LIFE IN

INDUSTRY GROUP
YEAR

Aerospace Industry 8
Agriculture, Machinery and Equipment 10
Animals, Cattle, breeding or dairy 7
Hogs, breeding 3
Horses, breeding or work 10
Sheep and Goats, breeding 5
Trees and Vines, Almonds, Pecans, and Walnuts 40*
Apples, Figs, and lives 50*
Apricots, Peaches and Nectarines 20*
Cherries, Pears, and Citrus 40*
Grapes, Plums, and Prunes 35*
Aircraft, except commercial aircraft 6
Commercial aircraft 6
Amusement Park 10
Apparel and Fabricated Textile Manufacturing 9
Automobile Repair Shops 10
Backeries and Confectionery Production 12
Barber and Beauty Shops 10
Brewery Equipment 12
Cannaries and Frozen Food Production 12
Cement Manufacture 20
Chemical and Allied Production 17
Clay Products Manufacturing 11
Clock and Watches, Manufacturing 15
Cold Storage and Ice Making Equipment 12
Cold Storage Warehouse Equipment 18*
Condiments, Manufacturing and Prossing 10*
Construction Equipment, general construction 5
Marine Contruction 12
Dairy Products Manufacturing 12
Distilling 12
Electrical Equipment Manufacturing 12
Electric Utilities, Hydrolic Production 50
Nuclear Production 20
Steam Production 28
Transmission and Distribution Facilities 30

Note : Taken From Marshall Valuation Service, USA

 DEPRECIATION GUIDELINES

LIFE IN
INDUSTRY GROUP
YEAR

Electronic Equipment Manufacturing 8

Fabricated Metal Product 12
Fishing Equipment inc. boats and barges 4*
Fur Processing 11
Gas Utilities, Distribution 35
Manufactured Gas Pro 30
Natural Gas Productio 14
Pipelines and Related 22
Glass and Glass Products 14
Gypsum Products 15
Hand Tools 5*
Hotel and Motel Furnishings and Equipment 10
Jewelry Products and Pens 12
Knitwear and Knit Products 9
Land Improvements 20
Laundry Equipment 10
Leather and Leather Products 11
Logging 6
Lumber, Wood Products, and Furniture 10
Machinery Manufacturing, except as otherwise listed 20
Meat Packing 12
Metal Working Machinery Manufacturing 12
Mining and Quarrying 10
Motion Picture and Television Production 8*
Motor Transport, Freight 8
General Purpose Trucks 4
Heavy 6
Tractor Units (over the 4
Tariler and Trailer Mo 6
Motor Transport, Passenger 8
Automobiles, including 3
Buses 9
Motor Vehicle and Part Manufacturing 12
Office Furniture and Equipment 10
Optical Lenses Instrument Manufacturing 12
Paints and Varnishes 11

(*) Diperoleh dari Pengalaman dan kesepakatan Penilai di Amerika

 LIFE IN
INDUSTRY GROUP
YEAR
Paper Finishing and Coverting 12
Petroleum and Natural Gas, Field Services 6
Exploration, Drilling, 14
Marketing 16
Petroleum Refining 16
Pipeline Transportation 22
Plastics Manucturing 11
Plastics Product Manufacturing 11
Primary Metal Production, Ferrous 18
Printing and Publishing 14
Professional and Scientific Instrument 12
Radio and Television, Broadcasting 6
Manufacturing 10
Railroads, Machinery and Equipment 12
Structure 30
Wharves and Docks 20
Railroad Transportation Equipment Manufacturing 12
Recreation and Amusement 10
Retail Trades, Fixtures and Equipment 10
Restaurant and Bar Equipment 10*
Rubber Products Manufacturing 14
Sawmills, Permanent 10
Portable 6
Service Establishments 10
Ship and Boat Building 12
Soft Drink Manufacture and Bottling 12
Steam Production Manufacturing 28
Stone Products Manufacturing 15
Sugar and Sugar Products Manufacturing 18
Telephone and Telegraph Companies, Small 20*
Textile Products, excluding Finishing & Dyeing 14
Finishing & Dyeing 12
Theater Equipment 10
Tobacco and Tobacco Products 15
Vegetable Oil Products 18
Water Transportation 20
Water Utilities 50
Wharves, Docks and Piers 20
Wholesale Trade Fixture and Equipment 10