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

SPA Class Codes

Click on any column heading to sort by that column
Class Code Class Code Description Useful Life
(Months)		 AFR Catg Cap Threshold
(FY24)		 Ctrl Asset/
Threshold
(FY24)		 Cap Threshold
(FY25)		 Ctrl Asset/
Threshold
(FY25)		 Depred/
Amort?		 Rsdl PC Srpl Grp
001 LAND AND LAND IMPROVEMENTS 0 1 0 N 0 N N 0 MSC
003 FACILITIES AND OTHER IMPROVEMENTS 264 9 100,000 N 100,000 N Y 0 MSC
004 FENCING AND GATES 300 9 100,000 N 100,000 N Y 0 MSC
005 LANDSCAPING 120 9 100,000 N 100,000 N Y 0 MSC
006 PARKING LOT/DRIVEWAY/PARKG BARRIER 240 9 100,000 N 100,000 N Y 0 MSC
007 SPRINKLER – LANDSCAPE IRRIGATION 180 9 100,000 N 100,000 N Y 0 MSC
008 RECREATION AREA, ATHLETIC FIELDS – INCLUDING BLEACHERS 144 9 100,000 N 100,000 N Y 0 MSC
009 GOLF COURSE FACILITIES 240 9 100,000 N 100,000 N Y 0 MSC
010 PATHS AND TRAILS 144 9 100,000 N 100,000 N Y 0 MSC
011 SEPTIC SYSTEMS 180 9 100,000 N 100,000 N Y 0 MSC
012 STADIUMS 540 9 100,000 N 100,000 N Y 0 MSC
013 SWIMMING POOL, TENNIS COURT 264 9 100,000 N 100,000 N Y 0 MSC
014 FOUNTAIN 240 9 100,000 N 100,000 N Y 0 MSC
015 PLAZA, PAVILION 540 9 100,000 N 100,000 N Y 0 MSC
016 RETAINING WALL 240 9 100,000 N 100,000 N Y 0 MSC
030 BUILDING & BUILDING IMPROVEMENTS – NON-COMPONENTIZED 264 2 100,000 N 100,000 N Y 5 MSC
031 BUILDING SHELL 360 2 100,000 N 100,000 N Y 5 MSC
032 BUILDING CONSTRUCTION, OTHER 180 2 100,000 N 100,000 N Y 5 MSC
043 ELEVATOR 240 2 100,000 N 100,000 N Y 5 MSC
044 FLOOR COVERINGS 180 2 100,000 N 100,000 N Y 5 MSC
045 BUILDING: FIXED EQUIPMENT/FURNITURE 240 2 100,000 N 100,000 N Y 5 MSC
046 SPRINKLER – FIRE SAFETY – BULIDING INTERIOR 240 2 100,000 N 100,000 N Y 5 MSC
047 ELECTRICAL & LIGHTING – BUILDING INTERIOR 240 2 100,000 N 100,000 N Y 5 MSC
048 ROOF 120 2 100,000 N 100,000 N Y 5 MSC
049 BUILDING INTERIOR FINISH 180 2 100,000 N 100,000 N Y 5 MSC
050 PLUMBING SYSTEM – BUILDING INTERIOR 240 2 100,000 N 100,000 N Y 5 MSC
051 HEAT-VENTALATION-A/C (HVAC) – BUILDING 180 2 100,000 N 100,000 N Y 5 MSC
052 SECURITY – BUILDING INTERIOR 120 2 100,000 N 100,000 N Y 5 MSC
053 CABLING NETWORK/TELEPHONE – BUILDING INTERIOR 120 2 100,000 N 100,000 N Y 5 MSC
054 FIRE PROTECTION SYSTEM/SMOKE MONITOR – BUILDING INTERIOR 120 2 100,000 N 100,000 N Y 5 MSC
055 INFRASTRUCTURE & INF IMPROVEMENTS 312 3 500,000 N 500,000 N Y 0 MSC
056 HIGHWAYS & REST AREA – INFRASTRUCTURE 0 7 0 N 0 N N 0 MSC
057 ROAD, STREET, CURB, GUTTER – INFRASTRUCTURE 240 3 500,000 N 500,000 N Y 0 MSC
058 BRIDGE-CONCRETE GIRDER – PAN 420 3 500,000 N 500,000 N Y 0 MSC
059 BRIDGE-CONCRETE SLAB 240 3 500,000 N 500,000 N Y 0 MSC
060 BRIDGE-CULVERT 420 3 500,000 N 500,000 N Y 0 MSC
061 BRIDGE-PRESTRESSED GIRDER – BOX 360 3 500,000 N 500,000 N Y 0 MSC
062 BRIDGE-PRESTRESSED GIRDER 300 3 500,000 N 500,000 N Y 0 MSC
063 BRIDGE-STEEL GIRDER 300 3 500,000 N 500,000 N Y 0 MSC
064 BRIDGE-STEEL TRUSS CATEGORY ONE 540 3 500,000 N 500,000 N Y 0 MSC
065 BRIDGE-STEEL TRUSS CATEGORY TWO 540 3 500,000 N 500,000 N Y 0 MSC
066 BRIDGE-TIMBER STRINGER 300 3 500,000 N 500,000 N Y 0 MSC
067 SEWER LINES 240 3 500,000 N 500,000 N Y 0 MSC
068 RAILROAD 120 3 500,000 N 500,000 N Y 0 MSC
070 WATERWAY, CANAL 240 3 500,000 N 500,000 N Y 0 MSC
071 DRAINAGE FACILITY – STORM/FLOOD/SEWER 240 3 500,000 N 500,000 N Y 0 MSC
072 WHARF, DOCK 240 3 500,000 N 500,000 N Y 0 MSC
073 TRANSMITTING TOWER – RADIO, TELEVISION 240 3 500,000 N 500,000 N Y 0 MSC
074 DAM 600 3 500,000 N 500,000 N Y 0 MSC
075 ELECTRIC (LINES, DISTRIBUTION) 240 3 500,000 N 500,000 N Y 0 MSC
076 GAS – DELIVERY/DISTRIBUTION LINES 300 3 500,000 N 500,000 N Y 0 MSC
077 WATER – DELIVERY/DISTRIBUTION LINES 300 3 500,000 N 500,000 N Y 0 MSC
078 FIBER OPTIC CABLING – TRANSMISSION DATA 240 3 500,000 N 500,000 N Y 0 MSC
079 TELEPHONE DISTRIBUTION SYSTEM 120 3 500,000 N 500,000 N Y 0 MSC
080 TUNNEL, UTILITY 540 3 500,000 N 500,000 N Y 0 MSC
081 TUNNEL, OTHER 540 3 500,000 N 500,000 N Y 0 MSC
082 LIGHTING SYSTEM – TRAFFIC,OUTDOOR, STREET, ETC… 180 3 500,000 N 500,000 N Y 0 MSC
083 SIGNAGE 120 3 500,000 N 500,000 N Y 0 MSC
084 AIRPORT RUNWAY, STRIP, TAXIWAY, APRONS/RAMPS 192 3 500,000 N 500,000 N Y 0 MSC
085 TRESTLES 540 3 500,000 N 500,000 N Y 0 MSC
086 SEA WALLS, BULKHEADS, PIERS, BOARDWALKS 420 3 500,000 N 500,000 N Y 0 MSC
087 FIRE HYDRANT 300 3 500,000 N 500,000 N Y 0 MSC
088 SPRINKLER – AGRICULTURAL IRRIGATION 420 3 500,000 N 500,000 N Y 0 MSC
089 SIDEWALKS 192 3 500,000 N 500,000 N Y 0 MSC
090 CONSTRUCTION IN PROGRESS 0 6 0 N 0 N N 0 MSC
091 LEASEHOLD IMPROVEMENTS 264 8 100,000 N 100,000 N Y 0 MSC
101 DESKS 120 4 5,000 N 10,000 N Y 0 DSK
102 TABLES [+]

