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REV-PROC, Accelerated cost recovery: Recovery classes: Class lives: Recovery periods.--, Revenue
Procedure 87-56, (Jan. 01, 1987)Revenue Procedure 87-56,
Accelerated cost recovery: Recovery classes: Class lives: Recovery periods.--Recovery clae, cla
l!ve, and recovery "er!od #or a!$ned "ro"er%y are added &y %'e a Re#or* +c% o# 1986. +C
REERE/CE 87E2 3174+, 87E2 31742.005, 87E2 31742.008, 87E2 31742.08, 87E2 31742.16, 87E2 3185.01 and 87E2 3742.007.
ECO/ 1. PRPOE
'e "ur"oe o# %'! revenue "rocedure ! %o e% #or%' %'e cla l!ve o# "ro"er%y %'a% are neceary %o
co*"u%e %'e de"rec!a%!on alloance ava!la&le under ec%!on 168 o# %'e n%ernal Revenue Code, a
a*ended &y ec%!on 01(a) o# %'e a Re#or* +c% o# 1986 (+c%), 1986-4 (Vol. 1) C.. 48. Rev. Proc. 87-57,
"a$e 687, %'! ulle%!n, decr!&e %'e a""l!ca&le de"rec!a%!on *e%'od, a""l!ca&le recovery "er!od, and
a""l!ca&le conven%!on %'a% *u% &e ued !n co*"u%!n$ de"rec!a%!on alloance under ec%!on 168.
EC. . :E/ER+; R;E O +PP;C+O/
.01 In general. '! revenue "rocedure "ec!#!e cla l!ve and recovery "er!od #or "ro"er%y u&<ec% %o
de"rec!a%!on under %'e $eneral de"rec!a%!on y%e* "rov!ded !n ec%!on 168(a) o# %'e Code or %'e al%erna%!ve
de"rec!a%!on y%e* "rov!ded !n ec%!on 168($).
.0 Definition of Class Life. Ece"% !%' re"ec% %o cer%a!n a!$ned "ro"er%y decr!&ed !n ec%!on 4 o#
%'! revenue "rocedure, #or "ur"oe o# &o%' %'e $eneral de"rec!a%!on y%e* and %'e al%erna%!ve
de"rec!a%!on y%e*, %'e %er* =cla l!#e> *ean %'e cla l!#e %'a% ould &e a""l!ca&le #or any "ro"er%y a
o# January 1, 1986, under ec%!on 167(*) o# %'e Code (de%er*!ned !%'ou% re$ard %o "ara$ra"' %'ereo#
and de%er*!ned a !# %'e %a"ayer 'ad *ade an elec%!on under ec%!on 167(*)). 'e cla l!#e %'a% ould &e
a""l!ca&le #or any "ro"er%y a o# January 1, 1986, under ec%!on 167(*), ! %'e ae% $u!del!ne "er!od
(*!d"o!n% cla l!#e) #or %'e ae% $u!del!ne cla !n '!c' uc' "ro"er%y ! cla!#!ed under Rev. Proc. 84-45, 1984-1 C.. 75. ?oever, #or "ur"oe o# %'e al%erna%!ve de"rec!a%!on y%e*, ec%!on 168($)(4)()
a!$n a cla l!#e %o cer%a!n "ro"er%y %'a% ! %a@en !n%o accoun% under ec%!on 168 ra%'er %'an %'e cla l!#e
%'a% ould &e a""l!ca&le a o# January 1, 1986. 'e cla l!#e o# "ro"er%y %'a% ! e!%'er de%er*!ned a o#
January 1, 1986, under Rev. Proc. 84-45 or a!$ned under ec%!on 168($)(4)() *ay &e *od!#!ed &y %'e
ecre%ary "uruan% %o au%'or!%y $ran%ed under ec%!on 168(!)(1). ee ec%!on o# %'! revenue "rocedure.
.04 Rev. Proc. 83-35. Rev. Proc. 84-45 e% ou% %'e ae% $u!del!ne clae, ae% $u!del!ne "er!od and
ran$e, and annual ae% $u!del!ne re"a!r alloance "ercen%a$e #or %'e Cla ;!#e +e% 2e"rec!a%!on
Ran$e y%e*. 'e ae% $u!del!ne "er!od (*!d"o!n% cla l!ve) e% ou% !n Rev. Proc. 84-45 are alo ued
!n de#!n!n$ %'e clae o# recovery "ro"er%y under %'e +ccelera%ed Co% Recovery y%e* (%'a% !, ec%!on
168 o# %'e Code a !n e##ec% "r!or %o a*end*en% &y ec%!on 01 o# %'e +c%). Rev. Proc. 84-45 re*a!n
e##ec%!ve #or "ro"er%y u&<ec% %o de"rec!a%!on under %'oe y%e*. Rev. Proc. 84-45 doe no% a""ly %o
"ro"er%y u&<ec% %o de"rec!a%!on under ec%!on 168, o%'er %'an a a &a! #or de%er*!n!n$ %'e cla l!ve o#uc' "ro"er%y under ec%!on .0 o# %'! revenue "rocedure.
.0 Property with no class life. Pro"er%y %'a% ! ne!%'er decr!&ed !n an ae% $u!del!ne cla l!%ed !nec%!on 5 o# %'! revenue "rocedure nor a!$ned a cla l!#e under ec%!on 168($)(4)() o# %'e Code !
%rea%ed a "ro"er%y 'av!n$ no cla l!#e #or "ur"oe o# ec%!on 168 unle and un%!l a cla l!#e ! "recr!&ed
&y %'e ecre%ary "uruan% %o %'e au%'or!%y $ran%ed under ec%!on 168(!)(1). ee ec%!on o# %'! revenue
"rocedure. 'e $eneral and al%erna%!ve de"rec!a%!on y%e* con%a!n e"ara%e rule #or cla!#y!n$ "ro"er%y
%'a% doe no% 'ave a cla l!#e.
EC. 4. +:/E2 PROPERA B? +:/E2 C;+ ;VE, RECOVERA C;+E, OR
RECOVERA PERO2
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nder ec%!on 168(!)(1)(E) o# %'e Code, %'e %er* =a!$ned "ro"er%y> *ean "ro"er%y #or '!c' a cla l!#e,
recovery cla, or recovery "er!od ! a!$ned under ec%!on 168(e)(4) or ec%!on 168($)(4)(), (C), or (2),
and %'e %er* =a!$ned !%e*> *ean %'e cla l!#e, recovery cla, or recovery "er!od a!$ned under ec%!on
168(e)(4) or ec%!on 168($)(4)(), (C), or (2). or "ur"oe o# %'e $eneral de"rec!a%!on y%e* a!$ned
"ro"er%y under ec%!on 168(e)(4) ! a!$ned %o a recovery cla !%'ou% re$ard %o uc' "ro"er%y cla l!#e.
(ee ec%!on 4.0 o# Rev. Proc. 87-57, %'! ulle%!n.) or "ur"oe o# %'e al%erna%!ve de"rec!a%!on y%e*,cer%a!n a!$ned "ro"er%y ! a!$ned a cla l!#e under ec%!on 168($)(4)(), no%!%'%and!n$ uc'
"ro"er%y cla l!#e a e% ou% !n Rev. Proc. 84-45. ee ec%!on 4.04 o# Rev. Proc. 87-57, %'! ulle%!n. or
"ur"oe o# %'e al%erna%!ve de"rec!a%!on y%e*, cer%a!n a!$ned "ro"er%y ! a!$ned a recovery "er!od
under ec%!on 168($)(4)(C), (2), or (E), no%!%'%and!n$ uc' "ro"er%y cla l!#e (!# any).
EC. . PRECRPO/ +/2 DO2C+O/ O C;+ ;VE
.01 ec%!on 168(!)(1)() o# %'e Code "rov!de %'a% %'e ecre%ary, %'rou$' an o##!ce e%a&l!'ed !n %'e
reaury, 'all *on!%or and analye ac%ual e"er!ence !%' re"ec% %o all de"rec!a&le ae%. Ece"% !n %'ecae o# ec%!on 150 "ro"er%y %'a% ! re!den%!al ren%al "ro"er%y or nonre!den%!al real "ro"er%y, %'e
ecre%ary, %'rou$' %'a% o##!ce, (!) *ay "recr!&e a ne cla l!#e #or any "ro"er%y, (!!) !n %'e cae o# a!$ned
"ro"er%y, *ay *od!#y any a!$ned !%e*, or (!!!) *ay "recr!&e a cla l!#e #or any "ro"er%y %'a% doe no%
'ave a cla l!#e !%'!n %'e *ean!n$ o# ec%!on .0 o# %'! revenue "rocedure. +ny cla l!#e or a!$ned!%e* %'a% ! "recr!&ed or *od!#!ed "uruan% %o %'! au%'or!%y 'all &e ued #or all "ur"oe !n de%er*!n!n$
de"rec!a%!on alloance under %'e $eneral de"rec!a%!on y%e* and %'e al%erna%!ve de"rec!a%!on y%e*. n
%'e cae o# a!$ned "ro"er%y a de#!ned !n ec%!on 168(!)(1)(E), no cla l!#e e% #or%' !n %'! revenue
"rocedure nor any o%'er a!$ned !%e* *ay &e *od!#!ed, unle uc' *od!#!ca%!on re#lec% a 'or%en!n$ o#uc' cla l!#e, #or "ro"er%y "laced !n erv!ce "r!or %o January 1, 199.
.0 Precr!"%!on or *od!#!ca%!on o# cla l!ve under %'e au%'or!%y $ran%ed !n ec%!on 168(!)(1)() o# %'e
Code 'all re#lec% %'e an%!c!"a%ed ue#ul l!ve, and %'e an%!c!"a%ed decl!ne !n value over %!*e (%'a% !,
econo*!c de"rec!a%!on) o# an ae% %o %'e !ndu%ry or o%'er $rou". Rule and "rac%!ce $overn!n$ "recr!"%!on and *od!#!ca%!on o# cla l!ve "uruan% %o %'e au%'or!%y $ran%ed !n ec%!on 168(!)(1)() 'all &e
announced %'rou$' %'e o##!ce re#erred %o !n ec%!on .01 o# %'! revenue "rocedure.
