university of california--equipment useful life table for ... · pdf filesorted by eq code...

33
Sorted by EQ Code UNIVERSITY OF CALIFORNIA EQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION Revised to reflect 1998 AHA Schedule EQ CODE LIFE AHA TABLE SOURCE DESCRIPTION A5000 20 5 AHA BOILERS A5003 10 8 AHA HEATERS, HOT-WATER HEATERS & SOLAR HEATING SYSTEMS A5006 20 MAN STOVES, WOOD BURNING A5020 5 9 AHA AIR CONDITIONERS,THRU-THE-WALL,UNDER 5 TON,VEHICLE,FLOOR,CENTRAL,PORTABLE,WINDOW A5021 10 5 AHA AIR CONDITIONER SYS, 5 TONS AND OVER A5030 10 EXT COOLERS, EVAPORATIVE A5033 10 EXT COMPRESSORS & CONDENSORS, REFRIGERATION, & ACCESSORIES A5040 15 EXT BLOWERS A5042 15 5 AHA HEATERS & COOLERS, CENTRAL SYSTEMS INCL FURNACES, DOMESTIC A5043 10 5 AHA PUMPS, HEAT INCL SYSTEMS A5045 10 EXT EXCHANGERS, THERMAL RECOVERY/HEAT, AIR-TO-AIR A5050 15 5 AHA DEHUMIDIFIERS & HUMIDIFIERS A5052 10 5 AHA FANS,CENTRIFUGAL,AIR,DUST & FUME, INCINERATORS A5053 15 5 AHA CLEAN-AIR EQUIPMENT A5060 15 EXT STRUCTURES, TEMPORARY BUILDINGS, STATIONARY A5061 10 EXT STRUCTURES, TEMPORARY BUILDINGS, MOBILE A5090 10 MAN TOILETS, PORTABLE A5093 10 2 AHA STRUCTURES, STORAGE BUILDINGS, METAL GARDEN-TYPE INCL GREENHOUSES A5094 20 2 AHA STRUCTURES, STORAGE & WORKSPACE INCL STORAGE BUILDINGS, MASONRY, WOOD FRAME A5095 12 MAN ROOMS, SHIELDED, INCL ACOUSTICALLY C2482 10 EXT LADDERS C2485 10 9 AHA SCAFFOLDS C2600 20 5 AHA SANITARY FIXTURES, INCL TOILETS, URINALS, & SINKS C3090 12 MAN TRIP MECHANISMS C5680 15 EXT SPEED DRIVES & REDUCERS C5906 10 MAN ACTUATORS/CYLINDER,HYDRAULIC, HYDRAULIC/PNEUMATIC, ELECTROMECHANICAL C5951 10 MAN ACCUMULATORS, BLADDER TYPE C5962 10 MAN MOTORS, ELECT&PNEUMATIC, AC, DC, & SERVO, GENERATORS, MECHANICAL MOTION C5970 6 EXT ENGINES, GASOLINE C5972 12 MAN ENGINES, DIESEL C5981 10 MAN DRIVERS, POWER 1 1/31/01

Upload: vuongdiep

Post on 30-Mar-2018

214 views

Category:

Documents


0 download

TRANSCRIPT

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONA5000 20 5 AHA BOILERSA5003 10 8 AHA HEATERS, HOT-WATER HEATERS & SOLAR HEATING SYSTEMSA5006 20 MAN STOVES, WOOD BURNINGA5020 5 9 AHA AIR CONDITIONERS,THRU-THE-WALL,UNDER 5 TON,VEHICLE,FLOOR,CENTRAL,PORTABLE,WINDOWA5021 10 5 AHA AIR CONDITIONER SYS, 5 TONS AND OVERA5030 10 EXT COOLERS, EVAPORATIVEA5033 10 EXT COMPRESSORS & CONDENSORS, REFRIGERATION, & ACCESSORIES A5040 15 EXT BLOWERSA5042 15 5 AHA HEATERS & COOLERS, CENTRAL SYSTEMS INCL FURNACES, DOMESTICA5043 10 5 AHA PUMPS, HEAT INCL SYSTEMS A5045 10 EXT EXCHANGERS, THERMAL RECOVERY/HEAT, AIR-TO-AIRA5050 15 5 AHA DEHUMIDIFIERS & HUMIDIFIERSA5052 10 5 AHA FANS,CENTRIFUGAL,AIR,DUST & FUME, INCINERATORSA5053 15 5 AHA CLEAN-AIR EQUIPMENT A5060 15 EXT STRUCTURES, TEMPORARY BUILDINGS, STATIONARYA5061 10 EXT STRUCTURES, TEMPORARY BUILDINGS, MOBILEA5090 10 MAN TOILETS, PORTABLEA5093 10 2 AHA STRUCTURES, STORAGE BUILDINGS, METAL GARDEN-TYPE INCL GREENHOUSESA5094 20 2 AHA STRUCTURES, STORAGE & WORKSPACE INCL STORAGE BUILDINGS, MASONRY, WOOD FRAMEA5095 12 MAN ROOMS, SHIELDED, INCL ACOUSTICALLYC2482 10 EXT LADDERSC2485 10 9 AHA SCAFFOLDSC2600 20 5 AHA SANITARY FIXTURES, INCL TOILETS, URINALS, & SINKSC3090 12 MAN TRIP MECHANISMSC5680 15 EXT SPEED DRIVES & REDUCERSC5906 10 MAN ACTUATORS/CYLINDER,HYDRAULIC, HYDRAULIC/PNEUMATIC, ELECTROMECHANICALC5951 10 MAN ACCUMULATORS, BLADDER TYPEC5962 10 MAN MOTORS, ELECT&PNEUMATIC, AC, DC, & SERVO, GENERATORS, MECHANICAL MOTIONC5970 6 EXT ENGINES, GASOLINEC5972 12 MAN ENGINES, DIESELC5981 10 MAN DRIVERS, POWER

1 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONC6171 10 8 AHA PUMPS, RECIPROCATING,CENTRIFUGAL,GEAR,VANE,PISTON,ROTARY&VACC6174 12 9 AHA COMPRESSORS, AIRC6311 10 EXT POWER UNITS, COMPLETEC6611 10 MAN STRAINERS & DIGESTION/RECYCLING SYSTEMSC6631 8 MAN FILTERS & SCREENS, AIR & WATERC6635 12 EXT FILTRATION & SEPARATION EQUIPMENT, OILS & SOLVENTS C6641 10 5 AHA WATER TREATMENTS, INCL SOFTENERS, PURIFIERS, & CONDITIONERS C6656 12 EXT PURIFIERS & DRYERS, GAS, INCL AIRC6680 12 MAN EXCHANGERS, HEAT, INDUSTRIAL, INCLUDE PROCESSC7170 10 MAN VALVES, DISC, NEEDLE, NEEDLE/CHECK, GATE, & PRESSURE CONTROLC7190 10 EXT SERVOVALVES & MANIFOLDSC7520 10 MAN FEEDERS, AIRLOCK, ROTARYC9925 10 MAN LUBRICATORSD0102 20 4 AHA GENERATOR SETS, EMERGENCY D0103 12 4 AHA GENERATORS, GASOLINE & DIESEL ENGINE, OR SPECIALLY POWERED INCL CONTROLSD0105 10 MAN GENERATORS, LP GASD0140 8 EXT GENERATORS, ALTERNATING & DIRECT CURRENT INCL ALTERNATORSD0180 10 MAN DYNAMOS, GENERATORS, & PULSERSD0214 15 MAN CHOKES & COILSD0300 5 MAN TRANSFORMERS, O/T CONSTANT/REGULATED VOLTAGED0381 30 5 AHA TRANSFORMERS, CONSTANT/REGULATED VOLTAGE INCL ELECTRIC LIGHTING AND POWERD0390 12 MAN BALLASTSD0400 10 EXT RECTIFIERS & POWER INVERTORSD1360 5 MAN CAPACITORS, VARIABLE, OIL-FILLEDD1543 5 MAN TUBES, ELECTRONIC, THYRATRONSD2330 10 8 AHA LIGHTS, INSTRUMENTS,LAMPHOUSES,MERCURY QUARTZ, ELECTRIC&POWER, FIXTURES D2400 10 9 AHA POWER SUPPLIES, VARIABLE & FIXED OUPUT, & FOR INSTRUMENTSD2490 10 EXT BINS, POWER SOURCE & ENCLOSURESD2492 20 MAN CLAMPS, VOLTAGE D2498 15 5 AHA POWER SUPPLIES,UNINTERRUPTABLE&VOLTAGE REGULATORS INCL SURGE SUPRESSION SYSTEMSD2500 10 8 AHA AMPLIFIERS

2 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIOND2550 10 MAN SIGNAL CONDITIONERS, INCL AVERAGERS, READOUTS, & FILTERSD2570 7 MAN PREAMPLIFIERSD2590 7 MAN MANIFOLDS, OPERATIONAL,& DISCRIMINATORS, & POWER RACKSD2710 10 EXT MAGNETS, PERMANENT, INCL FERRITED2730 5 MAN MAGNETS, SUPERCONDUCTINGD2750 10 MAN MAGNETS, ELECTRO, INCL COMPONENTS AND ACCESSORIESD2780 5 EXT DEMAGNETIZERS, EXCEPT A/V TYPED3276 15 EXT PANELS, PATCH/JACK, TROMPETERD3839 10 EXT CONTROLLERS, MOTOR, STARTING, KEY OPERATED INCL SWITCHERSD3855 10 EXT CONTROLLERS, DIMMERS & DIMMER LIGHTING SYSTEMSD3871 10 MAN SWITCHES, SOLENOIDD3873 20 MAN CONTRACTORS, SOLENOID OPERATEDD3883 10 MAN SWITCHES, ELECTROMECHANICALD3890 10 MAN CONTROLLERS, PROGRAMMABLE, CIRCUITD4225 10 MAN BREAKERS, ELECTRICALD4281 8 MAN CURRENT PROTECTORSD4507 10 MAN ELECTRICAL/ELECTRONIC BOXES, CABINETS, & CHASSISD4910 10 MAN NIM MODULESD6656 5 EXT WRENCH SETS, COMBINATION & SOCKETD6670 5 MAN TOOL KITS, HAND-HELD, NON-POWEREDD7000 12 EXT HAMMERS, ELECTRICALLY OPERATEDD7004 5 EXT HAMMERS, HYDRAULIC/PNEUMATIC POWEREDD7007 12 EXT RIVETERS, INCL NUTSERTERSD7040 5 EXT SHEARS & NIBBLERS, HAND-HELD, POWEREDD7061 5 EXT PUNCHES, HAND-HELD, POWEREDD7200 10 8 AHA SAWS, ROTARY & CHAIN, HAND-HELD, POWERED INCL CUTTERS, CLOTH, ELECTRICD7241 10 EXT DRILLS, HAND-HELD, ELECTRICD7243 6 EXT DRILLS, HAND-HELD, HYDRAULIC/PNEUMATIC & GASD7280 10 EXT GRINDERS & SANDERS, HAND-HELD, POWEREDD7502 10 EXT WRENCHES, HAND-HELD, POWEREDD8000 10 8 AHA POTTER WHEELS & CLAY SLAB ROLLERS

