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SPA Process User’s Guide – Appendix A – Class Codes

SPA Class Codes

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Class Code Class Code Description Useful Life
(Months)
AFR Catg Cap Threshold Ctrl Asset/
Threshold
Depred/
Amort?
Rsdl PC Srpl Grp
001 LAND AND LAND IMPROVEMENTS 0 1 0 N N 0 MSC
003 FACILITIES AND OTHER IMPROVEMENTS 264 9 100,000 N Y 0 MSC
004 FENCING AND GATES 300 9 100,000 N Y 0 MSC
005 LANDSCAPING 120 9 100,000 N Y 0 MSC
006 PARKING LOT/DRIVEWAY/PARKG BARRIER 240 9 100,000 N Y 0 MSC
007 SPRINKLER – LANDSCAPE IRRIGATION 180 9 100,000 N Y 0 MSC
008 RECREATION AREA, ATHLETIC FIELDS – INCLUDING BLEACHERS 144 9 100,000 N Y 0 MSC
009 GOLF COURSE FACILITIES 240 9 100,000 N Y 0 MSC
010 PATHS AND TRAILS 144 9 100,000 N Y 0 MSC
011 SEPTIC SYSTEMS 180 9 100,000 N Y 0 MSC
012 STADIUMS 540 9 100,000 N Y 0 MSC
013 SWIMMING POOL, TENNIS COURT 264 9 100,000 N Y 0 MSC
014 FOUNTAIN 240 9 100,000 N Y 0 MSC
015 PLAZA, PAVILION 540 9 100,000 N Y 0 MSC
016 RETAINING WALL 240 9 100,000 N Y 0 MSC
030 BUILDING & BUILDING IMPROVEMENTS – NON-COMPONENTIZED 264 2 100,000 N Y 5 MSC
031 BUILDING SHELL 360 2 100,000 N Y 5 MSC
032 BUILDING CONSTRUCTION, OTHER 180 2 100,000 N Y 5 MSC
043 ELEVATOR 240 2 100,000 N Y 5 MSC
044 FLOOR COVERINGS 180 2 100,000 N Y 5 MSC
045 BUILDING: FIXED EQUIPMENT/FURNITURE 240 2 100,000 N Y 5 MSC
046 SPRINKLER – FIRE SAFETY – BULIDING INTERIOR 240 2 100,000 N Y 5 MSC
047 ELECTRICAL & LIGHTING – BUILDING INTERIOR 240 2 100,000 N Y 5 MSC
048 ROOF 120 2 100,000 N Y 5 MSC
049 BUILDING INTERIOR FINISH 180 2 100,000 N Y 5 MSC
050 PLUMBING SYSTEM – BUILDING INTERIOR 240 2 100,000 N Y 5 MSC
051 HEAT-VENTALATION-A/C (HVAC) – BUILDING 180 2 100,000 N Y 5 MSC
052 SECURITY – BUILDING INTERIOR 120 2 100,000 N Y 5 MSC
053 CABLING NETWORK/TELEPHONE – BUILDING INTERIOR 120 2 100,000 N Y 5 MSC
054 FIRE PROTECTION SYSTEM/SMOKE MONITOR – BUILDING INTERIOR 120 2 100,000 N Y 5 MSC
055 INFRASTRUCTURE & INF IMPROVEMENTS 312 3 500,000 N Y 0 MSC
056 HIGHWAYS & REST AREA – INFRASTRUCTURE 0 7 0 N N 0 MSC
057 ROAD, STREET, CURB, GUTTER – INFRASTRUCTURE 240 3 500,000 N Y 0 MSC
058 BRIDGE-CONCRETE GIRDER – PAN 420 3 500,000 N Y 0 MSC
059 BRIDGE-CONCRETE SLAB 240 3 500,000 N Y 0 MSC
060 BRIDGE-CULVERT 420 3 500,000 N Y 0 MSC
061 BRIDGE-PRESTRESSED GIRDER – BOX 360 3 500,000 N Y 0 MSC
062 BRIDGE-PRESTRESSED GIRDER 300 3 500,000 N Y 0 MSC
063 BRIDGE-STEEL GIRDER 300 3 500,000 N Y 0 MSC
064 BRIDGE-STEEL TRUSS CATEGORY ONE 540 3 500,000 N Y 0 MSC
065 BRIDGE-STEEL TRUSS CATEGORY TWO 540 3 500,000 N Y 0 MSC
066 BRIDGE-TIMBER STRINGER 300 3 500,000 N Y 0 MSC
067 SEWER LINES 240 3 500,000 N Y 0 MSC
068 RAILROAD 120 3 500,000 N Y 0 MSC
070 WATERWAY, CANAL 240 3 500,000 N Y 0 MSC
071 DRAINAGE FACILITY – STORM/FLOOD/SEWER 240 3 500,000 N Y 0 MSC
072 WHARF, DOCK 240 3 500,000 N Y 0 MSC
073 TRANSMITTING TOWER – RADIO, TELEVISION 240 3 500,000 N Y 0 MSC
074 DAM 600 3 500,000 N Y 0 MSC
075 ELECTRIC (LINES, DISTRIBUTION) 240 3 500,000 N Y 0 MSC
076 GAS – DELIVERY/DISTRIBUTION LINES 300 3 500,000 N Y 0 MSC
077 WATER – DELIVERY/DISTRIBUTION LINES 300 3 500,000 N Y 0 MSC
078 FIBER OPTIC CABLING – TRANSMISSION DATA 240 3 500,000 N Y 0 MSC
079 TELEPHONE DISTRIBUTION SYSTEM 120 3 500,000 N Y 0 MSC
080 TUNNEL, UTILITY 540 3 500,000 N Y 0 MSC
081 TUNNEL, OTHER 540 3 500,000 N Y 0 MSC
082 LIGHTING SYSTEM – TRAFFIC,OUTDOOR, STREET, ETC… 180 3 500,000 N Y 0 MSC
083 SIGNAGE 120 3 500,000 N Y 0 MSC
084 AIRPORT RUNWAY, STRIP, TAXIWAY, APRONS/RAMPS 192 3 500,000 N Y 0 MSC
085 TRESTLES 540 3 500,000 N Y 0 MSC
086 SEA WALLS, BULKHEADS, PIERS, BOARDWALKS 420 3 500,000 N Y 0 MSC
087 FIRE HYDRANT 300 3 500,000 N Y 0 MSC
088 SPRINKLER – AGRICULTURAL IRRIGATION 420 3 500,000 N Y 0 MSC
089 SIDEWALKS 192 3 500,000 N Y 0 MSC
090 CONSTRUCTION IN PROGRESS 0 6 0 N N 0 MSC
091 LEASEHOLD IMPROVEMENTS 264 8 100,000 N Y 0 MSC
101 DESKS 120 4 5,000 N Y 0 DSK
102 TABLES [+]