EC. 5. +;E O C;+ ;VE +/2 RECOVERA PERO2
.01 Ece"% #or "ro"er%y decr!&ed !n ec%!on 5.0, &elo, %'e cla l!ve (!# any) and recovery "er!od #or "ro"er%y u&<ec% %o de"rec!a%!on under ec%!on 168 o# %'e Code a""ear !n %'e %a&le &elo. 'ee %a&le are
&aed on %'e de#!n!%!on o# cla l!#e !n ec%!on .0 o# %'! revenue "rocedure and %'e a!$ned !%e*
decr!&ed !n ec%!on 4 o# %'! revenue "rocedure.
.0 or "ur"oe o# de"rec!a%!on under %'e $eneral de"rec!a%!on y%e*, re!den%!al ren%al "ro"er%y 'a arecovery "er!od o# 7.5 year and nonre!den%!al real "ro"er%y 'a a recovery "er!od o# 41.5 year. or
"ur"oe o# %'e al%erna%!ve de"rec!a%!on y%e*, re!den%!al ren%al and nonre!den%!al real "ro"er%y eac' 'a
a recovery "er!od o# 0 year.
nder ec%!on 168(e)()()(!!) o# %'e Code, =nonre!den%!al real "ro"er%y> doe no% !nclude any "ro"er%y
decr!&ed !n an ae% cla !%' a cla l!#e o# le %'an 7.5 year. Even !# nonre!den%!al real "ro"er%y !
decr!&ed !n an ae% cla !%' a cla l!#e o# 7.5 year or *ore, %'e a""l!ca&le recovery "er!od #or %'a%
"ro"er%y ! 41.5 year #or "ur"oe o# %'e $eneral de"rec!a%!on y%e* and 0 year #or "ur"oe o# %'e
al%erna%!ve de"rec!a%!on y%e*, re$ardle o# %'e a""l!ca&le recovery "er!od e% ou% #or %'e ae% cla !n
%'e %a&le &elo.
.04 :enerally, %'e ae% clae !n %'e %a&le are !ncor"ora%ed #ro* %'e ae% $u!del!ne clae !n Rev.
Proc. 84-45 a o# January 1, 1986. ?oever, decr!"%!on o# %'e #ollo!n$ ae% clae 'ave &een a*ended
or added 00.1, 00.4, 01.1--01.5, 01.4, 01., 46.0, 46.1, 0., 8.1, 8.11, 8.41-8.5, 50, and 51.
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Cer%a!n ae% $u!del!ne clae !n Rev. Proc. 84-45 !ncluded "ro"er%y on %'e &a! o# re$ula%ed accoun%. or
"ur"oe o# ec%!on 168 o# %'e Code and %'! revenue "rocedure, ae% clae !nclude "ro"er%y decr!&ed
%'ere!n !%'ou% re$ard %o 'e%'er a %a"ayer ! a re$ula%ed "u&l!c u%!l!%y or an unre$ula%ed co*"any.
.0 n add!%!on %o "ec!#y!n$ cla l!ve #or eac' ae% $u!del!ne cla, %'e %a&le l!% cer%a!n "ro"er%y #or
'!c' a recovery "er!od ! a!$ned, no%!%'%and!n$ uc' "ro"er%y cla l!#e (!# any). ee ec%!on 4 o# %'!
revenue "rocedure. 'e l!%ed a!$ned "ro"er%y clae (deno%ed +-E) $enerally do no% corre"ond %o ae%$u!del!ne clae #or '!c' cla l!ve are "ec!#!ed !n %'e %a&le. 'e cla l!#e (!# any) o# an !%e* o#a!$ned "ro"er%y decr!&ed !n clae +-E ! de%er*!ned &y re#erence %o %'e ae% $u!del!ne cla (!# any)
con%a!n!n$ uc' !%e* o# "ro"er%y. # an !%e* o# a!$ned "ro"er%y decr!&ed !n clae +-E ! no% con%a!ned
!n any ae% $u!del!ne cla, uc' !%e* o# "ro"er%y 'a no cla l!#e.
Exaples. Fual!#!ed %ec'nolo$!cal eGu!"*en% a de#!ned !n ec%!on 168(!)() (cla ) ! a!$ned arecovery "er!od o# 5 year #or &o%' %'e $eneral and al%erna%!ve de"rec!a%!on y%e*, no%!%'%and!n$ uc'
"ro"er%y cla l!#e (!# any). Pro"er%y '!c' ! a co*"u%er or "er!"'eral eGu!"*en%, '!$' %ec'nolo$y
%ele"'one %a%!on eGu!"*en% !n%alled on %'e cu%o*er "re*!e or '!$' %ec'nolo$y *ed!cal eGu!"*en%
!%'!n %'e *ean!n$ o# ec%!on 168(!)(), *ay &e decr!&ed !n ae% $u!del!ne cla 00.1 (cla l!#e 6 year),
8.14 (cla l!#e 10 year) or 57.0 (cla l!#e 9 year), re"ec%!vely. Pro"er%y ued !n connec%!on !%'
reearc' and e"er!*en%a%!on re#erred %o !n ec%!on 168(e)(4)() (cla C) ! a!$ned a recovery "er!od o# 5
year #or %'e $eneral de"rec!a%!on y%e*, no%!%'%and!n$ !% cla l!#e (!# any). uc' "ro"er%y recovery "er!od #or %'e al%erna%!ve de"rec!a%!on y%e* ! &aed on !% cla l!#e (!# any). +n !%e* o# "ro"er%y ued !nconnec%!on !%' reearc' and e"er!*en%a%!on 'a a cla l!#e !# uc' "ro"er%y ! con%a!ned !n an ae%
$u!del!ne cla.
.05 'e #ollo!n$ "ec!al rule are !ncor"ora%ed #ro* Rev. Proc. 84-45, ec%!on .0(!!!) and (!v)
1 +e% $u!del!ne cla 00.4, =;and *"rove*en%,> !nclude =o%'er %an$!&le "ro"er%y> %'a% Gual!#!e
under ec%!on 1.8-1(d) o# %'e nco*e a Re$ula%!on. ?oever, a %ruc%ure %'a% ! een%!ally an !%e* o#
*ac'!nery or eGu!"*en% or a %ruc%ure %'a% 'oue "ro"er%y ued a an !n%e$ral "ar% o# an ac%!v!%y "ec!#!ed!n ec%!on 8(a)(1)()(!) o# %'e Code, !# %'e ue o# %'e %ruc%ure ! o cloely rela%ed %o %'e ue o# %'e
"ro"er%y %'a% %'e %ruc%ure clearly can &e e"ec%ed %o &e re"laced 'en %'e "ro"er%y !% !n!%!ally 'oue !
re"laced, ! !ncluded !n %'e ae% $u!del!ne cla a""ro"r!a%e %o %'e eGu!"*en% %o '!c' !% ! rela%ed.
+e% cla 40.11 !nclude $eneral re&u!ld!n$ or re'a&!l!%a%!on co% #or %'e "ec!al %ool de#!ned !n
cla 40.11 %'a% 'ave &een %rad!%!onally ca"!%al!ed a %'e co% o# a ne ae%.
EC. 6. EEC O/ O?ER REVE/E PROCE2RE
Rev. Proc. 84-45 ! o&ole%ed #or "ro"er%y %'a% ! u&<ec% %o ec%!on 168 o# %'e Code.
Recovery Per!od(in years)
Alter-
General native
Depre-Asset Class Life ciation
ciation
class Description of assets included (in years) System
System
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SPECIFIC DEPECIA!LE ASSE"S #SED I$ ALL !#SI$ESS AC"I%I"IES&
E'CEP" AS $"ED
Cla ;!#e D+CR
**+,, ffice Furniture& Fitures& and E.uipment
Includes furniture and fitures t/at are
not a structural component of a 0uildin1+
Includes suc/ assets as des2s& files&
safes& and communications e.uipment+ Does
not include communications e.uipment t/at
is included in ot/er classes++++++++++++++ ,* 3
**+,4 Information Systems
Includes computers and t/eir perip/eral
e.uipment used in administerin1 normal
0usiness transactions and t/e maintenance
of 0usiness records& t/eir retrieval and
analysis+ Information systems are defined
as
,) Computers A computer is a pro1ramma0le
electronically activated device capa0le of
acceptin1 information& applyin1 prescri0ed
processes to t/e information& and supplyin1
t/e results of t/ese processes 5it/ or
5it/out /uman intervention+ It usually
consists of a central processin1 unit
containin1 etensive stora1e& lo1ic&
arit/metic& and control capa0ilities+
Ecluded from t/is cate1ory are addin1
mac/ines& electronic des2 calculators&
etc+& and ot/er e.uipment descri0ed in
class **+,6+
4) Perip/eral e.uipment consists of t/e
auiliary mac/ines 5/ic/ are desi1ned to
0e placed under control of t/e central
processin1 unit+ $onlimitin1 eamples are
Card readers& card punc/es& ma1netic tape
feeds& /i1/ speed printers& optical c/aracter readers& tape cassettes& mass
stora1e units& paper tape e.uipment&
2eypunc/es& data entry devices&
teleprinters& terminals& tape drives&
disc drives& disc files& disc pac2s&
visual ima1e pro7ector tu0es& card sorters&
plotters& and collators+ Perip/eral
e.uipment may 0e used on-line or off-line+
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Does not include e.uipment t/at is an
inte1ral part of ot/er capital e.uipment
t/at is included in ot/er classes of
economic activity& i+e+& computers used
primarily for process or production
control& s5itc/in1& c/annelin1& and
automatin1 distri0utive trades and services
suc/ as point of sale (PS) computer
systems+ Also& does not include e.uipment
of a 2ind used primarily for amusement or
entertainment of t/e user++++++++++++++++++ 8 9 :
9 :
: Property descri0ed in asset class **+,4 5/ic/ is .ualified
tec/nolo1ical e.uipment as defined in section ,8;(i)(4) is assi1ned a
recovery period of 9 years not5it/standin1 its class life+ See section
6 of t/e revenue procedure+
**+,6 Data <andlin1 E.uipment& ecept Computers
Includes only type5riters& calculators& addin1 and accountin1 mac/ines& copiers&
and duplicatin1 e.uipment++++++++++++++++++ 8 9
**+4, Airplanes (airframes and en1ines)& ecept
t/ose used in commercial or contract
carryin1 of passen1ers or frei1/t& and all
/elicopters (airframes and en1ines)++++++++ 8 9
**+44 Automo0iles& "ais+++++++++++++++++++++++++ 6 9
**+46 !uses++++++++++++++++++++++++++++++++++++++ = 9
**+4>, Li1/t General Purpose "ruc2s Includes truc2s for use over t/e road
(actual unloaded 5ei1/t less t/an ,6&***
pounds)++++++++++++++++++++++++++++++++++++ > 9
**+4>4 <eavy General Purpose "ruc2s
Includes /eavy 1eneral purpose truc2s&
concrete ready mi truc2ers& and ore
truc2s& for use over t/e road (actual
unloaded 5ei1/t ,6&*** pounds or more)+++++ 8 9
**+49 ailroad Cars and Locomotives& ecept
t/ose o5ned 0y railroad transportation
companies+++++++++++++++++++++++++++++++++ ,9 3 9
**+48 "ractor #nits For #se ver-"/e-oad++++++++ > 6
**+43 "railers and "railer-?ounted Containers++++ 8 9
**+4; %essels& !ar1es& "u1s& and Similar @ater
"ransportation E.uipment& ecept t/ose used
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in marine construction++++++++++++++++++++ ,; ,*
**+6 Land Improvements
Includes improvements directly to or added
to land& 5/et/er suc/ improvements are
section ,4>9 property or section ,49*
property& provided suc/ improvements are
deprecia0le+ Eamples of suc/ assets mi1/t
include side5al2s& roads& canals&
5ater5ays& draina1e facilities& se5ers (not
includin1 municipal se5ers in Class 9,)&
5/arves and doc2s& 0rid1es& fences&
landscapin1& s/ru00ery& or radio and
television transmittin1 to5ers+ Does not
include land improvements t/at are
eplicitly included in any ot/er class&
and 0uildin1s and structural components as
defined in section ,+>;-,(e) of t/e
re1ulations+ Ecludes pu0lic utility
initial clearin1 and 1radin1 land
improvements as specified in ev+ ul+ 34->*6& ,=34-4 C+!+ ,*4+++++++++++++++++++ 4* ,9
**+> Industrial Steam and Electric Generation
andor Distri0ution Systems
Includes assets& 5/et/er suc/ assets are
section ,4>9 property or ,49* property&
providin1 suc/ assets are deprecia0le& used
in t/e production andor distri0ution of
electricity 5it/ rated total capacity in
ecess of 9** Bilo5atts andor assets used
in t/e production andor distri0ution of
steam 5it/ rated total capacity in ecess
of ,4&9** pounds per /our for use 0y t/e
tapayer in its industrial manufacturin1
process or plant activity and not
ordinarily availa0le for sale to ot/ers+
Does not include 0uildin1s and structural
components as defined in section ,+>;-,(e)
of t/e re1ulations+ Assets used to 1enerate
andor distri0ute electricity or steam of