3 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIOND8025 10 MAN SEPARATORS, ORE D8045 10 9 AHA MIXERS, PAINT & CONCRETE, INDUSTRIAL INCL CORERS & SAMPLERSD8066 5 MAN VIBRATORS, INDUSTRIALD8070 10 EXT KETTLES, ASPHALT D8080 12 MAN EXTRUDERSD8081 5 MAN SPINNERS, MELT D8090 15 EXT MOLDS, INDUSTRIALD8216 10 9 AHA CRIMPERS & SWAGGERS, MACHINES/TOOLS INCL WIRE TIGHTEN-TWISTERSD8220 10 9 AHA SHEET METAL-BENDERS, FORMERS&SEAMERS EQUIP-BAR,TUBE&PIPE,PLATE BENDING PRESSESD8240 15 EXT PRESSES, PUNCH D8243 12 EXT NOTCHERS, POWEREDD8245 12 9 AHA CUTTERS, POWERED, O/T HAND-HELD, SQUARING, FLOOR,INCL SHEARERSD8400 10 9 AHA SAWS, INCL CIRCULAR, RADIAL, BAND, & RECIPROCATING, BENCH, ELECTRICD8406 10 EXT CUT-OFF MACHINES, ABRAIDERS, TRIMMERS & CUTTERS, LASER, PLASMA ARC & TORCHD8410 10 9 AHA THREADERS, PIPE & PIPE/BOLTD8414 10 EXT GRINDERS & SCALERSD8416 10 MAN SANDERS, DISC & BELT/DISCD8418 8 MAN BLASTERS, LAPPERS, POLISHERS, & BUFFERSD8420 10 EXT ETCHERS & ENGRAVERS, INDUSTRIALD8430 15 9 AHA PLANERS, JOINTERS, WOOD SHAPERS, LATHES, MILLING & MATERIAL REMOVAL EQ D8431 20 9 AHA DRILLS, BENCH-TYPE, INCL PRESSESD8600 10 9 AHA PAINT-SRAYERS, INCL TEXTURERSD8602 4 MAN PLATERS & COATERS, INCL ELECTRO/PROD DEPOSITIOND8609 15 9 AHA PAINT SPRAY ACCESSORIES INCL BOOTHS D8623 15 9 AHA SEWING MACHINES & LOOMS D8626 10 EXT INSERTERS, INCL FISH TAPE SYS, & COIL WINDERSD8632 10 EXT SOLDERING/DESOLDERING KITS, SYSTEMS, & ACCESSORIESD8652 10 9 AHA WELDERS & BRAZERSD8659 15 MAN JOINERS & ASSEMBLERS, THERMALD8660 10 MAN JOINERS & ASSEMBLERS, ULTRASONIC & OTHER THAN ABOVED8670 10 8 AHA KILNS, POTTERY

4 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIOND8671 10 9 AHA HEATERS, FURNACES, & MELTING POTS, INDUSTRIAL INCL DRYING OVENS, PAINTD8676 8 MAN TORCHES,BLOW & HEAT GUNS & CURING UNITS, INCL HAND WELDERSD8678 5 MAN BURNERS, INDUSTRIALD8680 5 MAN COLD TREATMENT UNITS, INDUSD8800 5 MAN JACKS, INDUSTRIALD8802 10 EXT PRESSES & PULLERS, INDUSTRIALD8810 10 MAN ROBOTS, INDUSTRIALD8830 10 9 AHA CUTTERS, KEY, INCL CODERSD8840 5 9 AHA CHARGERS, BATTERY & AIR CONDITIONING D8850 5 6 AHA SHREDDERS, PAPERD8851 8 IRS COMPACTORS, TRASH, INDUSTRIALD8853 8 MAN CLEANERS, SEWER & DRAIN D8860 10 EXT BALANCERS, WHEEL, & ALIGNERS, CHANGERS, & BRAKE ADJUSTERSD8866 10 MAN ANALYZERS, AUTOMOBILE, INCL ELECTRONIC & MECHANICALD8880 15 EXT ANVILSD8881 20 9 AHA VISES & SHOULDER WHEELSD8890 15 MAN STANDS & MECHANICAL CARRIERSE5900 15 7 AHA FURNITURE, LAB, EXCEPT TABLES, INCL COMBINATION UNITS E5920 15 EXT TABLES, LAB, ISOLATION, OTHER THAN SPECIAL PURPOSEE5923 10 MAN TABLES, LAB, ISOLATION, SPECIAL PURPOSEE6043 12 MAN CRUCIBLESE6061 5 EXT JACKS & SUPPORT STANDS/TABLES, LABE6235 3 MAN BURNERS, BUNSEN E6300 10 MAN MICROSCOPES, ELECTRON , INCL ACCESSORIESE6313 7 8 AHA MICROSCOPES, O/T ELECTRON INCL MEDICALE6320 7 8 AHA MICROSCOPE PARTS & ACCESSORIESE6340 7 8 AHA STAINERS, SLIDE, FOR MICROSCOPE E6370 10 EXT BINOCULARSE6374 10 EXT STEREOSCOPES/TRANSFER, & PROFILE PROJECTORS, CONTOUR PLOTTERSE6380 5 MAN TELESCOPES, REFRACTING/REFLECTING, & ACCESSORIESE6390 10 EXT MICROMANIPULATORS, MICROSCOPE

5 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONE6395 8 IRS TEST STATIONS, LABSE6400 5 EXT LASERS, SOLID, DYE, GAS & OTHER THAN ABOVEE6405 7 MAN LASER ACCESSORIES E6413 7 MAN HOLDERS, HOLOGRAPHIC PLATE E6430 10 EXT COLLIMATORSE6434 10 EXT INTENSIFIERS, IMAGE E6440 10 EXT DUPLICATORS, OPTICAL PHOTO MASKE6451 10 EXT COMPARATORS, OPTICALE6456 10 8 AHA MAGNIFIERS, FIBEROPTIC & INFRARED NIGHT VIEWING INCL LAMPS, INFRAREDE6460 10 EXT BENCHES, OPTICAL, INCL COMPONENTSE6470 10 6 AHA POSITIONERS, LABE6480 10 EXT GRATINGS, DIFFRATION, INCL FILTERS & POLARIZERS, PRISMS & LIGHT CHOPPERS E6520 10 9 AHA CAGES & BATTERIES, LAB, ENCLOSED CHAMBERS, RACKS, & ACCESSORIES E6550 5 8 AHA RESTRAINTS & STEREOTAXIC DEVICES, LABE6560 8 MAN TESTERS, METABOLIC & MECHANICAL, & RESEARCH ANALYZERSE6590 10 EXT WASHERS, ANIMAL CAGE E6592 10 EXT TREADMILLS, ANIMAL E6600 10 8 AHA OVENS, LAB, SPECIFIC & GENERAL PURPOSEE6615 7 8 AHA WARMERS, LAB, BLOOD/PLASMA, INCL COILSE6617 10 8 AHA HEATERS, LAB, TUBE BLOCK & FURNACE E6630 10 8 AHA INCUBATORS, LAB , SHAKING, INFRARED, GAS, ANAEROBIC, GRAVITY E6650 10 MAN FREEZEDRYERS, LABE6653 7 8 AHA CRYOSTATS INCL CELL FREEZERSE6654 2 MAN CRYOGENIC CONTAINERS & FREEZERSE6655 10 8 AHA REFRIGERATORS & FREEZERS, LAB, INCL COMBO,ULTRACOLD,BLOOD BANK&PLASMA FREEZERS E6658 10 MAN DRY ICE STORAGE, LABE6670 8 8 AHA SHAKERS, LAB INCL VORTEXERSE6673 10 EXT CONTROLLERS, TEMPERATURE, LAB, W/O BATHE6675 10 EXT BATHS, LAB, WATER, OIL, STEAM & AIR, & FLUIDIZED SAND, SHAKING E6690 15 8 AHA CHAMBERS, SAFETY CABINETS, & GLOVE BOXES INCL ANAEROBE E6696 15 4 AHA HOODS, FUME & LAMINAR FLOW, LAB INCL EXHAUST AND BACTI

6 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONE6698 15 MAN OZONATORS & DEOZONATORS, LABE6701 7 MAN MIXERS, LAB, DENSITY GRADIENT, & FORMERSE6703 10 EXT MIXERS & STIRRERS, LAB, OTHER THAN DENSITY GRADIENT E6712 7 8 AHA CENTRIFUGES, NOT REFRIGERATED, INCL PREPARATIVE, ANALYTICAL E6713 5 8 AHA CENTRIFUGES, REFRIGERATEDE6715 7 MAN CENTRIFUGE ROTORS & ACCESSORIESE6720 7 MAN SEPARATORS, CELL, O/T CENTRIFUGESE6729 5 MAN SEPARATORS, SAMPLE, O/T CENTRIFUGES & CELLE6730 7 8 AHA PROCESSORS, TISSUE CULTURE/SAMPLE, INCL SYNTHESIZER/SEQUENCERS E6732 8 8 AHA TISSUE EMBEDDERSE6734 5 8 AHA MEDIA PREPARATION APPARATUS, INCL SYS & COMPONENTS & CELL WASHERSE6736 10 MAN FERMENTERS, INCL ACCESSORIESE6741 10 EXT REACTORS, CHEMICAL E6743 10 MAN HYDROGENATORS, LABE6745 5 MAN OXIDIZERSE6750 10 EXT EVAPORATORS, FLASH & VACUUME6752 8 MAN EVAPORATORS, NITROGENE6753 10 MAN CONCENTRATORS, LAB, SAMPLE E6755 15 8 AHA DISTILLATORS & DIGESTERS, INCL ACCESSORIESE6756 7 MAN DRYERS, SAMPLE PREPARATIONE6758 10 EXT DILUTORS, LAB, INCL DILUTOR/DISPENSERSE6762 4 MAN COUNTERS, LAB, DROP E6763 10 MAN FRACTION COLLECTORS, LAB E6766 10 MAN EXTRACTORS, LABE6770 10 MAN DEPOSITION, SPUTTER COATERS, & ETCHING SYSTEMS,COMPONENTS E6780 7 8 AHA MICROTOMES, & KNIFE MAKERSE6781 10 8 AHA MICROTOME KNIVES & SHARPENERSE6783 10 EXT CUTTERS, TISSUE, LAB, O/T MICROTOMESE6786 10 EXT SAWS, LAB, INCL SLICERS & CUTTERS O/T TISSUEE6791 5 MAN GRINDERS, LAB, POLISHERS & MILLS E6792 10 8 AHA SAMPLE PREPARATION, DISRPUTORS, MIXERS, HOMOGENIZERS

7 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONE6794 5 MAN PRESSES, MOUNTING, LABE6795 10 MAN PROCESS STATIONS, LABE6800 12 8 AHA STERILIZERS, STEAM, DRY, GAS, GAS/STEAM,STEAM/DRY, & OTHER THAN INCL AUTOCLAVESE6809 15 MAN AERATORSE6820 10 9 AHA CLEANERS, LAB, INCL CLEANER/DRYER SYSTEMS INCL ULTRASONIC E6824 8 9 AHA WASHERS, LAB, GLASSWARE & LAB EQUIPMENT & UTENSILSE6825 10 EXT DECONTAMINATORS & DISINFECTORS, LAB E6828 10 8 AHA DRYERS, GLASSWARE & LAB EQUIPMENT INCL TUBE DRYERSE6840 3 MAN GENERATORS, PURIFIERS, LAB, GASE6843 6 MAN GENERATORS, AEROSOL/DUST/SMOKEE6850 7 8 AHA FILTERS & FILTER HOLDERS INCL DEIONIZED WATER SYSTEME6877 10 8 AHA PUMPS, SUCTION, SYRINGE, METERING, CIRCULATING, PERISTALTIC E6890 10 EXT CARTS, STERILIZER/DECONTAMINATIONE6892 10 EXT WASHER ACCESSORIES, LABE6902 10 8 AHA PIPETS, INCL STATION, PULLERS, & PLUGGERSE6906 10 EXT DISPENSORS, LAB INCL FILLERSE6908 10 EXT BEVELERSE6911 10 EXT BURETTES, AUTOMATICE6920 10 EXT PULLERS, MICROELECTRODE E6930 5 8 AHA SEALERS, CAPPERS, TUBE, AMPUOLE, & VIAL, LAB INCL HEAT TYPEE6950 10 EXT MIXERS, GASES & CHEMICALS INCL PROPORTIONERS, LABE6996 12 MAN MOLDS, LABE7020 7 8 AHA ACCELERATORS, LINEAR & PARTICLE, INCL CYCLTRONSE7040 7 MAN IRRADITORS, LABE7050 10 MAN SHIELDS, RADIATION, HOODS, SAFES, TRANSFER VESSELS, & SOURCE HOLDERS E7080 7 MAN DISPOSALS, RADIOACTIVE WASTE INCL COMPACTORS E7090 10 EXT CARTS, TRANSFER, NUCLEAR APPLICATIONSE7092 20 MAN CABINETS, STORAGE, NUCLEAR APPLICATIONSE7100 8 MAN TRANSDUCERS/TRANSMITTERS, PRESSURE, DIFFERENTIAL, & LINEARE7104 10 EXT TRANSDUCERS/TRANSMITTERS, O/T PRESSURE, DIFFERENTIAL, & LINEAR E7130 10 EXT CONTROLLERS, PRESSURE, VACUUM, THERMOREGULATORS, INCL SYSTEMS