Items such as:

120 4 5,000 N Y 0 TBL
103 CHAIRS [+]

Items such as:

120 4 5,000 N Y 0 CHR
105 CASES, CABINETS, CREDENZAS [+]

Items such as:

120 4 5,000 N Y 0 FRN
106 HAND GUNS 120 4 5,000 Y at $0 Y 0 MSC
107 RIFLES & SHOTGUNS [+]

Items such as:

120 4 5,000 Y at $0 Y 0 MSC
110 OFFICE FURNITURE, OTHER 120 4 5,000 N Y 0 OFF
119 VEHICLE/FLEET – MAINTENANCE EQUIPMENT [+]

Items such as:

84 4 5,000 N Y 0 VMN
120 COPYING EQUIPMENT [+]

Items such as:

84 4 5,000 N Y 0 PHT
121 FAX/FACSIMILE MACHINE 84 4 5,000 N Y 0 FAX
129 SOUND SYSTEMS AND OTHER AUDIO EQUIPMENT [+]

Items such as:

84 4 5,000 Y at $500-$4,999 Y 0 AUD
130 CAMERA – PORTABLE – DIGITAL, SLR [+]

Items such as:

84 4 5,000 Y at $500-$4,999 Y 0 AUD
131 TVs, VIDEO PLAYERS/RECORDERS [+]

Items such as:

84 4 5,000 Y at $500-$4,999 Y 0 AUD
133 MUSICAL INSTRUMENTS 60 4 5,000 N Y 0 MUS
134 RECREATIONAL EQUIPMENT – INDOOR [+]

Items such as:

120 4 5,000 N Y 0 FRN
135 VIDEO CONFERENCING EQUIPMENT 60 4 5,000 N Y 0 COM
136 GEODESIC POSITIONING SYSTEMS (GPS) 36 4 5,000 N Y 0 SCI
140 OTHER ASSETS – LIFE 36 MONTHS 36 4 5,000 N Y 0 MSC
141 OTHER ASSETS – LIFE 60 MONTHS 60 4 5,000 N Y 0 MSC
142 OTHER ASSETS – LIFE 84 MONTHS 84 4 5,000 N Y 0 MSC
144 WAREHOUSE EQUIPMENT – RACKING, STORAGE 144 4 5,000 N Y 0 EQN
145 MAILROOM EQUIPMENT [+]