t/e type descri0ed a0ove 0ut of lesser
rated capacity are not included& 0ut are
included in t/e appropriate manufacturin1
e.uipment classes else5/ere specified+ Also
includes electric 1eneratin1 and steam
distri0ution assets& 5/ic/ may utilie
steam produced 0y a 5aste reduction and resource recovery plant& used 0y t/e
tapayer in its industrial manufacturin1
process or plant activity+ Steam and
c/emical recovery 0oiler systems used for
t/e recovery and re1eneration of c/emicals
used in manufacturin1& 5it/ rated capacity
in ecess of t/at descri0ed a0ove& 5it/
specifically related distri0ution and
return systems are not included 0ut are
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included in appropriate manufacturin1
e.uipment classes else5/ere specified+ An
eample of an ecluded steam and c/emical
recovery 0oiler system is t/at used in t/e
pulp and paper manufacturin1 industry+++++ 44 ,9
DEPECIA!LE ASSE"S #SED I$ "<E FLL@I$G AC"I%I"IES
*,+, A1riculture
Includes mac/inery and e.uipment& 1rain
0ins& and fences 0ut no ot/er land
improvements& t/at are used in t/e
production of crops or plants& vines& and
trees livestoc2 t/e operation of farm
dairies& nurseries& 1reen/ouses& sod farms&
mus/room cellars& cran0erry 0o1s& apiaries&
and fur farms t/e performance of
a1riculture& animal /us0andry& and
/orticultural services++++++++++++++++++++ ,* 3
*,+,, Cotton Ginnin1 Assets+++++++++++++++++++++ ,4 3*,+4, Cattle& !reedin1 or Dairy++++++++++++++++++ 3 9
*,+44, Any 0reedin1 or 5or2 /orse t/at is ,4 years
old or less at t/e time it is placed in
service :: +++++++++++++++++++++++++++++++ : 3
*,+444 Any 0reedin1 or 5or2 /orse t/at is more
t/an ,4 years old at t/e time it is placed
in service :: ++++++++++++++++++++++++++++ : 6
*,+446 Any race /orse t/at is more t/an 4 years old
at t/e time it is placed in service :: ++++ : 6
*,+44> Any /orse t/at is more t/an ,4 years old at
t/e time it is placed in service and t/at is neit/er a race /orse nor a /orse
descri0ed in class *,+444 :: ++++++++++++++ : 6
*,+449 Any /orse not descri0ed in classes *,+44,&
*,+444& *,+446& or *,+44>++++++++++++++++++ ,4 3
*,+46 <o1s& !reedin1+++++++++++++++++++++++++++++ 6 6
*,+4> S/eep and Goats& !reedin1++++++++++++++++++ 9 9
*,+6 Farm 0uildin1s ecept structures included
in Class *,+>+++++++++++++++++++++++++++++ 49 4*
*,+> Sin1le purpose a1ricultural or /orticultural
structures (5it/in t/e meanin1 of section
>;(p) of t/e Code)++++++++++++++++++++++++ ,9 3
,*+* ?inin1
Includes assets used in t/e minin1 and
.uarryin1 of metallic and nonmetallic
minerals (includin1 sand& 1ravel& stone&
and clay) and t/e millin1& 0eneficiation
and ot/er primary preparation of suc/
materials+++++++++++++++++++++++++++++++++ ,9 3
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: Property descri0ed in asset classes *,+446& *,+44>& and *,+449 are
assi1ned recovery periods under eit/er section ,8;(e)(6)(A) or section
,8;(1)(4)(C) 0ut /ave no class lives+
:: A /orse is more t/an 4 (or ,4) years old after t/e day t/at is 4>
(or ,>>) mont/s after its actual 0irt/ date+
,6+* ffs/ore Drillin1
Includes assets used in offs/ore drillin1
for oil and 1as suc/ as floatin1& self-
propelled and ot/er drillin1 vessels&
0ar1es& platforms& and drillin1 e.uipment
and support vessels suc/ as tenders&
0ar1es& to50oats and cre50oats+ Ecludes
oil and 1as production assets++++++++++++++ 3+9 9
,6+, Drillin1 of il and Gas @ells
Includes assets used in t/e drillin1 of
ons/ore oil and 1as 5ells and t/e provision
of 1eop/ysical and ot/er eploration
services and t/e provision of suc/ oil and 1as field services as c/emical treatment&
plu11in1 and a0andonin1 of 5ells and
cementin1 or perforatin1 5ell casin1s+ Does
not include assets used in t/e performance
of any of t/ese activities and services 0y
inte1rated petroleum and natural 1as
producers for t/eir o5n account++++++++++++ 8 9
,6+4 Eploration for and Production of Petroleum
and $atural Gas Deposits
Includes assets used 0y petroleum and
natural 1as producers for drillin1 of 5ells
and production of petroleum and natural 1as&
includin1 1at/erin1 pipelines and related
stora1e facilities+ Also includes petroleum
and natural 1as offs/ore transportation
facilities used 0y producers and ot/ers
consistin1 of platforms (ot/er t/an drillin1
platforms classified in Class ,6+*)&
compression or pumpin1 e.uipment& and
1at/erin1 and transmission lines to t/e
first ons/ore transs/ipment facility+ "/e
assets used in t/e first ons/ore
transs/ipment facility are also included
and consist of separation e.uipment (used
for separation of natural 1as& li.uids& and
solids)& compression or pumpin1 e.uipment (ot/er t/an e.uipment classified in Class
>=+46)& and li.uid /oldin1 or stora1e
facilities (ot/er t/an t/ose classified in
Class >=+49)+ Does not include support
vessels+++++++++++++++++++++++++++++++++++ ,> 3
,6+6 Petroleum efinin1
Includes assets used for t/e distillation&
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fractionation& and catalytic crac2in1 of
crude petroleum into 1asoline and its
ot/er components++++++++++++++++++++++++++ ,8 ,*
,9+* Construction
Includes assets used in construction 0y
1eneral 0uildin1& special trade& /eavy and
marine construction contractors& operative
and investment 0uilders& real estate
su0dividers and developers& and ot/ers
ecept railroads+++++++++++++++++++++++++++ 8 9 8
ecovery Periods
(in years)
Alter-
General native
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Depre-
Asset Class Life ciation
ciation
class Description of assets included (in years) System
System
4*+, ?anufacture of Grain and Grain ?ill Products
Includes assets used in t/e production of
/ours& cereals& livestoc2 feeds& and ot/er
1rain and 1rain mill products+++++++++++++ ,3 ,* ,3
4*+4 ?anufacture of Su1ar and Su1ar Products
Includes assets used in t/e production of
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ra5 su1ar& syrup& or finis/ed su1ar from
su1ar cane or su1ar 0eets+++++++++++++++++ ,; ,* ,;
4*+6 ?anufacture of %e1eta0le ils and %e1eta0le
il Products
Includes assets used in t/e production of
oil from ve1eta0le materials and t/e
manufacture of related ve1eta0le oil
products++++++++++++++++++++++++++++++++++ ,; ,* ,;
4*+> ?anufacture of t/er Food and Bindred
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Products
Includes assets used in t/e production of
foods and 0evera1es not included in classes
4*+,& 4*+4 and 4*+6+++++++++++++++++++++++ ,4 3 ,4
4*+9+ ?anufacture of Food and !evera1es--Special
<andlin1 Devices
Includes assets defined as specialied
materials /andlin1 devices suc/ as
returna0le pallets& palletied containers&
and fis/ processin1 e.uipment includin1
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0oes& 0as2ets& carts& and fla2in1 trays
used in activities as defined in classes
4*+,& 4*+4& 4*+6 and 4*+>+ Does not include
1eneral purpose small tools suc/ as 5renc/es
and drills& 0ot/ /and and po5er-driven& and
ot/er 1eneral purpose e.uipment suc/ as
conveyors& transfer e.uipment& and materials
/andlin1 devices+++++++++++++++++++++++++++ > 6 >
4,+* ?anufacture of "o0acco and "o0acco Products
Includes assets used in t/e production of
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ci1arettes& ci1ars& smo2in1 and c/e5in1
to0acco& snuff& and ot/er to0acco
products++++++++++++++++++++++++++++++++++ ,9 3 ,9
44+, ?anufacture of Bnitted Goods
Includes assets used in t/e production of
2nitted and netted fa0rics and lace+ Assets
used in yarn preparation& 0leac/in1& dyein1&
printin1& and ot/er similar finis/in1
processes& teturin1& and pac2a1in1& are
else5/ere classified++++++++++++++++++++++ 3+9 9
3+9
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44+4 ?anufacture of arn& "/read& and @oven
Fa0ric
Includes assets used in t/e production of
spun yarns includin1 t/e preparin1&
0lendin1& spinnin1& and t5istin1 of fi0ers
into yarns and t/reads& t/e preparation of
yarns suc/ as t5istin1& 5arpin1& and
5indin1& t/e production of covered elastic
yarn and t/read& corda1e& 5oven fa0ric&
tire fa0ric& 0raided fa0ric& t5isted 7ute
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for pac2a1in1& mattresses& pads& s/eets&
and industrial 0elts& and t/e processin1 of
tetile mill 5aste to recover fi0ers&
floc2s& and s/oddies+ Assets used to
manufacture carpets& man-made fi0ers& and
non5ovens& and assets used in teturin1&
0leac/in1& dyein1& printin1& and ot/er
similar finis/in1 processes& are else5/ere
classified++++++++++++++++++++++++++++++++ ,, 3 ,,
44+6 ?anufacture of Carpets& and Dyein1&
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Finis/in1& and Pac2a1in1 of "etile
Products and ?anufacture of ?edical and
Dental Supplies
Includes assets used in t/e production of
carpets& ru1s& mats& 5oven carpet 0ac2in1&
c/enille& and ot/er tufted products& and
assets used in t/e 7oinin1 to1et/er of
0ac2in1 5it/ carpet yarn or fa0ric+ Includes
assets used in 5as/in1& scourin1& 0leac/in1&
dyein1& printin1& dryin1& and similar
finis/in1 processes applied to tetile
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fa0rics& yarns& t/reads& and ot/er tetile
1oods+ Includes assets used in t/e
production and pac2a1in1 of tetile
products& ot/er t/an apparel& 0y creasin1&
formin1& trimmin1& cuttin1& and se5in1& suc/
as t/e preparation of carpet and fa0ric
samples& or similar 7oinin1 to1et/er
processes (ot/er t/an t/e production of
scrim reinforced paper products and
laminated paper products)& suc/ as t/e
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se5in1 and foldin1 of /osiery and panty
/ose& and t/e creasin1& foldin1& trimmin1&
and cuttin1 of fa0rics to produce non5oven
products& suc/ as disposa0le diapers and
sanitary products+ Also includes assets
