Depreciation & Life
Tables Included in
BCRI's Depreciation & Cost Manual
|
Rate |
Rate Category Name |
|
|
Communications
|
5472 |
Broadcasting: All Broadcasting Plant & Equipment |
|
5468 |
Broadcasting: Electronic Broadcasting Eq. |
|
|
420 |
Cable - Fiber Cable |
|
|
419 |
Cable - Metallic Cable |
|
|
428 |
Cable - Metallic Distribution Cable |
|
|
5466 |
Cable - Metallic Distribution Cable (Excluding Drops) |
|
|
426 |
Cable - Metallic Feeder Cable |
|
|
5443 |
Cable - Telecom Metallic Drops |
|
|
5441 |
CATV Cable - Coax Trunking Cable |
|
|
5446 |
CATV Cable - Coaxial Cable |
|
|
5469 |
CATV Cable - Coaxial Cable (Excluding Drops) |
|
|
5474 |
CATV Cable - Coaxial Distribution |
|
|
5475 |
CATV Cable - Coaxial Distribution (excl. Drops) |
|
|
5444 |
CATV Cable - Coaxial Drops |
|
|
269 |
CATV Converters, set-top boxes, etc |
|
|
6624 |
CATV Equipment |
|
|
5436 |
CATV Head-End Video Equipment |
|
|
364 |
Circuit - Analog |
|
|
5433 |
Circuit - High-Speed Internet Access Equipment |
|
|
365 |
Circuit - Legacy Digital Transport Eq. |
|
|
5435 |
Circuit - Microwave Electronics |
|
|
366 |
Circuit - Optical |
|
|
541 |
Circuit - PCS Antenna Systems |
|
|
5458 |
Circuit - PCS Base Station Equipment - All Gs |
|
|
5476 |
Circuit - PCS Base Station Equipment G4.0 |
|
|
6690 |
Circuit - PCS Base Station Equipment G5.0 |
|
|
6688 |
Circuit - PCS Base Station Equipment Pre-LTE |
|
|
5482 |
Circuit - Radio |
|
|
418 |
Circuit Equipment |
|
|
431 |
Fiber Cable & Conduit |
|
|
4405 |
Structures - Communication Antennas |
|
|
540 |
Structures - Communication Towers |
|
|
392 |
Structures - Conduit Systems |
|
|
5447 |
Structures - Microwave Dishes |
|
|
5448 |
Structures - Microwave Dishes & Electronics |
|
|
373 |
Structures - Poles |
|
|
423 |
Switches - Circuit Switching |
|
|
422 |
Switches - Packet Switching |
|
|
536 |
Switches - PCS Circuit Switching |
|
|
359 |
Switches - Software |
|
|
6650 |
Telecom - Equipment Enclosures & Cabinets |
|
|
400 |
Telecom - Large PBX Eq. |
|
|
348 |
Telecom - Official Communication Eq. |
|
|
535 |
Telecom - Power Equipment |
|
|
402 |
Telecom - Public Telephone Terminal Equipment |
|
|
562 |
Telecom - Station Apparatus |
|
|
434 |
Telecom - Tools & Other Work Equipment |
|
|
Electric Utilities |
5371 |
Dist: Installations on Customer Premises |
|
5368 |
Dist: Line Transformers |
|
|
5370 |
Dist: Meters |
|
|
5365 |
Dist: Overhead Conductors and Devices |
|
|
5364 |
Dist: Poles, Towers, and Fixtures |
|
|
5369 |
Dist: Services |
|
|
5362 |
Dist: Station Equipment |
|
|
5373 |
Dist: Street Lighting and Signal Systems |
|
|
5361 |
Dist: Structures and Improvements |
|
|
5367 |
Dist: Underground Conductors |
|
|
5366 |
Dist: Underground Conduit |
|
|
5396 |
GenPlt: Power Operated Equipment |
|
|
5390 |
GenPlt: Structures and Improvements |
|
|
5403 |
GenPlt: Transportation (Automobiles) |
|
|
5405 |
GenPlt: Transportation (Heavy Trucks) |