Items such as:

108 4 5,000 N Y 0 EQN
150 INSTRUCTIONAL EQUIPMENT [+]

Items such as:

84 4 5,000 N Y 0 TCH
155 CONVEYER SYSTEM 180 4 5,000 N Y 0 EQJ
156 DRILLS, STATIONARY 180 4 5,000 N Y 0 EQJ
157 GIN MACHINERY 180 4 5,000 N Y 0 EQJ
158 GRINDERS, STATIONARY 180 4 5,000 N Y 0 EQJ
159 LATHES, STATIONARY 180 4 5,000 N Y 0 EQJ
160 MACHINARY – METAL WORKING 180 4 5,000 N Y 0 EQJ
161 MACHINARY – MILLING 180 4 5,000 N Y 0 EQJ
162 PALLET TRUCKS, LIFTS, HYDRAULIC 180 4 5,000 N Y 0 EQJ
163 SAWS, STATIONARY 180 4 5,000 N Y 0 EQJ
164 SCALES 180 4 5,000 N Y 0 EQJ
165 SHAPERS, JOINERS, PLANERS, STATIONARY 180 4 5,000 N Y 0 EQJ
168 MACHINARY – TEXTILE, WEAVE, CUT, DYE, SEWING 180 4 5,000 N Y 0 EQJ
169 MACHINARY – WOODWORKING 180 4 5,000 N Y 0 EQJ
170 TOOLS [+]

Items such as:

84 4 5,000 N Y 0 TOO
175 AGRICULTURAL EQUIPMENT [+]

Items such as:

84 4 5,000 N Y 0 EQJ
179 OFFICE MACHINES [+]

Items such as:

84 4 5,000 N Y 0 OFF
180 MACHINARY, OTHER [+]

Items such as:

84 4 5,000 N Y 0 EQN
182 WEATHER EQUIPMENT [+]

Items such as:

84 4 5,000 N Y 0 SCI
189 COSMETOLOGY [+]

Items such as:

84 4 5,000 N Y 0 CSM
190 PRINTING MACHINES & BOOKBINDING EQUIPMNT [+]

Items such as:

84 4 5,000 N Y 0 PRN
195 KITCHEN APPLIANCES & EQUIPMENT [+]

Items such as:

84 4 5,000 N Y 0 COK
196 LAUNDRY EQUIPMENT [+]

Items such as:

84 4 5,000 N Y 0 COK
197 BUILDING MAINTENANCE & SAFETY EQUIPMENT [+]

Items such as:

84 4 5,000 N Y 0 EQN
198 PORTABLE BUILDING 108 4 5,000 N Y 0 MSC
200 FURNITURE & EQUIPMENT, OTHER [+]

Items such as:

120 4 5,000 N Y 0 FRN
202 MAINFRAME & SUPERCOMPUTERS 96 4 5,000 N Y 0 CPU
203 SERVERS 72 4 5,000 N Y 0 CPU
204 COMPUTER, DESKTOP 48 4 5,000 Y at $500-$4,999 Y 0 CPU
208 PRINTERS [+]

Items such as:

84 4 5,000 N Y 0 DRV
209 TERMINAL, MONITOR 72 4 5,000 N Y 0 DRV
213 COMPUTER HARDWARE, OTHER [+]

Items such as:

60 4 5,000 N Y 0 HRD
218 DATA PROJECTORS 72 4 5,000 Y at $500-$4,999 Y 0 AUD
219 SMARTPHONES, TABLETS & OTHER HAND HELD DEVICES [+]

Items such as:

48 4 5,000 Y at $500-$4,999 Y 0 CPU
240 SECURITY SYSTEM – NOT BUILT-IN [+]

Items such as:

84 4 5,000 N Y 0 MSC
241 IMAGE SCANNER 36 4 5,000 N Y 0 DRV
242 BARCODE SCANNER 72 4 5,000 N Y 0 DRV
245 POWER SUPPLY [+]

Items such as:

