding12tonnes) 10 18 21.6 12.5 15

Motorvehicles(fortransportingpeople,uptoandincluding 12seatsandusedforshort-termhire) 4 40 48 30 36

Motorvehicles—classNA(fortransportinglightgoods,that haveagrossvehiclemassnotexceeding3.5tonnesand usedforshort-termhire) DEP341998 6.66 26 31.2 18 21.6

Motorvehicles—classNB(fortransportingmediumgoods, thathaveagrossvehiclemassexceeding3.5butnot exceeding12tonnesandusedforshort-termhire) DEP341998 8 22 26.4 15.5 18.6

Motorvehicles—classNC(fortransportingheavygoods, thathaveagrossvehiclemassexceeding12tonnesand usedforshort-termhire) DEP341998 6.66 26 31.2 18 21.6

Motorcycles 6.66 26 31.2 18 21.6Outboardmotors 5 33 39.6 24 28.8Palletcovers(insulated) 2 63.2 76.2 63.5 76.2Parachutes 3 50 60 40 48Pleasurevessels 15.5 12 14.4 8 9.6Radarnavigationalsignallingequipment 10 18 21.6 12.5 15Radarnavigationaltrafficcontrolequipment 10 18 21.6 12.5 15Railwayjiggers 20 9.5 11.4 6.5 7.8Roadsigns 6.66 26 31.2 18 21.6Roll-on/roll-offvessels 20 9.5 11.4 6.5 7.8Roofracks 5 33 39.6 24 28.8Rowingboats 15.5 12 14.4 8 9.6Rubbishtrucks 12.5 15 18 10 12Shiploadingandunloadingequipment

(notelsewherespecified) 15.5 12 14.4 8 9.6Ships(bulkcarrier) 20 9.5 11.4 6.5 7.8Ships(cargo) 25 7.5 9 5.5 6.6Ships(container) 20 9.5 11.4 6.5 7.8Ships(cruise) 25 7.5 9 5.5 6.6Ships(livestock) 20 9.5 11.4 6.5 7.8Ships(refrigerated) 20 9.5 11.4 6.5 7.8Ships(tanker) 20 9.5 11.4 6.5 7.8Sidecars 6.66 26 31.2 18 21.6Signs(streetnameplates) 6.66 26 31.2 18 21.6Smallboats 15.5 12 14.4 8 9.6Special-purposevehicles 12.5 15 18 10 12Speedhumps(metal) 5 33 39.6 24 28.8Straddlecarriers 15.5 12 14.4 8 9.6Streetfurniture(excludingsigns) 5 33 39.6 24 28.8Taxis(uptoandincluding12seats)* 5 26 31.2 18 21.6Towingtractors 15.5 12 14.4 8 9.6

* Residualvaluehasbeenestimatedat25%


Part 3


life rate loading rate loading (years) (%) (%) (%) (%)Transportation (TRAN) – continuedTracklayers 15.5 12 14.4 8 9.6Tracks(monorail) 25 7.5 9 5.5 6.6Tracks(rail) 25 7.5 9 5.5 6.6Tractionbatteries 5 33 39.6 24 28.8Tractionengines 25 7.5 9 5.5 6.6Tractors(farmtype) 15.5 12 14.4 8 9.6Trafficlights 12.5 15 18 10 12Trailers—classesTAandTB(fortransportingverylightand

lightgoods,thathaveagrossvehiclemassnotexceeding 3.5tonnes)excludingdomestictypetrailers 15.5 12 14.4 8 9.6

Trailers—classesTAandTB(fortransportingverylightand lightgoodsthathaveagrossvehiclemassnotexceeding 3.5tonnesandusedforshort-termhire)excluding domestictypetrailers DEP341998 10 18 21.6 12.5 15

Trailers—classTC(fortransportingmediumgoods,thathave agrossvehiclemassexceeding3.5tonnesbutnot exceeding10tonnes) 20 9.5 11.4 6.5 7.8

Trailers—classTC(fortransportingmediumgoodsthathave agrossvehiclemassexceeding3.5tonnesbutnot exceeding10tonnesandusedforshort-termhire) DEP341998 12.5 15 18 10 12

Trailers—classTD(fortransportingheavygoods,thathave agrossvehiclemassexceeding10tonnes) 15.5 12 14.4 8 9.6

Trailers—classTD(fortransportingheavygoods,thathave agrossvehiclemassexceeding10tonnesandused forshort-termhire) DEP341998 10 18 21.6 12.5 15

Trailers(domestictypenotexceeding1tonnerated carryingcapacity) 8 22 26.4 15.5 18.6

Trailers(domestic,notexceeding1tonneusedfor short-termhire) DEP341998 6.66 26 31.2 18 21.6

