Ir 265

IR 265
February 2015
General
depreciation rates
The information in this guide is based on current tax laws at the time of printing.
GENERAL DEPRECIATION RATES
Introduction
General depreciation rates
This guide sets out the general depreciation rates
for both diminishing value (DV) and straight line
(SL) that apply to assets acquired in the 2006
and future tax years.
Inland Revenue sets the depreciation rates in the
form of general and provisional determinations
for all depreciable assets, other than fixed-life
intangible depreciable assets or excluded
depreciable assets, based on an assets estimated
useful life.
Depreciation on new assets, including new assets

never used or held for use in New Zealand, and
imported secondhand assets, is calculated using
either the DV or SL rate plus 20% loading. For
secondhand assets acquired in New Zealand,
buildings and imported used cars, the 20%
loading doesnt apply.
Removal of 20% loading

The 20% depreciation loading has been removed
and will only apply to eligible assets with binding
contracts for purchases that were entered into on
or before 20 May 2010.
Special rules that apply to buildings
New determinations and provisional

determinations are published on www.ird.govt.nz
and in our Tax Information Bulletin (TIB).
Buildings acquired on or after 19 May 2005

must apply the rates from the 200506 year
except:
For more detailed information on fixed-life

intangible assets see the Depreciation guide
(IR 260). Excluded depreciable assets must be
depreciated using the historic ratessee our
guide Historic depreciation rates (IR 267).
buildings acquired as relationship property

or under a wholly owned group company
transfer that the previous owner depreciated
using the old building depreciation ratesin
which case those rates continue to apply, and
Note
The IR 267 is only available on our website
www.ird.govt.nz under Forms and guides.
Our online depreciation rate finder allows you to
quickly search for assets across all industry and
asset categories. Go to www.ird.govt.nz (search
keywords: work it out).
The depreciation rates are set out in industry
and asset categories. Assets which are unique
to one or two specific industries are listed under
the industry category. Assets which are typically
used in a variety of different industries (for
example, tanks, boilers and heating) are listed
under the asset category.
Assets are listed alphabetically within each
industry and asset category. The following
details are shown for each asset:
Column 1 the estimated useful life
Column 2 the DV rate
Column 3 the DV rate including the 20%
loading
Column 4 the SL rate
Column 5 the SL rate including the 20%
loading.
buildings that were purchased, or to be built,

and the relevant contract was signed prior to
19 May 2005, the old building depreciation
rates also continue to apply.
From the 201112 income year, depreciation on
buildings has reduced to 0% where buildings
have an estimated useful life of 50 years or more.
This applies to both commercial and residential
properties, including leasehold property, and
regardless of when the building was acquired.
Depreciation will still be applicable for buildings
with a life of less than 50 years. Even though
many buildings can no longer be depreciated,
depreciation recovery will still apply for those
buildings when they are sold for greater than
their adjusted book value.
Estimated useful life

The estimated useful life of an asset is the
period over which an asset might reasonably
be expected to be useful in earning income in
NewZealand. The fact that an asset may have
been previously used for a purpose other than
deriving income (for example, private use) or
carrying on a business overseas wont reduce its
estimated useful life.
www.ird.govt.nz
Maximum depreciation claims

Whether youre using the straight line (SL) or
diminishing value (DV) method you cant claim
depreciation in excess of the cost price/value of
the depreciable asset. To make sure you dont
claim more depreciation than youre entitled
to, you need to keep a track of the adjusted tax
value of the asset. Youll need to keep a fixed
assets register with the following information:
Buildings and building fit-out asset

categories
The term building can have various meanings
depending on the context in which the term is
used.
A building in ordinary circumstances is defined as:
a structure of considerable size
a description of the asset
permanent in the sense that its intended to

last a considerable time
original purchase price or valuation
enclosed by walls and a roof
date the asset was acquired and the date in

service
able to function independently of any

other structure. However, a building is not
necessarily a physically separate structure.
estimated useful life of asset

depreciation method to be used for the asset
percentage of private use if any
the adjusted tax value for each year.
You use this information to complete a
depreciation schedule.
Example
1 April 2011 Simone purchases a dishwasher
for $1,200, used 100% for business. Using the
straight line depreciation method the rate is 21%.
Original Depreciation Depreciation Adjusted tax
cost
rate
claimed
value
Year 1 $1,200
21%
$252.00
$948.00
Year 2 $1,200
21%
$252.00
$696.00
Year 3 $1,200
21%
$252.00
$444.00
Year 4 $1,200
21%
$252.00
$192.00
Year 5 $1,200
21%
$192.00
$0.00
Simone can claim $252.00 for the first four

years. However, in the fifth year the final claim
is $192.00. This is because the dishwashers
adjusted tax value is less than the original
calculated depreciation of $252.00. The amount
of depreciation claimed cant exceed the adjusted
tax value so no further depreciation can be
claimed on the dishwasher after year five.
Interpretation statement 10/02 Meaning

of building in the depreciation provisions
provides a full explanation and can be found
in the Tax Information Bulletin Vol 22, No 5
(June 2010).
The chattels and fit-out of a building, where it
doesnt form part of the building, can still be
depreciated. Interpretation statement 10/01
Residential rental properties Depreciation
of items of depreciable property sets out a
three-step test that Inland Revenue will apply to
determine whether an item can be separated out
or whether its seen as being part of the building.
You can find this in the Tax Information
Bulletin Vol 22, No 4 (May 2010).
The general depreciation rates, including the 20% loading, are listed in the table below.
2006 and future years asset rates
Assets other than buildings acquired
on or after 1 April 2005
DV rate (%)
DV rate +20%
loading (%)*
SL rate (%)
Buildings acquired on or after

19 May 2005**
SL rate +20%
loading (%)*
DV rate (%)
SL rate (%)
2.4
1.5
1.8
1.3
4.8
3.6
7.2
4.8
4.5
9.6
7.2
6.5
10
12
8.4
8.5
13
15.6
8.5
10.2
11
6.5
16
19.2
10.5
12.6
13.5
20
24
13.5
16.2
25
30
17.5
21
30
36
21
25.2
40
48
30
36
50
60
40
48
67
80.4
67
80.4
100
100
100
100
100
100
100
100
* The 20% depreciation loading doesnt apply to assets acquired after 20 May 2010.
** For buildings, depreciation will reduce to 0% from the 201112 income year where they have an estimated useful life of
50 years or more.
How to find the right rate

Follow this step-by-step process to find the right
depreciation rate.
1. See the Industry category list in the contents
pages. If there is an appropriate industry
category for your industry and your asset is
listed there, use that depreciation rate (either
DV or SL), otherwise go to step 2.
2. See the Asset category list in the contents
pages. If there is an appropriate asset
category and your asset is listed, use that
depreciation rate (either DV or SL), otherwise
go to step 3.
3. If the asset is listed under an industry category
(step 1) which isnt your main industry, and
you use the asset in a similar way to the
industry shown, use that depreciation rate
(either DV or SL), otherwise go to step 4.
4. If none of the first three steps apply, use the

default class from the appropriate asset
category if the description of the default class
is applicable to your asset.
5. If none of the first four steps apply, use the
default class rate from the appropriate
industry category if the description of the
default class is applicable to your asset.
6. Where there is no appropriate listing for your
asset under an industry or asset category, you
can apply for a provisional depreciation rate.
You can search for a specific asset across
all industry and asset categories using our
depreciation rate finder at www.ird.govt.nz
www.ird.govt.nz
2006 and future years asset rates

(Use for assets other than buildings acquired
on or after 1 April 2005, and buildings
acquired on or after 19 May 2005)
Part 1
Industry categories
Page
Agriculture, horticulture and aquaculture

7
Audio and video recording studios
8
and professional photography
Bakeries 8
Battery manufacturing
9
Brewing, winemaking and distilleries
9
Cable making
11
11
Cement manufacturing
Chemical plant (including soap,
detergent, paint, glue, starch, colour,
personal products and fertiliser)
11
Cigarette manufacturing
12
Cleaning, refuse and recycling
13
Concrete and plaster
13
Contractors, builders and quarrying
14
Dairy plant
15
Electrical and electronic engineering
(for test equipment see also Asset category:
Scientific and laboratory equipment)
16
Engineering (including automotive)
16
Fishing (see also Meat and fish processing) 18
Food processing
19
Footwear manufacturing
20
Glass
21
Hotels, motels, restaurants, cafes, taverns
and takeaway bars
21
Laundry 23
Leisure 23
Manufacturers (not elsewhere specified)
26
Meat and fish processing
27
Medical and medical laboratory
28
Metal industries (primary) and foundries
29
Milling (including grain handling and
seed cleaning)
30
Mining (see also Contractors, builders
and quarrying)
31
Oil and gas industry
31
Packaging (excluding plastic packaging)
32
Pharmaceuticals 32
Plastics 33
Pottery, tile and brick making
33
Power generation and electrical

reticulation systems
Printing and photographic
(see also Audio and video recording
studios and professional photography)
Pulp and paper manufacturing
Residential rental property chattels
Rubber and tyre manufacturing
Shops
Tanning and fellmongering
Telecommunications
(see also Telephone systems under
asset category: Office equipment
and furniture)
Textile, garment and carpet manufacturing
Timber and joinery industries
Undersea maintenance (where equipment
used under salt water or on a maintenance
barge on salt water)
34
35
36
37
38
38
40
40
41
42
43
Part 2
Asset categories
45
Building fit-out
(when in books separately from
building cost)
45
Boilers and heaters
(where not industry specified)
46
Books, music and manuscripts
46
Buildings and structures
47
Clothing 49
Compressed air plant
49
Computers 49
Factory and other sundries
49
Hire equipment
50
Hire equipment (short-term hire
of one month or less only)
50
Lifting (LIFT)
52
Office equipment and furniture
53
Pet grooming and cleaning equipment
54
Pumping sets (where not industry specified) 54
Refrigeration 54
Reticulation systems, including power
generation (excluding electrical,
communications and gas reticulation)
55
Scientific and laboratory equipment
(excluding equipment used in a medical
laboratory) 55
Software 56
Tanks, vats and reservoirs

56
Transportation 56
Water and effluent treatment
59
Weighing machines
60
www.ird.govt.nz
Part 1 2006 and future years asset rates
The 20% depreciation loading doesnt apply to

assets acquired after 20 May 2010.
Industry categories
Agriculture, horticulture and aquaculture (AGRI)
Agricultural and horticultural machinery (default class)
Aeroplanes (top dressing and spraying) and specialised
attachments
Automated dairy drafting systems (2009/2010 and
subsequent years)
Automated milking system from 2011/12 income year (PROV)
Beekeeping equipment
Bush cutters
Chainsaws
Cherry pickers
Cleaning machinery
Compressor (refrigerant)
Crates (cattle)
Crates (pigs)
Crates (sheep)
Cultivators (rotary)
Dairy shed and yard (including pipe work bails, railings
and gates)
Egg crates
Equestrian arena consisting of permanent construction
materials excluding the base course (2010/2011
and subsequent years) (PROV)
Feeders (forage)
Frost Fan (mobile)
Grading machinery (computerised)
Grading machinery (non-computerised)
Harness
Harvesters
Hay balers
Hi-trim shelter trimmer (including sub-frame)
Hop kilns
Irrigation piping (above ground)
Irrigation pumps (above ground)
Irrigators (travelling)
Isolating transformers
Kennels (dogs)
Lawnmowers (domestic type used by lawn mowing
contractors)
Lawnmowers (non-domestic type used by lawn mowing
contractors)
Meal feeders, automated
Milk storage vat/silo
Milking plant
Mowers (gang and PTO type)
Mulchers (commercial)
Mushroom growing tunnels (when in books separately
from building cost)
Mushroom spawning tunnels (when in books separately
from building cost)
Packing machinery (computerised)
Packing machinery (non-computerised)
Pig feeding plant
Pig watering systems
Plant supports (hanging retractable wire) (2007/2008 and
subsequent years)
Plant trolley
Post hole borers (except PTO type)
Post hole borers (PTO type)
Poultry equipment
Rifles (greater than 10,000 rounds per year)
Rifles (less than 10,000 rounds per year)
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
15.5
13
15.6
8.5
10.2
13.5
16.2
10 20
24
6.66
10
12.5
5
3
12.5
15.5
12.5
10
10
10
5
30
20
16
40
67
16
13
16
20
20
20
40
36
na
19.2
48
80.4
19.2
15.6
19.2
24
24
24
48
21
13.5
10.5
30
67
10.5
8.5
10.5
13.5
13.5
13.5
30
25.2
na
12.6
36
80.4
12.6
10.2
12.6
16.2
16.2
16.2
36
33.3
3
6
67
na
80.4
4
67
na
80.4
12.5
12.5
15.5
8
15.5
5
15.5
12.5
10
15.5
15.5
15.5
10
8
5
16
16
13
25
13
40
13
16
20
13
13
13
20
25
40
19.2
19.2
na
30
15.6
48
15.6
19.2
24
15.6
15.6
15.6
24
30
48
10.5
10.5
8.5
17.5
8.5
30
8.5
10.5
13.5
8.5
8.5
8.5
13.5
17.5
30
12.6
12.6
na
21
10.2
36
10.2
12.6
16.2
10.2
10.2
10.2
16.2
21
36
100
100
100
100
5
20
15.5
12.5
12.5
4
40
10
13
16
16
50
48
na
15.6
19.2
19.2
60
30
7
8.5
10.5
10.5
40
36
na
10.2
12.6
12.6
48
33.3
na
na
33.3
8
15.5
8
20
6
25
13
25
10
na
30
15.6
30
12
4
17.5
8.5
17.5
7
na
21
10.2
21
8.4
5
5
5
12.5
12.5
2
6.66
40
40
40
16
16
100
30
48
48
48
19.2
19.2
100
36
30
30
30
10.5
10.5
100
21
36
36
36
12.6
12.6
100
25.2
Part 1
(Use for assets other than buildings acquired on or after 1 April 2005, and buildings acquired on
or after 19 May 2005)

Part 1
Agriculture, horticulture and aquaculture (AGRI) continued

Rollers
Rotary dairy shed milking platforms (turntables)
Saddlery
Shearing equipment
Shellfish nets
Shellfish ropes
Shellfish stakes
Shotguns (greater than 50,000 rounds per year)
Shotguns (less than 50,000 rounds per year)
Sorting machinery (computerised)
Sorting machinery (non-computerised)
Sprayers (backpack)
Sprayers (mobile crop)
Sprayers (mobile weed)
Spreaders
Teat sprayers (automatic)
Tools (hand)
Tools (power)
Tractor drawn implements
Tractors (wheeled)
Trough covers (plastic) (PROV)
Wash down unit
Wash down unit (portable)
Water heaters
Wintering pads (rubber)
Woven reflective mulch
Audio and video recording studios and professional
photography (AUDI)
Amplifiers
Audio and video recording and photographic equipment
(default class)
Autocue machines
Cassettes
Compact disc players
Compact discs
Copyright in sound recordings
Digital versatile disc players (DVD players)
Digital versatile discs (DVDs)
Editing equipment
Equalisers
Lighting and accessories
Masters
Media
Microphones
Mixers
Monitors
Photography equipment (professional)
Receivers
Recording equipment (audio)
Recording equipment (visual)
Speakers
Studio cameras (television)
Tapes
Tuners
Video cameras
Video cassette records and/or players (VCRs)
Video games discs
Video game players
Video tapes
Bakeries (BAKE)
Appliances (miscellaneous kitchen type)
Bag closers
Est
useful
life
(years)
DV
depn
rate
(%)
12.5 16
25
8
5
40
8
25
50
4
4
50
4
50
2
100
6.66
30
25
8
15.5
13
5
40
12.5
16
12.5
16
12.5
16
30
6.66
3
67
3
67
13
15.5
15.5
13
5
40
10
20
3
67
16
12.5
6.66
30
3
67
DV
+ 20%
loading
(%)
19.2
9.6
48
30
60
60
60
100
36
30
15.6
48
19.2
19.2
19.2
36
80.4
80.4
15.6
15.6
48
24
80.4
19.2
36
80.4
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
10.5
6
30
17.5
40
40
40
100
21
17.5
8.5
30
10.5
10.5
10.5
21
67
67
8.5
8.5
30
13.5
67
10.5
21
67
12.6
7.2
36
21
48
48
48
100
25.2
21
10.2
36
12.6
12.6
12.6
25.2
80.4
80.4
10.2
10.2
36
16.2
80.4
12.6
25.2
80.4
40
48
30
36
5
5
2
5
2
1
5
2
5
5
5
2
2
5
5
5
5
5
5
5
5
7
2
5
5
5
2
3
2
40
40
100
40
100
100
40
100
40
40
40
100
100
40
40
40
40
40
40
40
40
30
100
40
40
40
100
67
100
48
48
100
48
100
100
48
100
48
48
48
100
100
48
48
48
48
48
48
48
48
36
100
48
48
48
100
80.4
100
30
30
100
30
100
100
30
100
30
30
30
100
100
30
30
30
30
30
30
30
30
21
100
30
30
30
100
67
100
36
36
100
36
100
100
36
100
36
36
36
100
100
36
36
36
36
36
36
36
36
25.2
100
36
36
36
100
80.4
100
6.66
12.5
30
16
36
19.2
21
10.5
25.2
12.6
www.ird.govt.nz
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
Bakeries (BAKE) continued