|
|
5404 |
GenPlt: Transportation (Light Trucks) |
|
|
5406 |
GenPlt: Transportation (Tractor-Trailers) |
|
|
5407 |
GenPlt: Transportation (Trailers) |
|
|
5392 |
GenPlt: Transportation Equipment |
|
|
5356 |
Trans: Overhead Conductors and Devices |
|
|
5355 |
Trans: Poles and Fixtures |
|
|
5353 |
Trans: Station Equipment |
|
|
5352 |
Trans: Structures and Improvements |
|
|
5354 |
Trans: Towers and Fixtures |
|
|
5358 |
Trans: Underground Conductors and Devices |
|
|
5357 |
Trans: Underground Conduit |
|
|
Power Generation |
7065 |
Combustion Gas Turbine Generators (Non NGCC) |
|
7070 |
Hydroelectric Turbine Generators |
|
|
7075 |
Internal Combustion Engine Generators |
|
|
7060 |
NGCC Generators (IPP) |
|
|
7055 |
NGCC Generators Utilities (Investor Owned) |
|
|
7053 |
NGCC Generators Utilities (Non Investor Owned) |
|
|
7045 |
Steam Turbine Generators (Non NGCC) |
|
|
Power Plants |
7025 |
Coal-Fired Power Plants – Physical Depreciation |
|
7020 |
Coal-Fired Power Plants – With Obsolescence |
|
|
7040 |
Geothermal Power Plants |
|
|
7035 |
Hydroelectric Power Plants |
|
|
7030 |
Industrial & Commercial Power Plants |
|
|
7050 |
NGCC Power Plants |
|
|
7015 |
Power Plants (Non-Regulated Contemporary) |
|
|
7010 |
Power Plants (Regulated Contemporary) |
|
Industry |
Rate |
Rate Category Name |
|
Computers |
350 |
Computers - General Purpose |
|
424 |
Computers - Mainframes & Servers |
|
|
425 |
Computers - Personal Computers |
|
|
2023 |
Computers: Computer Peripheral Eq. |
|
|
General Plant |
5478 |
Acquisition Cost |
|
433 |
Aircraft |
|
|
4509 |
Billboards: Metal Structure - Monopole |
|
|
4512 |
Billboards: Metal Structure - Structural Steel |
|
|
4518 |
Billboards: Wood Structure |
|
|
393 |
Capital Leases & Leasehold Improvements |
|
|
4365 |
Display Furnishings & Fixtures - Retail |
|
|
4315 |
Furniture, Fixtures & Office Support Equipment |
|
|
4310 |
Furniture: Office |
|
|
4316 |
Furniture: Office Furniture |
|
|
4115 |
General Construction Equipment |
|
|
4165 |
Hand Tools |
|
|
415 |
Motor Vehicles - Heavy Trucks |
|
|
413 |
Motor Vehicles - Light Trucks |
|
|
412 |
Motor Vehicles - Passenger Cars |
|
|
416 |
Motor Vehicles - Special Purpose Vehicles |
|
|
558 |
Motor Vehicles - Trailers non-motorized |
|
|
100 |
Non Depreciable Plant |
|
|
4320 |
Office Support Eq. |
|
|
4321 |
Office Support Eq: Telephone Sets & Devices |
|
|
4325 |
Point of Sale Equipment |
|
|
4335 |
Professional & Scientific Instruments |
|
|
5480 |
Right-Of-Way Acquisition |
|
|
2031 |
Signs: Electronic Displays |
|
|
2030 |
Signs: Self-Illuminated Non-Electronic |
|
|
131 |
Supplies |
|
|
5462 |
Tools & Other Work Equipment |
|
|
Other Utilities |
6612 |
Gas Dist: Mains, Plastic |
|
6616 |
Gas Dist: Meters |
|
|
6608 |
Gas Trans: Compressor Stations |
|
|
6609 |
Gas Trans: Meas. & Regulator Stations |
|
|
6607 |
Gas Trans: Pipeline Mains |