8 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONE7160 8 8 AHA PROBES, LAB, SENSING DEVICES INCL IONTOPHORESIS UNITSE7205 10 EXT GENERATORS, LAB, PLASMA SOURCE E7230 7 MAN TESTERS, MICROWAVEE7400 10 EXT TELEMETRY INSTRUMENTATION, INCL TRANSMITTERS, RECEIVERSE7500 7 8 AHA ELECTROPHORESIS SYSTEMS, ENCLOSURES, CELLS, DESTAINERS, E7510 10 EXT POLAROGRAPHSE7515 8 EXT PHOTOLYSIS SYSTEMSE7520 7 8 AHA CHROMATOGRAPHS, SYSTEMS, COMPONENTS, PARTS, & ACCESSORIES E7550 10 8 AHA METERS, PH, & HYDROGENION, DIGITAL & ANALOG E7555 10 8 AHA TITRATORS, INCL CONTROL UNITS & ASSEMBLIES INCL CHLORIDOMETERSE7560 10 EXT ANALYZERS, GENERAL PURPOSEE7561 5 8 AHA ANALYZERS, BLOOD CHEMISTRY, CLINICAL, COAGULATION, & ELECTROLYTEE7562 7 8 AHA ANALYZERS, AMINO ACID, HEMATOLOGY, BIOCHEMISTRY, OXYGEN, FIBROMETERS & TDXE7563 8 8 AHA ANALYZERS, BACTERIOLOGY,BLOOD CULTURE,MICROBIO,GAS O/T PH,PROTHORBIN TIMERSE7575 7 8 AHA ANALYZERS, RECORDING & NON-RECORDING, O/T E7560/E7574 INCL IMX ANALYZERSE7578 5 8 AHA SAMPLERS, LAB INCL FLUIDE7580 10 EXT ANALYZERS, SIGNAL, OTHER THAN NETWORKE7584 5 MAN ANALYZERS, NETWORK SIGNAL E7590 10 EXT ANALYZERS, MELTING POINT E7591 10 EXT ANALYZERS, PHOTOSYNTHESIS E7595 10 EXT ANALYZERS, CELLULAR/PARTICULATE CHARACTERIZATION E7596 5 8 AHA ANALYZERS, PARTICLE SIZE, INCL BLOOD CELL COUNTERSE8000 7 8 AHA OSCILLOSCOPESE8040 10 EXT OSCILLOGRAPHS, INCL CHANNEL, PLUG-INS, & ACCESSORIESE8044 10 EXT RECORDERS, WAVEFORM E8051 10 EXT OSCILLATORSE8060 10 EXT GENERATORS, SIGNAL E8070 10 EXT GENERATORS, O/T SIGNAL, INCL PULSE, WAVEFORM,NOISE, PRESSURE, DIGITAL DELAY E8080 10 EXT CONVERTERS, FREQUENCYE8113 10 EXT MICROMETERS & MICROMETER SYSTEMSE8114 10 EXT CALIPERS, VERNIER

9 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONE8115 10 MAN GAUGES, DEPTH & BORE, HEIGHT, & THICKNESS E8118 12 MAN CATHETOMETERSE8119 10 EXT DIMENSION MEASUREMENT DEVICES O/T E8110/E8118E8124 10 EXT LEVELERS, INCL BALANCING WAYS E8127 10 EXT AREA MEASUREMENT DEVICES, INCL ACCESSORIESE8133 10 MAN GONIOMETERS, LABE8134 10 EXT COMPASSES & GYROSCOPES, DIRECTION FINDERSE8135 10 EXT THEODOLITES/TRANSITS, INCL GEODETIC INSTRUMENTSE8136 10 EXT ALIDADESE8143 10 EXT RECORDERS, RADIAL PLANIMETRIC & DILATOMETERSE8151 10 EXT DISTANCE/SPEED MEASUREMENT DEVICES, INCL RADARE8152 8 MAN SONAR EQUIPMENTE8155 10 EXT MOTION MEASUREMENT DEVICES, INCL ANALYZERSE8163 10 EXT STROBOSCOPES, INCL STROBE LIGHTSE8166 6 MAN VELOCIMETERS, INCL SYSTEMS & ACCESSORIESE8167 10 EXT ACCELEROMETERSE8173 10 EXT COUNTERS, ELECTRONIC, FREQUENCY, PROPORTIONAL, INTERVAL E8180 10 6 AHA SCALES, POSTAL, BENCH, BLOOD, HANGING, CHAIR, BED & CLINICAL& ACCESSORIESE8182 15 8 AHA SCALES, PLATFORM, EXAMINATION, ANIMAL, LAUNDRY & BABYE8190 10 8 AHA BALANCES, ANALYTICAL, SEMI-& ULTRA-MICRO, MACRO, BEAME8192 7 8 AHA BALANCES, ELECTRONICE8197 10 8 AHA BALANCES, MECHANICAL BEAME8199 10 EXT BALANCE ACCESSORIES/PERIPHERALSE8210 10 EXT PRESSURE INDICATORS, INCL MANOMETERSE8213 6 MAN VACUUM GAUGES, LABE8231 10 EXT CONTROLLERS, FLOW, LAB INCL VISCOSIMETERSE8241 10 EXT FLUID LEVEL INDICATORS & SYSTEMSE8250 7 7 AHA OSMOMETERSE8254 10 EXT DOSIMETERS, GAS E8259 10 EXT METERS & MONITORS, LAB, FLUID/GAS O/T E8250/E8258 E8260 10 5 AHA MONITORS/RECORDERS,TEMPERATURE,INCL CALORIMETERS,THERMOMETERS,CONTROLS,COMPUTERIZD

10 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONE8300 5 EXT METERS, VOLT INCL PICO, NANO, MICOR, MILLI, & KILOE8310 10 EXT METERS, WATT, IMPEDANCE, CAPACITANCE, POTENTIOMETERS E8312 5 8 AHA METERS, OHM, INCL CONDUCTIVITY, INCL CONDUCTIVITY TESTERSE8321 10 EXT METERS, MULTI, INCL VOLT-AMP, VOLT-OHM, VOLT-OHM-AMPE8327 10 EXT METERS, AUDIO SIGNAL E8329 10 EXT METERS, OTHER THAN E8300/E8328E8340 10 EXT BRIDGES, INCL CAPACITANCE, CONDUCTIVITY, IMPEDANCE, RESISTANCEE8364 10 8 AHA RECORDERS & GRAPHS, X-Y, STRIP CHART, DIGITAL PANEL PRINTERS, & KYMOGRAPHSE8371 10 EXT CURVE TRACERS & ACCESSORIESE8390 10 5 AHA TESTERS, EXCEPT TUBE & TRANSISTOR INCL ENERGY MANAGEMENT SYSTEMSE8391 10 8 AHA TESTERS, TUBE & TRANSISTORE8400 8 8 AHA SPECTROPHOTOMETERS & PHOTOMETERS, INCL SYSTEMS & COMPONENTSE8401 7 8 AHA SPECTROPHOTOMETERS, MASS, & BIOCHROMATIC ANALYZERSE8402 7 8 AHA SPECTROMETERS & SPECTROSCOPES, INCL COMPONENTS & ACCESSORIES INCL SPECTROSCOPESE8404 8 EXT SPECTROGRAPHS, LIGHTE8405 10 EXT ANALYZERS, LIGHT SPECTRUM & ACCESSORIESE8406 10 EXT ANALYZERS, POLARIZED LIGHT,POLARIMETER,SPECTROPOLARIMETERS,POLARISCOPES E8410 10 EXT METERS, LIGHT/POWER,LUMINOMETERS,NEPHELOMETERS&TRANSMISSIOMETERE8413 7 8 AHA SPECTROFLUOROMETERS,SPECTROPHOTO,FLUOROMETER,REFRACTIVE TESTERSE8414 10 EXT MONOCHROMATORS & MONOCHROMATOR SYSTEMSE8415 7 8 AHA DENSITOMETERS, MASS, SCANNING & TRANSMISSION INCL ISODENSITOMETERSE8432 10 EXT DETECTORS, SOUND,NOISE DOSIMETRY SOUNDWAVE & SPECTROGRAPHSE8445 10 EXT READERS, PYRHELIOMETERS & THERMOLUMINESCENCE E8450 8 8 AHA METERS, SURVEY & RADIATION DETECTION SYSTEMS,INTERNAL/EXTERNAL INCL RADIATION E8451 10 8 AHA METERS, RATE, DUALE8460 7 8 AHA COUNTERS, LIQUID, GAMMA, & TRANSISTOR SCINTILLATION, O/T GEIGER COUNTERSE8461 10 8 AHA COUNTERS, GEIGER E8463 8 8 AHA COUNTERS, SCINTILLATION O/T LIQUID, GAMMA, TRANSISTOR & SCALERSE8464 10 8 AHA DIFFRACTORS & SPECTROSCOPES, INCL X-RAY, PHOTON, & ELECTRON, E8470 7 MAN MONITORS, MICROWAVE RADIATION E8474 10 EXT PYRANOMETERS

11 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONE8476 10 EXT SOLAR MEASURING EQUIPMENT O/T E8474/E8475E8480 10 EXT ELECTROMETERSE8482 10 EXT CHAMBERS, IONIZATION E8486 10 EXT MONITORS, BEAM, RADIOACTIVEE8491 10 EXT SENSORS, RF E8492 10 EXT RADIOMETERS, INCL LASER POWER METERSE8494 7 8 AHA SCANNERS, RADIATION,INCL IODINE LOCALIZERS,RADIOACT GAS MONITORS&ISOTOPE SCANNERSE8495 10 EXT INTERFEROMETERS/ETALONS, INCL ACCESSORIESE8497 7 8 AHA DOSIMETERS, RADIATION E8498 10 EXT PHOTOMULTIPLIERS, INCL TUBES & IR DETECTORSE8499 10 EXT RADIOACTIVITY MEASURE APPARATUS O/T E8450/E8498E8606 10 6 AHA CLOCKS, ELECTRIC, ELECTRIC/BATTERY, TIME, BATTERY, & MECHANICALE8610 10 EXT METRONOMESE8611 10 9 AHA RECORDERS, TIME, INCL TIME/DATE RECORDERS & CONTROLLERSE8620 10 EXT DENSITOMETERS, MASS, PYCNOMETERS, & SHAPE TESTERSE8630 10 EXT TESTERS, HARDNESS & BREAKING POINT,TENSIOMETERS,STRAIN GAUGE,& ROUGHNESS E8642 10 EXT METERS, GAUGES & RECORDERS, MOISTUREE8648 10 EXT INDICATORS & DETECTORS, LEAKE8651 10 8 AHA DYNAMOMETERS, FORCE GRAVITY & MAGNETIC FLUX , INCL HANDE8658 10 EXT MAGNETOMETERS E8661 7 8 AHA COLORIMETERSE8674 10 MAN INDICATORS, POSITION E8677 10 EXT INDICATORS & DETECTORS, COMBUSTIBLE E8710 10 EXT HYGROMETERS, RAINFALL,PSYCHROMETERS,TEMP/HUMIDITY & AIR/WIND E8716 8 MAN BAROMETERSE8730 10 EXT ALTIMETERSE8735 10 EXT SEISMOMETERS & SEISMOGRAPHS, GROUND/STRUCTURE MOVEMENT MEASURING DEVICES E8738 10 EXT ELECTROMAGNETIC INDICATORSE8740 10 EXT RECORDERS, DEPTH/TEMPERATURE/SALINITYE8743 10 EXT METERS, WATER CURRENT E8744 5 IRS RECORDERS, UNDERWATER SOUND , INCL HYDROPHONES

