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Year
Acquired | Effective
Age | Typical Life Expectancy In Years and TAD Asset Classification |
| 20 | 15 | 12 | 10 | 8 | 7 | 6 | 5 | 4 | 3 | SPECIAL:
Semiconductor
Manufacturing
Equipment |
| 2008 | 1 | 95 | 93 | 92 | 90 | 88 | 86 | 83 | 80 | 75 | 67 | 60 |
| 2007 | 2 | 90 | 87 | 84 | 81 | 77 | 73 | 69 | 64 | 56 | 44 | 47 |
| 2006 | 3 | 86 | 81 | 77 | 73 | 67 | 63 | 58 | 51 | 42 | 30 | 38 |
| 2005 | 4 | 81 | 76 | 71 | 66 | 59 | 54 | 48 | 41 | 32 | 10 | 30 |
| 2004 | 5 | 77 | 71 | 65 | 59 | 51 | 46 | 40 | 33 | 16 | 7 | 24 |
| 2003 | 6 | 74 | 66 | 59 | 53 | 45 | 40 | 33 | 20 | 8 | DVD & Video Game
Rental Inventory
Rental Uniforms
Linens | 14 |
| 2002 | 7 | 70 | 62 | 54 | 48 | 39 | 34 | 22 | 12 | *Computers
& Related
(PCs, Mainframes,
Servers, Printers,
Scanners, and Other
Peripheral Equipment,
NOT CNC or POS) | 9 |
| 2001 | 8 | 66 | 58 | 50 | 43 | 34 | 24 | 15 | 9 | 6 |
| 2000 | 9 | 63 | 54 | 46 | 39 | 26 | 17 | 10 | Autos, Trucks, &
Trailers as Rental-
Leasing Inventory
(SICs 7513, 7513X,
7514, 7515, 7515X,
7519, and 8999V)
Tools, Dies, & Molds
Point of Sale
(POS) Equipment
(Computerized
Scanners / Registers) | |
| 1999 | 10 | 60 | 50 | 42 | 35 | 19 | 12 | *Autos, Trucks,
& Trailers
*Office Equip
(phones, copiers, faxes)
Security System Equip
Batteries & Chargers
Electronic Meters,
Monitors, & Test Equip
MRIs, CT Scanners, &
Other Hi-Tech Medical
Equip (NOT X-Rays)
Restaurant Smallware
Tanning Beds-Booths
Gas Pump
Electronics / Keypads
ATMs, Check Protectors,
Check Encoders,
Coin Sorters, &
Currency Counters |
| 1998 | 11 | 57 | 47 | 38 | 28 | 14 | 11 |
| 1997 | 12 | 54 | 44 | 35 | 22 | 11 | Fast Food Restaurant
Machinery & Equip
(SICs 5812A, F, G, H, J, K, L, M, N, S, T, U, X, Y, 3, 4, 5, 6, 8, & 9)
Machinery and
Equipment as
Rental - Leasing
Inventory
(SICs 7352, 7353, 7359, 7359A, M, O, R, & Z, and 8999R) |
| 1996 | 13 | 51 | 41 | 29 | 18 | Printing Press
Equipment |
| 1995 | 14 | 49 | 38 | 24 | 14 |
| 1994 | 15 |
46 | 36 | 20 | 11 |
| 1993 | 16 |
44 | 31 | 17 | *Furniture &
Fixtures
*Machinery &
Equipment
*Signs
*Leaseholds
Forklifts
Flight Training
Devices
X-Ray Machines
Gas Pumps
Golf Carts
Bank Vault Doors &
Safe Deposit Boxes |
| 1992 | 17 | 42 | 27 | 14 |
| 1991 | 18 | 40 | 23 | 12 |
| 1990 | 19 | 38 | 20 | |
| 1989 | 20 | 36 | 17 |
| 1988 | 21 | 32 | 15 |
| 1987 | 22 | 29 | 13 |
| 1986 | 23 | 26 | 12 |
| 1985 | 24 | 24 |
Billboards. TAD utilizes a 40
year life. Though not included
here, a copy of this percent
good schedule may be
obtained by contacting us at
817-284-9101.
|
Aircraft. TAD references the
Aircraft Bluebook Price
Digest to estimate the market
value of Business Aircraft.
Commercial Aircraft are
valued using AVITAS and the
Airliner Pricing Guide.
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| 1984 | 25 | 21 |
| 1983 | 26 | 19 |
| 1982 | 27 | 17 |
| 1981 | 28 | 15 |
| 1980 | 29 | 14 |
| & PRIOR | & OLDER | 12 |
For assets acquired prior to
the year of the category's
lowest percent good, use the
category's lowest percent
good. For example, an 8
year asset acquired in 1993
would use 11 percent good
to calculate the value. | Flight Simulators
Cell site Towers
Cell Site Shelters
Storage/Gas Tanks |
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*These are the standard depreciable asset categories on TAD Rendition Forms 1300A & 1300B. To report and value other asset types please refer to the classifications above and complete TAD Schedule E - Form 1300E then attach it to your rendition. This document does not apply to 'Inventory' items such as Raw Materials, Goods In Process, Finished Goods, Merchandise, or Supplies. |
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