Bakery machinery and equipment (default class)
Benches
Bread bagging machines
Bread coolers
Bun divider/moulders
Cabinets (display)
Cabinets (refrigerated)
Conveyors
Coolrooms
Croissant machines
Depositors
Dividers
Dough moulders
Fume hoods
Furniture (fitted)
Kneaders
Mixers
Moulders (French stick)
Ovens (built-in)
Ovens (freestanding)
Pastry brakes
Provers
Sifting machines
Sinks
Slicing machines
Tins
Trays
Utensils (including pots and pans)
15.5
20
12.5
15.5
15.5
12.5
12.5
15.5
20
12.5
15.5
15.5
15.5
20
20
15.5
15.5
12.5
20
15.5
15.5
15.5
12.5
20
15.5
5
5
3
13
10
16
13
13
16
16
13
10
16
13
13
13
10
10
13
13
16
10
13
13
13
16
10
13
40
40
67
15.6
12
19.2
15.6
15.6
19.2
19.2
15.6
12
19.2
15.6
15.6
15.6
12
12
15.6
15.6
19.2
12
15.6
15.6
15.6
19.2
12
15.6
48
48
80.4
8.5
7
10.5
8.5
8.5
10.5
10.5
8.5
7
10.5
8.5
8.5
8.5
7
7
8.5
8.5
10.5
7
8.5
8.5
8.5
10.5
7
8.5
30
30
67
10.2
8.4
12.6
10.2
10.2
12.6
12.6
10.2
8.4
12.6
10.2
10.2
10.2
8.4
8.4
10.2
10.2
12.6
8.4
10.2
10.2
10.2
12.6
8.4
10.2
36
36
80.4
Battery manufacturing (BATT)

Acid filling machines
Acid production plant
Automated assembly lines
Battery breaker
Battery manufacturing machinery (default class)
Charging plant
Drying and curing plant
Grid casting machines
Grid casting moulds
Ingot casting machines
Oxide manufacturing plant
Pasting machines
Plastic moulding machinery
Smelter furnaces
Smelter refining pots
10
15.5
10
15.5
15.5
10
15.5
15.5
5
15.5
15.5
15.5
15.5
20
15.5
20
13
20
13
13
20
13
13
40
13
13
13
13
10
13
24
15.6
24
15.6
15.6
24
15.6
15.6
48
15.6
15.6
15.6
15.6
12
15.6
13.5
8.5
13.5
8.5
8.5
13.5
8.5
8.5
30
8.5
8.5
8.5
8.5
7
8.5
16.2
10.2
16.2
10.2
10.2
16.2
10.2
10.2
36
10.2
10.2
10.2
10.2
8.4
10.2
5
25
40
8
48
9.6
30
6
36
7.2
20
10
12
8.4
6
30
8.5
7.2
36
10.2
7
8.5
8.5
8.5
8.5
17.5
7
30
8.4
10.2
10.2
10.2
10.2
21
8.4
36
Brewing, winemaking and distilleries (BREW)

Barrels (wooden)
Bins (bulk grain)
Bins (other than stainless steel for fermentation, malting,
grist and storage)
Bins (stainless steel for fermentation, malting, grist and
storage)
Bird netting
Bottle machines/lines
Brewing; winemaking or distilling plant and machinery
(default class)
Canning machines/lines
Capping machines
Carbonators
Carton erecting machines
Checkers (level)
CO2 reclaim plant
Coding machines
25 8
5
40
15.5
13
9.6
48
15.6
20
15.5
15.5
15.5
15.5
8
20
5
12
15.6
15.6
15.6
15.6
30
12
48
10
13
13
13
13
25
10
40
Part 1
10

Part 1
Brewing, winemaking and distilleries (BREW) continued

Conveyors
Conveyors (roller)
Cookers (yeast)
Coolers
Cooperage plant
Corking machines
Crates (wood or plastic)
Crushers (fruit)
Depalletisers
Effluent plant (excluding stainless steel tanks and screens)
Effluent plant (stainless steel construction)
Elevators
Filling machines (not elsewhere specified)
Filters (other than filter presses, ultra filters and
pressure filters)
Filters (pressure)
Gluers (hot melt)
Heat exchangers
Hop frames
Hop kilns
Inspection equipment
Keg filling machines/lines
Kegs
Labelling machines
Metal detectors
Meters (flow)
Mills (malt)
Mixers
Packaging machines (not elsewhere specified)
Palletisers
Pasteurisers
Presses (filter)
Presses (fruit)
Racks (bottle storage)
Screens (gyratory)
Screens (vibratory)
Sealing machines (not elsewhere specified)
Silos (bulk grain)
Silos (other than stainless steel for fermentation, malting,
grist and storage)
Silos (stainless steel for fermentation, malting, grist and
storage)
Sterilising machines
Stills (continuous)
Stills (pot)
Tanker filling plant
Tanks (other than stainless steel for fermentation, malting,
grist and storage)
Tanks (stainless steel for fermentation, malting, grist and
storage)
Tuns (lauter)
Tuns (mash)
Ultrafiltration plant
Vats (other than stainless steel for fermentation, malting,
grist and storage)
Vats (stainless steel for fermentation, malting, grist and
storage)
Washing machines
Water softening plant
Weighers (batch)
Weighers (check)
Whirlpools
Wort boiler or kettle
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
15.5
12.5
25
20
20
15.5
2
20
20
12.5
15.5
20
15.5
13
16
8
10
10
13
100
10
10
16
13
10
13
15.6
19.2
9.6
12
12
15.6
100
12
12
19.2
15.6
12
15.6
8.5
10.5
6
7
7
8.5
100
7
7
10.5
8.5
7
8.5
10.2
12.6
7.2
8.4
8.4
10.2
100
8.4
8.4
12.6
10.2
8.4
10.2
15.5
20
10
15.5
10
15.5
8
15.5
10
15.5
10
8
20
20
15.5
20
15.5
20
20
20
12.5
12.5
15.5
25
13
10
20
13
20
13
25
13
20
13
20
25
10
10
13
10
13
10
10
10
16
16
13
8
15.6
12
24
15.6
24
15.6
30
15.6
24
15.6
24
30
12
12
15.6
12
15.6
12
12
12
19.2
19.2
15.6
9.6
8.5
7
13.5
8.5
13.5
8.5
17.5
8.5
13.5
8.5
13.5
17.5
7
7
8.5
7
8.5
7
7
7
10.5
10.5
8.5
6
10.2
8.4
16.2
10.2
16.2
10.2
21
10.2
16.2
10.2
16.2
21
8.4
8.4
10.2
8.4
10.2
8.4
8.4
8.4
12.6
12.6
10.2
7.2
20
10
12
8.4
25
15.5
20
25
15.5
8
13
10
8
13
9.6
15.6
12
9.6
15.6
6
8.5
7
6
8.5
7.2
10.2
8.4
7.2
10.2
20
10
12
8.4
25
25
25
6.6
8
8
8
30
9.6
9.6
9.6
36
6
6
6
21
7.2
7.2
7.2
25.2
20
10
12
8.4
25
15.5
15.5
12.5
8
25
25
8
13
13
16
25
8
8
9.6
15.6
15.6
19.2
30
9.6
9.6
6
8.5
8.5
10.5
17.5
6
6
7.2
10.2
10.2
12.6
21
7.2
7.2
www.ird.govt.nz
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
25
15.5
25
10
20
15.5
15.5
8
3
3
15.5
25
8
10
15.5
20
15.5
15.5
5
10
25
25
15.5
25
25
15.5
5
25
15.5
25
15.5
15.5
8
13
8
20
10
13
13
25
67
67
13
8
25
20
13
10
13
13
40
20
8
8
13
8
8
13
40
8
13
8
13
13
9.6
15.6
9.6
24
12
15.6
15.6
30
80.4
80.4
15.6
9.6
30
24
15.6
12
15.6
15.6
48
24
9.6
9.6
15.6
9.6
9.6
15.6
48
9.6
15.6
9.6
15.6
15.6
6
8.5
6
13.5
7
8.5
8.5
17.5
67
67
8.5
6
17.5
13.5
8.5
7
8.5
8.5
30
13.5
6
6
8.5
6
6
8.5
30
6
8.5
6
8.5
8.5
7.2
10.2
7.2
16.2
8.4
10.2
10.2
21
80.4
80.4
10.2
7.2
21
16.2
10.2
8.4
10.2
10.2
36
16.2
7.2
7.2
10.2
7.2
7.2
10.2
36
7.2
10.2
7.2
10.2
10.2
Cement manufacturing (CEMN)

Blowers
Blowlines
Cement manufacturing plant and equipment (default class)
Conveyors
Kilns (lime)
Kilns (rotary) and associated equipment
Kilns (vertical) and associated equipment
Mills (ball)
Mills (roller)
Mixing plant
Packing plant
Silos (concrete)
Tanks (concrete)
10
20
25
20
25
25
25
25
25
20
20
50
50
20
10
8
10
8
8
8
8
8
10
10
4
4
24
12
9.6
12
9.6
9.6
9.6
9.6
9.6
12
12
4.8
4.8
13.5
7
6
7
6
6
6
6
6
7
7
3
3
16.2
8.4
7.2
8.4
7.2
7.2
7.2
7.2
7.2
8.4
8.4
3.6
3.6
Chemical plant (including soap, detergent, paint, glue,

starch, colour, personal products and fertiliser) (CHEM)
Blowers
Blowing towers
Canister manufacturing machines
Capping machines
Carton closing machines
Charges (ball mill)
Chemical plant and machinery (default class)
Control equipment (process)
Conveyors
Conveyors (dosing)
Conveyors (weighing)
Depalletisers
Dryers (fluid bed)
Dryers (roller)
12.5
25
12.5
15.5
15.5
3
15.5
8
15.5
12.5
8
20
20
25
16
8
16
13
13
67
13
25
13
16
25
10
10
8
19.2
9.6
19.2
15.6
15.6
80.4
15.6
30
15.6
19.2
30
12
12
9.6
10.5
6
10.5
8.5
8.5
67
8.5
17.5
8.5
10.5
17.5
7
7
6
12.6
7.2
12.6
10.2
10.2
80.4
10.2
21
10.2
12.6
21
8.4
8.4
7.2
Cable making (CABL)

Armouring machines
Braiders
Bunchers
Cable drums
Cable making equipment (default class)
CCV lines
Compounding plant (plastic)
Control equipment
Die polishing machinery
Dies
Drawing machines (multi-wire)
Drawing machines (other)
Electrical test equipment (electronic)
Electrical test equipment (HV)
Electrical test equipment (LV)
Extruders (lead)
Extruders (plastic)
Extrusion lines (multiple)
Fibre optic colouring lines
Fibre optic stranders
Impregnation plant
Laying up machines
Pallets (steel)
Paper lappers
Paper slitters
Printers (gravure)
Printers (jet)
Rewind/repair lines
Screening lines
Stranding machines (planetary)
Stranding machines (twist)
Twining machines
Part 1
11
12

Part 1
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
Chemical plant (including soap, detergent, paint, glue,

starch, colour, personal products and fertiliser)
(CHEM) continued
Drying tunnels
Dust controllers
Feeders (vibratory)
Fertiliser manufacturing plant
Fillers (liquid)
Fillers (sachet)
Filling machines
Gluing machines
Glycerine manufacturing plant
Glycerine refining plant
Heat exchangers
Loading machines (aerosol)
Meters (solvent)
Mills (ball)
Mills (edge runner)
Mills (refining)
Mills (roll)
Mixers
Mixers (pressure)
Mixers (vacuum)
Palletisers
Pilot plant
Plodders
Presses (filter)
Sealing machines
Separators (fines)
Shakers (paint)
Sifters
Stampers (soap)
Tube manufacturing machines
Vessels (deaeration)
Vessels (decantation)
Vessels (pressure)
Vessels (reactor)
Wrappers
20
12.5
10
12.5
12.5
12.5
15.5
12.5
25
25
20
10
10
20
25
25
20
15.5
25
25
20
5
15.5
25
15.5
20
10
12.5
15.5
12.5
25
25
25
25
12.5
10
16
20
16
16
16
13
16
8
8
10
20
20
10
8
8
10
13
8
8
10
40
13
8
13
10
20
16
13
16
8
8
8
8
16
12
19.2
24
19.2
19.2
19.2
15.6
19.2
9.6
9.6
12
24
24
12
9.6
9.6
12
15.6
9.6
9.6
12
48
15.6
9.6
15.6
12
24
19.2
15.6
19.2
9.6
9.6
9.6
9.6
19.2
7
10.5
13.5
10.5
10.5
10.5
8.5
10.5
6
6
7
13.5
13.5
7
6
6
7
8.5
6
6
7
30
8.5
6
8.5
7
13.5
10.5
8.5
10.5
6
6
6
6
10.5
8.4
12.6
16.2
12.6
12.6
12.6
10.2
12.6
7.2
7.2
8.4
16.2
16.2
8.4
7.2
7.2
8.4
10.2
7.2
7.2
8.4
36
10.2
7.2
10.2
8.4
16.2
12.6
10.2
12.6
7.2
7.2
7.2
7.2
12.6
Cigarette manufacturing (CIGR)

Barns (drying), acquired on or before 30 July 2009
Barns (drying), acquired after 30 July 2009
Batteries (heater)
Blending and mixing lines (tobacco)
Cartoning machines
Cigarette making machines
Cigarette manufacturing plant and equipment (default class)
Classifying units
Conveyors
Cooling drums (tobacco)
Cutters (rotary)
Cutters (silo)
Cutters (vibratory stack)
Cutting machines (rotary, tobacco)
Cylinders (rotary conditioning)
Drums (mixing)
Drums (steaming)
Dryers (in-line steam heated)
Drying cylinders (rotary)
Feeders (hopper)
Filter forming machines
Filter making machines
Fumigation chambers
Packing machines (cigarette)
Ripper/separators (centrifugal)
20
20
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
10
8.5
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
12
na
15.6
15.6
15.6
15.6
15.6
15.6
15.6
15.6
15.6
15.6
15.6
15.6
15.6
15.6
15.6
15.6
15.6
15.6
15.6
15.6
15.6
15.6
15.6
7
5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
8.4
na
10.2
10.2
10.2
10.2
10.2
10.2
10.2
10.2
10.2
10.2
10.2
10.2
10.2
10.2
10.2
10.2
10.2
10.2
10.2
10.2
10.2
10.2
10.2
www.ird.govt.nz
Cigarette manufacturing (CIGR) continued