12 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONE8746 10 EXT RECORDERS, WATER,INCL PLANKTON, SEDIMENT, & SAMPLERSE8803 10 EXT TESTERS, SOILE8810 10 EXT TESTERS, NON-DESTRUCTIVE, INCL ELECTROMAGNETIC, ULTRASONIC,X-RAY E8820 10 EXT TESTERS, VEGETATION, INCL SYSTEMSE8822 10 EXT TESTERS, GLASS & FABRICE8841 10 EXT CALIBRATORS/STANDARDSE9002 5 7 AHA MONITORS, TEMPERATURE ONLY, MEDICAL, INCL THERMOMETERS INCL ELECTRICE9003 10 8 AHA TELETHERMOMETERSE9007 6 7 AHA MONITORS, BLOOD ONLY, PRESSURE, INCL METERS, & RECORDERSE9010 5 8 AHA MONITORS, BLOOD FLOW, INCL FLOWMETERS INCL FLOW CYTOMETER & DOPPLERSE9015 10 8 AHA MONITORS, VITAL SIGNS, INCL SPHYGMOMANOMETERSE9016 5 8 AHA OXIMETERS, PULSE, INCL NONINVASIVE CO2 MONITORSE9017 10 8 AHA OXIMETERS, O/T PULSEE9018 5 8 AHA ANALYZERS, BLOOD, MEDICALE9020 7 8 AHA RECORDERS, CARDIO,INCL ELECTRO,ELECTROCARDIOSCANNERS (HOLTER MONITORS)E9021 5 8 AHA ELECTROCARDIOGRAPHS INCL SIGNAL-AVERAGED EKGE9022 8 8 AHA VECTORCARDIOGRAPHS,CARDIOTACHOMETERS&PHONOCARDIOSELECTORS,PHONOCARDIOGRAPHSE9024 5 8 AHA ANALYZERS, CARDIAC OUTPUT INCL PACING SYSTEM ANALYZERS INCL COMPUTERIZEDE9027 5 8 AHA DENSITOMETERS, MEDICAL, INCL ACCESSORIESE9028 8 EXT MONITORS, PULSE, & RECORDERSE9030 7 8 AHA ELECTROENCEPHALOGRAPHS & ELECTROENCEPHALO MEASURING E9032 7 EXT MONITORS, PRESSURE, BRAINE9043 8 8 AHA ANALYZERS, RESPIRATION, PULMONARY FUNCTION, MEDICAL GAS,INCL TESTERS & METERS E9050 8 10 AHA ANALYZERS, EAR INCL AUDIOMETERSE9052 7 EXT ANALYZERS, HEARING AIDE9054 10 EXT RHINOMETERSE9055 10 EXT RECORDERS, GASTROREFLUX, INCL ACCESSORIESE9057 10 EXT TESTERS, VOCAL CORDSE9060 7 EXT MONITORS, GASTROINTESTINALE9062 8 EXT MONITORS, LIVER FUNCTIONE9063 10 8 AHA METERS, GRAPHS & MONITORS, URINARY FLOW/PRESSURE, CYSTOMETER & CYSTOMETROGRAMS

13 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONE9065 10 EXT MONITORS, PENILE TUMESCENCEE9071 7 EXT MONITORS, SKIN THRESHOLD MEASURING EQUIPMENTE9080 7 8 AHA MYOGRAPHS, INCL MUSCLE MEASURING EQUIPMENT INCL ELECTROMYOGRAPHE9083 10 EXT ANALYZERS, NERVEE9085 10 EXT ANALYZERS, BONEE9088 7 EXT ANALYZERS, JOINT, INCL GONIOMETERS E9090 10 8 AHA ERGOMETERS E9091 10 8 AHA TESTERS, FATIGUE & STRESS, HUMAN E9092 7 7 AHA PHYSIOLOGRAPHS, INCL MONITORS,RECORDERS&PLUG-INS, PATIENT MONITORING EQUIPMENT E9093 10 8 AHA PHYSIOSCOPEE9094 10 EXT PLETHYSMOGRAPHSE9095 10 8 AHA TESTER, EVOKED RESPONSE, MEDICALE9096 8 8 AHA BIOFEEDBACK EQUIPMENTE9097 8 8 AHA BASAL METABOLISM UNITE9098 8 MAN ANTHROPOMETRIC EQUIPMENTE9200 10 EXT OPHTHALMIC UNITS & SYSTEMSE9210 10 8 AHA OPHTHALMIC UNITS, INCL LAMPS, SLIT, PERIPHERAL ANALYZERS & TONOMETERSE9280 10 EXT OPHTHALMIC UNITS, FOR USE WITH LENSEE9431 10 EXT DIAGNOSTIC APPARATUS, DENTAL INCL PERIODONTICS E9450 10 EXT THERAPEUTIC EQUIPMENT, INCL ORAL/MYO, DENTALF3900 5 MAN MILLS, PHARMACEUTICALF3910 10 9 AHA FILLERS, PHARMACEUTICAL, CAPSULEF3912 5 EXT MOLDS, PHARMACEUTICALF3914 10 8 AHA DISPENSERS & COUNTERS, PHARMACEUTICAL INCL VIAL FILLERS F3990 8 MAN PACKAGERS, PHARMACEUTICALF3992 8 EXT SYRINGE ASSEMBLERS, PHARMACEUTICALF4040 10 MAN DERMAPIGMENTATORSF4200 7 8 AHA STETHOSCOPES, INCL FETALF4232 10 MAN HEADLIGHTS, MEDICALF4234 5 EXT TELESCOPES, MEDICAL, INCL SPECTACLE & HEADBAND MOUNTF4240 10 7 AHA EYE EXAMINATIONS APPARATUS

14 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONF4263 5 8 AHA MOTOR RESPONSE EQUIPMENT INCL PERCUSSORSF4300 8 8 AHA ENDOSCOPES, CARDIAC/VASCULAR & REGENERATIVE-FEMALE INCL COLPOSCOPESF4301 7 8 AHA ENDOSCOPES, PELVISCOPESF4310 10 8 AHA ENDOSCOPES, PANENDOSCOPES F4330 3 8 AHA ENDOSCOPES, O/T F4300/F4320 INCL ARTHROSCOPES,OTOSCOPES,SINUSCOPES&NEPHROSCOPESF4331 5 8 AHA ENDOSCOPES, ARTHROSCOPESF4332 7 7 AHA ENDOSCOPES, EARS, EYES, NOSE AND MOUTH, INCL OTOSCOPES & SINUSCOPESF4333 7 8 AHA ENDOSCOPES, NEPHROSCOPES F4390 8 MAN BIOPSY INSTRUMENTS & ACCESSORIESF4397 5 7 AHA PUMPS, ENDOSCOPIC PROCEDURES INCL INSUFFLATORSF4399 10 EXT EXAM/TREATMENT ACCESSORIES-INTERNALF4425 10 8 AHA DILATORS, MEDICALF4440 10 8 AHA TOURNIQUETS & COMPRESSORS, O/T SYSTEMS, INCL O.R. & AUTOMATICF4441 7 8 AHA TOURNIQUET SYSTEMS F4461 5 8 AHA RETRACTORS,MED,BRAIN,OPHTHALMIC,URINARY,THORACIC/ABDOMINAL,SITE&LIMB F5606 10 8 AHA SYRINGES, REUSABLE INCL VACUVETTEF5609 10 MAN SYRINGE & NEEDLE DESTRUCTION/DISPOSAL DEVICESF5613 5 8 AHA INJECTORS, MEDICAL, INCL BONE FIXATION F5646 10 6 AHA STAPLERS, CLIPS, & CLAMPS, SKIN/TISSUE F6800 8 MAN ELECTROSTIMULATORS, THERAPYF6820 10 8 AHA THERAPY PACKS, COLD & HOT/STEAM INCL STEAM-PACK EQUIPMENTF6831 10 7 AHA BATHS, SITZ/WHIRLPOOL F6832 7 8 AHA BATHS, FLUIDOTHERAPY/PARAFFIN/SEROLOGICAL/WATERF6833 15 8 AHA BATHS, TANK, FULL-BODY INCL THERAPYF6840 10 8 AHA TRACTION & SUSPENSION APPARATUS INCL TABLESF6850 10 8 AHA DIATHERMY UNITSF6852 10 7 AHA PHOTOTHERAPY EQUIPMENT, INCL ULTRAVIOLET, BILIRUBION/EMERGENCY & DEEP-THERAPYF6854 7 8 AHA THERAPY UNITS, ULTRASONIC, INCL ELECTROSTIMULATE INCL ULTRASOUND UNITSF6856 10 8 AHA MASSAGE APPARATUS INCL VIBRATORSF6860 15 7 AHA THERAPY APPARATUS, REHABILITATION/EXERCISE O/T COMPUTER ASSISTEDF6861 5 8 AHA THERAPY EXERCISE SYSTEMS, COMPUTER-ASSISTED

15 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONF6862 7 8 AHA THERAPY APPARATUS, APNEAF6870 15 8 AHA THERAPY APPARATUS, HYDROTHERAPY, INCL ACCESSORIESF6880 10 EXT THERAPY APPARATUS, SPEECHF6900 3 8 AHA INSTRUMENT SETS, INCL ARTHROSCOPY INSTRUMENTATIONF6911 10 EXT GRINDERS, MEDICAL, INCL BONE MILLF6923 10 EXT BENDERS, MEDICALF6931 10 8 AHA SAWS, CAST & BONE, GIGLI & INTRAMEDULLARY ROTO-OSTEOTOMES,AUTOPSY, NEUROSURGF6944 10 8 AHA CUTTERS, SCISSORS,DERMATOMES,URETHRO-TOMES,BONE CUTTERS, KERATOMESF6945 5 8 AHA SHAVERS, SURGICAL F6952 10 MAN HOLDERS, NEEDLE, MEDICALF6957 5 8 AHA FRAMES, CRANIAL FIXATION INCL STEREO TACTIC FRAMESF6958 7 8 AHA CASPAR ACF INSTRUMENTS AND PLATE SYSTEMSF6964 10 EXT APPROXIMATORS, CLAMPS, & FORCEPS, MEDICALF7131 10 EXT TOILETS/URINALS, MEDICAL, INCL LAVATORIESF7138 10 7 AHA PUMPS, BREASTF7416 10 8 AHA PUMPS, INFUSIONF7417 5 8 AHA PUMP ACCESSORIES, INCL DOSE CALIBRATORSF7438 10 EXT CATHETERSF7445 10 EXT IRRIGATORS, MEDICALF7733 10 8 AHA PRESSURE SYSTEMS, MEDICAL, INCL AIRFLOAT INCL ALTERNATING PRESSURE PADSF7755 10 EXT WALKERSF7757 10 EXT ORTHOSES, PNEUMATICF7781 15 8 AHA RESTRAINTS & IMMOBILIZERS, MEDICAL INCL CHILDF7790 10 EXT MIXERS, ORTHOPEDIC, INCL SYSTEMSF7900 10 EXT DENTAL UNITS, COMPLETE, WITHOUT INSTRUMENTS, & SURGICALF7920 3 8 AHA DENTAL TOOLS FOR WORKING IN AND AROUND THE MOUTH INCL DENTAL DRILL WITH SYRINGEF7940 10 EXT FURNACES & CURING UNITS, DENTALF7944 10 8 AHA AMALGAMATORS & HYDROCOLLOIDS, DENTALF7960 10 EXT POWER SOURCES, DENTALF7964 15 MAN COMPRESSORS, DENTAL, INCL AIR DRYERSF7965 10 EXT PUMPS, DENTAL, VACUUM/SUCTION