96 4 5,000 N Y 0 HRD
246 UNINTERRUPTIBLE POWER SUPPLY 36 4 5,000 N Y 0 HRD
250 MODEM, EXTERNAL 60 4 5,000 N Y 0 HRD
251 DIGITAL AND CHANNEL SERVICE UNITS 60 4 5,000 N Y 0 HRD
252 COMMUNICATIONS HARDWARE – SWITCHING, HUBS 60 4 5,000 N Y 0 HRD
254 COMMUNICATIONS HARDWARE – CONTROLLERS 60 4 5,000 N Y 0 HRD
255 COMMUNICATIONS HARDWARE – PROTOCOL CONVERTERS 60 4 5,000 N Y 0 HRD
256 COMMUNICATIONS HARDWARE – SATELLITE – VSAT 60 4 5,000 N Y 0 HRD
257 COMMUNICATIONS HARDWARE – DIAGNOSTIC [+]

Items such as:

60 4 5,000 N Y 0 HRD
258 COMMUNICATIONS HARDWARE, OTHER 60 4 5,000 N Y 0 HRD
259 LAN/WAN SWITCHING [+]

Items such as:

60 4 5,000 N Y 0 HRD
260 COMPUTER HARDWARE – EQUIPMENT RACKS 120 4 5,000 N Y 0 FRN
284 LAPTOP COMPUTERS 48 4 5,000 Y at $500-$4,999 Y 0 CPU
307 PURCHASED SOFTWARE 60 B 100,000 N Y 0 SFT
308 INTERNALLY DEVELOPED SOFTWARE 60 B 1,000,000 N Y 0 SFT
310 CUSTOMIZED SOFTWARE 60 B 100,000 N Y 0 SFT
311 ENTERPRISE SOFTWARE 72 B 100,000 N Y 0 SFT
314 EASEMENTS: RIGHT OF WAY – PERM 0 A 0 N N 0 MSC
315 EASEMENTS: RIGHT OF WAY – TERM 120 A 100,000 N Y 0 MSC
316 MINERAL RIGHTS – PERM 0 A 0 N N 0 MSC
317 MINERAL RIGHTS – TERM 120 A 100,000 N N 0 MSC
318 WATER RIGHTS – TERM 0 A 0 N N 0 MSC
319 WATER RIGHTS – PERM 120 A 100,000 N Y 0 MSC
320 TIMBER RIGHTS – PERM 0 A 0 N N 0 MSC
321 TIMBER RIGHTS – TERM 120 A 100,000 N Y 0 MSC
322 DEVELOPMENT RIGHTS – PERM 0 A 0 N Y 0 MSC
323 DEVELOPMENT RIGHTS – TERM 120 A 100,000 N Y 0 MSC
324 LAND USE RIGHTS, OTHER – PERM 0 A 0 N Y 0 MSC
325 LAND USE RIGHTS, OTHER – TERM 120 A 100,000 N Y 0 MSC
330 COPYRIGHT – INTANGIBLE 84 C 100,000 N Y 0 MSC
331 PATENTS – INTANGIBLE 120 C 100,000 N Y 0 MSC
332 TRADEMARK/LOGO – INTANGIBLE 120 C 100,000 N Y 0 MSC
333 CAPITAL INTANGIBLE ASSETS, OTHER – PERM 0 C 100,000 N N 0 MSC
334 CAPITAL INTANGIBLE ASSETS, OTHER – TERM 120 C 100,000 N Y 0 MSC
501 AMPLIFIERS, ALL TYPES 120 4 5,000 N Y 0 MED
502 ANALYZER, ALL TYPES 84 4 5,000 N Y 0 MED
503 LAB EQUIPMENT – AUTOCLAVES, STERILIZERS 144 4 5,000 N Y 0 MED
504 BALANCE 120 4 5,000 N Y 0 MED
505 BATHS, WATER AND SHAKERS 84 4 5,000 N Y 0 MED
506 ANIMAL CAGES & ACCESSORIES 120 4 5,000 N Y 0 MED
507 LAB EQUIPMENT – CENTRIFUGE 84 4 5,000 N Y 0 MED
508 LAB EQUIPMENT – CHROMATOGRAPH-GAS-LIQUID 84 4 5,000 N Y 0 MED
509 LAB EQUIPMENT – CRYOSTAT 84 4 5,000 N Y 0 MED
510 LAB EQUIPMENT – COUNTER ASSEMBLY 120 4 5,000 N Y 0 MED
511 DENSITOMETER 60 4 5,000 N Y 0 MED
512 ELECTRONIC MODULE 144 4 5,000 N Y 0 MED
513 LAB EQUIPMENT – ELECTROPHORESIS 84 4 5,000 N Y 0 MED
514 LAB EQUIPMENT – EVAPORATORS 144 4 5,000 N Y 0 MED
515 LAB EQUIPMENT – FRACTION COLLECTOR 156 4 5,000 N Y 0 MED
516 LAB EQUIPMENT – FREEZE DRYERS & ACCESSORIES 180 4 5,000 N Y 0 MED
517 LAB EQUIPMENT – FREEZER 120 4 5,000 N Y 0 MED
518 LAB EQUIPMENT – HOMOGENIZER 120 4 5,000 N Y 0 MED
519 HOOD, ALL TYPES 120 4 5,000 N Y 0 MED
520 LAB EQUIPMENT – ICE MACHINES 120 4 5,000 N Y 0 MED
521 LAB EQUIPMENT – INCUBATORS & ACCESSORIES 120 4 5,000 N Y 0 MED
522 LAB EQUIPMENT – ISOLATOR 72 4 5,000 N Y 0 MED
523 LAB EQUIPMENT – MICROMANIPULATOR 120 4 5,000 N Y 0 MED
524 METERS, GAUGES, INDICATORS 120 4 5,000 N Y 0 MED
525 LAB EQUIPMENT – MICROSCOPES & ACCESSORIES 84 4 5,000 N Y 0 MED
526 MICROTOMES, DIAMOND KNIVES, SHARPENERS 84 4 5,000 N Y 0 MED
527 OPTICAL EQUIPMENT 160 4 5,000 N Y 0 MED
528 OSCILLOSCOPE 84 4 5,000 N Y 0 MED
529 LAB EQUIPMENT – OVENS & RANGES 120 4 5,000 N Y 0 MED
530 PUMPS 120 4 5,000 N Y 0 MED
531 RECORDING SYSTEMS [+]