Items such as:

  • Card Tables
  • Collapsible Tables
  • Drawing Tables
  • End Tables
  • Folding Tables
  • Kitchen Tables
 120 4 5,000 N 10,000 N Y 0 TBL
103 CHAIRS [+]

Items such as:

  • Dental Chairs
  • Executive Chairs
  • Folding Chairs
  • Seats
  • Settees
  • Stools
 120 4 5,000 N 10,000 N Y 0 CHR
105 CASES, CABINETS, CREDENZAS [+]

Items such as:

  • Apparatus Cabinets
  • Beverage Cooling Cabinets, Ice or Electric
  • Blood Plasma Cabinets
  • Dental Cabinets
  • Display Cases
  • Drafting Print Cabinets
  • Exhibit Cases
  • File Cases
  • Filing Cabinets
  • Frozen Food Storage Cabinets
  • Galley Printers Cabinets
  • Ice Cream, Ice or Electric Cabinets
  • Laboratory Cabinets
  • Laboratory Cases
  • Lantern Slide Cabinets
  • Medicine Cases
  • Printing Cases
  • Sectional Bookcases
  • Supply Cases
  • Supply Cabinets
  • Type Cases
  • Type Printers Cabinets
 120 4 5,000 N 10,000 N Y 0 FRN
106 HAND GUNS 120 4 5,000 Y at $0 10,000 Y at $0 Y 0 MSC
107 RIFLES & SHOTGUNS [+]

Items such as:

  • Machine Guns
  • Rifles
  • Shotguns
 120 4 5,000 Y at $0 10,000 Y at $0 Y 0 MSC
110 OFFICE FURNITURE, OTHER 120 4 5,000 N 10,000 N Y 0 OFF
119 VEHICLE/FLEET – MAINTENANCE EQUIPMENT [+]

Items such as:

  • Automobile Lifts
  • Battery Chargers
  • Brake Drum Lathes
  • Brake Lining Machines
  • Chamber Alignment Gauges, Etc.
  • Clutch Rebuilding Apparatus
  • Engine Lathes
  • Engine Repair Stands
  • Garage Type Hydraulic Jacks
  • Hand or Power Brakes and Folders
  • Motor Analyzers
  • Motor Generator Sets
  • Spark Plug Cleaning Machines
  • Tire Spreaders
  • Tire Stacks
  • Vehicle Maintenance Equipment
  • Wheel Straightening Apparatus
 84 4 5,000 N 10,000 N Y 0 VMN
120 COPYING EQUIPMENT [+]