16 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONF7980 15 6 AHA CHAIRS, DENTAL, ORTHODONTIC, & ORAL SURGERYF7985 10 EXT CABINETS, DENTAL INCL CHESTS, & STANDSF7987 15 MAN LIGHTS, DENTALF7990 5 IRS ACQUISITION SYSTEMS, DENTALF8000 15 7 AHA FURNITURE, MEDICAL,O/T F8010/F8099,OR,LABOR/DEL,X-RAY,CENT SUPP,ICU/CCU,NURSING F8010 20 7 AHA RACKS AND TRAYS INCL CHART RACKS F8011 15 8 AHA STANDS, BASIN, INTRAVENOUS, IRRIGATING, MAYOF8012 15 8 AHA TABLES, MEDICAL,NOT AUTOPSY,DISSECT,PHYSICL THERAPY,ELTROHYDRALC TILT,OB&ORTHOF8013 10 7 AHA TABLES, MEDICAL ELECTROHYDRAULIC TILTF8014 20 7 AHA TABLES, OBSTETRICALF8015 10 7 AHA TABLES, ORTHOPEDICF8016 20 7 AHA TABLES, MEDICAL, AUTOPSY & DISSECTINGF8018 15 7 AHA TABLES, MEDICAL, PHYSICAL THERAPYF8019 10 8 AHA TABLE ATTACHMENTS&ACCESSORIES, MEDI, INCL NEUROLOGICAL SURGICAL TABLE HEADRESTF8020 5 8 AHA WHEELCHAIRSF8024 15 6 AHA CHAIRS, STAFF INCL PHYSICIANS INCL STOOLS, MEDICALF8026 10 6 AHA CHAIRS, EXAMINATION/TREATMENT, GENERAL & SPECIFIC PURPOSE O/T PODIATRICF8027 15 6 AHA CHAIRS, PODIATRICF8030 8 8 AHA BASSINETS, MEDICALF8031 12 7 AHA BEDS, MEDICAL, GENERAL PURPOSE, INCL ELECTRIC F8032 15 7 AHA BEDS, MEDICAL, O/T GENERAL PURPOSE, INCL CRIBS, HYDRAULIC & MANUALF8033 10 7 AHA BEDS, MEDICAL, FLOTATION THERAPY F8034 10 7 AHA BEDS, MEDICAL, LABORF8036 15 7 AHA BEDS, MEDICAL, SPECIAL PURPOSE O/T FLOTATION & LABORF8037 10 7 AHA BED ATTACHMENTS & ACCESSORIES, MEDICAL INCL NATURAL CHILDBIRTH BACKRESTSF8038 15 7 AHA STRETCHERS & TRANSFER SYSTEMSF8041 15 EXT CHAIR/TABLE/STRETCHER/BED COMBINATIONS, MEDICALF8055 15 7 AHA FRAMES, TURNING F8056 10 8 AHA LIFTERS, PATIENT F8060 10 9 AHA CARTS, HOSPITAL SUPPLY & PATIENT CARE F8064 10 9 AHA CARTS, MEDICAL, O/T HOSPITAL SUPPLY & PATIENT CARE INCL TREATMENT & HOSPITAL EQ

17 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONF8076 15 9 AHA CABINETS, O.R.,TREAT,WARM/BLANKET,INSTRMNT, PHARM,SOLUTION,X-RAY & CONSOLESF8080 10 7 AHA SCRUB STATIONS, SURGICALF8093 10 7 AHA LIGHTS, SURGICAL, MOUNTED & PORTABLE F8094 15 7 AHA LIGHTS, MEDICAL, DELIVERYF8096 5 8 AHA LIGHT SOURCES, MEDICAL, FIBEROPTICF8110 5 9 AHA TRAINING EQUIP, MEDIA PRESENTATION,NURSING, MED,SURGICAL&DENTAL INCL SIMULATORSF8161 10 8 AHA MODELS, HUMAN ANATOMY, INTERNAL, ORGANS & SKELETONS F8173 10 EXT MODELS, ANIMAL ANATOMY, SKELETONSF8601 10 EXT PUMPS, EMBALMING F8603 10 EXT GRINDERS, CREMAINSF8620 10 EXT CARTS, MORTUARYF8650 10 EXT REFRIGERATORS, MORTUARYF8714 5 8 AHA STIMULATORS, PULSE,NERVE,MUSCLE/NERVE F8715 10 8 AHA STIMULATORS, MUSCLE ONLYF8723 12 8 AHA STIMULUS, ISOLATION UNITS, CONTINUOUS CURRENT INCL CHAMBERSF8730 5 7 AHA DEFIBRILLATORSF8740 8 MAN ELECTROCONVULSIVE INSTRUMENTSF8750 5 8 AHA PACEMAKERSF8773 10 MAN DIES, ELECTRODEF8900 5 8 AHA X-RAY EQUIPMENT, MEDICAL, IMAGING, NUC MED INCL MRI, SCANNERS, CAMERAS & SYSTEMSF8902 5 EXT X-RAY EQUIPMENT, MEDICAL, IMAGING, RADIOGRAPHIC/FLUOROSCOPIC INCL CAMERAS&SYSTEMSF8904 8 EXT X-RAY EQUIPMENT, MEDICAL, IMAGING, NMR,INCL NEUTRON BEAM ACCELERATORS,CAMERAS&SYSF8909 8 EXT X-RAY EQUIPMENT ACCESSORIES, MEDICAL, FOR IMAGING CAMERASF8910 8 8 AHA X-RAY EQUIPMENT, MEDICAL, FLUOROSCOPES F8912 5 8 AHA X-RAY EQUIPMENT, MEDICAL, DIAGNOSTIC, DIGITAL INCL FLUOROSCOPY & RADIOSCOPY F8914 7 8 AHA X-RAY EQUIPMENT, MEDICAL, CYCLOTRONSF8915 5 8 AHA X-RAY EQUIPMENT, MEDICAL,DIAGNOSTIC,TOMOGRAPHY&CAT SCANNERS,INCL POSITRON EMISSIONF8916 8 8 AHA X-RAY EQUIPMENT, MEDICAL,MAMMOGRAPHY-MOBILE (VAN)F8917 7 8 AHA X-RAY EQUIPMENT, MEDICAL, THERAPEUTIC INCL MICROTRON POWER SYSTEMS&PROTON BEAM ACCF8918 5 8 AHA X-RAY EQUIPMENT, MEDICAL, THERAPY, SUPERFICIAL F8920 6 MAN X-RAY EQUIPMENT, DENTAL

18 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONF8930 10 4 AHA ILLUMINATORS, X-RAY, MEDICAL F8940 8 8 AHA X-RAY EQUIPMENT ACCESSORIES, INCL FILM VIEWERS & CASSETTE/FILM CHANGERS F8941 8 8 AHA PROCESSORS, PRINTERS, & DRYERS, X-RAY FILM F8944 10 8 AHA SENSITOMETERS, X-RAY F8949 5 8 AHA X-RAY EQUIPMENT ACCESSORIES,MED INCL LASER POSITIONER&NEUTRON BEAM ACCELERATORSF8960 5 8 AHA ECHOCARDIOGRAPH & ECHOVIEW SYSTEMSF8961 7 7 AHA ULTRASONIC UNITS, MEDICAL, DIAGNOSTICF8970 8 MAN THERMOGRAPHY UNITS, MEDICAL, DIAGNOSTICF9010 7 8 AHA ANESTHESIA & ANALGESIA MACHINES F9031 10 EXT ANESTHESIA & ANALGESIA MACHINE ACCESSORIES & COMPONENTSF9113 10 7 AHA OXYGEN DELIVERY SYS,INCL FLOWMETERS,OXYGEN EQ,PUMPS,CROUPETTES&PULSED O2 CHAMBERSF9130 8 8 AHA TENTS, AEROSOL, OXYGEN INCL OXYGEN MIST TENTSF9131 15 8 AHA CHAMBERS, MEDICAL, HYPERBARICF9137 10 8 AHA NEBULIZERS, REPIRATORY, PNEUMATIC, ULTRASONICF9138 8 9 AHA HUMIDIFIERS, REPIRATORY F9142 10 8 AHA RESPIRATORS, VENTILATORS, MEDICALF9150 8 8 AHA POSITIVE AIR PRESSURE UNITS, REPIRATORY INCL PULMONARY FUNCTION EQUIPMENTF9160 10 8 AHA RESUSCITATORSF9165 10 8 AHA INHALATORS, MEDICALF9210 10 8 AHA ASPIRATORS & SUCTION UNITS, MEDICAL INCL STOMACH PUMPSF9400 8 8 AHA CONTROLLERS, CARDIOVASCULAR INCL ASSIST SYSTEMS F9401 10 MAN CARIODVASCULAR SYSTEM COMPONENTS & ACCESSORIESF9410 5 8 AHA DIALYSIS, HEMO & PERITONEAL, SYSTEMS & COMPONENTSF9417 6 8 AHA AUTOTRANSFUSION SYSTEMS F9420 10 EXT PUMPS, BLOOD & BLOOD WARMINGF9430 10 8 AHA HYPOTHERMIA UNITS & SYSTEMS, MEDICALF9441 10 7 AHA INCUBATORS, INFANTS INCL INFANT CARE CENTERS & ACCESSORIESF9460 10 EXT HYPERTHERMIA UNITS & SYSTEMS, INCL WARMERSF9470 5 8 AHA HYPER/HYPOTHERMIA UNITS INCL K-PADSF9490 10 MAN INTENSIVE CARE & ISOLATION SYSTEMS/STRUCTURESF9511 10 EXT PUMPS, BLOOD WITHDRAWL

19 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONF9517 8 EXT COLLECTORS, MEDICAL, BLOOD, INCL FILTERS, SHAKERS, & WEIGHT MONITORSF9600 5 MAN PRESERVATION DEVICES, ORGANF9611 10 MAN PROSTHETIC DEVICES & MATERIALS, EXTERNALF9800 5 8 AHA LASERS, SURGICAL, O/T CORONARY & PHOTOCOAGULATORS F9801 2 8 AHA LASERS, SURGICAL, CORONARYF9802 8 8 AHA LASERS, SURGICAL, PHOTOCOAGULATORSF9810 7 8 AHA SURGICAL UNITS,NOT CRYO,INCL ULTRASONIC,ELECTRO,EYE,CAUTERY&BIPOLAR COAGULATORSF9812 10 8 AHA HYFRECATORS, SURGICAL F9815 8 MAN LESION MAKERSF9817 5 8 AHA LITHOTRIPTERS, EXTRACORPOREAL SHOCK-WAVE (ESWL) F9820 10 8 AHA CRYOSURGICAL UNITSF9821 7 8 AHA CRYO-OPHTHALMIC UNIT, WITH PROBES F9828 8 EXT PROBES, CRYOSURGICALG0474 15 EXT PLANTERS, POTS, & CONTAINERS, AGRICULTURALG0600 10 MAN COLLECTORS, INSECTG1001 10 9 AHA TRACTORS, AGRICULTURALG1012 10 9 AHA SOIL PREPARATION, INCL TILLAGE, PLOWS, MULCHERS, & CUTTERS G1018 15 MAN STERILIZERS, SOILG1023 10 MAN PLANTERS/ DRILLS/ COUNTERS/ GRAFTERS/ CLEANERS/GERMINATORS, SEED & PLANT G1050 15 MAN IRRIGATORS & SYSTEMS, AGRICULTURALG1082 10 MAN CUTTERS, AGRICULTURAL, INCL REAPERS/THRESHERS/COMBINES/HARVESTERS/PROCESSORSG1090 10 EXT SPRAYERS, AGRICULTRUALG1091 10 EXT MIXERS, AGRICULTURAL & PROPORTIONERSG1092 10 EXT TOWERS, PRUNINGG1094 10 EXT PROTECTORS, FROST & WIND, AGRICULTURALG1095 10 EXT SPREADERS, FERTILIZER & PESTICIDEG1300 18 MAN STRUCTURES, ANIMAL, TEMPORARYG1305 10 EXT STALLS, LIVESTOCKG1310 8 MAN INCUBATORS, POULTRY INCL HATCHERSG1312 10 EXT BROODERS, POULTRYG1314 8 MAN BATTERIES, POULTRY