Rolling drums (tobacco)
Rolling machines (steam)
Spraying units
Steaming vacuum chamber (leaf)
Threshing machines
Weight control unit (cigarettes)
Wrapping machines (cellophane)
Wrapping machines (over carton)
Cleaning, refuse and recycling (CLEN)
Baling plant (wastepaper)
Bins (for glass)
Bins (metal, rubbish)
Bins (recycling plastic)
Bins (rubbish)
Biomass digestion systems
Carpet cleaning machines
Cleaners cradles
Cleaning refuse and recycling equipment (default class)
Compactors (rubbish)
Drain cleaning rods
Incineration plant (rubbish)
Metal (scrap) recovery plant
Mulchers (commercial)
Polishers (floor)
Portable toilets
Sandblasters
Sander (floor)
Scrubbers (floor)
Shredding plant (wastepaper)
Skips (metal, rubbish)
Steam cleaners
Sweepers (floor)
Sweepers (motorised, pedestrian controlled for footpaths)
Sweepers (trucks for street)
Transfer station plant (refuse)
Trucks (rubbish)
Vacuum cleaners (commercial type)
Vacuum cleaners (domestic type)
Vacuum cleaners (motorised, pedestrian controlled
for footpaths)
Waterblasters
Concrete and plaster (CONC)
Augers and screw conveyors
Batching plant
Block making machines
Block splitters
Blowers
Compactors
Concrete and plaster machinery (default class)
Conveyors
Cubers
Cutters (concrete)
Diamond drill bits and saw blades
Dies
Drills
Faucet grinders
Hoppers
Mixers (concrete batching)
Moulds
Pallet cleaner and oiler
Pipe making machines (concrete)
Prestressing equipment
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
15.5
15.5
15.5
15.5
15.5
8
15.5
15.5
13
13
13
13
13
25
13
13
15.6
15.6
15.6
15.6
15.6
30
15.6
15.6
8.5
8.5
8.5
8.5
8.5
17.5
8.5
8.5
10.2
10.2
10.2
10.2
10.2
21
10.2
10.2
15.5
3
8
3
3
12.5
8
15.5
8
10
8
15.5
20
4
8
5
8
8
8
15.5
8
8
8
8
12.5
15.5
12.5
5
3
13
67
25
67
67
16
25
13
25
20
25
13
10
50
25
40
25
25
25
13
25
25
25
25
16
13
16
40
67
15.6
80.4
30
80.4
80.4
19.2
30
15.6
30
24
30
15.6
12
60
30
48
30
30
30
15.6
30
30
30
30
19.2
15.6
19.2
48
80.4
8.5
67
17.5
67
67
10.5
17.5
8.5
17.5
13.5
17.5
8.5
7
40
17.5
30
17.5
17.5
17.5
8.5
17.5
17.5
17.5
17.5
10.5
8.5
10.5
30
67
10.2
80.4
21
80.4
80.4
12.6
21
10.2
21
16.2
21
10.2
8.4
48
21
36
21
21
21
10.2
21
21
21
21
12.6
10.2
12.6
36
80.4
30
17.5
30 17.5
21
21
8
25
8 25
10
12.5
15.5
15.5
10
3
15.5
12.5
15.5
3
2
5
3
12.5
12.5
12.5
5
15.5
12.5
10
20
16
13
13
20
67
13
16
13
67
100
40
67
16
16
16
40
13
16
20
24
19.2
15.6
15.6
24
80.4
15.6
19.2
15.6
80.4
100
48
80.4
19.2
19.2
19.2
48
15.6
19.2
24
13.5
10.5
8.5
8.5
13.5
67
8.5
10.5
8.5
67
100
30
67
10.5
10.5
10.5
30
8.5
10.5
13.5
16.2
12.6
10.2
10.2
16.2
80.4
10.2
12.6
10.2
80.4
100
36
80.4
12.6
12.6
12.6
36
10.2
12.6
16.2
Part 1
13
14

Part 1
Concrete and plaster (CONC) continued

Pumps (concrete)
Saws
Silos
Trowelling machines
Trucks (concrete mixing)
Vibrators
Contractors, builders and quarrying (CONT)
Backactors
Bitumen laying equipment
Borers
Breakers
Brush cutters
Builders planks (wooden)
Buildings (portable) grandparented structure, acquired
between 1 April 2005 and 30 July 2009
Buildings (portable) grandparented structure, acquired on
or after 31 July 2009
Bulldozers
Cable and pipe detectors
Chainsaws
Cherry pickers
Compactors
Compactors (pedestrian controlled)
Concrete mixers
Contractors, builders and quarrying plant and equipment
(default class)
Crushers
Diggers (mini)
Ditchers
Drilling machines (horizontal directional)
Drilling machine components underground
(horizontal directional)
Dump trucks
Excavators
Fastening guns (explosive)
Floats (power)
Floodlights (portable)
Gold dredges
Graders
Grinders (floor)
Ladders
Lawnmowers (domestic type used by contractors)
Lawnmowers (non-domestic type used by contractors)
Loaders
Loaders (mini)
Pipe layers
Portable huts (not buildings) grandparented structure
(acquired on or after 1 April 2005)
Post hole borers (except PTO type)
Post hole borers (PTO type)
Rammers (pedestrian controlled)
Rippers
Rollers
Rooters
Sanders (floor)
Scaffolding (aluminium)
Scaffolding (other than aluminium)
Scrapers
Screens
Shovels
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
8
3
15.5
5
12.5
3
25
67
13
40
16
67
30
80.4
15.6
48
19.2
80.4
17.5
67
8.5
30
10.5
67
21
80.4
10.2
36
12.6
80.4
15.5
12.5
15.5
5
5
3
13
16
13
40
40
67
15.6
19.2
15.6
48
48
80.4
8.5
10.5
8.5
30
30
67
10.2
12.6
10.2
36
36
80.4
12.5
16
na
10.5
na
12.5
15.5
8
3
12.5
15.5
8
12.5
13.5
13
25
67
16
13
25
16
na
15.6
30
80.4
19.2
15.6
30
19.2
8
8.5
17.5
67
10.5
8.5
17.5
10.5
na
10.2
21
80.4
12.6
10.2
21
12.6
15.5
12.5
2
12.5
15.5
6.66
13
16
100
16
13
30
15.6
19.2
100
19.2
15.6
36
8.5
10.5
100
10.5
8.5
21
10.2
12.6
100
12.6
10.2
25.2
2
15.5
15.5
3
5
5
15.5
15.5
8
8
8
2
5
15.5
12.5
15.5
100
13
13
67
40
40
13
13
25
25
25
100
40
13
16
13
100
15.6
15.6
80.4
48
48
15.6
15.6
30
30
30
100
48
15.6
19.2
15.6
100
8.5
8.5
67
30
30
8.5
8.5
17.5
17.5
17.5
100
30
8.5
10.5
8.5
100
10.2
10.2
80.4
36
36
10.2
10.2
21
21
21
100
36
10.2
12.6
10.2
12.5
5
12.5
8
15.5
15.5
15.5
8
8
15.5
15.5
12.5
15.5
16
40
16
25
13
13
13
25
25
13
13
16
13
19.2
48
19.2
30
15.6
15.6
15.6
30
30
15.6
15.6
19.2
15.6
10.5
30
10.5
17.5
8.5
8.5
8.5
17.5
17.5
8.5
8.5
10.5
8.5
12.6
36
12.6
21
10.2
10.2
10.2
21
21
10.2
10.2
12.6
10.2
www.ird.govt.nz
Contractors, builders and quarrying (CONT) continued

Site huts acquired, or a binding contract entered into for
the purchase or construction of the building, on or
before 30 July 2009
Surveying equipment
Tack rigs
Tarpaulins
Tools (hand)
Tools (power)
Tractors
Trowelling machines
Vibrators
Wallpaper steamers (commercial)
Wheelbarrows
Dairy plant (DAIR)
Blending bins (casein)
Butter making machines (except as specified)
Butter patting machines
Cartoning machines
Centrifuges
Cheddaring system
Cheese maturing boards
Cheese plant
Churns
Clarifiers (whey)
Compressor (refrigerant) (on farm)
Control equipment
Conveyors
Conveyors (crates)
Cooling equipment
Crating machines
Dairy plant and equipment (default class)
Dairy plant powder drying plant dry store buildings,
acquired before 19 May 2005
Dairy plant powder drying plant dry store building,
acquired on or after 19 May 2005
Decanters
Decrating machines
Dryers
Electrodialysis plant (whey)
Evaporators (MVR type)
Evaporators (TVR type)
Filling machines (bottle)
Flow meters
Grinding plant (casein)
Heat exchangers
Homogenisers
Inflatable pipeline plug (PROV)
Ion exchangers (whey)
Metal detectors
Milk storage vat/silo (on farm)
Mixers
Packing machines (butter)
Packing machines (vacuum)
Pasteurisers
Pipeline crawler (PROV)
Pipework
Powder dryer buildings, acquired after 30 July 2009
Presses (butter)
Presses (cheese)
Refrigeration equipment
Retorts
Scrape surface heat exchangers
Est
useful
life
(years)
DV
depn
rate
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
12.5
16
5
40
13
15.5
3
67
3
67
3
67
15.5
13
5
40
5 40
8
25
3
67
19.2
10.5
48
30
15.6
8.5
80.4
67
80.4
67
80.4
67
15.6
8.5
48
30
48 30
30
17.5
80.4
67
12.6
36
10.2
80.4
80.4
80.4
10.2
36
36
21
80.4
15.5
15.5
12.5
15.5
12.5
15.5
6.66
15.5
15.5
15.5
12.5
8
15.5
15.5
15.5
15.5
15.5
13
13
16
13
16
13
30
13
13
13
16
25
13
13
13
13
13
15.6
15.6
19.2
15.6
19.2
15.6
36
15.6
15.6
15.6
19.2
30
15.6
15.6
15.6
15.6
15.6
8.5
8.5
10.5
8.5
10.5
8.5
21
8.5
8.5
8.5
10.5
17.5
8.5
8.5
8.5
8.5
8.5
10.2
10.2
12.6
10.2
12.6
10.2
25.2
10.2
10.2
10.2
12.6
21
10.2
10.2
10.2
10.2
10.2
33.3
na
na
3
10.5
8.5
8.5
10.5
10.5
8.5
7
8.5
17.5
8.5
8.5
10.5
67
10.5
17.5
8.5
8.5
8.5
13.5
8.5
30
8.5
6.5
8.5
8.5
8.5
6
10.5
na
12.6
10.2
10.2
12.6
12.6
10.2
8.4
10.2
21
10.2
10.2
12.6
80.4
12.6
21
10.2
10.2
10.2
16.2
10.2
36
10.2
na
10.2
10.2
10.2
7.2
12.6
33.3
12.5
15.5
15.5
12.5
12.5
15.5
20
15.5
8
15.5
15.5
12.5
3
12.5
8
15.5
15.5
15.5
10
15.5
5
15.5
15.5
15.5
15.5
15.5
25
12.5
4.5
16
13
13
16
16
13
10
13
25
13
13
16
67
16
25
13
13
13
20
13
40
13
11
13
13
13
8
16
DV
+ 20%
loading
(%)
na
19.2
15.6
15.6
19.2
19.2
15.6
12
15.6
30
15.6
15.6
19.2
80.4
19.2
30
15.6
15.6
15.6
24
15.6
48
15.6
na
15.6
15.6
15.6
9.6
19.2
Part 1
15
16

Part 1
Dairy plant (DAIR) continued

Separators
Sifting plant (casein)
Silos
Tempering bins (casein)
Valves
Vats
Washers (bottles)
Washers (boxes)
Washers (crates)
Electrical and electronic engineering (for test equipment
see also Asset category: Scientific and laboratory
equipment) (ELEC)
Analysers
Attaching machines
Autoclaves
Battery sets
Board assembly systems
Cast resin plant
Chip placement machines
Coil winding machines
Drying tunnels
Electrical and electronic engineering equipment
(default class)
Eprom copiers/erasers
Ovens
PLC programmers
Solder systems (flow)
Static inverters
Terminal attaching machines
Test chambers
Test chambers, acquired during the 2010 or subsequent
income years
Test equipment
Test rectifiers
Tools (loose)
Transformers
Transformers, isolating
Wire cutters/strippers
Wire tensioners
Engineering (including automotive) (ENGN)
Analysers (engine)
Analysers (vehicle emission)
Assembly lines (vehicle)
Assembly lines (whiteware)
Automotive paint systems (panel beaters)
Battery chargers
Beam setters
Benders (non-numerically controlled)
Benders (numerically controlled)
Boring machines (non-numerically controlled)
Boring machines (numerically controlled)
Brazing machines
Broaching machines (non-numerically controlled)
Broaching machines (numerically controlled)
Car wash plant
Chassis alignment machines
Copying attachments
Cropping machines
Cropping shears
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
12.5
15.5
25
15.5
10
15.5
25
15.5
12.5
12.5
16
13
8
13
20
13
8
13
16
16
19.2
15.6
9.6
15.6
24
15.6
9.6
15.6
19.2
19.2
10.5
8.5
6
8.5
13.5
8.5
6
8.5
10.5
10.5
12.6
10.2
7.2
10.2
16.2
10.2
7.2
10.2
12.6
12.6
8
25
20
10
20 10
3
67
25
8
20
10
25
8
12.5
16
15.5
13
30
24
12
80.4
30
12
30
19.2
15.6
17.5
13.5
7
67
17.5
7
17.5
10.5
8.5
21
16.2
8.4
80.4
21
8.4
21
12.6
10.2
8
8
8
20
8
10
12.5
15.5
15.5
25
25
25
10
25
20
16
13
13
30
30
30
12
30
24
19.2
15.6
15.6
17.5
17.5
17.5
7
17.5
13.5
10.5
8.5
8.5
21
21
21
8.4
21
16.2
12.6
10.2
10.2
12.5
8
12.5
3
25
8
12.5
15.5
16
25
16
67
8
25
16
13
19.2
30
19.2
80.4
9.6
30
19.2
15.6
10.5
17.5
10.5
67
6
17.5
10.5
8.5
12.6
21
12.6
80.4
7.2
21
12.6
10.2
8
8
12.5
12.5
5
5
8
20
15.5
20
15.5
12.5
20
15.5
12.5
15.5
10
15.5
25
25
25
16
16
40
40
25
10
13
10
13
16
10
13
16
13
20
13
8
30
30
19.2
19.2
48
48
30
12
15.6
12
15.6
19.2
12
15.6
19.2
15.6
24
15.6
9.6
17.5
17.5
10.5
10.5
30
30
17.5
7
8.5
7
8.5
10.5
7
8.5
10.5
8.5
13.5
8.5
6
21
21
12.6
12.6
36
36
21
8.4
10.2
8.4
10.2
12.6
8.4
10.2
12.6
10.2
16.2
10.2
7.2
www.ird.govt.nz
Engineering (including automotive) (ENGN) continued