used in t/e production of medical and
dental supplies ot/er t/an dru1s and
medicines+ Assets used in t/e manufacture
of non5oven carpet 0ac2in1& and /ard surface
floor coverin1& suc/ as tile& ru00er& and
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cor2& are else5/ere classified+++++++++++++ = 9 =
44+> ?anufacture of "etured arns
Includes assets used in t/e processin1 of
yarns to impart 0ul2 andor stretc/
properties to t/e yarn+ "/e principal
mac/ines involved are falset5ist& dra5&
0eam-to-0eam& and stuffer 0o teturin1
e.uipment and related /i1/speed t5isters
and 5inders+ Assets& as descri0ed a0ove&
5/ic/ are used to furt/er process man-made
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fi0ers are else5/ere classified 5/en
located in t/e same plant in an inte1rated
operation 5it/ man-made fi0er producin1
assets+ Assets used to manufacture man-made
fi0ers and assets used in 0leac/in1& dyein1&
printin1& and ot/er similar finis/in1
processes& are else5/ere classified++++++++ ; 9 ;
44+9 ?anufacture of $on5oven Fa0rics
Includes assets used in t/e production of
non5oven fa0rics& felt 1oods includin1 felt
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/ats& paddin1& 0attin1& 5addin1& oa2um& and
fillin1s& from ne5 materials and from
tetile mill 5aste+ $on5oven fa0rics are
defined as fa0rics (ot/er t/an reinforced
and laminated composites consistin1 of
non5ovens and ot/er products) manufactured
0y 0ondin1 natural andor synt/etic fi0ers
andor filaments 0y means of induced
mec/anical interloc2in1& fluid entan1lement&
c/emical ad/esion& t/ermal or solvent
reaction& or 0y com0ination t/ereof ot/er
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t/an natural /ydration 0ondin1 as occurs
5it/ natural cellulose fi0ers+ Suc/ means
include resin 0ondin1& 5e0 0ondin1& and
melt 0ondin1+ Specifically includes assets
used to ma2e floc2ed and needle punc/ed
products ot/er t/an carpets and ru1s+
Assets& as descri0ed a0ove& 5/ic/ are used
to manufacture non5ovens are else5/ere
classified 5/en located in t/e same plant
in an inte1rated operation 5it/ man-made
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fi0er producin1 assets+ Assets used to
manufacture man-made fi0ers and assets used
in 0leac/in1& dyein1& printin1& and ot/er
similar finis/in1 processes& are else5/ere
classified++++++++++++++++++++++++++++++++ ,* 3 ,*
46+* ?anufacture of Apparel and t/er Finis/ed
Products
Includes assets used in t/e production of
clot/in1 and fa0ricated tetile products 0y
t/e cuttin1 and se5in1 of 5oven fa0rics&
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ot/er tetile products+ and furs 0ut does
not include assets used in t/e manufacture
of apparel from ru00er and leat/er+++++++++ = 9 =
4>+, Cuttin1 of "im0er
Includes lo11in1 mac/inery and e.uipment and
road0uildin1 e.uipment used 0y lo11in1 and
sa5mill operators and pulp manufacturers
for t/eir o5n account++++++++++++++++++++++ 8 9 8
4>+4 Sa5in1 of Dimensional Stoc2 from Lo1s
Includes mac/inery and e.uipment installed
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in permanent or 5ell esta0lis/ed sa5mills ,* 3 ,*
4>+6 Sa5in1 of Dimensional Stoc2 from Lo1s
Includes mac/inery and e.uipment installed
in sa5mills c/aracteried 0y temporary
foundations and a lac2& or minimum amount&
of lum0er/andlin1& dryin1& and residue
disposal e.uipment and facilities++++++++++ 8 9 8
4>+> ?anufacture of @ood Products& and Furniture
Includes assets used in t/e production of
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ply5ood& /ard0oard& floorin1& veneers&
furniture& and ot/er 5ood products&
includin1 t/e treatment of poles and
tim0er++++++++++++++++++++++++++++++++++++ ,* 3 ,*
48+, ?anufacture of Pulp and Paper
Includes assets for pulp materials /andlin1
and stora1e& pulp mill processin1& 0leac/
processin1& paper and paper0oard
manufacturin1& and on-line finis/in1+
Includes pollution control assets and all
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land improvements associated 5it/ t/e
factory site or production process suc/ as
effluent ponds and canals& provided suc/
improvements are deprecia0le 0ut does not
include 0uildin1s and structural components
as defined in section ,+>;-,(e)(,) of t/e
re1ulations+ Includes steam and c/emical
recovery 0oiler systems& 5it/ any rated
capacity& used for t/e recovery and
re1eneration of c/emicals used in
manufacturin1+ Does not include assets
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used eit/er in pulp5ood lo11in1& or in t/e
manufacture of /ard0oard++++++++++++++++++ ,6 3 ,6
48+4 ?anufacture of Converted Paper& Paper0oard&
and Pulp Products
Includes assets used for modification& or
remanufacture of paper and pulp into
converted products& suc/ as paper coated
off t/e paper mac/ine& paper 0a1s& paper
0oes& cartons and envelopes+ Does not
include assets used for manufacture of
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non5ovens t/at are else5/ere classified+++ ,* 3 ,*
43+* Printin1& Pu0lis/in1& and Allied Industries
Includes assets used in printin1 0y one or
more processes& suc/ as letter-press&
lit/o1rap/y& 1ravure& or screen t/e
performance of services for t/e printin1
trade& suc/ as 0oo20indin1& typesettin1&
en1ravin1& p/oto-en1ravin1& and
electrotypin1 and t/e pu0lication of
ne5spapers& 0oo2s& and periodicals++++++++ ,, 3 ,,
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4;+* ?anufacture of C/emicals and Allied Products
Includes assets used to manufacture 0asic
or1anic and inor1anic c/emicals c/emical
products to 0e used in furt/er manufacture&
suc/ as synt/etic fi0ers and plastics
materials and finis/ed c/emical products+
Includes assets used to furt/er process
man-made fi0ers& to manufacture plastic
film& and to manufacture non5oven fa0rics&
5/en suc/ assets are located in t/e same
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plant in an inte1rated operation 5it/
c/emical products producin1 assets+ Also
includes assets used to manufacture
p/oto1rap/ic supplies& suc/ as film&
p/oto1rap/ic paper& sensitied p/oto1rap/ic
paper& and developin1 c/emicals+ Includes
all land improvements associated 5it/ plant
site or production processes& suc/ as
effluent ponds and canals& provided suc/
land improvements are deprecia0le 0ut does
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not include 0uildin1s and structural
components as defined in section ,+>;-,(e)
of t/e re1ulations+ Does not include assets
used in t/e manufacture of finis/ed ru00er
and plastic products or in t/e production
of natural 1as products& 0utane& propane&
and 0yproducts of natural 1as production
plants++++++++++++++++++++++++++++++++++++ =+9 9
=+9
6*+, ?anufacture of u00er Products
Includes assets used for t/e production of
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products from natural& synt/etic& or
reclaimed ru00er& 1utta perc/a& 0alata& or
1utta sia2& suc/ as tires& tu0es& ru00er
foot5ear& mec/anical ru00er 1oods& /eels and
soles& floorin1& and ru00er sundries and in
t/e recappin1& retreadin1& and re0uildin1
of tires++++++++++++++++++++++++++++++++++ ,> 3
,>
6*+,, ?anufacture of u00er Products--Special
"ools and Devices
Includes assets defined as special tools&
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suc/ as 7i1s& dies& mandrels& molds& lasts&
patterns& specialty containers& pallets&
s/ells and tire molds& and accessory parts
suc/ as rin1s and insert plates used in
activities as defined in class 6*+,+ Does
not include tire 0uildin1 drums and
accessory parts and 1eneral purpose small
tools suc/ as 5renc/es and drills& 0ot/
po5er and /and-driven& and ot/er 1eneral
purpose e.uipment suc/ as conveyors and
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transfer e.uipment+++++++++++++++++++++++++ > 6 >
6*+4 ?anufacture of Finis/ed Plastic Products
Includes assets used in t/e manufacture of
plastics products and t/e moldin1 of
primary plastics for t/e trade+ Does not
include assets used in t/e manufacture of
0asic plastics materials nor t/e
manufacture of p/ono1rap/ records+++++++++ ,, 3 ,,
6*+4, ?anufacture of Finis/ed Plastic Products--
Special "ools
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Includes assets defined as special tools&
suc/ as 7i1s& dies& fitures& molds&
patterns& 1au1es& and specialty transfer
and s/ippin1 devices& used in activities as
defined in class 6*+4+ Special tools are
specifically desi1ned for t/e production or
processin1 of particular parts and /ave no
si1nificant utilitarian value and cannot 0e
adapted to furt/er or different use after
c/an1es or improvements are made in t/e
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model desi1n of t/e particular part
produced 0y t/e special tools+ Does not
include 1eneral purpose small tools suc/ as
5renc/es and drills& 0ot/ /and and po5er-
driven& and ot/er 1eneral purpose e.uipment
suc/ as conveyors& transfer e.uipment& and
materials /andlin1 devices++++++++++++++++ 6+9 66+9
6,+* ?anufacture of Leat/er and Leat/er Products
Includes assets used in t/e tannin1&
curryin1& and finis/in1 of /ides and s2ins
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t/e processin1 of fur pelts and t/e
manufacture of finis/ed leat/er products&
suc/ as foot5ear& 0eltin1& apparel& and
lu11a1e+++++++++++++++++++++++++++++++++++ ,, 3 ,,
ecovery Periods
(in years)
Alter-
General native
Depre-
Asset Class Life ciation
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ciation
class Description of assets included (in years) System
System
64+, ?anufacture of Glass Products
Includes assets used in t/e production of
flat& 0lo5n& or pressed products of 1lass&
suc/ as float and 5indo5 1lass& 1lass
containers& 1lass5are and fi0er1lass+ Does
not include assets used in t/e manufacture