20 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONG1322 10 EXT CAGES, LIVESTOCK, INCL TRANSFER CARTSG1330 10 EXT BINS, FEED/TANKS/WAGONS/PREPARATION EQUIPMENT/FEEDERS, LIVESTOCKG1340 10 MAN MILKING EQUIPMENT & STALLSG1390 10 EXT SPECIALTY EQUIPMENT, LIVESTOCKG1600 3 9 AHA MOWERS, EDGERS, TRIMMERS, LAWN & GROUNDS CAREG1610 4 EXT SAWS, CLEARING, FOR GRASS/WEED/SHRUBSG1640 5 9 AHA VACUUM CLEANERS,BLOWERS,SWEEPERS,GROUNDS CARE/PARKING LOT SWEEPERS&SNOWBLOWERSG1680 6 EXT AERIFIERS & DETHATCHERS, LAWN & GROUNDS CAREG2200 5 MAN BREAKERS, CONCRETEG2223 10 MAN EXCAVATORS, INCL TRENCHERS, SCOOP LOADERS, BULLDOZERS, & ACCESSORIESG2230 10 MAN BACK HOES & POST HOLE DIGGERS/DRIVERS G2293 10 MAN DETONATORS, INCL BLASTERS, EXPLOSIVESG2310 6 EXT LEVELERS, SCRAPERS, TAMPERS, & PACKERS, EARTHG3000 8 9 AHA VACUUM CLEANERS, DRY/WET/WET-DRY, INCL ASBESTOS & MERCURYG3010 5 9 AHA FLOOR CARE EQUIPMENT&ACCESS, MULTI-FUNCTION INCL FLOOR BUFF/POLISH/SCRUB&WAXING G3015 10 EXT SHAMPOOERS & CLEANERS, RUG & UPHOLSTERYG3020 10 EXT EXTRACTORS, CARPET, INCL HOT WATERG3050 8 9 AHA WASHING MACHINES, LAUNDRY, DOMESTIC, INCL WASHER/DRYERSG3051 15 EXT WASHERS, BEDPANG3052 8 EXT WASHERS, EQUIPMENT/PARTS/FLOORS, INCL HIGH PRESSUREG3053 10 9 AHA WASHING MACHINES, COMMERCIAL SMALLG3054 15 9 AHA WASHING MACHINES, COMMERCIAL, LARGE INCL LINENG3055 10 9 AHA DRYERS, LAUNDRYG3056 15 9 AHA DRYERS, BLANKET G3057 15 9 AHA COLLECTORS, LINT G3072 15 9 AHA FOLDERS, CONVEYORS, & IRONERS/PRESSERS, LAUNDRYG3858 10 MAN CONTAINERS, GARBAGE INCL RECEPTACLESG3870 10 9 AHA CARTS, LAUNDRY/LINENG3872 15 7 AHA CABINETS, HOUSEKEEPING/JANITORIAL,INCL HOUSEKEEPING FURNITURE,CLOSETS&STATIONSG3874 10 7 AHA TABLES, HOUSEKEEPING/JANITORIAL INCL LINEN TABLESG4303 15 MAN CHAIRS, HOUSEHOLD, HIGH-BACK & RECLINING

21 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONG4320 12 6 AHA LOVE SEATS & SETTEES, HOUSEHOLDG4322 12 EXT BED/CHAIRS, SOFAG4327 10 7 AHA SECTIONAL/MODULAR SEATING SYSTEMS INCL OTTOMANSG4331 12 6 AHA SOFAS, FULL & PARTIAL UPHOLSTERY G4341 10 AHA BEDS, HOUSEHOLD INCL COTSG4350 15 EXT TABLES, HOUSEHOLD, OTHER THAN GAMEG4352 10 EXT TABLES, HOUSEHOLD, GAMEG4372 15 6 AHA DESKS, HOUSEHOLD INCL OFFICE VALETS & SECRETARIESG4374 15 7 AHA CARTS, CABINETS, DRESSERS,CHESTS,BUFFETS,HUTCHES,HOUSEHOLD-DRESSERS,BEDSIDE G4380 12 MAN FURNITURE, HOUSEHOLD, WICKER SETSG4390 10 EXT FURNITURE, HOUSEHOLD, O/T G4340/G4389 INCL LAMPSG5700 10 EXT RUGS & CARPETS, HOUSEHOLDG6700 10 EXT CHAIRS, BARBERING & STYLINGG6730 15 EXT SHOE CLEANING EQUIPMENT, INCL STANDSG8500 15 MAN FOOD PROCESSING PRODUCTION EQUIPMENT, HEATINGG8520 12 MAN FOOD PROCESSING PRODUCTION EQUIPMENT, OTHER THAN HEATINGG8602 10 EXT FRESHENERS & DRYERS, FOOD PREPARATIONG8605 10 9 AHA CUTTERS, SLICERS,SAWS,CHOPPERS,GRATERS,GRINDERS,UNIVERSAL MACH, FOOD PREPG8611 10 9 AHA FORMERS, SQUEEZERS, EXTRACTORS, & CRUSHERS, FOOD PREPARATIONG8614 10 9 AHA MIXERS, BLENDERS & CUTTERS/MIXERS, FOOD PREPARATION INCL CAN OPENER, ELECTRICG8620 15 9 AHA KETTLES, INCL PRESSURE COOKERS, FOODG8621 10 9 AHA RANGES, HOUSEHOLD & COMMERCIAL, INCL RANGE/OVENS O/T MICROWAVE OVENSG8622 5 9 AHA OVENS, MICROWAVEG8623 10 EXT COOKERS & RANGES, O/T G8625G8626 5 9 AHA COFFEE MAKERSG8627 8 9 AHA POPCORN MACHINES G8632 15 7 AHA CABINETS, FOOD, HEATED, INCL MOBILE, INCL TABLES & BARSG8633 10 7 AHA WARMERS, DISH & FOOD INCL HOT-FOOD BOXESG8634 5 9 AHA HOT PLATES, FOOD SERVICEG8645 10 9 AHA REFRIGERATORS, HOUSEHOLD & COMMERCIAL, OTHER THAN WALK-IN G8649 15 9 AHA REFRIGERATORS, COMMERICAL WALK-IN

22 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONG8653 10 EXT FREEZERS, HOUSEHOLD & COMMERCIAL, INCL COMMERCIAL WALK-ING8661 10 9 AHA REFRIGERATOR/FREEZERS, HOUSEHOLD & COMMERCIAL, NOT WALK-ING8668 15 EXT REFRIGERATORS, COMMERCIAL, WALK-ING8670 10 EXT COOLERS, WATERS, MILK, BEVERAGE, & BUTTER INCL DISPENSERSG8673 10 9 AHA ICEMAKERS & DISPENSERS, INCL WITH WATER G8675 10 9 AHA CASES, DISPLAY-FOOD, REFRIGERATED, TABLES,COOLERS, ICE CREAM CABINETS & FREEZERSG8680 10 9 AHA DISHWASHERS, HOUSEHOLD & COMMERCIALG8681 5 9 AHA DISPOSALS, GARBAGE, COMMERCIALG8682 10 9 AHA COMPACTORS, GARBAGE & GRINDERS, FOOD/WASTEG8683 10 9 AHA VENDING MACHINES, INCL BEVERAGE & FOODG8685 15 9 AHA BURNISHERS, SILVERWAREG8687 10 9 AHA CARTS, FOOD,COMBINED REFRIGERATED/HEATED INCL TRUCKS,HOT-FOOD TRAYS & CABINETSG8688 8 9 AHA KITCHEN UNITS INCL NOURISHMENT ICE STATIONSG8689 10 9 AHA CONVEYORS, FOOD TRAY, INCL DELIVERY SYSTEMS, ACCUMULATORS & LOWERATORSG8702 15 7 AHA CABINETS, FOOD STORAGE, PREPARATION, & DELIVERY INCL CARTS, & TABLESG8721 10 EXT PEELERS & HAND CANNERS, FOOD PREPARATIONG8760 10 EXT DISPENSERS, FLATWARE, BUFFETS / TROLLEYS / BARSG8761 12 9 AHA COLLECTORS, FOOD TRAY, INCL HAND TRUCKS & SYSTEMSH0400 15 7 AHA CARRELS & BOOTHS, STUDY INCL IN-SERVICE EDUCATION FURNITUREH0412 20 7 AHA DESKS, SINGLE & DOUBLE PEDESTAL, WOOD & METAL, EXTENSIONS H0431 10 6 AHA BOARDS/CASES, PRESENTATION,INCL CHALK, BULLETIN & PHYSICIAN'S IN-OUT REGISTERSH0433 5 MAN POINTERS, FOR PRESENTATIONH0437 20 6 AHA CASES, DISPLAY/TROPHY/EXHIBIT, FREE-STANDING & WALL MOUNTED H0445 15 6 AHA CHAIRS, OFFICE, SIDE, SWIVEL, POSTURE, BENCHES, COUCHES & ARMH0451 15 7 AHA CREDENZAS & MODULAR STORAGE UNITSH0460 10 6 AHA PARTITIONS, MOVABLE OFFICEH0485 15 7 AHA TABLES & COUNTERS, OFFICE, GENERAL & SPECIFIC PURPOSE, INCL LIGHT, EXCEPT FOLDINGH0486 10 6 AHA TABLES, OFFICE, FOLDINGH0493 20 6 AHA BOOKCASES, LIBRARY & OFFICE H0497 20 6 AHA CARTS, OFFICE, INCL LIBRARY & BOOK RETURN INCL LIBRARY FURNITUREH0500 15 7 AHA CABINETS, FILING, VERTICAL, DOCUMENT, LEGAL, LETTER, TUB, MAP & PLAN

23 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONH0512 15 7 AHA CABINETS, FILING, VERTICAL, CARD ONLY, INCL COMBINATION ROTARY & RACKH0515 15 7 AHA CABINETS, FILING, VERTICAL, DOCUMENT/CARDH0527 8 IRS CABINETS, OFFICE, E737STORAGE, FULL LENGTHH0540 15 6 AHA FILING SYSTEMS, POWERED, INCL ELECTRIC ROTARYH0541 10 6 AHA FILING SYSTEMS, NON-POWERED INCL DATA STORAGE UNITS, MECHANICAL H0544 20 6 AHA FILING SYSTEMS, PORTABLEH0552 15 7 AHA CABINETS, FILING, LATERAL, PIGEON-HOLE, WARDROBE, & STORAGE H0560 8 IRS CABINETS, ELECTRONIC CAPABILITY INCL CONSOLESH0590 8 EXT CABINETS, FILING/STORAGE, BASES ONLYH0705 5 IRS CALCULATORS, HANDHELD, ROTARY, ELECTRIC, PROGRAMMABLE, H0710 5 IRS ACCOUNTING & BILLING MACHINESH0711 5 IRS TERMINALS, BANK, BILLING & ACCOUNTINGH0713 8 6 AHA BURSTERS, DETACHERS, & DECOLLATORS, FORM/CARD H0714 10 6 AHA COLLATORS & SORTERS, FORM/CARD H0730 5 IRS KEYPUNCHES, PUNCHES, KEY-TO-TAPE, & KEY-TO-DISCH0738 5 IRS CONVERTERS, SIGNAL, INCL MODEMS, A/D & D/A, & I/O INTERFACESH0742 5 6 AHA PRINTERS, COMPUTER, INCL BRAILLE, LINE, BAND, DRUM, & LASER H0744 5 IRS PLOTTERS, COMPUTER, DIGITAL & GRAPHICH0745 10 EXT TERMINALS, COMPUTER REMOTE JOB ENTRYH0747 3 6 AHA TERMINALS, COMPUTER, CRT, GRAPHIC, CHARACTERH0748 5 IRS DIGITIZERS, COMPUTER, GRAPHICH0750 5 8 AHA SCANNERS, COMPUTER, OPTICAL MARK, BAR CODE, PAPER TAPE & PUNCH & READERSH0752 5 6 AHA DRIVES, MAGNETIC TAPE, TRANSPORTS, & HANDLERSH0760 5 IRS MEMORY UNITS, COMPUTER, RAM OR ROMH0763 5 6 AHA MAINFRAME COMPUTERS, INCL CENTRAL DATA PROCESSING UNITSH0765 5 6 AHA NETWORK EQUIPMENT/SYSTEMS, COMPUTER, INCL ETHERNETH0766 5 IRS CONTROLLERS, COMPUTERH0767 5 IRS CAMAC MODULES, COMPUTERH0768 5 IRS MICROCOMPUTER ACCESSORIES, OTHER THAN SPECIFIEDH0769 3 MAN PERSONAL DIGITAL ASSISTANTSH0770 5 IRS DATA HANDLING & ACQUISITION SYSTEMS & COMPONENTS