Cutting machines
Cutting machines (gear, non-numerically controlled)
Cutting machines (keyway, non-numerically controlled)
Cutting machines (keyway, numerically controlled)
Cutting machine, laser
Degreasing plant
Die sinking machines
Dies
Drawing equipment (metal, non-numerically controlled)
Drawing equipment (metal, numerically controlled)
Drills (non-numerically controlled)
Drills (numerically controlled)
Electroplating plant
Engineering plant and equipment (non-numerically
controlled, default class)
Engine cranes
Engine reconditioning machines
Engraving machines
Eroders (spark)
Eroders (wire)
Furnaces
Galvanising plant (hot dip)
Garage (service) equipment (miscellaneous)
Gas cylindersLPG, including propane and butane
Gas cylindersothers
Grinders (non-numerically controlled)
Grinders (numerically controlled)
Guillotines (non-numerically controlled)
Guillotines (numerically controlled)
Hammers (power)
Hardness testers
Hearths (blacksmiths)
Honing machines (non-numerically controlled)
Honing machines (numerically controlled)
Jacks
Jigmills (non-numerically controlled)
Jigmills (numerically controlled)
Jigs
Lapping machines
Lathes (non-numerically controlled)
Lathes (numerically controlled)
Linishing machines
Lock forming machines
Lubrication equipment
Machining centres (numerically controlled)
Measuring equipment
Micrometers
Milling machines (non-numerically controlled)
Milling machines (numerically controlled)
Moulds
Nail manufacturing plant (non-numerically controlled)
Nail manufacturing plant (numerically controlled)
Nibblers (non-numerically controlled)
Nibblers (numerically controlled)
Oil clarifying plant
Ovens (spray bake)
Ovens (stoving)
Plate working machines (non-numerically controlled)
Plate working machines (numerically controlled)
Polishing machines
Polishing machines (non-numerically controlled)
Polishing machines (numerically controlled)
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
12.5
20
20
15.5
10
15.5
2
12.5
3
20
15.5
20
15.5
10
16
10
10
13
20
13
100
16
67
10
13
10
13
20
19.2
12
12
15.6
24
15.6
100
19.2
80.4
12
15.6
12
15.6
24
10.5
7
7
8.5
13.5
8.5
100
10.5
67
7
8.5
7
8.5
13.5
12.6
8.4
8.4
10.2
16.2
10.2
100
12.6
80.4
8.4
10.2
8.4
10.2
16.2
20
10
15.5
12.5
8
8
25
10
8
8
12.5
20
15.5
20
15.5
25
12.5
25
20
15.5
8
5
20
15.5
3
12.5
20
15.5
10
10
5
15.5
5
5
20
15.5
3
20
15.5
20
15.5
8
15.5
15.5
20
15.5
15.5
20
15.5
10
20
13
16
25
25
8
20
25
25
16
10
13
10
13
8
16
8
10
13
25
40
10
13
67
16
10
13
20
20
40
13
40
40
10
13
67
10
13
10
13
25
13
13
10
13
13
10
13
12
24
15.6
19.2
30
30
9.6
24
30
30
19.2
12
15.6
12
15.6
9.6
19.2
9.6
12
15.6
30
48
12
15.6
80.4
19.2
12
15.6
24
24
48
15.6
48
48
12
15.6
80.4
12
15.6
12
15.6
30
15.6
15.6
12
15.6
15.6
12
15.6
7
13.5
8.5
10.5
17.5
17.5
6
13.5
17.5
17.5
10.5
7
8.5
7
8.5
6
10.5
6
7
8.5
17.5
30
7
8.5
67
10.5
7
8.5
13.5
13.5
30
8.5
30
30
7
8.5
67
7
8.5
7
8.5
17.5
8.5
8.5
7
8.5
8.5
7
8.5
8.4
16.2
10.2
12.6
21
21
7.2
16.2
21
21
12.6
8.4
10.2
8.4
10.2
7.2
12.6
7.2
8.4
10.2
21
36
8.4
10.2
80.4
12.6
8.4
10.2
16.2
16.2
36
10.2
36
36
8.4
10.2
80.4
8.4
10.2
8.4
10.2
21
10.2
10.2
8.4
10.2
10.2
8.4
10.2
Part 1
17
18

Part 1
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
Engineering (including automotive) (ENGN) continued

Press brakes (non-numerically controlled)
Press brakes (numerically controlled)
Presses (non-numerically controlled)
Presses (numerically controlled)
Presses (workshop)
Profile projectors
Puller set
Punches (non-numerically controlled)
Punches (numerically controlled)
Punches (turret, non-numerically controlled)
Punches (turret, numerically controlled)
Riveting machines (non-numerically controlled)
Riveting machines (numerically controlled)
Rolling equipment (metal, non-numerically controlled)
Rolling equipment (metal, numerically controlled)
Sandblasters
Saws
Screwing machines
Shaping machines
Sharpening machines (non-numerically controlled)
Sharpening machines (numerically controlled)
Shot blasting machines
Slotting machines
Soldering machines
Spinning machines (metal)
Spray booths
Spraying equipment
Spraying plant
Spring making machines (non-numerically controlled)
Spring making machines (numerically controlled)
Swaging machines
Swarf extraction plant
Tank turning rolls
Tapping machines
Test chambers, acquired during 2010 or subsequent years
Tools (blacksmiths)
Tools (hand)
Tools (pneumatic)
Tools (press)
Tools (small electric)
Tyre changers
Vehicle hoists
Verniers
Welders (robot and similar)
Welding machines (electric)
Welding machines (gas)
Welding positioner
Welding sets (diesel)
Wheel balancers
Wheeling machine
20
15.5
20
15.5
12.5
12.5
5
20
15.5
20
15.5
20
15.5
20
15.5
8
12.5
8
25
20
15.5
10
25
12.5
15.5
15.5
5
5
20
15.5
15.5
8
8
10
12.5
25
3
3
3
3
10
12.5
5
8
12.5
12.5
15.5
12.5
10
20
10
13
10
13
16
16
40
10
13
10
13
10
13
10
13
25
16
25
8
10
13
20
8
16
13
13
40
40
10
13
13
25
25
20
16
8
67
67
67
67
20
16
40
25
16
16
13
16
20
10
12
15.6
12
15.6
19.2
19.2
48
12
15.6
12
15.6
12
15.6
12
15.6
30
19.2
30
9.6
12
15.6
24
9.6
19.2
15.6
15.6
48
48
12
15.6
15.6
30
30
24
19.2
9.6
80.4
80.4
80.4
80.4
24
19.2
48
30
19.2
19.2
15.6
19.2
24
12
7
8.5
7
8.5
10.5
10.5
30
7
8.5
7
8.5
7
8.5
7
8.5
17.5
10.5
17.5
6
7
8.5
13.5
6
10.5
8.5
8.5
30
30
7
8.5
8.5
17.5
17.5
13.5
10.5
6
67
67
67
67
13.5
10.5
30
17.5
10.5
10.5
8.5
10.5
13.5
7
8.4
10.2
8.4
10.2
12.6
12.6
36
8.4
10.2
8.4
10.2
8.4
10.2
8.4
10.2
21
12.6
21
7.2
8.4
10.2
16.2
7.2
12.6
10.2
10.2
36
36
8.4
10.2
10.2
21
21
16.2
12.6
7.2
80.4
80.4
80.4
80.4
16.2
12.6
36
21
12.6
12.6
10.2
12.6
16.2
8.4
Fishing (see also Meat and fish processing) (FISH)

Alternators (auxiliary)
Bins (plastic)
Compressors (for refrigeration systems)
Cray pots
Electronic systems
Engines
Fishing equipment (default class)
Floodlight systems
Freezers (blast)
Generators (auxiliary)
Hydraulic systems
Ice making machines
10
5
10
2
5
12.5
20
3
10
10
5
10
20
40
20
100
40
16
10
67
20
20
40
20
24
48
24
100
48
19.2
12
80.4
24
24
48
24
13.5
30
13.5
100
30
10.5
7
67
13.5
13.5
30
13.5
16.2
36
16.2
100
36
12.6
8.4
80.4
16.2
16.2
36
16.2
www.ird.govt.nz
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
Fishing (see also Meat and fish processing)

(FISH) continued
Instrumentation (electronic)
Insulation to refrigerated holds
Lifejackets
Life rafts
Nets (fishing) bottom trawl, complete with accessories
Nets (fishing) other, complete with accessories
Peurulus (baby crayfish) traps
Piping
Refrigeration systems
Safety equipment (other)
Vessels (fishing, non-steel hulled)
Vessels (fishing, steel hulled over 20 m)
Vessels (fishing, steel hulled under 20 m)
Winches
Wire (trawl)
3
5
15.5
4
8
1
2
1
5
10
10
4
20
15.5
20
10
1
67
40
13
50
25
100
100
100
40
20
20
50
10
13
10
20
100
80.4
48
15.6
60
30
100
100
100
48
24
24
60
12
15.6
12
24
100
67
30
8.5
40
17.5
100
100
100
30
13.5
13.5
40
7
8.5
7
13.5
100
80.4
36
10.2
48
21
100
100
100
36
16.2
16.2
48
8.4
10.2
8.4
16.2
100
Food processing (FOOD)

Batter systems
Blanchers
Bottling machine lines
Box tippers
Centrifuges
Chocolate manufacturing plant (default class)
Closers (cans)
Closing machines (cartons)
Conche
Confectionary plant (default class)
Containers (storage)
Control panels (process)
Conveyors
Conveyors (crates)
Cookers
Cooling tunnels
Crates (metal)
Crates (plastic)
Crates (wooden)
Crating machines
Decrating machines
De-ionising plants
Depalletising machines
Depositors
Destoners
Dies
Enrobers
Evaporators
Extractors
Extruders
Feeders (trough)
Feeders (vibratory)
Fillers
Fillers (cans)
Filters
Filters (pre-coat vacuum)
Food processors (industrial)
Food processing machinery (default class)
Fryers
Gluing machines
Grading machinery (computerised)
Grading machinery (non-computerised)
Heat exchangers
Heat exchangers (scrape surface)
13
15.5
15.5
13
20
10
13
15.5
15.5
13
10
20
15.5
13
15.5
13
20 10
20
10
100
2
8
25
15.5
13
13
15.5
15.5
13
13
15.5
5
40
2
100
100
2
15.5
13
15.5
13
15.5
13
20
10
15.5
13
15.5
13
3
67
15.5 13
15.5
13
15.5
13
15.5
13
15.5
13
10
20
15.5
13
15.5
13
15.5
13
15.5
13
10
20
15.5
13
15.5
13
15.5
13
8
25
15.5
13
15.5
13
15.5
13
15.6
15.6
12
15.6
15.6
12
15.6
15.6
12
12
100
30
15.6
15.6
15.6
15.6
48
100
100
15.6
15.6
15.6
12
15.6
15.6
80.4
15.6
15.6
15.6
15.6
15.6
24
15.6
15.6
15.6
15.6
24
15.6
15.6
15.6
30
15.6
15.6
15.6
8.5
8.5
7
8.5
8.5
7
8.5
8.5
7
7
100
17.5
8.5
8.5
8.5
8.5
30
100
100
8.5
8.5
8.5
7
8.5
8.5
67
8.5
8.5
8.5
8.5
8.5
13.5
8.5
8.5
8.5
8.5
13.5
8.5
8.5
8.5
17.5
8.5
8.5
8.5
10.2
10.2
8.4
10.2
10.2
8.4
10.2
10.2
8.4
8.4
100
21
10.2
10.2
10.2
10.2
36
100
100
10.2
10.2
10.2
8.4
10.2
10.2
80.4
10.2
10.2
10.2
10.2
10.2
16.2
10.2
10.2
10.2
10.2
16.2
10.2
10.2
10.2
21
10.2
10.2
10.2
Part 1
19
20

Part 1
Food processing (FOOD) continued

Homogenisers
Juicing plant
Metal detectors
Microwave ovens (industrial)
Mills (colloid)
Mincers
Mixers
Moulds
Ovens
Packing machinery (computerised) (not elsewhere specified)
Packing machines (non-computerised)
(not elsewhere specified)
Packing machines (shrink wrap)
Palletising machines
Peelers
Pilot plants
Presses (fruit)
Retorts
Roasters
Rollers
Slicers
Sorting machinery (computerised)
Sorting machinery (non-computerised)
Stackers (boxes)
Sugar refining equipment
Sugar refining plant
Taping machines (cartons)
Tippers
Trays
Washers
Washers (boxes)
Washers (crates)
Wrap sealers
Wrapping machines (not elsewhere specified)
Footwear manufacturing (FOOT)
Footwear manufacturing machinery (default class)
Attaching machines
Benches
Blocking machines
Brushing machines
Cementing machines
Cutting machines (for circles)
Dust collectors
Edge setting machines
Eyeletting machines
Finishing machines
Folding machines
Footwear manufacturing machines (micro-processor
controlled)
Gluing machines
Grading machines (patterns)
Knives
Lacing machines
Lasting machines (electro/pneumatic or hydraulic)
Lasting machines (mechanical)
Lasts
Marking machines
Moulding machines
Nailing machines
Patterns
Perforating machines
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
15.5
15.5
8
10
15.5
15.5
15.5
3
20
8
13
13
25
20
13
13
13
67
10
25
15.6
15.6
30
24
15.6
15.6
15.6
80.4
12
30
8.5
8.5
17.5
13.5
8.5
8.5
8.5
67
7
17.5
10.2
10.2
21
16.2
10.2
10.2
10.2
80.4
8.4
21
15.5
8
10
20
15.5
8
20
25
15.5
15.5
15.5
8
15.5
15.5
20
20
10
15.5
3
10
15.5
15.5
15.5
8
15.5
13
25
20
10
13
25
10
8
13
13
13
25
13
13
10
10
20
13
67
20
13
13
13
25
13
15.6
30
24
12
15.6
30
12
9.6
15.6
15.6
15.6
30
15.6
15.6
12
12
24
15.6
80.4
24
15.6
15.6
15.6
30
15.6
8.5
17.5
13.5
7
8.5
17.5
7
6
8.5
8.5
8.5
17.5
8.5
8.5
7
7
13.5
8.5
67
13.5
8.5
8.5
8.5
17.5
8.5
10.2
21
16.2
8.4
10.2
21
8.4
7.2
10.2
10.2
10.2
21
10.2
10.2
8.4
8.4
16.2
10.2
80.4
16.2
10.2
10.2
10.2
21
10.2
15.5
15.5
15.5
15.5
15.5
12.5
15.5
8
15.5
12.5
15.5
15.5
13
13
13
13
13
16
13
25
13
16
13
13
15.6
15.6
15.6
15.6
15.6
19.2
15.6
30
15.6
19.2
15.6
15.6
8.5
8.5
8.5
8.5
8.5
10.5
8.5
17.5
8.5
10.5
8.5
8.5
10.2
10.2
10.2
10.2
10.2
12.6
10.2
21
10.2
12.6
10.2
10.2
8
12.5
12.5
2
15.5
10
15.5
2
12.5
15.5
15.5
2
15.5
25
16
16
100
13
20
13
100
16
13
13
100
13
30
19.2
19.2
100
15.6
24
15.6
100
19.2
15.6
15.6
100
15.6
17.5
10.5
10.5
100
8.5
13.5
8.5
100
10.5
8.5
8.5
100
8.5
21
12.6
12.6
100
10.2
16.2
10.2
100
12.6
10.2
10.2
100
10.2
www.ird.govt.nz
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
15.5
20
13
10
15.6
12
8.5
7
10.2
8.4
15.5
20
20
12.5
12.5
15.5
12.5
15.5
10
15.5
15.5
15.5
12.5
10
2
15.5
15.5
13
10
10
16
16
13
16
13
20
13
13
13
16
20
100
13
13
15.6
12
12
19.2
19.2
15.6
19.2
15.6
24
15.6
15.6
15.6
19.2
24
100
15.6
15.6
8.5
7
7
10.5
10.5
8.5
10.5
8.5
13.5
8.5
8.5
8.5
10.5
13.5
100
8.5
8.5
10.2
8.4
8.4
12.6
12.6
10.2
12.6
10.2
16.2
10.2
10.2
10.2
12.6
16.2
100
10.2
10.2
Glass (GLAS)
Arrissing machines
Autoclaves
Bending furnaces (for glass)
Blowing machines (for glass)
Cutting machines (for circles)
Cutting machines (non-automatic)
Cutting tables (automatic)
Cutting tables (non-automatic)
Drilling machines
Drying machines
Edge polishing machines
Edge working machines
Etching machines
Flat glass (manufacturing machines)
Furnaces
Glass leading machines
Glass working and moulding machinery (default class)
Gob making machines
Laminating machines
Laminating ranges
Lehrs
Lifters (hand)
Lifting frames
Lifting slings
Moulding machines (for glass)
Moulds (for glass)
Pallets (steel)
Plate lifters
Racks (for glass)
Scrubbing machines
Tooling (other than glass moulds)
Tools (hand)
Washing machines
15.5
25
20
20
5
15.5
15.5
20
15.5
15.5
15.5
15.5
15.5
20
10
15.5
15.5
20
15.5
15.5
20
3
15.5
5
20
3
15.5
15.5
25
15.5
5
3
15.5
13
8
10
10
40
13
13
10
13
13
13
13
13
10
20
13
13
10
13
13
10
67
13
40
10
67
13
13
8
13
40
67
13
15.6
9.6
12
12
48
15.6
15.6
12
15.6
15.6
15.6
15.6
15.6
12
24
15.6
15.6
12
15.6
15.6
12
80.4
15.6
48
12
80.4
15.6
15.6
9.6
15.6
48
80.4
15.6
8.5
6
7
7
30
8.5
8.5
7
8.5
8.5
8.5
8.5
8.5
7
13.5
8.5
8.5
7
8.5
8.5
7
67
8.5
30
7
67
8.5
8.5
6
8.5
30
67
8.5
10.2
7.2
8.4
8.4
36
10.2
10.2
8.4
10.2
10.2
10.2
10.2
10.2
8.4
16.2
10.2
10.2
8.4
10.2
10.2
8.4
80.4
10.2
36
8.4
80.4
10.2
10.2
7.2
10.2
36
80.4
10.2
Hotels, motels, restaurants, cafes, taverns and

takeaway bars (HOTS)
Appliances (domestic type)
Bains-marie
Bedding
Beds
Beer systems
Beer tanks
Benches
6.66 30
12.5
16
3
67
10
20
12.5
16
20
10
20 10
36
21
19.2
10.5
80.4
67
24
13.5
19.2
10.5
12
7
12
7
25.2
12.6
80.4
16.2
12.6
8.4
8.4
Footwear manufacturing (FOOT) continued