Tramtracks 20 9.5 11.4 6.5 7.8Tramwires 20 9.5 11.4 6.5 7.8Tricycles(pedal) 5 33 39.6 24 28.8Trolleybuswires 20 9.5 11.4 6.5 7.8Trolleybuses 15.5 12 14.4 8 9.6Tugs 25 7.5 9 5.5 6.6Tyrechains 3 50 60 40 48Vehicles,road-going(notelsewherespecified) 15.5 12 14.4 8 9.6Vendingmachines(fortickets) 8 22 26.4 15.5 18.6Windsurfers 3 50 60 40 48Yachts(internationalocean-going)

DEP121996 6 15 18 10 12Yachts(otherthaninternationalocean-going)

DEP121996 15.5 12 14.4 8 9.6

Water and effluent treatment (where not industry specified) (WATR)

Waterandeffluenttreatmentplantandequipment (defaultclass) 25 7.5 9 5.5 6.6

Aerators 5 33 39.6 24 28.8Blowers 12.5 15 18 10 12Borewells 20 9.5 11.4 6.5 7.8Chartrecorders 5 33 39.6 24 28.8Chlorinatingsystems 10 18 21.6 12.5 15Clarifiers 25 7.5 9 5.5 6.6Comminutors 10 18 21.6 12.5 15Concentrators 25 7.5 9 5.5 6.6Decanters 12.5 15 18 10 12De-ionisingplant 10 18 21.6 12.5 15


Part

3


life rate loading rate loading (years) (%) (%) (%) (%)Water and effluent treatment

(where not industry specified) (WATR) – continuedDigesters 25 7.5 9 5.5 6.6Disinfectionsystems(ultraviolet) 10 18 21.6 12.5 15Fittings(ceramic) 25 7.5 9 5.5 6.6Fittings(concrete) 25 7.5 9 5.5 6.6Fittings(plastic) 25 7.5 9 5.5 6.6Fittings(steel) 25 7.5 9 5.5 6.6Flocculators 25 7.5 9 5.5 6.6Flowmeters 5 33 39.6 24 28.8Heatexchangers 15.5 12 14.4 8 9.6Inflatablepipelineplug(PROV) 3 50 60 40 48Leakdetectors 10 18 21.6 12.5 15Meters 5 33 39.6 24 28.8Mixers 10 18 21.6 12.5 15Pipelinecrawler(PROV) 5 33 39.6 24 28.8Piping(ceramic) 25 7.5 9 5.5 6.6Piping(concrete) 25 7.5 9 5.5 6.6Piping(concrete-linedsteel) 25 7.5 9 5.5 6.6Piping(fibrouscement) 25 7.5 9 5.5 6.6Piping(plastic) 25 7.5 9 5.5 6.6Piping(steel) 25 7.5 9 5.5 6.6Presses(belt) 12.5 15 18 10 12Regenerationplant 10 18 21.6 12.5 15Reservoirs(aboveground,concrete) 50 4 4.8 3 3.6Reservoirs(in-ground,concrete) 100 2 2.4 1.5 1.8Reservoirs(linedearth) 50 4 4.8 3 3.6Reservoirs(otherthanconcreteorlinedearthtype) 33.3 6 7.2 4 4.8Screens(bar) 10 18 21.6 12.5 15Screens(rotary,exceptstainlesssteel) 10 18 21.6 12.5 15Screens(stainlesssteel) 15.5 12 14.4 8 9.6Thickeners 25 7.5 9 5.5 6.6Valveandpumpchambersandsimilar 50 4 4.8 3 3.6Valves(ceramic) 25 7.5 9 5.5 6.6Valves(concrete) 25 7.5 9 5.5 6.6Valves(plastic) 25 7.5 9 5.5 6.6Valves(steel) 25 7.5 9 5.5 6.6Vessels(filter) 25 7.5 9 5.5 6.6

Weighing machines (where not industry specified) (WEIG)

Weighingmachines(defaultclass) 8 22 26.4 15.5 18.6Batchweighers 8 22 26.4 15.5 18.6Checkweighers 8 22 26.4 15.5 18.6Computerweighers 8 22 26.4 15.5 18.6Digitalindicators 8 22 26.4 15.5 18.6Digitalplatforms 8 22 26.4 15.5 18.6Electronicindicators 8 22 26.4 15.5 18.6Electronicplatforms 8 22 26.4 15.5 18.6Mechanicalweighingmachines 20 9.5 11.4 6.5 7.8Shopscales 8 22 26.4 15.5 18.6Weighbelts 8 22 26.4 15.5 18.6Weighbridges(above-groundtype) 12.5 15 18 10 12Weighbridges(in-groundtype) 25 7.5 9 5.5 6.6Weighingmachines(electronic) 8 22 26.4 15.5 18.6

historic depreciation rates - inland revenue department · depreciation for the 1994 and future...

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