Items such as:

180 4 5,000 N Y 0 MED
532 LAB EQUIPMENT – REFRIGERATORS 120 4 5,000 N Y 0 MED
533 ROTORS & HEADS 84 4 5,000 N Y 0 MED
534 SCAN SYSTEMS 96 4 5,000 N Y 0 MED
535 SCINTILLATION SYSTEMS 96 4 5,000 N Y 0 MED
536 ULTRASOUND EQUIPMENT 84 4 5,000 N Y 0 MED
537 SPECTROFLUOROMETER 120 4 5,000 N Y 0 MED
538 SPECTROMETER 120 4 5,000 N Y 0 MED
539 SPECTROPHOTOMETER 96 4 5,000 N Y 0 MED
540 STEREOTAXIC INSTRUMENT & ACCESSORIES 60 4 5,000 N Y 0 MED
541 STIMULATOR 84 4 5,000 N Y 0 MED
542 TABLES, DISSECTING, OPERATING, BALANCING 180 4 5,000 N Y 0 MED
543 TANKS, CONTAINERS, CHAMBERS, ALL TYPES 180 4 5,000 N Y 0 MED
544 WATER PURIFICATION 120 4 5,000 N Y 0 MED
545 X-RAY EQUIPMENT 84 4 5,000 N Y 0 MED
546 LAB EQUIPMENT – SCIENTIFIC, OTHER 84 4 5,000 N Y 0 MED
547 PATIENT MONITORING SYSTEMS 84 4 5,000 N Y 0 MED
548 BREATHING APPARATUS, RESPIRATOR 180 4 5,000 N Y 0 MED
549 DEFIBRILLATOR 60 4 5,000 N Y 0 MED
550 EKG/ECG/EEG APPARATUS 84 4 5,000 N Y 0 MED
551 DIALYSIS EQUIPMENT 60 4 5,000 N Y 0 MED
552 CLINICAL DIAGNOSTIC INSTRUMENTS 120 4 5,000 N Y 0 MED
553 TABLE, EXAM 180 4 5,000 N Y 0 MED
554 DENTAL EQUIPMENT 120 4 5,000 N Y 0 MED
555 WHEELCHAIR, SCOOTER 60 4 5,000 N Y 0 MED
556 SURGICAL INSTRUMENTS/EQUIPMENT, OTHER 120 4 5,000 N Y 0 MED
557 PATIENT CARE, OTHER 84 4 5,000 N Y 0 MED
558 ROBOTICS 84 4 5,000 N Y 0 MSC
559 DNA SEQUENCER & ACCESSORIES 60 4 5,000 N Y 0 MED
675 PBX, KSU, VOICE MAIL, PHONE SYSTEM 120 4 5,000 N Y 0 COM
678 AUTOMATIC CALL DISTRIBUTORS 36 4 5,000 N Y 0 COM
700 PHONE EQUIPMENT, OTHER 36 4 5,000 N Y 0 COM
701 PASSENGER CARS – SEDANS, STATION WAGONS [+]