Polishing machines
Presses (clicking)
Presses (except clicking, revolution and travelling
head presses)
Presses (revolution)
Presses (travelling head)
Punching machines
Riveting machines
Scouring machines
Setting machines (heat)
Sewing benches
Sewing machines
Skiving machines
Slitting machines
Splitting machines
Stapling machines
Stitching machines
Tools (press)
Transport systems
Trimming machines
Part 1
21
22

Part 1

takeaway bars (HOTS) continued
Blankets
Blenders
Blinds
Boiling pans
Carpets (modular nylon tile construction)
Carpets (other than modular nylon tile construction)
Cash register systems
Cash registers
Chairs
Coffee makers
Compact discs
Compressors
Cookers
Coolrooms
Crockery
Curtains
Cutlery
Dance floor
Decorative articles
Digital versatile disc (DVD) recorders with hard drive
Digital versatile disc (DVD) recorders without hard drive
Dishwashers
Display cabinets
Drapes
Drinks dispensers
Electric blankets
Evaporators
Flagon fillers
Food processors
Freezer cabinets
Fryers
Fume hoods (other than stainless steel)
Fume hoods (stainless steel)
Furniture (fitted)
Furniture (loose)
Gas cylindersothers
Glassware
Glass washers
Griddles
Hand dryers (air type)
Hotel, motel, restaurant, cafe, tavern and takeaway bar
equipment and machinery (default class)
Ice-cream dispensers
Ice making machines
Insect exterminators
Integrated silk flower arrangements (PROV)
Keg fittings
Kitchen appliances (miscellaneous)
Linen
Lowerators
Microwave ovens (commercial)applies to the 2014
and subsequent income years
Milkshake mixers
Mixers
Nip pourers
Ornaments
Paintings and drawings, in either case being property the
value of which might reasonably be expected in normal
circumstances to decline in value
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
5
40
6.66
30
8
25
13
15.5
15.5
13
5
40
5
40
5
40
20
10
6.66
30
1
100
5
40
12.5 16
12.5
16
10
20
3
67
8
25
67
3
20
10
20
10
5
40
4
50
5
40
2
100
20
10
12.5
16
8
25
16
12.5
3
67
16
12.5
8
25
6.66
30
16
12.5
12.5
16
13
15.5
20
10
15.5
13
10
20
8
25
12.5
16
3
67
8
25
12.5
16
3
67
48
36
30
15.6
15.6
48
48
48
24
36
100
48
19.2
19.2
12
80.4
30
80.4
12
24
48
60
48
100
24
19.2
30
19.2
80.4
19.2
30
36
19.2
19.2
15.6
12
15.6
24
30
19.2
80.4
30
19.2
80.4
30
21
17.5
8.5
8.5
30
30
30
13.5
21
100
30
10.5
10.5
7
67
17.5
67
7
13.5
30
40
30
100
13.5
10.5
17.5
10.5
67
10.5
17.5
21
10.5
10.5
8.5
7
8.5
13.5
17.5
10.5
67
17.5
10.5
67
36
25.2
21
10.2
10.2
36
36
36
16.2
25.2
100
36
12.6
12.6
8.4
80.4
21
80.4
8.4
16.2
36
48
36
100
16.2
12.6
21
12.6
80.4
12.6
21
25.2
12.6
12.6
10.2
8.4
10.2
16.2
21
12.6
80.4
21
12.6
80.4
12.5
12.5
12.5
6.66
2
12.5
6.66
3
12.5
16
16
16
30
100
16
30
67
16
19.2
19.2
19.2
36
100
19.2
36
80.4
19.2
10.5
10.5
10.5
21
100
10.5
21
67
10.5
12.6
12.6
12.6
25.2
100
12.6
25.2
80.4
12.6
8
8
15.5
3
10
25
25
13
67
20
na
30
15.6
80.4
24
17.5
17.5
8.5
67
13.5
na
21
10.2
80.4
16.2
20
10
12
8.4
www.ird.govt.nz

takeaway bars (HOTS) continued
Peelers (vegetables)
Pillows
Pizza ovens (bench-top) applies to the 2014
Pizza ovens (bench-top, for long-term loan or hire)
applies to the 2014 and subsequent income years
Prints (including limited edition prints)
Ranges
Refrigerated cabinets
Rotisseries
Sandwich makers
Satellite dishes
Saunas
Set-top boxes with hard drive and personal video
recorders (PVRs) with hard drive (PROV)
Set-top boxes without hard drive and personal video
recorders (PVRs) without hard drive
Sinks
Slicers
Spa pools
Stage
Statues
Tables
Televisions
Towel cabinets (continuous)
Utensils (kitchen)
Vending machines (automatic goods)
Video game discs
Video game players
Video players
Vinyl flooring
Warming cabinets
Waste disposers
Laundry (LAUN)
Clothes markers
Continuous towels
Detergent dispensers
Dry-cleaning plant
Dryers
Floor mats
Folding machines (commercial type)
Folding machines (domestic type)
Hand driers (air type)
Hydro extractors
Ironing boards (domestic type)
Ironing machines (commercial type)
Ironing machines (domestic type)
Irons (commercial type)
Irons (domestic type)
Laundry plant and equipment (default class)
Linen (for hire)
Pressing machines (commercial type)
Pressing machines (domestic type)
Spotting tables
Towel cabinets (continuous)
Washing machines
Leisure (LEIS)
Leisure equipment (default class)
Amusement park rides (non-self driven)
Amusement park rides (self-driven)
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
12.5
3
16
67
19.2
80.4
10.5
67
12.6
80.4
6.66
30
na
21
na
5
10
12.5
12.5
12.5
8
12.5
15.5
40
20
16
16
16
25
16
13
na
24
19.2
19.2
19.2
30
19.2
15.6
30
13.5
10.5
10.5
10.5
17.5
10.5
8.5
na
16.2
12.6
12.6
12.6
21
12.6
10.2
50
60
40
48
5
20
12.5
12.5
20
10
10
5
6.66
3
5
1
3
5
10
12.5
8
40
10
16
16
10
20
20
40
30
67
40
100
67
40
20
16
25
48
12
19.2
19.2
12
24
24
48
36
80.4
48
100
80.4
48
24
19.2
30
30
7
10.5
10.5
7
13.5
13.5
30
21
67
30
100
67
30
13.5
10.5
17.5
36
8.4
12.6
12.6
8.4
16.2
16.2
36
25.2
80.4
36
100
80.4
36
16.2
12.6
21
8
6.66
3
8
8
3
12.5
3
3
12.5
3
12.5
3
8
3
8
3
12.5
3
12.5
6.66
8
25
30
67
25
25
67
16
67
67
16
67
16
67
25
67
25
67
16
67
16
30
25
30
36
80.4
30
30
80.4
19.2
80.4
80.4
19.2
80.4
19.2
80.4
30
80.4
30
80.4
19.2
80.4
19.2
36
30
17.5
21
67
17.5
17.5
67
10.5
67
67
10.5
67
10.5
67
17.5
67
17.5
67
10.5
67
10.5
21
17.5
21
25.2
80.4
21
21
80.4
12.6
80.4
80.4
12.6
80.4
12.6
80.4
21
80.4
21
80.4
12.6
80.4
12.6
25.2
21
3
20
10
67
10
20
80.4
12
24
67
7
13.5
80.4
8.4
16.2
Part 1
23
24

Part 1
Leisure (LEIS) continued

Base sand, gravel and drainage (including drainage
trenches but not including land contouring) (PROV 25)
Bicycles
Billiard tables
Binoculars
Boats (inflatable)
Boat lift storage system (inflatable)
Bumper boats
Buoyancy compensator
Camera equipment
Cameras
Campervans (including Motorhomes) acquired on or
after 1 April 2005 but prior to the 2010/11 income year
Campervans acquired during or after the 2010/1
income year
Camping equipment (miscellaneous)
Caravans
Casino games (non-electronic)
Chairlifts
Cinema furniture
Cinema projectors
Cinema screens
Circus equipment
Clothing (for hire)
Compact discs
Costumes (for hire)
Dance floor
Disco lighting
Dodgems
Electronic instruments
materials excluding the base course (2010/2011 and
subsequent years) (PROV)
Ferris wheels
Firearms
Fitness equipment
Flight simulators (FTD and FNPT certifiable) aircraft
specific (non-motion)
Flight simulators (FTD and FNPT certifiable)
upgradable/multi aircraft (non-motion)
Flight simulators (non-certifiable) (non-motion)
Floodlight towers
Gambling machines (electronic)
Games equipment
Gaming machines (electronic)
Golf ball placing machines and sensors
Golf buggies
Golf driving range, netting (for golf driving nets)
Golf driving range, poles (for golf driving nets)
Golf mats (stance and base, at golf driving/practice ranges)
Gondolas and similar
Hang gliders
Harness
Headphones
Ice skates
Ice skating plant
Jetskis
Jetboats
Jukeboxes
Karaoke systems
LED screens (fixed, in use 24 hours per day)
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
20
5
12.5
5
8
8
10
3
3
3
10
40
16
40
25
25
20
67
67
67
na
48
19.2
48
30
30
24
80.4
80.4
80.4
7.5
30
10.5
30
17.5
17.5
13.5
67
67
67
na
36
12.6
36
21
21
16.2
80.4
80.4
80.4
10
20
24
13.5
16.2
8
5
12.5
8
20
10
10
10
15.5
3
2
5
3
20
5
2
5
10
5
18
40
16
25
10
20
20
20
13
67
100
40
67
10
40
100
40
20
40
21.6
48
19.2
30
12
24
24
24
15.6
80.4
100
48
80.4
12
48
100
48
24
48
12.5
30
10.5
17.5
7
13.5
13.5
13.5
8.5
67
100
30
67
7
30
100
30
13.5
30
15
36
12.6
21
8.4
16.2
16.2
16.2
10.2
80.4
100
36
80.4
8.4
36
100
36
16.2
36
19.2
12
24
48
10.5
7
13.5
30
12.6
8.4
16.2
36
17.5
21
8.5
40
6
30
67
30
67
17.5
30
7
100
7
67
30
30
67
8.5
30
13.5
30
30
17.5
10.2
48
7.2
36
80.4
36
80.4
21
36
8.4
100
8.4
80.4
36
36
80.4
10.2
36
16.2
36
36
21
12.5
20
10
5
8
16
10
20
40
25
15.5
13
4
50
25
8
5
40
3
67
5
40
3
67
8
25
5
40
20
10
2
100
20
10
3
67
5
40
5
40
3
67
15.5
13
5
40
10
20
5 40
5
40
8
25
30
15.6
60
9.6
48
80.4
48
80.4
30
48
12
100
12
80.4
48
48
80.4
15.6
48
24
48
48
30
www.ird.govt.nz

LED screens (mobile and transportable)
LED screens (fixed)
Lifejackets
Loudspeakers
Marble rock instruments (heated or chilled and used in
the massage process) (PROV)
Marquee accessories (other than poles and frames)
Marquee poles and frames (metal)
Marquee poles and frames (metal with integral winching
mechanism)
Marquee poles (wood)
Marquees (canvas roofs and walls, ropes/tie downs where
permanently attached)
Marquees (roofs and walls of fabric other than canvas,
ropes/tie downs where permanently attached)
Masks, snorkels and fins
Media (recorded)
Microphones
Mini golf courses
Model displays (semi-permanent)
Motorhomes acquired during or after the 2010/11
income year
MP3 and similar devices, such as iPods etc
Musical instruments (brass bands)
Musical instruments (except as shown elsewhere)
Musical instruments (orchestras)
Outboard motors
Paintball firearms
Parachutes
Photofinishing equipment (on racecourses)
Pianos (non-electric)
Pistols, air
Playground equipment
Pool tables
Racing stalls
Rafts (inflatable)
Records
Rifles, air
Rollerblades
Roller-coasters
Roller-skates
Roof rack
Roundabouts
Saddlery
Saunas
Scoring systems (computerised)
Ski boots/poles
Skidoo
Snooker tables
Snow bikes (motorised)
Snow groomers
Snow making machines
Snow skis/boards
Snow throwers
Snow toboggans
Solarium beds
Solarium lamps
Spa pools
Sports equipment
Stabilised turf system matrix and infill (PROV 25)
Stage
Starting stalls
Stereo components
Stereo systems
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
10
15.5
5
5
20
13
40
40
24
15.6
48
48
13.5
8.5
30
30
16.2
10.2
36
36
25
5
10
8
40
20
9.6
48
24
6
30
13.5
7.2
36
16.2
8
15.5
25
13
30
15.6
17.5
8.5
21
10.2
25
30
17.5
21
5
2
2
5
15.5
20
40
100
100
40
13
10
48
100
100
48
15.6
12
30
100
100
30
8.5
7
36
100
100
36
10.2
8.4
21.6
na
9.6
30
9.6
48
100
80.4
30
9.6
24
15.6
19.2
12
30
100
24
80.4
12
80.4
48
12
48
15.6
30
100
48
19.2
48
48
24
100
30
80.4
48
48
24
80.4
na
12
12
48
48
12.5
67
6
17.5
6
30
100
67
17.5
6
13.5
8.5
10.5
7
17.5
100
13.5
67
7
67
30
7
30
8.5
17.5
100
30
10.5
30
30
13.5
100
17.5
67
30
30
13.5
67
13.5
7
7
30
30
15
na
7.2
21
7.2
36
100
80.4
21
7.2
16.2
10.2
12.6
8.4
21
100
16.2
80.4
8.4
80.4
36
8.4
36
10.2
21
100
36
12.6
36
36
16.2
100
21
80.4
36
36
16.2
80.4
na
8.4
8.4
36
36
8
18
3
67
8
25
8
25
8
25
5
40
2
100
67
3
8
25
8
25
10
20
15.5
13
16
12.5
20
10
25
8
2
100
10
20
67
3
20
10
3
67
5
40
20
10
5
40
15.5
13
8
25
2
100
5 40
12.5
16
5
40
5
40
10
20
2
100
8
25
3
67
5
40
5
40
10
20
3
67
10
20
20
10
20
10
5
40
5
40
Part 1
25
26

Part 1
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)

Suits
Swimming pools (demountable)
Synthetic grass, infill and shock attentuation pads (PROV 25)
T Bar lifts/pomas
Tanks (for air)
Tapes (audio, recorded)
Tarpaulins
Telescopes (non-scientific)
Televisions
Tenpin bowling balls
Tenpin bowling lanes
Tenpin bowling machinery
Tenpin bowling shoes
Tents
Timing systems (computerised)
Totalisators
Toys
Tramping boots
Trampolines
Tricycles
Tyre chains
Vending machines (for tickets)
Video cameras
Video cassette recorders/players
Video game discs
Video game players
Video projectors
Video tapes (recorded)
Watering systems (PROV 25)
Water skis
Water slides
Weightlifting equipment
Wetsuits and booties
Windsurfers
3
5
10
12.5
10
2
5
5
5
3
20
15.5
3
5
8
8
3
2
8
5
3
8
5
5
2
3
5
2
20
3
20
12.5
2
3
67
40
20
16
20
100
40
40
40
67
10
13
67
40
25
25
67
100
25
40
67
25
40
40
100
67
40
100
10
67
10
16
100
67
80.4
48
na
19.2
24
100
48
48
48
80.4
12
15.6
80.4
48
30
30
80.4
100
30
48
80.4
30
48
48
100
80.4
48
100
na
80.4
12
19.2
100
80.4
67
30
13.5
10.5
13.5
100
30
30
30
67
7
8.5
67
30
17.5
17.5
67
100
17.5
30
67
17.5
30
30
100
67
30
100
7.5
67
7
10.5
100
67
80.4
36
na
12.6
16.2
100
36
36
36
80.4
8.4
10.2
80.4
36
21
21
80.4
100
21
36
80.4
21
36
36
100
80.4
36
100
na
80.4
8.4
12.6
100
80.4
Manufacturers (not elsewhere specified) (MANF)