24 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONH0775 8 MAN DATA LOGGERSH0780 5 6 AHA MICROCOMPUTERS, DESKTOPH0781 3 6 AHA MICROCOMPUTERS, PORTABLE INCL LAPTOPH0792 5 6 AHA DRIVES, HARD, CDROM, & OPTICAL H0803 9 EXT TYPESETTING EQUIPMENT & SYSTEMS, INCL PHOTOH0804 5 MAN STENOGRAPHSH0805 5 6 AHA TYPEWRITERS, INCL MANUAL, ELECTRIC, AUTOMATIC, & WORD PROCESSORSH0807 9 IRS LETTERING & LINING/TRACING MACHINESH0810 10 8 AHA PERFORATORS & VALIDATORS, DOCUMENT INCL SIGNERS & SIGNATURE MACHINESH0814 10 6 AHA EMBOSSERS, PLATE & CARD H0819 5 6 AHA STAMPERS & IMPRINTERS H0821 3 6 AHA COPIERS, SMALL, PHOTO, PERSONAL H0822 5 6 AHA COPIERS, LARGE, INCL DIAZO, PHOTO, ELECTRIC, & THERMAL, COMBINATIONSH0827 5 9 AHA CUTTERS, STENCIL & PLATEMAKERS, COMPUTERIZEDH0828 10 9 AHA PLATEMAKERS, NONCOMPUTERIZEDH0830 10 6 AHA DUPLICATORS, STENCIL, FLUID, & SPIRIT INCL STENCIL MACHINESH0833 5 IRS PRINTERS, SCREENH0836 10 9 AHA PRESSES, PRINTING, OFFSET, COMBINATION, & LITHOGRAPHY H0842 5 8 AHA PRINTERS, HARD COPY, FROM COMPUTER/CRT/FILM/FICHE INCL VIDEO PRINTERSH0844 5 EXT DUPLICATORS, BRAILLEH0846 5 MAN MAKER-BUTTON/PINH0850 3 6 AHA FACSIMILE MACHINESH0860 10 6 AHA CUTTERS, PAPER, INCL DRILLS, PUNCHES H0863 5 IRS OPENERS, MAIL, ELECTRICH0865 10 6 AHA PAPER HANDLERS,FOLDERS,STACKERS,INSERTERS,COLLATORS,NUMBERERS,JOGGERS,STAPLERSH0872 10 6 AHA POSTAGE MACHINES, BASES INCL MAILING & STAMP MACHINESH0876 10 6 AHA LABEL AFFIXERS & MAKERSH0877 10 MAN CONVEYORS, PAPER FLOW, INCL SYSTEMSH0879 10 MAN PAPER HANDLERS & PACKAGERS, OTHER THAN H0860/H0868H3200 8 EXT CAMERAS, MOVIE, WITH AND WITHOUT SOUNDH3223 5 8 AHA CAMERAS, VIDEO, MONOCHROME, & COLOR, INCL STUDIO & BROADCASTING

25 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONH3233 8 EXT CAMERAS, MICROGRAPHIC, MACROGRAPHIC, INCL MACRO/MICROGRAPHIC, & X-RAYH3241 5 6 AHA CAMERAS, STILL, SELF-PRINTING, & OTHER THAN SELF-PRINTING INCL IDENTIFICATIONH3253 5 9 AHA CAMERA SYSTEMS & ENSEMBLES, INCL MOVIE, VIDEO, PRINT INCL VIDEOPRINTH3265 8 EXT CAMERA LENSES & LENS SYSTEMS, STILL & MOVIE, & ACCESSORIES H3271 5 6 AHA CAMERA BODIES, BACKS, MOUNTS, TRIPODS, PEDESTALS, HEADSH3286 5 IRS GENERATORS, CAMERA, CONTROLS, SWITCHERS, MULTIPLEXING H3400 10 6 AHA READERS, READER/PRINTERS, INCL APERATURE CARDS, MICRO FILM/FICHE H3410 5 6 AHA PROJECTORS, VIDEOH3413 5 9 AHA RECEIVERS ONLY, VIDEO, COLOR & MONOCHROME INCL TELEVISION MONITORSH3415 5 9 AHA MONITORS, VIDEO, COLOR & MONOCHROME H3418 7 MAN RECEIVERS/MONITORS, VIDEO, COLOR & MONOCHROMEH3419 10 EXT VIDEO ACCESSORIES, INCL WAVEFORM MONITORSH3421 10 6 AHA PROJECTORS, WITHOUT SOUND, STILL, INCL OVERHEAD & SLIDEH3428 10 6 AHA PROJECTORS, WITH SOUND, MOTION PICTURESH3440 10 EXT FILM CHAIN EQUIPMENT & SYSTEMSH3453 10 EXT PROJECTORS & SYSTEMS, PLANETARIUM, OPAQUE, & SCENICH3455 8 EXT MONITORS, DISPLAY, FOR COMPUTERSH3471 10 6 AHA SCREENS, VIEWING, REAR & FRONTAL H3473 10 EXT LENSES, PROJECTORS & VIEWERSH3475 10 EXT DISSOLVE UNITS, PROJECTIONH3480 10 EXT CASSETTES & REEL SYSTEMS, PROJECTORS & VIEWERSH3484 10 EXT CONTROLLERS, PROJECTORS & VIEWERSH3611 10 8 AHA PROCESSORS, PHOTOGRAPHY, DRYERS, WASHERS, PRINTERS, DEVELOPERS, & EXPOSURE UNITS H3616 15 EXT TANKS, PHOTOGRAPHY, INCL SINKS, & SINK/COUNTER SYSTEMS H3619 5 EXT PHOTOGRAPHIC DEVELOPING ACCESSORIES OTHER THAN H3611 H3630 10 9 AHA ENLARGERS, PHOTOGRAPHICH3650 8 MAN MEASURING MACHINES, PHOTOGRAPHIC, FILMH3651 10 EXT REWINDERS, CUTTERS, & SPLICERS, PHOTOGRAPHIC, FILMH3653 7 EXT VIEWERS, EDITORS, & SYNCHRONIZERS, PHOTOGRPHIC, FILMH3654 10 9 AHA LAMINATORS & MOUNTERS, GRAPHIC ART & PHOTO H1241H3655 10 EXT CLEANERS, FILM, PHOTOGRAPHIC, INCL INSPECTORS

26 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONH3656 5 MAN DUPLICATORS, PHOTOGRAPHICH3657 8 8 AHA DENSITOMETERS, PHOTOGRAPHIC INCL PHOTOMETERSH3670 15 MAN LIGHT-SAFE EQUIPMENT, PHOTOGRAPHIC, DARKROOMH3671 15 MAN WORKSTATIONS, PHOTOGRAPHIC, INCL STUDIO & COPY STANDSH3680 7 8 AHA COLLECTORS, SILVER, PHOTOGRAPHIC, INCL RECOVERY EQUIPMENTH3700 8 MAN LIGHTING EQUIPMENT PHOTO/ THEATRICAL/ PRODUCTION/ ANALYSISH3800 20 EXT CABINETS, STORAGE, AUDIO/VIDEOH3820 5 MAN ENCLOSURES, NOISE REDUCTIONH4002 5 IRS TRANSMITTERS/RECEIVERS, ONE-/TWO-WAY, & MOBILE , W/VOICEH4003 3 6 AHA TRANSMITTERS/RECEIVERS, ONE-/TWO-WAY, & MOBILE, W/O VOICE, INCL BEEPERS, PAGINGH4013 10 5 AHA TRANSMITTERS/RECEIVERS, FIXED & TUNABLE FREQUENCIES INCL H4020 5 9 AHA TELEPHONES, CORDLESSH4021 10 9 AHA TELEPHONE EQUIPMENT & SYSTEMS, EXCEPT RADIO EXCEPT CORDLESS & ACCESSORIESH4023 5 6 AHA COMMUNICATION EQUIPMENT & SYSTEMS, RADIO INCL PAGING SYSTEMS & WALKIE-TALKIESH4024 5 9 AHA TELEPHONE EQUIPMENT ACCESSORIES INCL FOR THE DEAFH4030 10 6 AHA PUBLIC ADDRESS SYSTEMS, INCL INTERCOMS & SYSTEMS H4050 5 6 AHA MICROPHONES INCL SYSTEMSH4054 10 MAN LOUDSPEAKERS & THEIR ENCLOSURESH4058 8 MAN SOUND TRANSMISSION EQUIPMENT OTHER THAN H4000/H4577H4100 10 5 AHA ANTENNAS & THEIR ACCESSORIES INCL TELEVISION ANTENNA SYSTEMS & SATELLITE DISHESH4110 6 EXT NAVIGATORS & THEIR ACCESSORIESH4260 4 MAN LIGHTS, WARNING, & SIRENSH4270 10 1 AHA ANNUNCIATOR SYSTEMS, DISPLAY BOARDS, MARQUEES, MESSAGE/SIGN CENTERSH4419 5 6 AHA DICTATING, TRANSCRIBING, & DICTATING/TRANSCRIBING SYSTEMS H4420 10 4 AHA MICROPHONES, DICTATION, TELEPHONE PICK-UPS H4421 10 4 AHA CONTROLLERS, DICTATION, UNITS & CONSOLES H4431 8 EXT TELEPHONE CALL SEQUENCERS & ANSWERING MACHINESH4440 5 EXT RECORDERS, INSTRUMENTATION SIGNALS, INCL ELECTRONIC PLUG-INSH4451 5 6 AHA RECORDERS, TAPE, INCL DECKS & COMPLETE UNITSH4454 5 EXT RECORDERS, CASSETTE, INCL DECKS & COMPLETE UNITSH4458 5 EXT RECORDERS, DISC & MAGNETIC TAPE

27 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONH4471 5 6 AHA STEREO SYSTEMS, PHONOGRAPHS WITH TAPE OR RADIOH4474 10 MAN TURNTABLES, INCL DECKS & COMPLETE UNITSH4482 7 MAN DEGAUSSERS, TAPE, INCL RECORD CLEANERSH4484 5 EXT RECORDER ACCESSORIES, OTHER THAN DEGAUSSERSH4506 5 8 AHA RECORDER/PLAYERS, AUDIO VIDEO TAPE, COLOR/MONOCHROMEH4512 5 EXT RECORDER/PLAYERS, VIDEO DISC, COLOR/MONOCHROMEH4594 5 8 AHA RECORDER/PLAYBACK ACCESSORIES,INCL GENERATORS, CONTROLLERS INCL IMAGE ANALYZERSH4596 5 EXT MEASURING INSTRUMENTS, VIDEO, NOISEH4600 5 MAN SHELLS, ACOUSTICALH4602 5 EXT PLATFORMS, AUDITORIUMH4604 5 IRS LECTERNS, WITH & WITHOUT SOUNDH4607 10 MAN RIGGING SYSTEMS, THEATRICALH4609 5 MAN FOGGERS, THEATRICALH4620 10 MAN BACKDROPS/CURTAINS, & FLOORING, THEATRICALH5000 N/A WORKS OF ART, SPECIAL COLLECTIONS, AND ANTIQUESH6000 10 EXT RECORDERS, CLARINETS, BASSOONS, HORNS, & SAXOPHONES OBOES, FLUTES, PICCOLOS H6010 10 EXT VIOLINSH6012 10 MAN CELLOS, BASSES, & GUITARSH6013 15 MAN HARPS, HARPSICHORDS, & FORTEPIANOSH6015 20 6 AHA PIANOSH6017 10 EXT ZITHERS, LUTES, & SITARSH6020 20 MAN MARIMBAS, VIBRAPHONES, & XYLOPHONESH6021 15 EXT CELESTAS, MUSICALH6024 15 EXT TYMPANI, BELL SETS, GONGS, CYMBALS, & DRUMS, INCL SETSH6030 10 6 AHA ORGANS, MUSICAL H6033 6 MAN SYNTHESIZERS, SEQUENCERS, & COMPOSERS, MUSICALH6039 10 MAN ACCORDIANSH6090 15 MAN TUNERS, MUSICAL INSTRUMENTSH6091 5 EXT PROCESSORS, SIGNAL, MUSICALH9500 10 EXT MODELS, MOLECULAR, TEACHING/DEMONSTRATION AIDH9502 10 EXT GLOBES, WORLD