of lenses+++++++++++++++++++++++++++++++++ ,> 3 ,>
64+,, ?anufacture of Glass Products--Special
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"ools
Includes assets defined as special tools
suc/ as molds& patterns& pallets& and
specialty transfer and s/ippin1 devices
suc/ as steel rac2s to transport automotive
1lass& used in activities as defined in
class 64+,+ Special tools are specifically
desi1ned for t/e production or processin1
of particular parts and /ave no si1nificant
utilitarian value and cannot 0e adapted to
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furt/er or different use after c/an1es or
improvements are made in t/e model desi1n
of t/e particular part produced 0y t/e
special tools+ Does not include 1eneral
purpose small tools suc/ as 5renc/es and
drills& 0ot/ /and and po5er driven& and
ot/er 1eneral purpose e.uipment suc/ as
conveyors& transfer e.uipment& and
materials /andlin1 devices++++++++++++++++ 4+9 6
4+9
64+4 ?anufacture of Cement
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Includes assets used in t/e production of
cement& 0ut does not include any assets
used in t/e manufacture of concrete and
concrete products nor in any minin1 or
etraction process++++++++++++++++++++++++ 4* ,9 4*
64+6 ?anufacture of t/er Stone and Clay Products
Includes assets used in t/e manufacture of
products from materials in t/e form of clay
and stone& suc/ as 0ric2& tile& and pipe
pottery and related products& suc/ as
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vitreous-c/ina& plum0in1 fitures&
eart/en5are and ceramic insulatin1
materials and also includes assets used
in manufacture of concrete and concrete
products+ Does not include assets used in
any minin1 or etraction processes++++++++ ,9 3 ,9
66+4 ?anufacture of Primary $onferrous ?etals
Includes assets used in t/e smeltin1&
refinin1& and electrolysis of nonferrous
metals from ore& pi1& or scrap& t/e rollin1&
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fitures& 1au1es& and dra5in1s concernin1
suc/ special tools used in t/e activities
as defined in class 66+4& ?anufacture of
Primary $onferrous ?etals+ Special tools
are specifically desi1ned for t/e production
or processin1 of particular products or
parts and /ave no si1nificant utilitarian
value and cannot 0e adapted to furt/er or
different use after c/an1es or improvements
are made in t/e model desi1n of t/e
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particular part produced 0y t/e special
tools+ Does not include 1eneral purpose
small tools suc/ as 5renc/es and drills&
0ot/ /and and po5er-driven& and ot/er
1eneral purpose e.uipment suc/ as conveyors&
transfer e.uipment& and materials /andlin1
devices+ olls& mandrels and refractories
are not included in class 66+4, 0ut are
included in class 66+4++++++++++++++++++++ 8+9 9 8+9
66+6 ?anufacture of Foundry Products
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Includes assets used in t/e castin1 of iron
and steel& includin1 related operations suc/
as moldin1 and corema2in1+ Also includes
assets used in t/e finis/in1 of castin1s and
patternma2in1 5/en performed at t/e foundry&
all special tools and related land
improvements++++++++++++++++++++++++++++++ ,> 3 ,>
66+> ?anufacture of Primary Steel ?ill Products
Includes assets used in t/e smeltin1&
reduction& and refinin1 of iron and steel
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from ore& pi1& or scrap t/e rollin1&
dra5in1 and alloyin1 of steel t/e
manufacture of nails& spi2es& structural
s/apes& tu0in1& 5ire& and ca0le+ Includes
assets used 0y steel service centers&
ferrous metal for1es& and assets used in
co2e production& re1ardless of o5ners/ip+
Also includes related land improvements and
all special tools used in t/e a0ove
activities++++++++++++++++++++++++++++++++ ,9 3 ,9
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6>+* ?anufacture of Fa0ricated ?etal Products
Special "ools
Includes assets used in t/e production of
metal cans& tin5are& fa0ricated structural
metal products& metal stampin1s& and ot/er
ferrous and nonferrous metal and 5ire
products not else5/ere classified+ Does
not include assets used to manufacture
non-electric /eatin1 apparatus++++++++++++ ,4 3 ,4
6>+*, ?anufacturer of Fa0ricated ?etal Products
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Special "ools
Includes assets defined as special tools
suc/ as dies& 7i1s& molds& patterns&
fitures& 1au1es& and returna0le containers
and dra5in1s concernin1 suc/ special tools
used in t/e activities as defined in class
6>+*+ Special tools are specifically
desi1ned for t/e production or processin1
of particular mac/ine components& products&
or parts& and /ave no si1nificant
utilitarian value and cannot 0e adapted to
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furt/er or different use after c/an1es or
improvements are made in t/e model desi1n
of t/e particular part produced 0y t/e
special tools+ Does not include 1eneral
purpose small tools suc/ as 5renc/es and
drills& 0ot/ /and and po5er-driven& and
ot/er 1eneral purpose e.uipment suc/ as
conveyors& transfer e.uipment& and
materials /andlin1 devices+++++++++++++++++ 6 6 6
69+* ?anufacture of Electrical and $on-Electrical
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?ac/inery and t/er ?ec/anical Products
Includes assets used to manufacture or
re0uild finis/ed mac/inery and e.uipment and
replacement parts t/ereof suc/ as mac/ine
tools& 1eneral industrial and special
industry mac/inery& electrical po5er
1eneration& transmission& and distri0ution
systems& space /eatin1& coolin1& and
refri1eration systems& commercial and /ome
appliances& farm and 1arden mac/inery&
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construction mac/inery& minin1 and oil
field mac/inery& internal com0ustion en1ines
(ecept t/ose else5/ere classified)&
tur0ines (ecept t/ose t/at po5er air0orne
ve/icles)& 0atteries& lamps and li1/tin1
fitures& car0on and 1rap/ite products& and
electromec/anical and mec/anical products
includin1 0usiness mac/ines& instruments&
5atc/es and cloc2s& vendin1 and amusement
mac/ines& p/oto1rap/ic e.uipment& medical
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and dental e.uipment and appliances& and
op/t/almic 1oods+ Includes assets used 0y
manufacturers or re0uilders of suc/
finis/ed mac/inery and e.uipment in
activities else5/ere classified suc/ as t/e
manufacture of castin1s& for1in1s& ru00er
and plastic products& electronic
su0assem0lies or ot/er manufacturin1
activities if t/e interim products are used
0y t/e same manufacturer primarily in t/e
manufacture& assem0ly& or re0uildin1 of suc/
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finis/ed mac/inery and e.uipment+ Does not
include assets used in minin1& assets used
in t/e manufacture of primary ferrous and
nonferrous metals& assets included in class
**+ ,, t/rou1/ **+> and assets else5/ere
classified++++++++++++++++++++++++++++++++ ,* 3 ,*
68+* ?anufacture of Electronic Components&
Products& and Systems
Includes assets used in t/e manufacture of
electronic communication& computation&
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instrumentation and control systems&
includin1 air0orne applications also
includes assets used in t/e manufacture of
electronic products suc/ as fre.uency and
amplitude modulated transmitters and
receivers& electronic s5itc/in1 stations&
television cameras& video recorders& record
players and tape recorders& computers and
computer perip/eral mac/ines& and electronic
instruments& 5atc/es& and cloc2s also
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includes assets used in t/e manufacture of
components& provided t/eir primary use is
in products and systems defined a0ove suc/
as electron tu0es& capacitors& coils&
resistors& printed circuit su0strates&
s5itc/es& /arness ca0les& lasers& fi0er
optic devices& and ma1netic media devices+
Specifically ecludes assets used to
manufacture electronic products and
components& p/otocopiers& type5riters&
posta1e meters and ot/er electromec/anical
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and mec/anical 0usiness mac/ines and
instruments t/at are else5/ere classified+
Does not include semiconductor manufacturin1
e.uipment included in class 68+,+++++++++++ 8 9 8
68+, Any Semi-conductor ?anufacturin1 E.uipment 9 9 9
63+,, ?anufacture of ?otor %e/icles
Includes assets used in t/e manufacture and
assem0ly of finis/ed automo0iles& truc2s&
trailers& motor /omes& and 0uses+ Does not
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include assets used in minin1& printin1 and
pu0lis/in1& production of primary metals&
electricity& or steam& or t/e manufacture
of 1lass& industrial c/emicals& 0atteries&
or ru00er products& 5/ic/ are classified
else5/ere+ Includes assets used in
manufacturin1 activities else5/ere
classified ot/er t/an t/ose ecluded a0ove&
5/ere suc/ activities are incidental to and
an inte1ral part of t/e manufacture and
assem0ly of finis/ed motor ve/icles suc/ as
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t/e manufacture of parts and su0assem0lies
of fa0ricated metal products& electrical
e.uipment& tetiles& plastics& leat/er& and
foundry and for1in1 operations+ Does not
include any assets not classified in
manufacturin1 activity classes& e+1+& does
not include assets classified in asset
classes **+,, t/rou1/ **+>+ Activities 5ill
0e considered incidental to t/e manufacture
and assem0ly of finis/ed motor ve/icles only
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if 39 percent or more of t/e value of t/e
profits produced under one roof are used for
t/e manufacture and assem0ly of finis/ed
motor ve/icles+ Parts t/at are produced as
a normal replacement stoc2 complement in
connection 5it/ t/e manufacture and assem0ly