Abrasives manufacturing plant
Activated carbon manufacturing plant
Ammunition manufacturing plant
Brush manufacturing plant
Candle manufacturing plant
Carbon black manufacturing plant
Carbon brush manufacturing plant
Carbon paper manufacturing plant
Carbon ribbon manufacturing plant
Charcoal manufacturing plant
Christmas decoration manufacturing plant
Contact lens manufacturing plant
Electric lamp manufacturing plant
Fireworks manufacturing plant
Gasket manufacturing plant
General manufacturing plant and equipment (default class)
Hearing aid manufacturing plant
Match manufacturing plant
Metal roofing manufacturing plant
Packing manufacturing plant
Pen manufacturing plant
Plumbing display products and custom display stand
Spark plug manufacturing plant
Spectacle manufacturing plant
Steel pipe manufacturing plant
Transformer manufacturing plant
Venetian blind manufacturing plant
Welding rod manufacturing plant
20
15.5
20
12.5
20
15.5
15.5
12.5
12.5
20
12.5
12.5
20
15.5
20
15.5
12.5
20
20
20
12.5
5
20
12.5
25
25
12.5
20
10
13
10
16
10
13
13
16
16
10
16
16
10
13
10
13
16
10
10
10
16
40
10
16
8
8
16
10
12
15.6
12
19.2
12
15.6
15.6
19.2
19.2
12
19.2
19.2
12
15.6
12
15.6
19.2
12
12
12
19.2
48
12
19.2
9.6
9.6
19.2
12
7
8.5
7
10.5
7
8.5
8.5
10.5
10.5
7
10.5
10.5
7
8.5
7
8.5
10.5
7
7
7
10.5
30
7
10.5
6
6
10.5
7
8.4
10.2
8.4
12.6
8.4
10.2
10.2
12.6
12.6
8.4
12.6
12.6
8.4
10.2
8.4
10.2
12.6
8.4
8.4
8.4
12.6
36
8.4
12.6
7.2
7.2
12.6
8.4
www.ird.govt.nz
Meat and fish processing (MEAT)

Analysing equipment (for meat fat)
Balancers
Bandsaws
Barrels (plastic, wooden)
Beef rollers
Bolt guns (captive)
Bowl choppers
Boxes (plastic, wooden)
Brine injectors
Carcass rails
Casings equipment
Casks (plastic, wooden)
Choppers
Conveyor chains (animal)
Conveyors
Dehairing machines
Decanters
Digesters
Dryers (meat)
Electrical conditioning equipment
Electrical stimulation equipment
Elevators
Filleting machines (for fish)
Fluming
Freezers (for carcasses)
Freezers (for cartons)
Gambrels
Grading systems (electronic)
Heading machines (for fish)
Heat recovery plant
Hydrolisers
Linking equipment (sausages)
Meat and fish processing plant and equipment
(default class)
Meat massagers
Meat skinning/derinding machines
Metal detectors
Mincers
Offal blowers
Packaging machinery (vacuum)
Pallets (for carcasses)
Pallets (for cartons)
Patty forming equipment
Percolators
Pneumatic rise and fall operator stands
Prebreakers/hoggers
Presses (tallow)
Saws (electric)
Saws (hydraulic)
Saws (pneumatic)
Separators
Sharpeners
Shrink tunnels
Skids
Skin pullers
Skinning machines (for fish)
Smoke house plant
Sterilisers
Stuffing equipment (sausages)
Stunners
Tenderisers
Tubs (plastic, wooden)
Viscera tables
Washers
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
10
10
12.5
5
15.5
3
15.5
5
8
25
15.5
5
15.5
15.5
15.5
15.5
12.5
25
20
12.5
12.5
15.5
10
25
15.5
15.5
8
8
10
12.5
15.5
12.5
20
20
16
40
13
67
13
40
25
8
13
40
13
13
13
13
16
8
10
16
16
13
20
8
13
13
25
25
20
16
13
16
24
24
19.2
48
15.6
80.4
15.6
48
30
9.6
15.6
48
15.6
15.6
15.6
15.6
19.2
9.6
12
19.2
19.2
15.6
24
9.6
15.6
15.6
30
30
24
19.2
15.6
19.2
13.5
13.5
10.5
30
8.5
67
8.5
30
17.5
6
8.5
30
8.5
8.5
8.5
8.5
10.5
6
7
10.5
10.5
8.5
13.5
6
8.5
8.5
17.5
17.5
13.5
10.5
8.5
10.5
16.2
16.2
12.6
36
10.2
80.4
10.2
36
21
7.2
10.2
36
10.2
10.2
10.2
10.2
12.6
7.2
8.4
12.6
12.6
10.2
16.2
7.2
10.2
10.2
21
21
16.2
12.6
10.2
12.6
15.5
15.5
15.5
8
15.5
25
10
20
20
15.5
15.5
15.5
15.5
20
10
10
10
12.5
12.5
12.5
8
15.5
10
12.5
15.5
12.5
5
15.5
5
15.5
12.5
13
13
13
25
13
8
20
10
10
13
13
13
13
10
20
20
20
16
16
16
25
13
20
16
13
16
40
13
40
13
16
15.6
15.6
15.6
30
15.6
9.6
24
12
12
15.6
15.6
15.6
15.6
12
24
24
24
19.2
19.2
19.2
30
15.6
24
19.2
15.6
19.2
48
15.6
48
15.6
19.2
8.5
8.5
8.5
17.5
8.5
6
13.5
7
7
8.5
8.5
8.5
8.5
7
13.5
13.5
13.5
10.5
10.5
10.5
17.5
8.5
13.5
10.5
8.5
10.5
30
8.5
30
8.5
10.5
10.2
10.2
10.2
21
10.2
7.2
16.2
8.4
8.4
10.2
10.2
10.2
10.2
8.4
16.2
16.2
16.2
12.6
12.6
12.6
21
10.2
16.2
12.6
10.2
12.6
36
10.2
36
10.2
12.6
Part 1
27
28

Part 1
Meat and fish processing (MEAT) continued

Washing drums (for fish)
Weighing systems (electronic)
Yard gratings
Medical and medical laboratory (MEDI)
Alarms (for patients)
Anaesthesia equipment
Analysers
Audiometers
Autoclaves
Baths (water)
Bedding
Beds (domestic type)
Beds (Hi-Lo)
Beds (standard)
Blood warmers
Breathing apparatus
Centrifuges
Chambers (vacuum)
Chiropractors couches
Chromatographs
Computer controlled tablet dispensing systems
(2009/2010 and subsequent years) (PROV)
Crematoriums
Crutches
Cylinders (gas)
Defibrillators
Dental chairs
Dental units
Dialysis/bypass machines
Diathermy equipment
Electrical test meters
Electrocardiographs
Electrodiagnostic equipment
Electronic balances
Electrosurgical equipment
Fibre-optic scopes
Fitness equipment
Flasks (vacuum)
Flow measuring equipment
Freezers
Fume cabinets
Furnaces
Furniture (fixed)
Furniture (loose, laboratory)
Furniture (loose, medical)
Gamma cameras
Hoists (for patients)
Humidifiers
Hydrocollators
Incinerators (pathological)
Incubators (laboratory)
Infant incubators
Infusion pumps (and the like)
Instruments (hand held)
Invalid scooters
Irradiation plant
Lamps (for treatment)
Laparoscopic equipment
Laser surgical and dental equipment
Lighting (examination)
Lighting (operating theatre)
Linear accelerator/simulator
Linen
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
15.5
8
15.5
13
25
13
15.6
30
15.6
8.5
17.5
8.5
10.2
21
10.2
5
10
8
8
20
12.5
3
8
10
15.5
10
10
10
10
15.5
8
40
20
25
25
10
16
67
25
20
13
20
20
20
20
13
25
48
24
30
30
12
19.2
80.4
30
24
15.6
24
24
24
24
15.6
30
30
13.5
17.5
17.5
7
10.5
67
17.5
13.5
8.5
13.5
13.5
13.5
13.5
8.5
17.5
36
16.2
21
21
8.4
12.6
80.4
21
16.2
10.2
16.2
16.2
16.2
16.2
10.2
21
5
25
1
5
6.66
15.5
8
8
6.66
8
8
6.66
8
6.66
5
5
10
6.66
10
15.5
15.5
20
10
10
8
10
5
10
20
12.5
8
5
5
8
25
8
4
5
12.5
12.5
10
3
40
8
100
40
30
13
25
25
30
25
25
30
25
30
40
40
20
30
20
13
13
10
20
20
25
20
40
20
10
16
25
40
40
25
8
25
50
40
16
16
20
67
48
9.6
100
48
36
15.6
30
30
36
30
30
36
30
36
48
48
24
36
24
15.6
15.6
12
24
24
30
24
48
24
12
19.2
30
48
48
30
9.6
30
60
48
19.2
19.2
24
80.4
30
6
100
30
21
8.5
17.5
17.5
21
17.5
17.5
21
17.5
21
30
30
13.5
21
13.5
8.5
8.5
7
13.5
13.5
17.5
13.5
30
13.5
7
10.5
17.5
30
30
17.5
6
17.5
40
30
10.5
10.5
13.5
67
36
7.2
100
36
25.2
10.2
21
21
25.2
21
21
25.2
21
25.2
36
36
16.2
25.2
16.2
10.2
10.2
8.4
16.2
16.2
21
16.2
36
16.2
8.4
12.6
21
36
36
21
7.2
21
48
36
12.6
12.6
16.2
80.4
www.ird.govt.nz
Medical and medical laboratory (MEDI) continued

Mannequins
Marble rock instruments (heated or chilled and used in
the massage process) (PROV)
Medical, veterinary, dental, optical, chiropractors,
funeral directors (excluding casket-making machinery)
and medical laboratory plant and equipment
(default class)
Microscope equipment
Microtomes
Operating tables
Optical equipment
Orthopaedic appliances
Oscilloscopes
Ovens
Patient monitoring equipment
Physiotherapy equipment
Psychological testing sets
Radiation detection equipment
Recorders
Refrigerators
Respiration apparatus
Resuscitators
Saunas
Scanners
Skeletons
Sluicers
Solarium beds
Solarium lamps
Spa pools
Spectrophotometers
Splints
Sterilisers
Surgical implant instrument sets (orthopaedic)
Tools (power)
Treatment planning system (radiotherapy)
Trusses
Ultrasonic diagnostic equipment
Ultrasonic equipment
Ultrasonic scanners (used outdoors by veterinarians)
Vaporisers/absorbers
Ventilators
Vessels (vacuum)
Walking frames
Washing decontaminators
Weighing equipment (for patientselectronic)
Weighing equipment (for patientsmechanical)
Wheelchairs (non-powered)
Wheelchairs (powered)
X-ray cassettes
X-ray equipment (except as shown elsewhere)
X-ray equipment (mobile)
X-ray processors
X-ray viewers
Metal industries (primary) and foundries (METL)
Assembly lines (anode)
Carbon block plant
Casting machines
Core blowing machines
Core stoves
Cupolas
Die casting machines
Die casting moulds
Extruding plant and equipment (aluminium)
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
13.5
16.2
10 20
24
25
9.6
7.2
8
10
10
15.5
10
3
8
12.5
6.66
10
10
8
8
8
10
8
15.5
10
10
10
5
5
10
8
1
20
3
8
6.66
3
5
8
4
10
8
10
3
8
12
20
8
6.66
5
10
8
8
12.5
25
20
20
13
20
67
25
16
30
20
20
25
25
25
20
25
13
20
20
20
40
40
20
25
100
10
67
25
30
67
40
25
50
20
25
20
67
25
20
10
25
30
40
20
25
25
16
30
24
24
15.6
24
80.4
30
19.2
36
24
24
30
30
30
24
30
15.6
24
24
24
48
48
24
30
100
12
80.4
30
36
80.4
48
30
60
24
30
24
80.4
30
24
12
30
36
48
24
30
30
19.2
17.5
13.5
13.5
8.5
13.5
67
17.5
10.5
21
13.5
13.5
17.5
17.5
17.5
13.5
17.5
8.5
13.5
13.5
13.5
30
30
13.5
17.5
100
7
67
17.5
21
67
30
17.5
40
13.5
17.5
13.5
67
17.5
13.5
7
17.5
21
30
13.5
17.5
17.5
10.5
21
16.2
16.2
10.2
16.2
80.4
21
12.6
25.2
16.2
16.2
21
21
21
16.2
21
10.2
16.2
16.2
16.2
36
36
16.2
21
100
8.4
80.4
21
25.2
80.4
36
21
48
16.2
21
16.2
80.4
21
16.2
8.4
21
25.2
36
16.2
21
21
12.6
20
15.5
15.5
20
20
25
15.5
5
20
10
13
13
10
10
8
13
40
10
12
15.6
15.6
12
12
9.6
15.6
48
12
7
8.5
8.5
7
7
6
8.5
30
7
8.4
10.2
10.2
8.4
8.4
7.2
10.2
36
8.4
Part 1
29
30

Part 1
Metal industries (primary) and foundries (METL) continued

Extruding plant and equipment (lead)
Fettling machines
Forging presses
Furnaces (excluding primary steel making)
Furnaces (for steel making)
Hammers (power)
Hardening furnaces
Ladles
Loading facilities (ships)
Mills (rolling)
Moulding boxes
Moulding machines
Patterns
Potlines (aluminium)
Primary metal industry plant and equipment (default class)
Sand handling plants
Sand stripping machines
Scrap recovery plant
Steel making ancillary equipment (except as elsewhere
described)
Steel making plant
Unloading facilities (ships)
Milling (including grain handling and seed cleaning) (MILL)
Air locks
Aspirators
Augers
Bins
Blowers
Blowlines
Brushes
Cleaners
Concentrators
Conveyors
Coolers (pellet)
Crumblers
Damping units
Detachers
Dischargers
Disrupters
Dressers
Dryers (grain)
Dust collectors
Elevators
Entoleters
Fillers (sacks)
Finishers
Graders
Gravity tables
Measurers
Milling, grain handling and seed cleaning machinery
(default class)
Mills (grinding)
Mills (hammer)
Mills (roller)
Mixers
Pasta plant
Presses (pelletising)
Pulverisers
Purifiers
Reels
Scalpers
Scourers
Screens
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
20
15.5
20
20
25
25
20
10
20
25
10
20
5
20
20
20
20
20
10
13
10
10
8
8
10
20
10
8
20
10
40
10
10
10
10
10
12
15.6
12
12
9.6
9.6
12
24
12
9.6
24
12
48
12
12
12
12
12
7
8.5
7
7
6
6
7
13.5
7
6
13.5
7
30
7
7
7
7
7
8.4
10.2
8.4
8.4
7.2
7.2
8.4
16.2
8.4
7.2
16.2
8.4
36
8.4
8.4
8.4
8.4
8.4
25
25
20
8
8
10
9.6
9.6
12
6
6
7
7.2
7.2
8.4
15.5
13
20
10
13
15.5
25
8
10
20
10
20
20
10
10
20
20 10
20
10
10
20
20
10
20
10
20
10
15.5
13
20
10
20
10
15.5
13
12.5
16
20
10
20
10
20
10
20
10
20
10
20
10
15.5
13
15.6
8.5
12
7
15.6
8.5
9.6
6
24
13.5
12
7
12
7
12
7
12
7
12
7
12
7
12
7
24
13.5
12
7
15.6
8.5
12
7
12
7
15.6
8.5
19.2
10.5
12
7
12
7
12
7
12
7
12
7
12
7
15.6
8.5
10.2
8.4
10.2
7.2
16.2
8.4
8.4
8.4
8.4
8.4
8.4
8.4
16.2
8.4
10.2
8.4
8.4
10.2
12.6
8.4
8.4
8.4
8.4
8.4
8.4
10.2
20
12.5
12.5
25
20
15.5
20
12.5
20
20
20
20
20
12
19.2
19.2
9.6
12
15.6
12
19.2
12
12
12
12
12
8.4
12.6
12.6
7.2
8.4
10.2
8.4
12.6
8.4
8.4
8.4
8.4
8.4
10
16
16
8
10
13
10
16
10
10
10
10
10
7
10.5
10.5
6
7
8.5
7
10.5
7
7
7
7
7
www.ird.govt.nz
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
Milling (including grain handling and seed cleaning)