Items such as:

60 5 5,000 N Y 0 VEH
702 TRUCKS, GVWR 26001+ LBS [+]

Items such as:

120 5 5,000 N Y 0 VEH
703 BUSES, UP TO 15 PASSENGERS [+]

Items such as:

96 5 5,000 N Y 0 VEH
704 MOTORCYCLES 60 5 5,000 N Y 0 VEH
705 VEHICLE INVENTORY COMPONENTS-LIFE 60 MONTHS [+]

Items such as:

60 5 5,000 N Y 0 TRN
706 VEHICLE INVENTORY/COMPONENTS-LIFE 120 MONTHS [+]

Items such as:

120 5 5,000 N Y 0 TRN
707 SPORT UTILITY VEHICLES [+]

Items such as:

84 5 5,000 N Y 0 VEH
708 VANS, CARGO & PASSENGER 84 5 5,000 N Y 0 VEH
709 LIGHT TRUCKS; GVWR <= 8600 LBS 84 5 5,000 N Y 0 VEH
710 MOUNTED EQUIPMENT WITH TRUCK CHASSIS [+]

Items such as:

96 5 5,000 N Y 0 VEH
711 SELF PROPELLED ROADWAY EQUIPMENT [+]

Items such as:

120 5 5,000 N Y 0 EQJ
712 TRAILERS [+]

Items such as:

120 4 5,000 N Y 0 EQJ
713 TOWED ROADWAY EQUIPMENT 120 5 5,000 N Y 0 EQJ
714 LIGHT/MEDIUM TRUCKS; GVWR 8601-14999 LBS 60 5 5,000 N Y 0 VEH
715 MEDIUM TRUCKS; GVWR 15000-26000 LBS 60 5 5,000 N Y 0 VEH
716 MINI-VANS [+]

Items such as:

84 5 5,000 N Y 0 VEH
718 BUSES, 16-28 PASSENGER 96 5 5,000 N Y 0 VEH
719 BUSES, 29 PASSENGER & OVER 120 5 5,000 N Y 0 VEH
720 EQUIPMENT, OTHER: FORKLIFT, GRADER, OTHER UTILITY VEHICLES [+]

Items such as:

84 4 5,000 N Y 0 EQJ
721 BOAT: 20 FT AND LONGER 60 5 5,000 N Y 0 BOT
722 BOAT: SHORTER THAN 20 FT 60 5 5,000 N Y 0 BOT
723 BOAT ACCESSORIES, MOTORS 120 5 5,000 N Y 0 BOT
724 FERRIES 480 5 5,000 N Y 0 BOT
725 MARINE EQUIPMENT [+]

Items such as:

60 5 5,000 N Y 0 BOT
730 BOAT: OTHER, CANOE, ROWBOAT 120 5 5,000 N Y 0 BOT
731 AIRCRAFT: JET 120 5 5,000 N Y 0 AIR
732 AIRPLANE: SINGLE ENGINE, PROPELLER 120 5 5,000 N Y 0 AIR
733 AIRPLANE: MULTIPLE ENGINE, PROPELLER 120 5 5,000 N Y 0 AIR
734 AIRCRAFT: HELICOPTERS 120 5 5,000 N Y 0 AIR
735 UNMANNED AERIAL VEHICLE (UAV) DRONES 84 5 5,000 Y Y 0 AIR
750 AIRCRAFT, OTHER 120 5 5,000 N Y 0 AIR
751 BOOKS – LIBRARY, COLLECTIONS & REFERENCE MATERIALS [+]

Items such as:

180 8 5,000 N Y 0 BKS
752 BOOKS – HISTORICAL, MANUSCRIPTS & RARE PUBLICATIONS 0 8 0 N N 0 BKS
801 ART – CONTEMPORARY PAINTINGS, SCULPTURE, FORM 120 8 5,000 N Y 0 ART
802 ART – HISTORICAL TREASURES, RARE ARTIFACTS & ANTIQUES 0 8 0 N N 0 ART
851 HORSES 84 8 5,000 N Y 0 LVS
852 COWS 84 8 5,000 N Y 0 LVS
853 SHEEP 84 8 5,000 N Y 0 LVS
854 SWINE 84 8 5,000 N Y 0 LVS
855 LIVESTOCK/ANIMALS, OTHER 84 8 5,000 N Y 0 LVS
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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