of finis/ed motor ve/icles are considered
used for t/e manufacture and assem0ly of
finis/ed motor ve/icles+ Do not include
assets used in t/e manufacture of component
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parts if t/ese assets are used 0y tapayers
not en1a1ed in t/e assem0ly of finis/ed
motor ve/icles++++++++++++++++++++++++++++ ,4 3
,4
63+,4 ?anufacture of ?otor %e/icles-Special "ools
Includes assets defined as special tools&
suc/ as 7i1s& dies& fitures& molds&
patterns& 1au1es& and specialty transfer and
s/ippin1 devices& o5ned 0y manufacturers of
finis/ed motor ve/icles and used in
.ualified activities as defined in class
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63+,,+ Special tools are specifically
desi1ned for t/e production or processin1
of particular motor ve/icle components and
/ave no si1nificant utilitarian value& and
cannot 0e adapted to furt/er or different
use& after c/an1es or improvements are made
in t/e model desi1n of t/e particular part
produced 0y t/e special tools+ Does not
include 1eneral purpose small tools suc/ as
5renc/es and drills& 0ot/ /and and
po5erdriven& and ot/er 1eneral purpose
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1uidance& control& radiation& computation&
test& navi1ation& and communication
e.uipment or t/e components t/ereof+++++++ ,* 3 ,*
63+6, S/ip and !oat !uildin1 ?ac/inery and
E.uipment
Includes assets used in t/e manufacture and
repair of s/ips& 0oats& caissons& marine
drillin1 ri1s& and special fa0rications not
included in asset classes 63+64 and 63+66+
Specifically includes all manufacturin1 and
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repairin1 mac/inery and e.uipment& includin1
mac/inery and e.uipment used in t/e
operation of assets included in asset class
63+64+ Ecludes 0uildin1s and t/eir
structural components+++++++++++++++++++++ ,4 3 ,4
63+64 S/ip and !oat !uildin1 Dry Doc2s and Land
Improvements
Includes assets used in t/e manufacture and
repair of s/ips& 0oats& caissons& marine
drillin1 ri1s& and special fa0rications not
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included in asset classes 63+6, and 63+66+
Specifically includes floatin1 and fied
dry doc2s& s/ip 0asins& 1ravin1 doc2s&
s/ip5ays& piers& and all ot/er land
improvements suc/ as 5ater& se5er& and
electric systems+ Ecludes 0uildin1s and
t/eir structural components+++++++++++++++ ,8 ,* ,8
63+66 S/ip and !oat !uildin1-Special "ools
Includes assets defined as special tools
suc/ as dies& 7i1s& molds& patterns&
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fitures& 1au1es& and dra5in1s concernin1
suc/ special tools used in t/e activities
defined in classes 63+6, and 63+64+ Special
tools are specifically desi1ned for t/e
production or processin1 of particular
mac/ine components& products& or parts& and
/ave no si1nificant utilitarian value and
cannot 0e adapted to furt/er or different
use after c/an1es or improvements are made
in t/e model desi1n of t/e particular part
produced 0y t/e special tools+ Does not
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include 1eneral purpose small tools suc/ as
5renc/es and drills& 0ot/ /and and po5er-
driven& and ot/er 1eneral purpose e.uipment
suc/ as conveyors& transfer e.uipment& and
materials /andlin1 devices++++++++++++++++ 8+9 9 8+9
ecovery Periods
(in years)
Alter-
General native
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Depre-
Asset Class Life ciation
ciation
class Description of assets included (in years) System
System
63+>, ?anufacture of Locomotives
Includes assets used in 0uildin1 or
re0uildin1 railroad locomotives (includin1
minin1 and industrial locomotives)+ Does not
include assets of railroad transportation
companies or assets of companies 5/ic/
manufacture components of locomotives 0ut
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do not manufacture finis/ed locomotives+++ ,,+9 3 ,,+9
63+>4 ?anufacture of ailroad Cars
Includes assets used in 0uildin1 or
re0uildin1 railroad frei1/t or passen1er
cars (includin1 rail transit cars)+ Does
not include assets of railroad
transportation companies or assets of
companies 5/ic/ manufacture components of
railroad cars 0ut do not manufacture
finis/ed railroad cars++++++++++++++++++++ ,4 3 ,4
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6=+* ?anufacture of At/letic& e5elry and t/er
Goods
Includes assets used in t/e production of
7e5elry musical instruments toys and
sportin1 1oods motion picture and
television films and tapes and pens&
pencils& office and art supplies& 0rooms&
0rus/es& cas2ets& etc+++++++++++++++++++++ ,4 3 ,4
ailroad "ransportation
Classes 5it/ t/e prefi >* include t/e
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assets identified 0elo5 t/at are used in
t/e commercial and contract carryin1 of
passen1ers and frei1/t 0y rail+ Assets
of electrified railroads 5ill 0e classified
in a manner correspondin1 to t/at set fort/
0elo5 for railroads not independently
operated as electric lines+ Ecludes t/e
assets included in classes 5it/ t/e prefi
0e1innin1 **+, and **+4 a0ove& and also
ecludes any non-deprecia0le assets included
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in Interstate Commerce Commission accounts
enumerated for t/is class+
>*+, ailroad ?ac/inery and E.uipment
Includes assets classified in t/e follo5in1
Interstate Commerce Commission accounts
oad5ay accounts
(,8) Station and office 0uildin1s (frei1/t
/andlin1 mac/inery and e.uipment only)
(49) "FCCFC terminals (frei1/t /andlin1
mac/inery and e.uipment only)
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(48) Communication systems
(43) Si1nals and interloc2ers
(63) oad5ay mac/ines
(>>) S/op mac/inery
E.uipment Accounts
(94) Locomotives
(96) Frei1/t train cars
(9>) Passen1er train cars
(93) @or2 e.uipment+++++++++++++++++++++ ,> 3 ,>
>*+4 ailroad Structures and Similar Improvements
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Includes assets classified in t/e follo5in1
Interstate Commerce Commission road accounts
(8) !rid1es& trestles& and culverts
(3) Elevated structures
(,6) Fences& sno5s/eds& and si1ns
(,8) Station and office 0uildin1s (stations
and ot/er operatin1 structures only)
(,3) oad5ay 0uildin1s
(,;) @ater stations
(,=) Fuel stations
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(4*) S/ops and en1ine/ouses
(49) "FCCFC terminals (operatin1
structures only)
(6,) Po5er transmission systems
(69) ?iscellaneous structures
(6=) Pu0lic improvements construction+++ 6* 4* 6*
>*+6 ailroad @/arves and Doc2s
Includes assets classified in t/e follo5in1
Interstate Commerce accounts
(46) @/arves and doc2s
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(4>) Coal and ore 5/arves+++++++++++++++ 4* ,9 4*
>*+> ailroad "rac2++++++++++++++++++++++++++++ ,* 3 ,*
>*+9, ailroad <ydraulic Electric Generatin1
E.uipment+++++++++++++++++++++++++++++++++ 9* 4* 9*
>*+94 ailroad $uclear Electric Generatin1
E.uipment+++++++++++++++++++++++++++++++++ 4* ,9 4*
>*+96 ailroad Steam Electric Generatin1
E.uipment+++++++++++++++++++++++++++++++++ 4; 4* 4;
>*+9> ailroad Steam& Compressed Air& and t/er
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Po5er Plant E.uipment+++++++++++++++++++++ 4; 4* 4;
>,+* ?otor "ransport-Passen1ers
Includes assets used in t/e ur0an and
interur0an commercial and contract carryin1
of passen1ers 0y road& ecept t/e
transportation assets included in classes
5it/ t/e prefi **+4+++++++++++++++++++++++ ; 9 ;
>4+* ?otor "ransport-Frei1/t
Includes assets used in t/e commercial and
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contract carryin1 of frei1/t 0y road& ecept
t/e transportation assets included in
classes 5it/ t/e prefi **+4+++++++++++++++ ; 9 ;
>>+* @ater "ransportation
Includes assets used in t/e commercial and
contract carryin1 of frei1/t and passen1ers
0y 5ater ecept t/e transportation assets
included in classes 5it/ t/e prefi **+4+
Includes all related land improvements++++ 4* ,9 4*
>9+* Air "ransport
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Includes assets (ecept /elicopters) used
in commercial and contract carryin1 of
passen1ers and frei1/t 0y air+ For purposes
of section ,+,83(a)-,,(d)(4)(iv)(a) of t/e
re1ulations& ependitures for repair&
maintenance& re/a0ilitation& or
improvementH s/all consist of direct
maintenance epenses (irrespective of
air5ort/iness provisions or c/ar1es) as
defined 0y Civil Aeronautics !oard uniform
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accounts 94**& maintenance 0urden (eclusive
of epenses pertainin1 to maintenance
0uildin1s and improvements) as defined 0y
Civil Aeronautics !oard uniform accounts
96**& and ependitures 5/ic/ are not
ecluded additionsH as defined in
section ,+,83(a)-,,(d)(4)(vi) of t/e
re1ulations and 5/ic/ 5ould 0e c/ar1ed to
property and e.uipment accounts in t/e
Civil Aeronautics !oard uniform system
of accounts+++++++++++++++++++++++++++++++ ,4 3 ,4
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>9+, Air "ransport (restricted)
Includes eac/ asset descri0ed in t/e
description of class >9+* 5/ic/ 5as /eld
0y t/e tapayer on April ,9& ,=38& or is
ac.uired 0y t/e tapayer pursuant to a
contract 5/ic/ 5as& on April ,9& ,=38& and
at all times t/ereafter& 0indin1 on t/e
tapayer+ "/is criterion of classification
0ased on 0indin1 contract concept is to 0e
applied in t/e same manner as under t/e
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1eneral rules epressed in section >=(0)(,)&
(>)& (9) and (;) of t/e Code (as in effect
prior to its repeal 0y t/e evenue Act of
,=3;& section 6,4(c)(,)& (d)& ,=3;-6
C+!+ ,& 8*)++++++++++++++++++++++++++++++++ 8 9 8
>8+* Pipeline "ransportation
Includes assets used in t/e private&
commercial& and contract carryin1 of