(MILL) continued
Seed coating machines
Separators
Sifters
Silos (concrete)
Silos (except concrete)
Stoners
Thrashers
15.5
20
20
50
25
20
20
13
10
10
4
8
10
10
15.6
12
12
4.8
9.6
12
12
8.5
7
7
3
6
7
7
10.2
8.4
8.4
3.6
7.2
8.4
8.4
Mining (see also Contractors, builders and quarrying)

(MING)
Bulldozers (surface mining)
Coal trucks
Conveyors
Cutting machines
Draglines
Drilling machines (above ground, excluding percussion type)
Drilling machines (percussion type)
Drilling machines (underground)
Dump trucks
Dump trucks (surface mining)
Electrical reticulation (underground)
Excavators (surface mining)
Gold dredges
Graders (surface mining)
Loaders (surface mining)
Mining plant (continuous)
Mining plant (long-wall)
Mining plant and equipment (default class)
Pit props (for permanent roads)
Rail lines
Roof bolters
Ropeways (overground)
Shovels
Shovels (surface mining)
Shuttle cars
Stone dusters
Transporters
Tunnelling machines
Winding gear
10
10
5
10
15.5
10
5
3
10
10
10
10
15.5
10
10
10
10
10
5
15.5
3
20
15.5
10
10
5
10
10
20
20
20
40
20
13
20
40
67
20
20
20
20
13
20
20
20
20
20
40
13
67
10
13
20
20
40
20
20
10
24
24
48
24
15.6
24
48
80.4
24
24
24
24
15.6
24
24
24
24
24
48
15.6
80.4
12
15.6
24
24
48
24
24
12
13.5
13.5
30
13.5
8.5
13.5
30
67
13.5
13.5
13.5
13.5
8.5
13.5
13.5
13.5
13.5
13.5
30
8.5
67
7
8.5
13.5
13.5
30
13.5
13.5
7
16.2
16.2
36
16.2
10.2
16.2
36
80.4
16.2
16.2
16.2
16.2
10.2
16.2
16.2
16.2
16.2
16.2
36
10.2
80.4
8.4
10.2
16.2
16.2
36
16.2
16.2
8.4
Oil and gas industry (OILG)

Bitumen making plant
Cascades (CNG)
CNG compressors
CNG equipment (ancillary)
Coalescers/dehydrators
Control monitoring systems (forecourt)
Couplings (hydrant)
Couplings (underwing)
Distillation columns
Drilling rigs/platforms (land based)
Drilling rigs/platforms (ocean going)
Filters (liquid separator)
Filters (water separation)
Gas cylinders (acquired before October 1996)
Gas cylindersothers
Hydrogen manufacturing unit (HMU) catalyst
Hydrocracker catalystnon-rechargeable
Hydrocracker catalystrechargeable
Oil and gas industry plant and equipment (default class)
Oil drums (re-usable)
15.5
20
12.5
12.5
15.5
5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
5
8
12.5
5
2
4
3
15.5
3
13
10
16
16
13
40
13
13
13
13
13
13
13
40
25
16
40
100
50
67
13
67
15.6
12
19.2
19.2
15.6
48
15.6
15.6
15.6
15.6
15.6
15.6
15.6
48
30
19.2
48
100
60
80.4
15.6
80.4
8.5
7
10.5
10.5
8.5
30
8.5
8.5
8.5
8.5
8.5
8.5
8.5
30
17.5
10.5
30
100
40
67
8.5
67
10.2
8.4
12.6
12.6
10.2
36
10.2
10.2
10.2
10.2
10.2
10.2
10.2
36
21
12.6
36
100
48
80.4
10.2
80.4
Part 1
31
32

Part 1
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
Oil and gas industry (OILG) continued

Meters (bulk)
Pilot plants
Pipes (oil drilling)
Piping
Production platforms
Pumps (donkey)
Pumps (forecourt fuel)
Refiners
Tanks (LPG storage)
Tanks (storage)
Tanks (underground)
15.5
5
5
5
20
20
15.5
12.5
15.5
20
25
20
13
40
40
40
10
10
13
16
13
10
8
10
15.6
48
48
48
12
12
15.6
19.2
15.6
12
9.6
12
8.5
30
30
30
7
7
8.5
10.5
8.5
7
6
7
10.2
36
36
36
8.4
8.4
10.2
12.6
10.2
8.4
7.2
8.4
Packaging (excluding plastic packaging) (PACK)

Valves
Closing machines (cans)
Closing machines (cartons)
Corrugating machines
Creasers
Cutters
Die cutters
Dies (creasing)
Dies (cutting)
Folders
Forming machines (cans)
Forming machines (cartons)
Forms (creasing)
Forms (cutting)
Gluers
Mixers (clamp-on)
Mixing machines
Packaging manufacturing machinery (default class)
Paper bag making machines
Presses (can blanking)
Printing machines (automated inkjet flatbed)
Printing machines (flexographic)
Printing machines (gravure)
Printing machines (offset)
Rollers (if shown separately from machines)
Seaming machines (cans)
Slitters
Slotters
Stacking machines
Stitching machines
20
15.5
15.5
25
15.5
15.5
15.5
2
2
15.5
15.5
15.5
2
2
15.5
8
15.5
15.5
15.5
15.5
10
15.5
15.5
15.5
5
15.5
15.5
15.5
15.5
15.5
10
13
13
8
13
13
13
100
100
13
13
13
100
100
13
25
13
13
13
13
20
13
13
13
40
13
13
13
13
13
12
15.6
15.6
9.6
15.6
15.6
15.6
100
100
15.6
15.6
15.6
100
100
15.6
30
15.6
15.6
15.6
15.6
na
15.6
15.6
15.6
48
15.6
15.6
15.6
15.6
15.6
7
8.5
8.5
6
8.5
8.5
8.5
100
100
8.5
8.5
8.5
100
100
8.5
17.5
8.5
8.5
8.5
8.5
13.5
8.5
8.5
8.5
30
8.5
8.5
8.5
8.5
8.5
8.4
10.2
10.2
7.2
10.2
10.2
10.2
100
100
10.2
10.2
10.2
100
100
10.2
21
10.2
10.2
10.2
10.2
na
10.2
10.2
10.2
36
10.2
10.2
10.2
10.2
10.2
12.5
15.5
15.5
16
13
13
19.2
15.6
15.6
10.5
8.5
8.5
12.6
10.2
10.2
5
12.5
8
8
5
15.5
12.5
12.5
12.5
40
16
25
25
40
13
16
16
16
48
19.2
30
30
48
15.6
19.2
19.2
19.2
30
10.5
17.5
17.5
30
8.5
10.5
10.5
10.5
36
12.6
21
21
36
10.2
12.6
12.6
12.6
12.5
15.5
20
25
16
13
10
8
19.2
15.6
12
9.6
10.5
8.5
7
6
12.6
10.2
8.4
7.2
Pharmaceuticals (PHAR)
Capping machines
Capsulating machines
Coating machines
Computer controlled tablet dispensing systems (2009/2010
and subsequent years) (PROV)
Conveyors
Counting machines
Dedusting machines
Dies (tabletting)
Dust extraction plant
Filling machines (liquid)
Granulators
Grinding mills
Pharmaceutical manufacturing plant and equipment
(default class)
Tabletting machines
Tanks (other than stainless steel)
Tanks (stainless steel)
www.ird.govt.nz
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
25
9.6
7.2
Plastics (PLAS)
Plastics working/moulding machinery (default class)
Agglomerators
Air rings
Bandsaws (foam)
Bending machines (plastic)
Blowing towers
Bombarders
Coating ranges (PVC)
Crumbling machines (foam)
Cut-off machines
Dehumidifiers
Die carts
Die heaters/coolers
Dies (of all descriptions)
Dryers
Embossing machines
Extruders
Feeders/loaders (granules)
Foaming machines (portable)
Granulators
Guiders
Haul-throughs
Haul-ups
Hoppers
Manufacturing plant (polyurethane foam)
Mixers (resin)
Mould heaters/coolers
Moulding machines (blow)
Moulding machines (compression)
Moulding machines (injection)
Moulding machines (rotational)
Moulding machines (vacuum)
Moulding plant (polystyrene)
Moulds (of all descriptions)
Peeling machines
Plastic bag making machines
Screen changers
Slitters
Splitting machines
Spraying plants (fibreglass resin)
Thickness gauges
Treaters
Welders (plastic)
Winders
15.5
8
12.5
15.5
12.5
25
15.5
20
15.5
15.5
8
12.5
8
3
8
25
15.5
8
10
8
8
15.5
15.5
8
15.5
15.5
8
15.5
15.5
15.5
15.5
15.5
15.5
3
15.5
12.5
8
15.5
15.5
8
5
5
15.5
15.5
13
25
16
13
16
8
13
10
13
13
25
16
25
67
25
8
13
25
20
25
25
13
13
25
13
13
25
13
13
13
13
13
13
67
13
16
25
13
13
25
40
40
13
13
15.6
30
19.2
15.6
19.2
9.6
15.6
12
15.6
15.6
30
19.2
30
80.4
30
9.6
15.6
30
24
30
30
15.6
15.6
30
15.6
15.6
30
15.6
15.6
15.6
15.6
15.6
15.6
80.4
15.6
19.2
30
15.6
15.6
30
48
48
15.6
15.6
8.5
17.5
10.5
8.5
10.5
6
8.5
7
8.5
8.5
17.5
10.5
17.5
67
17.5
6
8.5
17.5
13.5
17.5
17.5
8.5
8.5
17.5
8.5
8.5
17.5
8.5
8.5
8.5
8.5
8.5
8.5
67
8.5
10.5
17.5
8.5
8.5
17.5
30
30
8.5
8.5
10.2
21
12.6
10.2
12.6
7.2
10.2
8.4
10.2
10.2
21
12.6
21
80.4
21
7.2
10.2
21
16.2
21
21
10.2
10.2
21
10.2
10.2
21
10.2
10.2
10.2
10.2
10.2
10.2
80.4
10.2
12.6
21
10.2
10.2
21
36
36
10.2
10.2
Pottery, tile and brick making (POTT)

Arcs
Blungers
Charges (ball mill)
Cleaning machines (brick)
Conveyors
Cutting machines
Decorating machines
Dryers
Fettling machines
Flatware and similar making machines
Fume fans
Fume hoods
Glazing benches
Glazing machines
Kiln truck rails
25
25
3
8
15.5
15.5
12.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
25
8
8
67
25
13
13
16
13
13
13
13
13
13
13
8
9.6
9.6
80.4
30
15.6
15.6
19.2
15.6
15.6
15.6
15.6
15.6
15.6
15.6
9.6
6
6
67
17.5
8.5
8.5
10.5
8.5
8.5
8.5
8.5
8.5
8.5
8.5
6
7.2
7.2
80.4
21
10.2
10.2
12.6
10.2
10.2
10.2
10.2
10.2
10.2
10.2
7.2
Pharmaceuticals (PHAR) continued

Vessels (reactor)
Part 1
33
34

Part 1
Pottery, tile and brick making (POTT) continued

Kiln trucks
Kilns (brick firing)
Kilns (other than tunnel and brick firing kilns)
Kilns (tunnel)
Lathes (turning)
Mills (ball)
Mills (edge runner)
Mills (jar)
Mills (pan)
Mills (pug)
Mixers
Mottling machines
Moulds (plaster)
Ovens (curing)
Pallet boards
Potters wheels
Pottery, tile and brick making plant and equipment
(default class)
Presses (brick or similar)
Presses (dry, hand-operated)
Presses (dry, hydraulic or motorised)
Presses (filter)
Presses (wet)
Pumps (slip)
Screen printing machines
Screens (vibratory)
Sifting machines
Spray booths
Tanks (brick holding)
Tanks (cement)
Tanks (concrete holding)
Tanks (wooden)
Testing equipment (for insulators)
Power generation and electrical reticulation
systems (POWR)
Accumulators
Batteries
Cable locators
Cabling
Cabling (submarine)
Capacitors
Circuit breakers
Computerised load control equipment
Condensers
Converters (rotary)
Cooling tower (concrete)
Culverts (concrete)
Electricity revenue and data logging terminals
Electricity revenue and data logging terminals (when leased)
Engines (hot air)
Frequency changers
Generators (CNG, not standby)
Generators (diesel, not standby)
Generators (gas)
Generators (LPG, not standby)
Generators (oil fired)
Generators (standby)
Generators (steam)
Generators (water)
Metering equipment
Methane production plant (from refuse)
Poles (power, excluding wooden)
Poles (power, wooden)
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
20
25
20
25
20
20
25
12.5
25
20
15.5
15.5
3
15.5
3
12.5
10
8
10
8
10
10
8
16
8
10
13
13
67
13
67
16
12
9.6
12
9.6
12
12
9.6
19.2
9.6
12
15.6
15.6
80.4
15.6
80.4
19.2
7
6
7
6
7
7
6
10.5
6
7
8.5
8.5
67
8.5
67
10.5
8.4
7.2
8.4
7.2
8.4
8.4
7.2
12.6
7.2
8.4
10.2
10.2
80.4
10.2
80.4
12.6
20
15.5
20
15.5
25
15.5
15.5
8
8
8
15.5
25
20
25
20
12.5
10
13
10
13
8
13
13
25
25
25
13
8
10
8
10
16
12
15.6
12
15.6
9.6
15.6
15.6
30
30
30
15.6
9.6
12
9.6
12
19.2
7
8.5
7
8.5
6
8.5
8.5
17.5
17.5
17.5
8.5
6
7
6
7
10.5
8.4
10.2
8.4
10.2
7.2
10.2
10.2
21
21
21
10.2
7.2
8.4
7.2
8.4
12.6
24
48
30
9.6
9.6
9.6
9.6
30
12
12
9.6
4.8
30
60
12
15.6
24
24
12
24
12
9.6
12
12
15.6
24
9.6
12
13.5
30
17.5
6
6
6
6
17.5
7
7
6
3
17.5
40
7
8.5
13.5
13.5
7
13.5
7
6
7
7
8.5
13.5
6
7
16.2
36
21
7.2
7.2
7.2
7.2
21
8.4
8.4
7.2
3.6
21
48
8.4
10.2
16.2
16.2
8.4
16.2
8.4
7.2
8.4
8.4
10.2
16.2
7.2
8.4
10 20
5
40
25
8
25
8
25
8
25 8
25
8
8
25
20
10
20
10
25
8
50
4
8
25
4
50
20
10
15.5
13
10
20
10
20
20
10
10
20
20
10
25
8
20
10
20
10
15.5
13
10
20
25
8
20
10
www.ird.govt.nz
Power generation and electrical reticulation systems