|
|
6618 |
Water Dist: Mains Metal |
|
|
6620 |
Water Dist: Mains Plastic |
|
|
6622 |
Water Dist: Meters |
|
Industry |
Rate |
Rate Category Name |
|
Industrial Composites |
4010 |
Aerospace Industry |
|
4015 |
Agriculture Industry |
|
|
4020 |
Agriculture: Animal Production |
|
|
4025 |
Agriculture: Crop Production |
|
|
4030 |
Agriculture: Fishing, Hunting & Trapping |
|
|
4035 |
Agriculture: Forestry & Logging |
|
|
4040 |
Agriculture: Grain & Oilseed Farming |
|
|
4045 |
Amusement & Theme Parks |
|
|
4050 |
Automotive Repair & Maintenance |
|
|
4065 |
Barber and Beauty Shops |
|
|
4060 |
Commercial Banking |
|
|
4120 |
Construction Eq: Heavy Construction |
|
|
4130 |
Drycleaning & Laundry Services |
|
|
4145 |
Food Services & Drinking Places |
|
|
4175 |
Hotel & Motel Furnishings & Equipment |
|
|
4295 |
Medical Equipment |
|
|
327 |
Medical Equipment - Other Computerized Eq. |
|
|
4300 |
Mining & Quarrying |
|
|
4055 |
Mnfg: Bakeries & Confectionery Production |
|
|
4075 |
Mnfg: Breweries |
|
|
4190 |
Mnfg: Cement/Concrete Products |
|
|
4195 |
Mnfg: Chemicals |
|
|
4200 |
Mnfg: Clay Product & Refractory |
|
|
4085 |
Mnfg: Cold Storage & Ice-making |
|
|
4205 |
Mnfg: Computers/Electronics |
|
|
4210 |
Mnfg: Electrical Equip, Appliance, & Components |
|
|
4215 |
Mnfg: Fabricated Metal Products |
|
|
4140 |
Mnfg: Food & Beverage Production |
|
|
4080 |
Mnfg: Fruit & Vegetable Preserving & Specialty Foods |
|
|
4160 |
Mnfg: Glass & Glass Products |
|
|
4220 |
Mnfg: Gypsum Products |
|
|
4180 |
Mnfg: Jewelry Products & Pens |
|
|
4225 |
Mnfg: Machinery |
|
|
4290 |
Mnfg: Meatpacking, Slaughtering & Processing Plants |
|
|
4230 |
Mnfg: Medical Equipment & Supplies |
|
|
4233 |
Mnfg: Metalworking Machinery |
|
|
4185 |
Mnfg: Motor Vehicles, Trailers, & Auto Parts |
|
|
4235 |
Mnfg: Optical Instrument & Lens |
|
|
4240 |
Mnfg: Paints & Varnishes |
|
|
4245 |
Mnfg: Paper Mills |
|
|
4250 |
Mnfg: Plastics Product |
|
|
4150 |
Mnfg: Primary Metals |
|
|
4255 |
Mnfg: Radio & TV Broadcasting |
|
|
4257 |
Mnfg: Railroad Rolling Stock |
|
|
4345 |
Mnfg: Sawmills & Wood Preservation |
|
|
4125 |
Mnfg: Ship & Boat Building |
|
|
4260 |
Mnfg: Soft Drink Production |
|
|
4280 |
Mnfg: Starch & Vegetable Fats & Oils |
|
|
4265 |
Mnfg: Sugar & Confectionery Products |
|
|
4270 |
Mnfg: Textile Mills, Products, Apparel, & Leather |
|
|
4275 |
Mnfg: Tobacco Products |
|
|
4285 |
Mnfg: Wood Products, & Furniture |
|
|
4305 |
Motion Picture & Video Production |
|
|
4330 |
Printing & Publishing |
|
|
4340 |
Radio & Television Broadcasting |
|
|
4135 |
Restaurants: Limited Service |
|
|
4355 |
Steam & Air-Conditioning Supply |
|
|
4362 |
Theaters |
|
|
4375 |
Waste Management & Remediation Services |
|
|
4385 |
Water Supply & Irrigation Systems |
|
|
4380 |
Water Transportation |
|
|
4390 |
Wharves, docks and piers |
|
|
4370 |
Wholesale Trade - Furniture & Support Eq. |