petroleum& 1as and ot/er products 0y means
of pipes and conveyors+ "/e trun2 lines and
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related stora1e facilities of inte1rated
petroleum and natural 1as producers are
included in t/is class+ Ecludes initial
clearin1 and 1radin1 land improvements as
specified in ev+ ul+ 34->*6& ,=34-4 C+!+
,*4& 0ut includes all ot/er related land
improvements++++++++++++++++++++++++++++++ 44 ,9 44
"elep/one Communications
Includes t/e assets identified 0elo5 and
t/at are used in t/e provision of commercial
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and contract telep/onic services suc/ as
>;+,, "elep/one Central ffice !uildin1s
Includes assets intended to /ouse central
office e.uipment& as defined in Federal
Communications Commission Part 6, Account
$o+ 4,4 5/et/er section ,4>9 or section
,49* property+++++++++++++++++++++++++++++ >9 4* >9
>;+,4 "elep/one Central ffice E.uipment
Includes central office s5itc/in1 and
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related e.uipment as defined in Federal
Communications Commission Part 6, Account
$o+ 44,+
Does not include computer-0ased telep/one
central office s5itc/in1 e.uipment included
in class >;+,4,+ Does not include private
0ranc/ ec/an1e (P!') e.uipment+++++++++++ ,; ,* ,;
>;+,4, Computer-0ased "elep/one Central ffice
S5itc/in1 E.uipment
Includes e.uipment 5/ose functions are t/ose
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Communications Commission Part 6, Account
$os+ 46,& 464& and 46>++++++++++++++++++++ ,* 3 :,* :
: Property descri0ed in asset 1uideline class >;+,6 5/ic/ is .ualified
tec/nolo1ical e.uipment as defined in section ,8;(i)(4) is assi1ned a
9-year recovery period for 0ot/ t/e 1eneral and alternative depreciation
systems+
>;+,> "elep/one Distri0ution Plant
Includes suc/ assets as pole lines& ca0le&
aerial 5ire& under1round conduits& and
compara0le e.uipment& and related land
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improvements as defined in Federal
Communications Commission Part 6, Account
$os+ 4>,& 4>4+,& 4>4+4& 4>4+6& 4>4+>&
4>6& and 4>>++++++++++++++++++++++++++++++ 4> ,9 4>
>;+4 adio and "elevision !roadcastin1s
Includes assets used in radio and television
0roadcastin1& ecept transmittin1 to5ers+++ 8 9 8
"ele1rap/& cean Ca0le& and Satellite
Communications ("CSC) includes
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communications-related assets used to
provide domestic and international radio-
tele1rap/& 5ire-tele1rap/& ocean-ca0le& and
satellite communications services also
includes related land improvements+ If
property descri0ed in Classes >;+6, is >;+>9
compara0le to telep/one distri0ution plant
descri0ed in Class >;+,> and used for 4-5ay
ec/an1e of voice and data communication
5/ic/ is t/e e.uivalent of telep/one
communication& suc/ property is assi1ned a
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assets 5/en t/ey are installed on
customers premises++++++++++++++++++++++++ ,= ,* ,=
>;+64 "CSC-<i1/ Fre.uency adio and ?icro5ave
Systems
Includes assets suc/ as transmitters and
receivers& antenna supportin1 structures&
antennas& transmission lines from e.uipment
to antenna& transmitter coolin1 systems&
and control and amplification e.uipment+
Does not include ca0le and lon1-line
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systems+++++++++++++++++++++++++++++++++++ ,6 3 ,6
>;+66 "CSC-Ca0le and Lon1-line Systems
Includes assets suc/ as transmission lines&
pole lines& ocean ca0les& 0uried ca0le and
conduit& repeaters& repeater stations& and
ot/er related assets+ Does not include /i1/
fre.uency radio or micro5ave systems++++++ 48+9 4*
48+9
>;+6> "CSC-Central ffice Control E.uipment
Includes assets for 1eneral control&
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s5itc/in1& and monitorin1 of communications
si1nals includin1 electromec/anical
s5itc/in1 and c/annelin1 apparatus&
multiplein1 e.uipment& patc/in1 and
monitorin1 facilities& in-/ouse ca0lin1&
teleprinter e.uipment& and associated site
improvements++++++++++++++++++++++++++++++ ,8+9 ,*
,8+9
>;+69 "CSC-Computeried S5itc/in1& C/annelin1&
and Associated Control E.uipment
Includes central office s5itc/in1 computers&
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interfacin1 computers& ot/er associated
specialied control e.uipment& and site
improvements++++++++++++++++++++++++++++++ ,*+9 3
,*+9
>;+68 "CSC-Satellite Ground Se1ment Property
Includes assets suc/ as fied eart/
station e.uipment& antennas& satellite
communications e.uipment& and interface
e.uipment used in satellite communications+
Does not include 1eneral purpose e.uipment
or e.uipment used in satellite space
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se1ment property+++++++++++++++++++++++++ ,* 3 ,*
>;+63 "CSC-Satellite Space Se1ment Property
Includes satellites and e.uipment used for
telemetry& trac2in1& control& and monitorin1
5/en used in satellite communications++++++ ; 9 ;
>;+6; "CSC-E.uipment Installed on Customers
Premises
Includes assets installed on customers
premises& suc/ as computers& terminal
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e.uipment& po5er 1eneration and distri0ution
systems& private s5itc/in1 center&
teleprinters& facsimile e.uipment& and
ot/er associated and related e.uipment++++ ,* 3 ,*
ecovery Periods
(in years)
Alter-
General native
Depre-
Asset Class Life ciation
ciation
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class Description of assets included (in years) System
System
>;+6= "CSC-Support and Service E.uipment
Includes assets used to support 0ut not
en1a1e in communications+ Includes store&
5are/ouse and s/op tools& and test and
la0oratory assets+++++++++++++++++++++++++ ,6+9 3
,6+9
Ca0le "elevision (CA"%)
Includes communications-related assets used
to provide ca0le television community
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antenna television services)+ Does not
include assets used to provide su0scri0ers
5it/ t5o-5ay communications services+
>;+>, CA"%-<eadend
Includes assets suc/ as to5ers& antennas&
preamplifiers& converters& modulation
e.uipment& and pro1ram non-duplication
systems+ Does not include /eadend 0uildin1s
and pro1ram ori1ination assets++++++++++++ ,, 3 ,,
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>;+>4 CA"%-Su0scri0er Connection and Distri0ution
Systems
Includes assets suc/ as trun2 and feeder
ca0le& connectin1 /ard5are& amplifiers&
po5er e.uipment& passive devices&
directional taps& pedestals& pressure taps&
drop ca0les& matc/in1 transformers& multiple
set connector e.uipment& and converters+++ ,* 3 ,*
>;+>6 CA"%-Pro1ram ri1ination
Includes assets suc/ as cameras& film
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c/ains& video tape recorders& li1/tin1&
and remote location e.uipment ecludin1
ve/icles+ Does not include 0uildin1s and
t/eir structural components++++++++++++++++ = 9 =
>;+>> CA"%-Service and "est
Includes assets suc/ as oscilloscopes&
field stren1t/ meters& spectrum analyers&
and ca0le testin1 e.uipment& 0ut does not
include ve/icles++++++++++++++++++++++++++ ;+9 9 ;+9
>;+>9 CA"%-?icro5ave Systems
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Includes assets suc/ as to5ers& antennas&
transmittin1 and receivin1 e.uipment& and
0road 0and micro5ave assets if used in t/e
provision of ca0le television services+
Does not include assets used in t/e
provision of common carrier services++++++ =+9 9 =+9
Electric& Gas& @ater and Steam& #tility
Services
Includes assets used in t/e production&
transmission and distri0ution of
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electricity& 1as& steam& or 5ater for sale
includin1 related land improvements+
>=+,, Electric #tility <ydraulic Production Plant
Includes assets used in t/e /ydraulic po5er
production of electricity for sale& includin1
related land improvements& suc/ as dams&
flumes& canals& and 5ater5ays+++++++++++++ 9* 4* 9*
>=+,4 Electric #tility $uclear Production Plant
Includes assets used in t/e nuclear po5er
production and electricity for sale and
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related land improvements+ Does not
include nuclear fuel assem0lies+++++++++++ 4* ,9 4*
>=+,4, Electric #tility $uclear Fuel Assem0lies
Includes initial core and replacement core
nuclear fuel assem0lies (i+e+& t/e composite
of fa0ricated nuclear fuel and container)
5/en used in a 0oilin1 5ater& pressuried
5ater& or /i1/ temperature 1as reactor used
in t/e production of electricity+ Does not
include nuclear fuel assem0lies used in
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0reeder reactors+++++++++++++++++++++++++++ 9 9 9
>=+,6 Electric #tility Steam Production Plant
Includes assets used in t/e steam po5er
production of electricity for sale&
com0ustion tur0ines operated in a com0ined
cycle 5it/ a conventional steam unit and
related land improvements+ Also includes
pac2a1e 0oilers& electric 1enerators and
related assets suc/ as electricity and
steam distri0ution systems as used 0y a
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5aste reduction and resource recovery plant
if t/e steam or electricity is normally
for sale to ot/ers++++++++++++++++++++++++ 4; 4* 4;
>=+,> Electric #tility "ransmission and
Distri0ution Plant
Includes assets used in t/e transmission
and distri0ution of electricity for sale and
related land improvements+ Ecludes initial
clearin1 and 1radin1 land improvements as
specified in ev+ ul+ 34->*6& ,=34-4
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C+!+ ,*4++++++++++++++++++++++++++++++++++ 6* 4* 6*
>=+,9 Electric #tility Com0ustion "ur0ine
Production Plant
Includes assets used in t/e production of
electricity for sale 0y t/e use of suc/