Items such as:

  • Ditto Machines
  • Duplicating Equipment, All Types
  • Enlargers
  • Infrared Drying Units
  • Mimeograph Machines
  • Photocopiers/Apparatus
  • Photoengravers/Routers Planing Machines
  • Presses
  • Stereoscopes
  • Typecasting Machines
  • Varitypers Hectographs
  • Photographic Washers and Dryers
 84 4 5,000 N 10,000 N Y 0 PHT
121 FAX/FACSIMILE MACHINE 84 4 5,000 N 10,000 N Y 0 FAX
129 SOUND SYSTEMS AND OTHER AUDIO EQUIPMENT [+]

Items such as:

  • CD Players/Recorders
  • Digital Turntables
  • Electronic Recording Devices
  • Hand Held/Portable Radios
  • Phonographs/Record Players
  • Portable Audio/AV Receivers
  • Portable Surround Sound System
  • Radio Receivers and Transmitters
  • Sound Recorders
 84 4 5,000 Y at $500-$4,999 10,000 Y at $500-$9,999 Y 0 AUD
130 CAMERA – PORTABLE – DIGITAL, SLR [+]

Items such as:

  • Digital Cameras
  • DSLR Cameras
  • Point & Shoot Digital Cameras
  • Portable/handheld Camera Equipment
  • SLR Cameras
 84 4 5,000 Y at $500-$4,999 10,000 Y at $500-$9,999 Y 0 AUD
131 TVs, VIDEO PLAYERS/RECORDERS [+]

Items such as:

  • Blue-Ray Players/Recorders
  • Camcorders
  • DVD Players/Recorders
  • Television and DVD/VCR Combinations
  • Television Sets
  • Video Cassette Recorders
 84 4 5,000 Y at $500-$4,999 10,000 Y at $500-$9,999 Y 0 AUD
133 MUSICAL INSTRUMENTS 60 4 5,000 N 10,000 N Y 0 MUS
134 RECREATIONAL EQUIPMENT – INDOOR [+]

Items such as:

  • Bicycles
  • Pool Table
 120 4 5,000 N 10,000 N Y 0 FRN
135 VIDEO CONFERENCING EQUIPMENT 60 4 5,000 N 10,000 N Y 0 COM
136 GEODESIC POSITIONING SYSTEMS (GPS) 36 4 5,000 N 10,000 N Y 0 SCI
140 OTHER ASSETS – LIFE 36 MONTHS 36 4 5,000 N 10,000 N Y 0 MSC
141 OTHER ASSETS – LIFE 60 MONTHS 60 4 5,000 N 10,000 N Y 0 MSC
142 OTHER ASSETS – LIFE 84 MONTHS 84 4 5,000 N 10,000 N Y 0 MSC
144 WAREHOUSE EQUIPMENT – RACKING, STORAGE 144 4 5,000 N 10,000 N Y 0 EQN
145 MAILROOM EQUIPMENT [+]

Items such as:

  • Band Tyer
  • Folder
  • Inserter
  • Labeler
  • Scale
  • Sorter
 108 4 5,000 N 10,000 N Y 0 EQN
150 INSTRUCTIONAL EQUIPMENT [+]

Items such as:

  • Arts & Crafts Equipment
  • Chart Stands
  • Gym Equipment
  • Hurdles
  • Portable Blackboards
  • Sculpturing Equipment
  • Track and Field
  • World Globes
 84 4 5,000 N 10,000 N Y 0 TCH
155 CONVEYER SYSTEM 180 4 5,000 N 10,000 N Y 0 EQJ
156 DRILLS, STATIONARY 180 4 5,000 N 10,000 N Y 0 EQJ
157 GIN MACHINERY 180 4 5,000 N 10,000 N Y 0 EQJ
158 GRINDERS, STATIONARY 180 4 5,000 N 10,000 N Y 0 EQJ
159 LATHES, STATIONARY 180 4 5,000 N 10,000 N Y 0 EQJ
160 MACHINERY – METAL WORKING 180 4 5,000 N 10,000 N Y 0 EQJ
161 MACHINERY – MILLING 180 4 5,000 N 10,000 N Y 0 EQJ
162 PALLET TRUCKS, LIFTS, HYDRAULIC 180 4 5,000 N 10,000 N Y 0 EQJ
163 SAWS, STATIONARY 180 4 5,000 N 10,000 N Y 0 EQJ
164 SCALES 180 4 5,000 N 10,000 N Y 0 EQJ
165 SHAPERS, JOINERS, PLANERS, STATIONARY 180 4 5,000 N 10,000 N Y 0 EQJ
168 MACHINERY – TEXTILE, WEAVE, CUT, DYE, SEWING 180 4 5,000 N 10,000 N Y 0 EQJ
169 MACHINERY – WOODWORKING 180 4 5,000 N 10,000 N Y 0 EQJ
170 TOOLS [+]

Items such as:

  • Anvils
  • Auto Body, Pneumatic, Etc Hammers
  • Band Saws
  • Bench, Floor or Radial Drill Presses
  • Chisels in Sets
  • Circular Saws
  • Dies in Sets
  • Electric/Hand Hammers
  • Electric Sanding Machines
  • Forges
  • Hand Tools in Sets
  • Jointers
  • Machine Tools
  • Miter Boxes
  • Mortisers
  • Power Drills
  • Power Driven, Pneumatic and Electric Hand Tools
  • Power Hack Saws
  • Sanding Machines
  • Socket Wrench Sets
  • Welding Apparatus
 84 4 5,000 N 10,000 N Y 0 TOO
175 AGRICULTURAL EQUIPMENT [+]

Items such as:

  • Agricultural Binders
  • Combines
  • Cultivators
  • Field Plows
  • Harnesses
  • Harrows
  • Hedge/Power Trimmers
  • Lawn Blowing Machines
  • Lawn Rollers
  • Lawn String Trimmers
  • Lawnmowers
  • Manure Spreaders
  • Mowers
  • Power Operated Grass Shears
  • Power Operated Shears
  • Power Pruners
  • Power Sprayers and Dusters
  • Power Sprayers
  • Sheep/Horse Electric Clippers
  • Trailers (farm-type) Wagons
  • Wheelbarrows
 84 4 5,000 N 10,000 N Y 0 EQJ
179 OFFICE MACHINES [+]

Items such as:

  • Accounting Machines
  • Adding Machines
  • Addressing Machines
  • Billing Machines
  • Bookkeeping Machines
  • Cash Registers
  • Check Handling Machines
  • Checkwriters
  • Coin, Currency and Check Handling Machines
  • Coin Handling Machines
  • Dating Machines
  • Dictaphones
  • Dictating Machines
  • Electric Erasers
  • Envelope Sealers
  • Filing Machines
  • Microfilm/Microfiche Machines
  • Paper Cutters
  • Postal Meters
  • Power Stamping Machines
  • Shorthand Writing Machines
  • Still/Motion/Micro Projectors
  • Tabulating Machines
 84 4 5,000 N 10,000 N Y 0 OFF
180 MACHINERY, OTHER [+]

Items such as:

  • Air Compressors
  • Air Hoists
  • Arc Welding Apparatus
  • Blueprint Machines
  • Canning Machinery
  • Cement Making Machinery
  • Centering Machines
  • Chain Hoists
  • Cloth Cutting Machines
  • Coin Operated Machines
  • Computing Machinesv
  • Connecting Rod Boring Machines
  • Conveyors
  • Cylinder Boring Machines
  • Drafting Machines
  • Electric Gasoline Dispensing Pumps
  • Electric or Pneumatic Hoists
  • Electric Welding Apparatus
  • Elrod Lead, Slug and Rule Casting Machines
  • Engine Flushing Machines
  • Foundry Machinery
  • Gas Compressors
  • Gas Cylinders
  • Gear Cutting Machines
  • Lathes, Turret or Automatic Screw Machines
  • Metalworking Machinery
  • Milling Machines
  • Mixing Machines
  • Nibbling Machines
  • Not Integral Parts of Larger Units
  • Generators
  • Permanent Waving Machines
  • Polishing Machines
  • Power Numbering Machines
  • Power Operated Grinders
  • Precision Table or Vertical Types Boring Machines
  • Sanding Machines
  • Sewing Machines
  • Type Metal Remelting Furnaces
  • Vending Machines
  • Weaving Machines
 84 4 5,000 N 10,000 N Y 0 EQN
182 WEATHER EQUIPMENT [+]

Items such as:

  • Anemometers
  • Barographs
  • Barometers
  • Boyles Law Apparatus, Complete Unit
  • Pyrometers
  • Thermographs
  • Tunnels, Models, Wind
 84 4 5,000 N 10,000 N Y 0 SCI
189 COSMETOLOGY [+]

Items such as:

  • Beauty Class Furniture
  • Electric Hair Clippers
  • Electrical Barbershop Tools
  • Hair Dryers
 84 4 5,000 N 10,000 N Y 0 CSM
190 PRINTING MACHINES & BOOKBINDING EQUIPMNT [+]

Items such as:

  • Arbor Presses
  • Book Bookbinders Presses
  • Bookbinding Machinery
  • Compression Molding Baling Presses
  • Cylinder, Flat Bed, Printing Presses
  • Embossers
  • Engraving Presses
  • Letter Presses
  • Linotypes
  • Lithographic or Offset Printing Presses
  • Power Presses
  • Punch, Foot Power Presses
  • Printing Frames
 84 4 5,000 N 10,000 N Y 0 PRN
195 KITCHEN APPLIANCES & EQUIPMENT [+]

Items such as:

  • Canner
  • Coffee Grinders
  • Coffee Urns
  • Cooking Ranges
  • Cooking Stoves
  • Counter Freezers
  • Deep Fat Fryers
  • Deep Freezers
  • Dishwashing Machines
  • Electric Broilers
  • Electric Coffee Percolators
  • Electric Dishwashers
  • Electric Eggbeaters
  • Electric Hot Plates
  • Electric Juice Extractors
  • Electric Mixers
  • Electric Toasters
  • Electrical Bread Toasters
  • Electrical Peelers
  • Freezers
  • Gas Plates
  • Gas Stoves
  • Ice Cream Freezers
  • Large Potato Peeling Machine
  • Mechanical Bread Slicers
  • Microwave Ovens
  • Ovens
  • Power Food Choppers
  • Pressure Cookers
  • Refrigerators, Electric or Ice Not Built-in
  • Stoves
 84 4 5,000 N 10,000 N Y 0 COK
196 LAUNDRY EQUIPMENT [+]

Items such as:

  • Clothes Dryers
  • Dry-cleaning Machines
  • Electric Flatirons
  • Electric Irons
  • Laundry Machines
  • Pressing Machines
  • Steam Vapor Cleaners
  • Washing Machines
 84 4 5,000 N 10,000 N Y 0 COK
197 BUILDING MAINTENANCE & SAFETY EQUIPMENT [+]

Items such as:

  • Andirons
  • Electric Floor Scrubbers
  • Electrical Buffers
  • Fire Extinguishers
  • Fireplace Fixtures
  • First Aid
  • Power Driven Brooms
  • Scrubbing Machines
  • Security Systems
  • Smoke Detectors
  • Vacuum Cleaners
  • Water Coolers
  • Waxing Machines
 84 4 5,000 N 10,000 N Y 0 EQN
198 PORTABLE BUILDING 108 4 5,000 N 10,000 N Y 0 MSC
200 FURNITURE & EQUIPMENT, OTHER [+]

Items such as:

  • Bed
  • Dresser
  • Rocker
 120 4 5,000 N 10,000 N Y 0 FRN
202 MAINFRAME & SUPERCOMPUTERS 96 4 5,000 N 10,000 N Y 0 CPU
203 SERVERS 72 4 5,000 N 10,000 N Y 0 CPU
204 COMPUTER, DESKTOP 48 4 5,000 Y at $500-$4,999 10,000 Y at $500-$9,999 Y 0 CPU
208 PRINTERS [+]

Items such as:

  • Computer Hardware – Printers
  • Laser Printers
  • Printers
 84 4 5,000 N 10,000 N Y 0 DRV
209 TERMINAL, MONITOR 72 4 5,000 N 10,000 N Y 0 DRV
213 COMPUTER HARDWARE, OTHER [+]

Items such as:

  • Optical Disks
  • Tape, Disk, Terminal
 60 4 5,000 N 10,000 N Y 0 HRD
218 DATA PROJECTORS 72 4 5,000 Y at $500-$4,999 10,000 Y at $500-$9,999 Y 0 AUD
219 SMARTPHONES, TABLETS & OTHER HAND HELD DEVICES [+]

Items such as:

  • iPads
  • iPhones
  • Smart Phones
  • Tablets
 48 4 5,000 Y at $500-$4,999 10,000 Y at $500-$9,999 Y 0 CPU
240 SECURITY SYSTEM – NOT BUILT-IN [+]

Items such as:

  • Card Reader
  • Camera – not built in
  • Monitor – not built in
 84 4 5,000 N 10,000 N Y 0 MSC
241 IMAGE SCANNER 36 4 5,000 N 10,000 N Y 0 DRV
242 BARCODE SCANNER 72 4 5,000 N 10,000 N Y 0 DRV
245 POWER SUPPLY [+]

Items such as:

  • Battery
  • Generators
 96 4 5,000 N 10,000 N Y 0 HRD
246 UNINTERRUPTIBLE POWER SUPPLY 36 4 5,000 N 10,000 N Y 0 HRD
250 MODEM, EXTERNAL 60 4 5,000 N 10,000 N Y 0 HRD
251 DIGITAL AND CHANNEL SERVICE UNITS 60 4 5,000 N 10,000 N Y 0 HRD
252 COMMUNICATIONS HARDWARE – SWITCHING, HUBS 60 4 5,000 N 10,000 N Y 0 HRD
254 COMMUNICATIONS HARDWARE – CONTROLLERS 60 4 5,000 N 10,000 N Y 0 HRD
255 COMMUNICATIONS HARDWARE – PROTOCOL CONVERTERS 60 4 5,000 N 10,000 N Y 0 HRD
256 COMMUNICATIONS HARDWARE – SATELLITE – VSAT 60 4 5,000 N 10,000 N Y 0 HRD
257 COMMUNICATIONS HARDWARE – DIAGNOSTIC [+]

Items such as:

  • Diagnostic Systems
 60 4 5,000 N 10,000 N Y 0 HRD
258 COMMUNICATIONS HARDWARE, OTHER 60 4 5,000 N 10,000 N Y 0 HRD
259 LAN/WAN SWITCHING [+]

Items such as:

  • Hubs, Switches and Routers
 60 4 5,000 N 10,000 N Y 0 HRD
260 COMPUTER HARDWARE – EQUIPMENT RACKS 120 4 5,000 N 10,000 N Y 0 FRN
284 LAPTOP COMPUTERS 48 4 5,000 Y at $500-$4,999 10,000 Y at $500-$9,999 Y 0 CPU
307 PURCHASED SOFTWARE 60 B 100,000 N 100,000 N Y 0 SFT
308 INTERNALLY DEVELOPED SOFTWARE 60 B 1,000,000 N 1,000,000 N Y 0 SFT
310 CUSTOMIZED SOFTWARE 60 B 100,000 N 100,000 N Y 0 SFT
311 ENTERPRISE SOFTWARE 72 B 100,000 N 100,000 N Y 0 SFT
314 EASEMENTS: RIGHT OF WAY – PERM 0 A 0 N 0 N N 0 MSC
315 EASEMENTS: RIGHT OF WAY – TERM 120 A 100,000 N 100,000 N Y 0 MSC
316 MINERAL RIGHTS – PERM 0 A 0 N 0 N N 0 MSC
317 MINERAL RIGHTS – TERM 120 A 100,000 N 100,000 N N 0 MSC
318 WATER RIGHTS – TERM 0 A 0 N 0 N N 0 MSC
319 WATER RIGHTS – PERM 120 A 100,000 N 100,000 N Y 0 MSC
320 TIMBER RIGHTS – PERM 0 A 0 N 0 N N 0 MSC
321 TIMBER RIGHTS – TERM 120 A 100,000 N 100,000 N Y 0 MSC
322 DEVELOPMENT RIGHTS – PERM 0 A 0 N 0 N Y 0 MSC
323 DEVELOPMENT RIGHTS – TERM 120 A 100,000 N 100,000 N Y 0 MSC
324 LAND USE RIGHTS, OTHER – PERM 0 A 0 N 0 N Y 0 MSC
325 LAND USE RIGHTS, OTHER – TERM 120 A 100,000 N 100,000 N Y 0 MSC
330 COPYRIGHT – INTANGIBLE 84 C 100,000 N 100,000 N Y 0 MSC
331 PATENTS – INTANGIBLE 120 C 100,000 N 100,000 N Y 0 MSC
332 TRADEMARK/LOGO – INTANGIBLE 120 C 100,000 N 100,000 N Y 0 MSC
333 CAPITAL INTANGIBLE ASSETS, OTHER – PERM 0 C 100,000 N 100,000 N N 0 MSC
334 CAPITAL INTANGIBLE ASSETS, OTHER – TERM 120 C 100,000 N 100,000 N Y 0 MSC
501 AMPLIFIERS, ALL TYPES 120 4 5,000 N 10,000 N Y 0 MED
502 ANALYZER, ALL TYPES 84 4 5,000 N 10,000 N Y 0 MED
503 LAB EQUIPMENT – AUTOCLAVES, STERILIZERS 144 4 5,000 N 10,000 N Y 0 MED
504 BALANCE 120 4 5,000 N 10,000 N Y 0 MED
505 BATHS, WATER AND SHAKERS 84 4 5,000 N 10,000 N Y 0 MED
506 ANIMAL CAGES & ACCESSORIES 120 4 5,000 N 10,000 N Y 0 MED
507 LAB EQUIPMENT – CENTRIFUGE 84 4 5,000 N 10,000 N Y 0 MED
508 LAB EQUIPMENT – CHROMATOGRAPH-GAS-LIQUID 84 4 5,000 N 10,000 N Y 0 MED
509 LAB EQUIPMENT – CRYOSTAT 84 4 5,000 N 10,000 N Y 0 MED
510 LAB EQUIPMENT – COUNTER ASSEMBLY 120 4 5,000 N 10,000 N Y 0 MED
511 DENSITOMETER 60 4 5,000 N 10,000 N Y 0 MED
512 ELECTRONIC MODULE 144 4 5,000 N 10,000 N Y 0 MED
513 LAB EQUIPMENT – ELECTROPHORESIS 84 4 5,000 N 10,000 N Y 0 MED
514 LAB EQUIPMENT – EVAPORATORS 144 4 5,000 N 10,000 N Y 0 MED
515 LAB EQUIPMENT – FRACTION COLLECTOR 156 4 5,000 N 10,000 N Y 0 MED
516 LAB EQUIPMENT – FREEZE DRYERS & ACCESSORIES 180 4 5,000 N 10,000 N Y 0 MED
517 LAB EQUIPMENT – FREEZER 120 4 5,000 N 10,000 N Y 0 MED
518 LAB EQUIPMENT – HOMOGENIZER 120 4 5,000 N 10,000 N Y 0 MED
519 HOOD, ALL TYPES 120 4 5,000 N 10,000 N Y 0 MED
520 LAB EQUIPMENT – ICE MACHINES 120 4 5,000 N 10,000 N Y 0 MED
521 LAB EQUIPMENT – INCUBATORS & ACCESSORIES 120 4 5,000 N 10,000 N Y 0 MED
522 LAB EQUIPMENT – ISOLATOR 72 4 5,000 N 10,000 N Y 0 MED
523 LAB EQUIPMENT – MICROMANIPULATOR 120 4 5,000 N 10,000 N Y 0 MED
524 METERS, GAUGES, INDICATORS 120 4 5,000 N 10,000 N Y 0 MED
525 LAB EQUIPMENT – MICROSCOPES & ACCESSORIES 84 4 5,000 N 10,000 N Y 0 MED
526 MICROTOMES, DIAMOND KNIVES, SHARPENERS 84 4 5,000 N 10,000 N Y 0 MED
527 OPTICAL EQUIPMENT 160 4 5,000 N 10,000 N Y 0 MED
528 OSCILLOSCOPE 84 4 5,000 N 10,000 N Y 0 MED
529 LAB EQUIPMENT – OVENS & RANGES 120 4 5,000 N 10,000 N Y 0 MED
530 PUMPS 120 4 5,000 N 10,000 N Y 0 MED
531 RECORDING SYSTEMS [+]