28 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONH9520 8 MAN TEACHING/DEMONSTRATION UNITS, PHYSICS/NUCLEAR SCIH9522 5 EXT TEACHING/DEMONSTRATION UNITS, HYDRAULICH9523 10 EXT TEACHING/DEMONSTRATION UNITS, ELECTRICAL/ELECTRONICH9526 5 EXT TEACHING/DEMONSTRATION UNITS, GEOLOGICALH9527 6 MAN TEACHING/DEMONSTRATION UNITS, ECOLOGICALH9540 5 MAN TEACHING/DEMONSTRATION UNITS, AUDIO/VISUAL MEDIAH9541 10 MAN TEACHING/DEMONSTRATION UNITS, HEAT TRANSFER APPARATUSH9542 10 MAN TEACHING/DEMONSTRATION UNITS, MOVEMENT/ROB0TICH9543 5 EXT TEACHING/DEMONSTRATION UNITS, COMPUTER PROCESSINGH9544 5 EXT TEACHING/DEMONSTRATION UNITS, LOGIC SYSTEMSH9547 10 MAN TEACHING/DEMONSTRATION UNITS, SIGHT, AUDITORY, & SPEECHH9549 8 IRS LEARNING LABS/CARRELS/BOOTHS, TEACHING AIDS H9550 10 EXT VOCATIONS ASSESSMENT AIDS, TEACHINGH9593 10 MAN QUESTION/RESPONSE EQUIPMENT, TEACHINGJ0010 3 MAN CYCLES, NOT SELF-PROPELLEDJ0030 10 EXT WAGONS, NOT SELF-PROPELLEDJ0060 10 EXT TRAILERS,BOAT,UTILITY,CAMPER,PIPE,FLATBEDS,STAKE,ENCLOSED TANK&SPECIALJ0084 8 MAN TRUCK BODIES, UTILITYJ2010 4 EXT MOTOCYCLES, MOPEDS, & TRUCKSTERSJ2090 4 EXT SNOWMOBILESJ2310 4 9 AHA AUTOMOBILES AND STATION WAGONSJ2331 4 MAN VANS, PASSENGER CARRYINGJ2355 4 9 AHA AMBULANCESJ2378 7 IRS BUSES, JITNEYS, & MINISJ2390 4 EXT MOTOR COACHESJ3320 4 9 AHA TRUCKS/VANS, CARGO CARRYINGJ3324 4 EXT TRUCKS/VANS, EQUIPPED W/FREE-STANDING EQUIPMENT, REPAIR/MAINTENANCEJ3326 10 MAN TRUCKS/VANS, EQUIPPED W/FREE-STANDING EQUIPMENT, ELECTRICAL/ELECTRONICJ3328 3 MAN TRUCKS/VANS, EQUIPPED W/FREE-STANDING EQUIPMENT, MACHINERYJ3340 4 IRS JEEPS,LAND CRUISERS, & COMBINATION PASSENGER/CARGO, O/T STATION WAGONSJ3350 4 9 AHA TRUCKS, PICK-UPS

29 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONJ3362 4 IRS TRUCKS/TRACTORS, CAB & CHASSIS ONLYJ3374 12 MAN TRUCKS, EMERGENCY, FIREJ3379 4 IRS TRUCKS, EMERGENCY/SECURITY, ACCESSORIESJ3390 5 IRS TRUCKS, BULK HAULERS, WET & DRYJ3392 5 IRS TRUCKS, GARBAGEJ3394 4 IRS TRUCKS, REFRIGERATEDJ3396 4 IRS TRUCKS, SPECIALLY OUTFITTEDJ3398 4 EXT TRUCKS, FLATBED & STAKEJ5020 10 MAN ENGINES, MARINE, OUTBOARDJ5051 10 MAN BOATS, RIGID HULL TYPEJ5055 8 MAN BOATS, INFLATABLE AND/OR COLLAPSIBLE, INCL RAFTSJ5060 4 MAN SUBMARINESJ5070 10 EXT SHIPSJ5090 5 MAN BOAT/WATERCRAFT ACCESSORIESJ5800 10 MAN AIRCRAFT, HOT AIR BALLOONSJ5810 4 9 AHA AIRPLANES AND HELICOPTERSJ6010 10 MAN REMOTE OPERATED VEHICLES, IN WATERJ7210 15 EXT LIFTS & LEVELERS INCL ACCESSORIESJ7221 15 9 AHA HOISTS, INCL CHAIN AND CABLEJ7226 10 EXT CRANES, OVERHEAD TRAVEL, GANTRY, JIB, TOWER, MOBILE/FLOOR J7230 15 MAN WINCHESJ7290 10 MAN PULLING & PUSHING DEVICES FOR MATERIAL HANDLINGJ7421 15 MAN CONVEYORS, INDUSTRIALJ7490 15 MAN DOCKS, BOARDS, & RAMPS, LOADINGJ7611 10 9 AHA TRUCKS & CARTS, W/O POWER OR LIFT, INCL UTILITYJ7612 15 EXT DOLLIES, W/O POWER OR LIFTJ7621 15 EXT TRUCKS, PALLET, W/LIFT, W/O POWERJ7622 12 EXT STACKERS, WHEELED, HYDRAULIC LIFT, W/O POWERJ7623 12 EXT DOLLIES, WHEELED, W/O POWER, W/LIFTJ7710 12 9 AHA TRUCKS, LIFT, PLATFORM, SELF-PROPELLINGJ7721 10 9 AHA TRUCKS, FORKLIFT

30 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONJ7732 12 EXT TRUCKS, PALLET, W/POWERJ7740 10 EXT DOLLIES, POWERED, W/LIFTJ7742 10 EXT DOLLIES & TRUCKS, POWERED, W/O LIFTJ9242 15 MAN CONTAINERS, SHIPPING J9250 10 EXT CRATES, TRANSPORT, INCL INSTRUMENTATIONJ9282 10 MAN CONTAINERS, REFUSE, INCL DUMPSTERSJ9720 10 9 AHA PACKAGING MACHINES,INCL PACKAGERS,SEALERS,TYING,BOXMAKERS,PAPER BALERS&CLOPAY J9792 12 EXT TABLES, PACKAGING, VIBRATION TYPEJ9802 15 7 AHA TABLES, WORK, BENCHES, & STANDS J9810 20 EXT CABINETS, STORAGE, KEYJ9811 20 6 AHA SPOOLS, RACKS, HOLDERS, BINS, SHELVING, INDUSTRIAL J9814 15 7 AHA CABINETS, STORAGE, GENERAL PURPOSE, METAL & FIBERGLASS INCL SYSTEMSJ9815 12 7 AHA CABINETS, STORAGE, GENERAL PURPOSE, LAMINATE OR WOOD, INCL SYSTEMSJ9816 15 EXT CABINETS, TOOLSJ9818 15 EXT CABINETS, SAFETYJ9881 20 5 AHA TANKS, VESSELS, & ACCESSORIES INCL OIL & WATER STORAGE K0000 15 MAN BAR BELLS, DUMB BELLS INCL SETS & RACKSK0010 5 MAN MATS, GYMK0030 10 EXT ROWING MACHINESK0032 8 8 AHA TREADMILLS, HUMAN K0034 10 EXT CYCLES, EXERCISE & TRAINING INCL BICYCLESK0036 10 8 AHA EXERCISE EQUIPMENT, OUTDOOR INCL ORTHOTRON & ORTHOTRON SYSTEMSK0040 4 MAN VAULTING HORSES, BARS, & POMMELK0041 8 EXT RINGS, GYMNASTICK0042 10 EXT BALANCE BEAMSK0060 10 EXT TRAMPOLINESK0061 10 EXT BENCHES, FOR GENERAL GYMNASTICS & EXERCISEK0069 15 EXT GYMNASIUM EQUIPMENT ACCESSORIESK0080 15 MAN SCOREBOARDS & TIMERSK0100 6 MAN PASSING MACHINES, FOOTBALLK0102 10 EXT SLEDS, FOOTBALL, BLOCKING

31 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONK0104 10 EXT GOAL POSTS, FOOTBALLK0120 10 MAN BACKSTOPS & PITCHING MACHINES, BASEBALLK0140 10 EXT BACKBOARDS, BASKETBALLK0143 10 EXT PRACTICE EQUIPMENT, BASKETBALLK0160 15 EXT GOALS, SOCCERK0161 15 EXT SOCCER & RUGBY SCRIMMAGE & SCRUM MACHINESK0170 15 EXT GOAL POSTS, HOCKERK0300 5 EXT STANDARDS & PITS, POLE VAULT & RUNNINGK0310 10 EXT TRAINING UNITS & SYSTEMS, FIELD & TRACKK0320 10 EXT DISCUS EQUIPMENT, FIELD & TRACKK0390 10 EXT FIELD & TRACK ACCESSORIESK0402 15 MAN BALL MACHINES, TENNISK0409 20 MAN TENNIS EQUIPMENT, O/T K0400/K0408K0410 4 MAN TUNERS & CALIBRATORS FOR SNOW SKISK0420 10 EXT PRACTICE MACHINES, VOLLEYBALLK0423 10 EXT UPRIGHTS, VOLLEYBALLK0430 15 MAN BOXING EQUIPMENTK0532 10 7 AHA TABLES, POOL, BILLIARD, FOOSBALL, & TABLE TENNISK0553 6 EXT VIDEO GAMES & PINBALL MACHINESK0559 10 EXT RECREATIONAL GAMES & ACCESSORIES O/T K0530/K0558K0570 10 EXT PLAYGROUND EQUIPMENTK0572 10 EXT RAMPS, SKATEBOARDK0580 5 7 AHA FURNITURE, OUTDOORK0600 10 MAN DIVING BOARDS, SWIMMING POOLK0601 10 MAN CLEANERS, SWIMMING POOL, AUTOMATIC, & COVERSK0610 5 MAN GOALS, WATER POLOK0613 10 MAN TRAINING DEVICES, SWIMMINGK0630 10 MAN WINDSURFERS, SAILBOARDS & JET SKISK0650 5 MAN FISHING EQUIPMENTK0672 10 MAN HOT TUBS, SPAS, & SAUNASK0800 12 MAN BLEACHERS & JUDGES STANDS

32 1/31/01

Sorted by EQ Code UNIVERSITY OF CALIFORNIAEQUIPMENT USEFUL LIFE TABLE FOR DEPRECIATION

Revised to reflect 1998 AHA Schedule

EQ CODE LIFEAHA

TABLE SOURCE DESCRIPTIONK2011 5 MAN GUNSK2020 20 6 AHA SAFESK2030 8 IRS DETECTORS, SECURITY & PROXIMITYK2050 10 EXT INVESTIGATION TOOLS & EQUIPMENT, POLICEK2060 5 9 AHA CASH REGISTERSK2061 7 MAN DISPENSERS, CASHK2062 10 EXT CHANGERS, MONEY, INCL COIN & BILL COUNTERSK2066 10 EXT PARKING LOT EQUIPMENT, INCL TICKET DISPENSERSK2068 10 MAN DISPENSERS, CARD, MISCELLANEOUS, INCL DATAK3180 3 MAN DIVING SUITS, WET & DRYK3510 6 MAN BREATHERS, AIR, SURVIVALK3512 10 8 AHA EVACUATORS, PERSONNEL SAFETYK3513 10 MAN EXTRACTORS, PERSONNEL SAFETYK3540 3 MAN MARKERS, LAND, TRAFFIC/AISLEK3541 10 EXT MARKERS, WATER, TRAFFIC/AISLEK3711 5 MAN BRACES, ATHLETIC, FOR PROTECTIONK6000 10 5 AHA FIRE PROTECTION EQUIPMENT, SMOKE AND HEAT DETECTORS & FIRE EXTNGUISHERSK6020 15 MAN DISPOSALS, BOMB & CHEMICALK8003 15 EXT AQUARIUMS & TANKSK8006 10 MAN ELECTROFISHERSK8040 10 MAN GENERATORS, WATER WAVE, FOG & WIND, INCL WIND TUNNELS

33 1/31/01