prime movers as 7et en1ines& com0ustion
tur0ines& diesel en1ines& 1asoline en1ines&
and ot/er internal com0ustion en1ines& t/eir
associated po5er tur0ines andor 1enerators&
and related land improvements+ Does not
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include com0ustion tur0ines operated in
a com0ined cycle 5it/ a conventional
steam unit++++++++++++++++++++++++++++++++ 4* ,9 4*
>=+4, Gas #tility Distri0ution Facilities
Includes 1as 5ater /eaters and 1as
conversion e.uipment installed 0y utility
on customers premises on a rental 0asis+++ 69 4* 69
>=+44, Gas #tility ?anufactured Gas Production
Plants
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Includes assets used in t/e manufacture
of 1as /avin1 c/emical andor p/ysical
properties 5/ic/ do not permit complete
interc/an1ea0ility 5it/ domestic natural
1as+ Does not include 1as producin1
systems and related systems used in 5aste
reduction and resource recovery plants
5/ic/ are else5/ere classified++++++++++++ 6* 4* 6*
>=+444 Gas #tility Su0stitute $atural Gas (S$G)
Production Plant (nap/t/a or li1/ter
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/ydrocar0on feedstoc2s)
Includes assets used in t/e catalytic
conversion of feedstoc2s or nap/t/a or
li1/ter /ydrocar0ons to a 1aseous fuel
5/ic/ is completely interc/an1ea0le 5it/
domestic natural 1as++++++++++++++++++++++ ,> 3 ,>
>=+446 Su0stitute $atural Gas-Coal Gasification
Includes assets used in t/e manufacture and
production of pipeline .uality 1as from coal
usin1 t/e 0asic Lur1i process 5it/ advanced
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met/anation+ Includes all process plant
e.uipment and structures used in t/is coal
1asification process and all utility assets
suc/ as coolin1 systems& 5ater supply and
treatment facilities& and assets used in t/e
production and distri0ution of electricity
and steam for use 0y t/e tapayer in a
1asification plant and attendant coal minin1
site processes 0ut not for assets used in t/e
production and distri0ution of electricity
and steam for sale to ot/ers+ Also includes
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all ot/er related land improvements+ Does not
include assets used in t/e direct minin1 and
treatment of coal prior to t/e 1asification
process itself++++++++++++++++++++++++++++ ,; ,* ,;
>=+46 $atural Gas Production Plant++++++++++++++ ,> 3 ,>
>=+4> Gas #tility "run2 Pipelines and elated
Stora1e Facilities
Ecludin1 initial clearin1 and 1radin1
land improvements as specified in
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ev+ ul+ 34->*6++++++++++++++++++++++++++ 44 ,9 44
>=+49 Li.uefied $atural Gas Plant
Includes assets used in t/e li.uefaction&
stora1e& and re1asification of natural 1as
includin1 loadin1 and unloadin1 connections&
instrumentation e.uipment and controls&
pumps& vaporiers and odoriers& tan2s& and
related land improvements+ Also includes
pipeline interconnections 5it/ 1as
transmission lines and distri0ution systems
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and marine terminal facilities++++++++++++ 44 ,9 44
>=+6 @ater #tilities
Includes assets used in t/e 1at/erin1&
treatment& and commercial distri0ution
of 5ater++++++++++++++++++++++++++++++++++ 9* 4* 9*
>=+> Central Steam #tility Production and
Distri0ution
Includes assets used in t/e production and
distri0ution of steam for sale+ Does not
include assets used in 5aste reduction and
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resource recovery plants 5/ic/ are
else5/ere classified++++++++++++++++++++++ 4; 4* 4;
>=+9 @aste eduction and esource ecovery Plants
Includes assets used in t/e conversion of
refuse or ot/er solid 5aste or 0iomass to
/eat or to a solid& li.uid& or 1aseous fuel+
Also includes all process plant e.uipment
and structures at t/e site used to receive&
/andle& collect& and process refuse or ot/er
solid 5aste or 0iomass to a solid& li.uid&
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or 1aseous fuel or to /andle and 0urn refuse
or ot/er solid 5aste or 0iomass in a
5ater5all com0ustion system& oil or 1as
pyrolysis system& or refuse derived fuel
system to create /ot 5ater& 1as& steam and
electricity+ Includes material recovery and
support assets used in refuse or solid
refuse or solid 5aste receivin1& collectin1&
/andlin1& sortin1& s/reddin1& classifyin1&
and separation systems+ Does not include any
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pac2a1e 0oilers& or electric 1enerators and
related assets suc/ as electricity& /ot
5ater& steam and manufactured 1as production
plants classified in classes **+>& >=+,6&
>=+44,& and >=+>+ Does include& /o5ever& all
ot/er utilities suc/ as 5ater supply and
treatment facilities& as/ /andlin1 and ot/er
related land improvements of a 5aste
reduction and resource recovery plant+++++ ,* 3 ,*
9*+ ?unicipal @aste5ater "reatment Plant++++++ 4> ,9 4>
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9,+ ?unicipal Se5er+++++++++++++++++++++++++++ 9* 4* 9*
93+* Distri0utive "rades and Services
Includes assets used in 5/olesale and
retail trade& and personal and professional
services+ Includes section ,4>9 assets used
in mar2etin1 petroleum and petroleum
products+++++++++++++++++++++++++++++++++++ = 9
= :
: Any /i1/ tec/nolo1y medical e.uipment as defined in section ,8;(i)(4)(C)
5/ic/ is descri0ed in asset 1uideline class 93+* is assi1ned a 9-year
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recovery period for t/e alternative depreciation system+
93+, Distri0utive "rades and Services-!ill0oard&
Service Station !uildin1s and Petroleum
?ar2etin1 Land Improvements
Includes section ,49* assets& includin1
service station 0uildin1s and deprecia0le
land improvements& 5/et/er section ,4>9
property or section ,49* property& used in
t/e mar2etin1 of petroleum and petroleum
products& 0ut not includin1 any of t/ese
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facilities related to petroleum and natural
1as trun2 pipelines+ Includes car 5as/
0uildin1s and related land improvements+
Includes 0ill0oards& 5/et/er suc/ assets are
section ,4>9 property or section ,49*
property+ Ecludes all ot/er land
improvements& 0uildin1s and structural
components as defined in section ,+>;-,(e)
of t/e re1ulations++++++++++++++++++++++++ 4* ,9 4*
3=+* ecreation
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Includes assets used in t/e provision of
entertainment services on payment of a fee
or admission c/ar1e& as in t/e operation of
0o5lin1 alleys& 0illiard and pool
esta0lis/ments& t/eaters& concert /alls&
and miniature 1olf courses+ Does not include
amusement and t/eme par2s and assets 5/ic/
consist primarily of specialied land
improvements or structures& suc/ as 1olf
courses& sports stadia& race trac2s& s2i
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slopes& and 0uildin1s 5/ic/ /ouse t/e
assets used in entertainment services+++++ ,* 3 ,*
;*+* "/eme and Amusement Par2s
Includes assets used in t/e provision of
rides& attractions& and amusements in
activities defined as t/eme and amusement
par2s& and includes appurtenances associated
5it/ a ride& attraction& amusement or t/eme
settin1 5it/in t/e par2 suc/ as tic2et
0oot/s& facades& s/op interiors& and props&
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special purpose structures& and 0uildin1s
ot/er t/an 5are/ouses& administration
0uildin1s& /otels& and motels+ Includes all
land improvements for or in support of par2
activities& (e+1+& par2in1 lots& side5al2s&
5ater5ays& 0rid1es& fences& landscapin1&
etc+) and support functions (e+1+& food and
0evera1e retailin1& souvenir vendin1 and
ot/er nonlod1in1 accommodations) if o5ned
0y t/e par2 and provided eclusively for t/e
0enefit of par2 patrons+ "/eme and amusement
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par2s are defined as com0inations of
amusements& rides& and attractions 5/ic/ are
Permanently situated on par2 land and open
to t/e pu0lic for t/e price of admission+
"/is 1uideline class is a composite of all
assets used in t/is industry ecept
transportation e.uipment (1eneral purpose
truc2s& cars& airplanes& etc+& 5/ic/ are
included in asset 1uideline classes 5it/ t/e
prefi **+4)& assets used in t/e provision
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of administrative services (asset classes
5it/ t/e prefi **+,)& and 5are/ouses&
administration 0uildin1s& /otels and
motels++++++++++++++++++++++++++++++++++++ ,4+9 3
,4+9
Certain Property for @/ic/ ecovery
Periods Assi1ned
A+ Personal Property @it/ $o Class Life 3 ,4
Section ,4>9 eal Property @it/ $o Class Life 3 >*
!+ Jualified "ec/nolo1ical E.uipment& as
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defined in section ,8;(i)(4)++++++++++++ : 9 9
C+ Property #sed in Connection 5it/ esearc/
and Eperimentation referred to in
section ,8;(e)(6)(!)++++++++++++++++++++ : 9 class
life
if no
life-,4
D+ Alternative Ener1y Property descri0ed in
sections >;(,)(6)(viii) or (iv)& or
section >;(,)(>) of t/e Code++++++++++++ : 9 class
life
if no
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life-,4
E+ !iomass property descri0ed in section
>;(,)(,9) and is a .ualifyin1 small
production facility 5it/in t/e meanin1 of
section 6(,3)(c) of t/e Federal Po5er Act&
(,8 #+S+C+ 3=8(,3)(C))& as in effect on
Septem0er ,& ,=;8++++++++++++++++++++++++ : 9 class
life
if no
life-,4
: "/e class life (if any) of property descri0ed in classes !& C& D& or
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E is
determined 0y reference to t/e asset 1uideline classes in t/is revenue
procedure+ If an item of property descri0ed in Para1rap/s !& C& D& or E
is
not descri0ed in any asset 1uideline class& suc/ item of property /as no
class life+
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