Items such as:

  • Recording Electrical Instruments
 180 4 5,000 N 10,000 N Y 0 MED
532 LAB EQUIPMENT – REFRIGERATORS 120 4 5,000 N 10,000 N Y 0 MED
533 ROTORS & HEADS 84 4 5,000 N 10,000 N Y 0 MED
534 SCAN SYSTEMS 96 4 5,000 N 10,000 N Y 0 MED
535 SCINTILLATION SYSTEMS 96 4 5,000 N 10,000 N Y 0 MED
536 ULTRASOUND EQUIPMENT 84 4 5,000 N 10,000 N Y 0 MED
537 SPECTROFLUOROMETER 120 4 5,000 N 10,000 N Y 0 MED
538 SPECTROMETER 120 4 5,000 N 10,000 N Y 0 MED
539 SPECTROPHOTOMETER 96 4 5,000 N 10,000 N Y 0 MED
540 STEREOTAXIC INSTRUMENT & ACCESSORIES 60 4 5,000 N 10,000 N Y 0 MED
541 STIMULATOR 84 4 5,000 N 10,000 N Y 0 MED
542 TABLES, DISSECTING, OPERATING, BALANCING 180 4 5,000 N 10,000 N Y 0 MED
543 TANKS, CONTAINERS, CHAMBERS, ALL TYPES 180 4 5,000 N 10,000 N Y 0 MED
544 WATER PURIFICATION 120 4 5,000 N 10,000 N Y 0 MED
545 X-RAY EQUIPMENT 84 4 5,000 N 10,000 N Y 0 MED
546 LAB EQUIPMENT – SCIENTIFIC, OTHER 84 4 5,000 N 10,000 N Y 0 MED
547 PATIENT MONITORING SYSTEMS 84 4 5,000 N 10,000 N Y 0 MED
548 BREATHING APPARATUS, RESPIRATOR 180 4 5,000 N 10,000 N Y 0 MED
549 DEFIBRILLATOR 60 4 5,000 N 10,000 N Y 0 MED
550 EKG/ECG/EEG APPARATUS 84 4 5,000 N 10,000 N Y 0 MED
551 DIALYSIS EQUIPMENT 60 4 5,000 N 10,000 N Y 0 MED
552 CLINICAL DIAGNOSTIC INSTRUMENTS 120 4 5,000 N 10,000 N Y 0 MED
553 TABLE, EXAM 180 4 5,000 N 10,000 N Y 0 MED
554 DENTAL EQUIPMENT 120 4 5,000 N 10,000 N Y 0 MED
555 WHEELCHAIR, SCOOTER 60 4 5,000 N 10,000 N Y 0 MED
556 SURGICAL INSTRUMENTS/EQUIPMENT, OTHER 120 4 5,000 N 10,000 N Y 0 MED
557 PATIENT CARE, OTHER 84 4 5,000 N 10,000 N Y 0 MED
558 ROBOTICS 84 4 5,000 N 10,000 N Y 0 MSC
559 DNA SEQUENCER & ACCESSORIES 60 4 5,000 N 10,000 N Y 0 MED
675 PBX, KSU, VOICE MAIL, PHONE SYSTEM 120 4 5,000 N 10,000 N Y 0 COM
678 AUTOMATIC CALL DISTRIBUTORS 36 4 5,000 N 10,000 N Y 0 COM
700 PHONE EQUIPMENT, OTHER 36 4 5,000 N 10,000 N Y 0 COM
701 PASSENGER CARS – SEDANS, STATION WAGONS [+]

Items such as:

  • Automobiles, Sedans
  • Station Wagons
 60 5 5,000 N 10,000 N Y 0 VEH
702 TRUCKS, GVWR 26001+ LBS [+]

Items such as:

  • Commercial, with large carrying capacity (i.e. Tractor-Truck type, Dump Trucks)
 120 5 5,000 N 10,000 N Y 0 VEH
703 BUSES, UP TO 15 PASSENGERS [+]

Items such as:

  • Shuttle Type
  • Small School Buses
 96 5 5,000 N 10,000 N Y 0 VEH
704 MOTORCYCLES 60 5 5,000 N 10,000 N Y 0 VEH
705 VEHICLE INVENTORY COMPONENTS-LIFE 60 MONTHS [+]

Items such as:

  • Bodies, Bus
  • Chassis, Truck
  • Engines, for Use in Classrooms
  • Motors, Not Integral Parts of Lgr. Units
  • Transmissions, Not Integral Parts of Lgr. Units
  • Trucks, Motor
 60 5 5,000 N 10,000 N Y 0 TRN
706 VEHICLE INVENTORY/COMPONENTS-LIFE 120 MONTHS [+]

