The assets life recommendations have
been derived from various sources: Marshall Valuation Service, Florida Public
Service Commission, and industry depreciation studies. As relevant information
becomes available, the Department will update the tables.
INDUSTRY GROUP
|
ASSET LIFE IN YEARS
|
INDUSTRY GROUP
|
ASSET LIFE IN YEAR |
|
|
Aerospace industry |
10 |
transmission |
39-41 |
|
|
Agriculture,machinery and equipment |
10 |
distribution |
29-33 |
|
|
cotton ginning |
12 |
Electronic equipment manufacturing |
6 |
|
|
Aircraft and all helicopters |
0 |
Fabricated metal products |
12 |
|
|
except commercial aircraft |
6 |
special tools |
3 |
|
|
commerical aircraft |
12 |
Fishing equipment,excluding
boats and barges |
4 |
|
|
Amusement and theme parks |
10 |
Food and beverage production |
12 |
|
|
Apparel and fabricated textile manufactoring |
9 |
special handling devices |
4 |
|
|
Automobile repair shops |
10 |
Fur processing |
9 |
|
|
Bakeries and confectionery
production |
12 |
Gas distribution,total
distribution equipment |
35-40 |
|
|
Barber and beauty shops |
10 |
Optional-for equipment by
category: |
0 |
|
|
Billboards |
20 |
mains and services, plastic |
36-40 |
|
|
Brewery equipment |
12 |
mains and services, steel |
37-44 |
|
|
Cable television, headend facilities |
11 |
meters,regulators, installations |
25-30 |
|
|
microwave systems |
9.5 |
other distribution equipment |
30-35 |
|
|
program origination |
9 |
Glass and glass products |
14 |
|
|
service and test |
8.5 |
special tools |
2.5 |
|
|
subscriber connection and
distribution |
10 |
Grain and grain mill products
manufacture |
17 |
|
|
Canneries and frozen food
production |
12 |
Gypsum products |
15 |
|
|
Cement manufacture |
20 |
Hand tools |
5 |
|
|
Chemical and allied production |
9.5 |
Hospital furnishings and equipment |
10 |
|
|
Clay products manufacturing |
15 |
Hotel and motel furnishings and
equipment |
10 |
|
|
Clocks and watches, manufacturing |
10 |
Jewelry products and pens |
12 |
|
|
electronic instrumentation |
6 |
Knitwear and knit products |
7.5 |
|
|
Cold storage and ice-making
equipment |
18 |
Laundry equipment |
10 |
|
|
Cold storage warehouse equipment |
10 |
Leather and leather products |
11 |
|
|
Computers,personal computers(PC) |
4 |
Logging,timber cutting |
6 |
|
|
mainframe |
6 |
Machinery manufacturing,except
as otherwise listed |
10 |
|
|
Peripherals |
6 |
Meatpacking |
12 |
|
|
Condiments,manufacturing and processing |
10 |
Medical and dental supply
production |
9 |
|
|
Construction equipment,general
construction |
6 |
Metalworking machinery
manufacturing |
10 |
|
|
marine construction |
6 |
Mining and quarrying |
10 |
|
|
Dairy products manufacturing |
12 |
Motion picture and television
production |
12 |
|
|
Data handling equipment,except
computers |
6 |
Motor vehicle and parts manuafacturing |
12 |
|
|
Distilling |
12 |
special tools |
3 |
|
|
Electrical equipment manufacturing |
10 |
Office furniture and equipment |
10 |
|
|
Electric companies,steam
production |
25-34 |
Optical lenses and instrument
manufacturing |
10 |
|
|
other production,combined
cycle |
16-21 |
Paints and varnishes |
9.5 |
|
|
gas tubines |
26-29 |
Paper and pulp manufacturing |
13 |
|
|
nuclear production |
26-28 |
converted paper, paperboard and
pulp |
10 |
|
|
Petroleum and natural gas,drilling,onshore |
6 |
|
circuit, optic |
8 |
|
drilling,offshore |
7.5 |
|
other central office equipment |
8 |
|
exploration and production |
14 |
|
information/origination equipment |
8 |
|
marketing |
9 |
|
smart phones |
6 |
|
petroleum refining |
16 |
|
metallic cable |
12 |
|
pipeline transportation |
22 |
|
fiber cable |
20 |
|
Plastics manufacturing |
9.5 |
|
poles |
20 |
|
Plastic products manufacturing |
11 |
|
conduit |
20 |
|
special tools |
3.5 |
|
Telecommunications, interstate
interexchange |
0 |
|
Primary metals production,nonferrous
and foundry |
0 |
|
analog switching |
8 |
|
products |
14 |
|
digital switching |
8 |
|
special tools |
6.5 |
|
metallic cable |
12 |
|
Primary steel mill products |
15 |
|
fiber cable |
20 |
|
Printing and publishing |
11 |
|
poles |
20 |
|
Professional and scientific
instruments |
10 |
|
conduit |
20 |
|
Radio and television, broadcasting |
6 |
|
all other equipment |
8 |
|
manufacturing |
10 |
|
Telecommunications, cellular |
0 |
|
Railroad transportation equipment
manufacturing |
12 |
|
analog switching |
8 |
|
locomotive manufacturing |
11.5 |
|
digital switching |
8 |
|
Recreation and amusement |
10 |
|
radio frequency channel and
control |
8 |
|
Retail trades, fixtures and
equipment |
9 |
|
power equipment |
12 |
|
Residential furniture |
10 |
|
antennae |
10 |
|
Restaurant and bar equipment |
10 |
|
towers |
20 |
|
Restaurant equipment, fast foods |
7 |
|
transmission equipment |
8 |
|
Rubber products manufacturing |
14 |
|
cellular phones |
5 |
|
special tools |
4 |
|
Textile products, including
finishing and dyeing |
9 |
|
Sawmills, permanent |
10 |
|
manufacture of nonwoven fabrics |
10 |
|
portable |
6 |
|
manufacture of yarn,thread
and woven fabrics |
11 |
|
Service establishments |
9 |
|
manufacture of textured yarns |
8 |
|
Ship and boat building machinery
and equipment |
12 |
|
Theater equipment |
10 |
|
special tools |
6.5 |
|
Tobacco and tobacco products |
15 |
|
Soft drink manufacture and
bottling |
12 |
|
Vegetable oil products |
18 |
|
Steam production and distribution |
28 |
|
Waste reduction and resource
recovery |
10 |
|
Stone products manufacturing |
15 |
|
Water transportation |
20 |
|
Sugar and sugar products
manufacturing |
18 |
|
vessels,barges and tugs |
18 |
|
Telecommunications, local exchange |
0 |
|
Water utilities |
50 |
|
analog switching |
8 |
|
Wharves, docks and piers |
20 |
|
digital switching |
8 |
|
Wholesale trade fixtures and
equipment |
9 |
|
circuit, digital |
8 |
|
Wood products and furniture
manufacturing |
10 |
|
circuit, analog |
8 |
|
|
|