Items such as:

  • Bodies, Truck
  • Chassis, Bus
  • Diesel Engines for Use in Classrooms
  • Vehicle Components
 120 5 5,000 N 10,000 N Y 0 TRN
707 SPORT UTILITY VEHICLES [+]

Items such as:

  • Blazer
  • Charger
  • Durango
  • Explorer
  • Expedition
  • Jeep Wrangler/Cherokee
  • Jimmy
  • Suburban
  • Tahoe
  • Other Similar Vehicles
 84 5 5,000 N 10,000 N Y 0 VEH
708 VANS, CARGO & PASSENGER 84 5 5,000 N 10,000 N Y 0 VEH
709 LIGHT TRUCKS; GVWR <= 8600 LBS 84 5 5,000 N 10,000 N Y 0 VEH
710 MOUNTED EQUIPMENT WITH TRUCK CHASSIS [+]

Items such as:

  • Aerial Devices
  • Fuel Trucks
 96 5 5,000 N 10,000 N Y 0 VEH
711 SELF PROPELLED ROADWAY EQUIPMENT [+]

Items such as:

  • Motor Graders
  • Loaders
 120 5 5,000 N 10,000 N Y 0 EQJ
712 TRAILERS [+]

Items such as:

  • Boats
  • Horse
  • Semi
 120 4 5,000 N 10,000 N Y 0 EQJ
713 TOWED ROADWAY EQUIPMENT 120 5 5,000 N 10,000 N Y 0 EQJ
714 LIGHT/MEDIUM TRUCKS; GVWR 8601-14999 LBS 60 5 5,000 N 10,000 N Y 0 VEH
715 MEDIUM TRUCKS; GVWR 15000-26000 LBS 60 5 5,000 N 10,000 N Y 0 VEH
716 MINI-VANS [+]

Items such as:

  • Caravan
  • Odyssey
  • Quest
  • Sedona
  • Sierra
  • Town & Country
 84 5 5,000 N 10,000 N Y 0 VEH
718 BUSES, 16-28 PASSENGER 96 5 5,000 N 10,000 N Y 0 VEH
719 BUSES, 29 PASSENGER & OVER 120 5 5,000 N 10,000 N Y 0 VEH
720 EQUIPMENT, OTHER: FORKLIFT, GRADER, OTHER UTILITY VEHICLES [+]

Items such as:

  • Golf Carts
  • Mobile Heavy Equipment
  • 3 or 4 Wheel All-Terrain Vehicle
 84 4 5,000 N 10,000 N Y 0 EQJ
721 BOAT: 20 FT AND LONGER 60 5 5,000 N 10,000 N Y 0 BOT
722 BOAT: SHORTER THAN 20 FT 60 5 5,000 N 10,000 N Y 0 BOT
723 BOAT ACCESSORIES, MOTORS 120 5 5,000 N 10,000 N Y 0 BOT
724 FERRIES 480 5 5,000 N 10,000 N Y 0 BOT
725 MARINE EQUIPMENT [+]

Items such as:

  • Buoys
  • Depth Finders
  • Radar
 60 5 5,000 N 10,000 N Y 0 BOT
730 BOAT: OTHER, CANOE, ROWBOAT 120 5 5,000 N 10,000 N Y 0 BOT
731 AIRCRAFT: JET 120 5 5,000 N 10,000 N Y 0 AIR
732 AIRPLANE: SINGLE ENGINE, PROPELLER 120 5 5,000 N 10,000 N Y 0 AIR
733 AIRPLANE: MULTIPLE ENGINE, PROPELLER 120 5 5,000 N 10,000 N Y 0 AIR
734 AIRCRAFT: HELICOPTERS 120 5 5,000 N 10,000 N Y 0 AIR
735 UNMANNED AERIAL VEHICLE (UAV) DRONES 84 5 5,000 Y 10,000 Y Y 0 AIR
750 AIRCRAFT, OTHER 120 5 5,000 N 10,000 N Y 0 AIR
751 BOOKS – LIBRARY, COLLECTIONS & REFERENCE MATERIALS [+]

Items such as:

  • Book Stacks
  • Book Trucks
  • Dictionary Holder
  • Library Trucks
  • Other Library Furniture
  • Software Library CD ROM
 180 8 5,000 N 5,000 N Y 0 BKS
752 BOOKS – HISTORICAL, MANUSCRIPTS & RARE PUBLICATIONS 0 8 0 N 0 N N 0 BKS
801 ART – CONTEMPORARY PAINTINGS, SCULPTURE, FORM 120 8 5,000 N 5,000 N Y 0 ART
802 ART – HISTORICAL TREASURES, RARE ARTIFACTS & ANTIQUES 0 8 0 N 0 N N 0 ART
851 HORSES 84 8 5,000 N 5,000 N Y 0 LVS
852 COWS 84 8 5,000 N 5,000 N Y 0 LVS
853 SHEEP 84 8 5,000 N 5,000 N Y 0 LVS
854 SWINE 84 8 5,000 N 5,000 N Y 0 LVS
855 LIVESTOCK/ANIMALS, OTHER 84 8 5,000 N 5,000 N Y 0 LVS