(POWR) continued
Power factor correction equipment
Power generation and electrical reticulation (default class)
Pylons
Rectifiers
Solar power harnessing equipment
Spillways (concrete)
Switchgear
Transformers
Tunnels (concrete)
Tunnels (partly lined)
Turbines (gas)
Turbines (oil fired)
Turbines (steam)
Turbines (water)
Wave power equipment
Windmills
Wind turbine generators
Printing and photographic (see also Audio and video
recording studios and professional photography) (PRIN)
Adhesive wax coaters
Binders
Book sewers
Camera equipment (hand held)
Cameras (hand held)
Collators
Cutters (die)
Cutting machines (corner)
Darkroom equipment (except items listed separately)
Densitometers
Developers
Dies (creasing)
Dies (cutting)
Digital minilab machines being: fully integrated digital
machines that consist of scanner, image processor,
printer-paper processor components in a single all-in-one
machine, or digital machines in which the scanner,
image processor, and printer-paper processor components
arent physically integrated into a single all-in-one machine
but nevertheless operate as a matched composite unit.
This doesnt include a separate film processor machine.
Drilling machines
Dryers (IR)
Dryers (UV)
Enlargers
Envelope manufacturing machines
Etching machines
File manufacturing machines
Foil blocking machines
Folding machines (bench models)
Folding machines (floor models)
Forms (creasing)
Forms (cutting)
Gatherers/stitchers
Gluing machines
Guillotines
Ink mixing systems, computerised
Inserters
Joggers
Laminators
Lettering machines
Letterpress composing machines and associated equipment
Letterpress printing machines and associated equipment
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
15.5
20
25
20
12.5
50
25
25
50
50
20
20
20
20
20
10
10
13
10
8
10
16
4
8
8
4
4
10
10
10
10
10
20
20
15.6
12
9.6
12
19.2
4.8
9.6
9.6
4.8
4.8
12
12
12
12
12
24
24
8.5
7
6
7
10.5
3
6
6
3
3
7
7
7
7
7
13.5
13.5
10.2
8.4
7.2
8.4
12.6
3.6
7.2
7.2
3.6
3.6
8.4
8.4
8.4
8.4
8.4
16.2
16.2
5
8
15.5
5
5
15.5
20
20
5
5
8
2
2
40
25
13
40
40
13
10
10
40
40
25
100
100
48
30
15.6
48
48
15.6
12
12
48
48
30
100
100
30
17.5
8.5
30
30
8.5
7
7
30
30
17.5
100
100
36
21
10.2
36
36
10.2
8.4
8.4
36
36
21
100
100
5
15.5
8
8
8
15.5
8
15.5
15.5
8
15.5
2
2
15.5
8
20
3
15.5
8
8
8
20
20
40
13
25
25
25
13
25
13
13
25
13
100
100
13
25
10
67
13
25
25
25
10
10
48
15.6
30
30
30
15.6
30
15.6
15.6
30
15.6
100
100
15.6
30
12
80.4
15.6
30
30
30
12
12
30
8.5
17.5
17.5
17.5
8.5
17.5
8.5
8.5
17.5
8.5
100
100
8.5
17.5
7
67
8.5
17.5
17.5
17.5
7
7
36
10.2
21
21
21
10.2
21
10.2
10.2
21
10.2
100
100
10.2
21
8.4
80.4
10.2
21
21
21
8.4
8.4
Part 1
35
36

Part 1
Printing and photographic (see also Audio and video

recording studios and professional photography)
(PRIN) continued
Light tables
Minilab machines (other than digital minilab machines)
Newspaper wrapping/bagging machines
Paper bag making machines
Perforating machines
Platemakers
Powder spray units
Presses (book)
Presses (proofing)
Printing, bindery and graphic arts machinery and
equipment (default class)
Printing machines (automated inkjet flatbed)
Printing machines (flexographic)
Printing machines (gravure)
Printing machines (label)
Printing machines (newspaper)
Printing machines (offset)
Printing machines (pad)
Printing machines (screen)
Process cameras
Process sinks
Processors
Register punches
Ring attaching machines
Riveting machines
Roller washers
Rollers (if shown separately from machines)
Ruling machines
Scanners
Silver recovery units
Slitting machines
Spine taping machines
Stacking machines
Staplers
Step and repeat machines
Stitchers
Thermographs
Typesetting machines and associated equipment
Wallpaper coating machines
Window patching machines
Pulp and paper manufacturing (PULP)
Agitators
Calender stack
Centricleaners
Defibrating machines
Dryer hoods
Dryers
Drying cylinder
Head box (fourdrinier style)
Press section (paper machine)
Process control equipment
Pulp and paper manufacturing plant and equipment
(default class)
Pulping plant (chemical)
Pulping plant (groundwood)
Pulping plant (mechanical)
Pulping plant (thermal)
Pumps
Reeling machines
Refiners (double disc)
Refiners (hydraulic conical type)
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
12.5
8
8
20
20
8
8
20
15.5
16
25
25
10
10
25
25
10
13
19.2
30
30
12
12
30
30
12
15.6
10.5
17.5
17.5
7
7
17.5
17.5
7
8.5
12.6
21
21
8.4
8.4
21
21
8.4
10.2
12.5
16
10
20
20
10
10
20
15.5
13
20
10
13
15.5
15.5
13
16
12.5
8
25
15.5
13
8 25
8
25
13
15.5
20
10
8
25
40
5
20
10
25
8
5
40
20
10
40
5
15.5
13
25
8
8
25
15.5
13
25
8
5
40
20
10
20
10
19.2
na
12
12
15.6
12
15.6
15.6
19.2
30
15.6
30
30
15.6
12
30
48
12
30
48
12
48
15.6
30
30
15.6
30
48
12
12
10.5
13.5
7
7
8.5
7
8.5
8.5
10.5
17.5
8.5
17.5
17.5
8.5
7
17.5
30
7
17.5
30
7
30
8.5
17.5
17.5
8.5
17.5
30
7
7
12.6
na
8.4
8.4
10.2
8.4
10.2
10.2
12.6
21
10.2
21
21
10.2
8.4
21
36
8.4
21
36
8.4
36
10.2
21
21
10.2
21
36
8.4
8.4
12.5
25
20
20
20
20
20
15.5
25
8
16
8
10
10
10
10
10
13
8
25
19.2
9.6
12
12
12
12
12
15.6
9.6
30
10.5
6
7
7
7
7
7
8.5
6
17.5
12.6
7.2
8.4
8.4
8.4
8.4
8.4
10.2
7.2
21
15.5
15.5
20
20
15.5
12.5
20
15.5
20
13
13
10
10
13
16
10
13
10
15.6
15.6
12
12
15.6
19.2
12
15.6
12
8.5
8.5
7
7
8.5
10.5
7
8.5
7
10.2
10.2
8.4
8.4
10.2
12.6
8.4
10.2
8.4
www.ird.govt.nz
Pulp and paper manufacturing (PULP) continued

Refiners (hydraulic midget)
Roll handling system
Separators (electromagnetic)
Slitting machines
Stockmakers
Suction couch
Suction press
Vent system
Wet end pulpers
Winders
Residential rental property chattels (RESD)
Air conditioners and heat pumps (through wall or
window type)
Air ventilation systems (in roof cavity)
Alarms (burglar/smoke, wired or wireless)
Appliances (small)
Awnings
Bedding
Blinds
Carpet from 1 April 2011, to the 2012 and subsequent
income years
Carpets (modular nylon tile construction) acquired
before 1 April 2011
acquired before 1 April 2011
Chattels (default class)
Clotheslines
Crockery
Curtains
Cutlery
Dehumidifiers (portable) from 2011/12 income year
Dishwashers
Drapes
Dryers (clothes, domestic type)
Freezers (domestic type)
Furniture (loose)
Glassware
Heaters (electric)
Heaters (gas, portable, not flued)
Lawnmowers
Light shades/fashion items affixed to a standard light fitting
Linen
Mailboxes (from 1 April 2011)
Microwave ovens (domestic type) before 2011/12
income year
Microwave ovens (from 1 April 2011)
Ovens
Refrigerators (domestic type)
Satellite receiving dishes
Stereos
Stoves
Televisions
Vacuum cleaners (domestic type)
Washing machines (domestic type)
Waste disposal units (domestic type)
Water heaters (prior to the 2011-12 income year)
Water heaters (heat pump type)
Water heaters (over-sink type)
Water heaters (other eg, electric or gas hot water cylinders)
Water heaters (solar type)
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
20
20
15.5
20
20
20
20
20
20
20
10
10
13
10
10
10
10
10
10
10
12
12
15.6
12
12
12
12
12
12
12
7
7
8.5
7
7
7
7
7
7
7
8.4
8.4
10.2
8.4
8.4
8.4
8.4
8.4
8.4
8.4
10
10
6.66
4
10
3
8
20
20
30
50
20
67
25
24
24
36
60
24
80.4
30
13.5
13.5
21
40
13.5
67
17.5
16.2
16.2
25.2
48
16.2
80.4
21
25
30
17.5
21
15.5
13
15.6
8.5
10.2
5
40
5
40
8 25
67
3
8
25
67
3
4
50
6.66
30
25
8
6.66
30
25
8
10
20
3
67
67
3
5
40
4
50
10
20
3
67
15
13
48
48
na
80.4
30
80.4
na
36
30
36
30
24
80.4
80.4
48
60
24
80.4
na
30
30
17.5
67
17.5
67
40
21
17.5
21
17.5
13.5
67
67
30
40
13.5
67
8.5
36
36
na
80.4
21
80.4
na
25.2
21
25.2
21
16.2
80.4
80.4
36
48
16.2
80.4
na
6.66
30
4
50
8
25
8
25
12.5
16
5
40
8
25
5 40
3
67
3
67
6.66
30
8
25
12.5
16
10
20
10
20
15.5
13
10
20
36
na
30
30
19.2
48
30
48
80.4
80.4
36
30
19.2
na
24
na
na
21
40
17.5
17.5
10.5
30
17.5
30
67
67
21
17.5
10.5
13.5
13.5
8.5
13.5
25.2
na
21
21
12.6
36
21
36
80.4
80.4
25.2
21
12.6
na
16.2
na
na
Part 1
37
38

Part 1
Rubber and tyre manufacturing (RUBB)

Bale cutters
Bias cutters
Braiding machines
Calenders
Carbon black tote bins
Conveyors
Data logging equipment
Dryers
Extruder head/preformer systems
Extruders
Extrusion dies
Festoons
First and second-stage tyre barrows
Grinding mills
Guillotines
Mills
Mixers (banbury type)
Moulds (for rubber or tyres)
Ply servicers
Presses (moulding)
Presses (vulcanising)
Rheometers
Rubber working machinery (default class)
Solution mixers
Steelastic gum edge unit
Steelastic unit (excluding extruders)
Tread skivers
Tyre building drums
Tyre building machines
Tyre painting units
Tyre sand blasting units
Tyre trimming units
Tyre uniformity test machines
Winders
Shops (SHOP)
Appliances (domestic)
Bandsaws (for meat)
Barbers chairs
Barriers
Baskets (for shopping)
Benches (fitted)
Benches (loose)
Blenders
Bowl choppers
Brakes (for pastry)
Cash registers
Check-out systems
Cobblers, equipment
Coffee grinders
Coffee makers
Comparators (consumer electronic comparative
display units)
Compressors
Cookers
Coolrooms
Counters (for check-out, loose)
Croissant makers
Dishwashers
Display cabinets
Doors (roller)
Drinks dispensers
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
20
10
15.5
13
25
8
25 8
40
5
15.5
13
8
25
20 10
15.5
13
8
25
2
100
15.5
13
15.5
13
15.5
13
20 10
8
25
15.5
13
3
67
13
15.5
25
8
8
25
10
20
25
8
10
20
15.5
13
30
6.66
15.5
13
5
40
15.5
13
10
20
10
20
20
10
10
20
10
20
12
15.6
9.6
9.6
48
15.6
30
12
15.6
9.6
100
15.6
15.6
15.6
12
9.6
15.6
80.4
15.6
9.6
9.6
24
9.6
12
15.6
36
15.6
48
15.6
24
24
12
24
12
7
8.5
6
6
30
8.5
17.5
7
8.5
6
100
8.5
8.5
8.5
7
6
8.5
67
8.5
6
6
13.5
6
7
8.5
21
8.5
30
8.5
13.5
13.5
7
13.5
7
8.4
10.2
7.2
7.2
36
10.2
21
8.4
10.2
7.2
100
10.2
10.2
10.2
8.4
7.2
10.2
80.4
10.2
7.2
7.2
16.2
7.2
8.4
10.2
25.2
10.2
36
10.2
16.2
16.2
8.4
16.2
8.4
6.66
15.5
20
10
5
20
10
6.66
15.5
15.5
15.5
5
5
5
20
8
6.66
30
13
10
20
40
10
20
30
13
13
13
40
40
40
10
25
30
36
15.6
12
24
48
12
24
36
15.6
15.6
15.6
48
48
48
12
30
36
21
8.5
7
13.5
30
7
13.5
21
8.5
8.5
8.5
30
30
30
7
17.5
21
25.2
10.2
8.4
16.2
36
8.4
16.2
25.2
10.2
10.2
10.2
36
36
36
8.4
21
25.2
3
12.5
12.5
20
10
12.5
10
12.5
12.5
12.5
67
16
16
10
20
16
20
16
16
16
80.4
19.2
19.2
12
24
19.2
24
19.2
19.2
19.2
67
10.5
10.5
7
13.5
10.5
13.5
10.5
10.5
10.5
80.4
12.6
12.6
8.4
16.2
12.6
16.2
12.6
12.6
12.6
www.ird.govt.nz
Shops (SHOP) continued

Electronic article surveillance systems
Evaporators
Fillers (for sausages)
Fittings (in shop, loose)
Food processors
Formers (for sausages)
Freezer cabinets
Fume hoods (other than stainless steel)
Fume hoods (stainless steel, fitted)
Furniture (fitted)
Furniture (loose)
Grills (roller)
Hairdressers equipment
Ice-cream dispensers
Ice making machines
Insect exterminators
Jewellers manufacturing equipment
Key cutting machines
Kitchen appliances (miscellaneous)
LED screens (fixed)
Mannequins
Microwave ovens (commercial)applies to the 2014
Milkshake mixers
Mincers
Mixers
Moulders (French stick)
Music systems (in-house)
Ovens
PA systems
Packing machines (shrink wrap)
Paint shakers
Peelers (for vegetables)
Pizza ovens (bench-top)applies to the 2014
Pizza ovens (bench-top, for long-term loan or hire)
Plumbing display products and custom display stand
Racks (loose)
Rails (for carcass)
Ranges
Readers (bar code)
Refrigerated cabinets
Rotisseries
Scales
Scanners (bar code)
Shelving (loose)
Shop plant and equipment (default class)
Signs (electric)
Signs (other than electric)
Signs (portable, electric)
Sinks (fitted)
Slicers
Tags (security)
Tailors dummies
Tenderisers
Trolleys (in supermarkets)
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
5
12.5
12.5
10
6.66
12.5
12.5
15.5
20
20
10
12.5
5
12.5
12.5
6.66
2
15.5
5
6.66
8
15.5
8
40
16
16
20
30
16
16
13
10
10
20
16
40
16
16
30
100
13
40
30
25
13
25
48
19.2
19.2
24
36
19.2
19.2
15.6
12
12
24
19.2
48
19.2
19.2
36
100
15.6
48
36
30
15.6
30
30
10.5
10.5
13.5
21
10.5
10.5
8.5
7
7
13.5
10.5
30
10.5
10.5
21
100
8.5
30
21
17.5
8.5
17.5
36
12.6
12.6
16.2
25.2
12.6
12.6
10.2
8.4
8.4
16.2
12.6
36
12.6
12.6
25.2
100
10.2
36
25.2
21
10.2
21
8
8
15.5
15.5
12.5
10
12.5
10
8
10
10
25
25
13
13
16
20
16
20
25
20
20
na
30
15.6
15.6
19.2
24
19.2
24
30
24
24
17.5
17.5
8.5
8.5
10.5
13.5
10.5
13.5
17.5
13.5
13.5
na
21
10.2
10.2
12.6
16.2
12.6
16.2
21
16.2
16.2
20
12.5
10
16
12
19.2
7
10.5
8.4
12.6
6.66
30
na
21
na
5
5
10
10
25
12.5
5
12.5
12.5
8
5
10
12.5
10
20
5
20
12.5
3
8
15.5
5
40
40
20
20
8
16
40
16
16
25
40
20
16
20
10
40
10
16
67
25
13
40
na
48
24
24
9.6
19.2
48
19.2
19.2
30
48
24
19.2
24
12
48
12
19.2
80.4
30
15.6
48
30
30
13.5
13.5
6
10.5
30
10.5
10.5
17.5
30
13.5
10.5
13.5
7
30
7
10.5
67
17.5
8.5
30
na
36
16.2
16.2
7.2
12.6
36
12.6
12.6
21
36
16.2
12.6
16.2
8.4
36
8.4
12.6
80.4
21
10.2
36
Part 1
39
40

Part 1
Shops (SHOP) continued

Vinyl flooring
Warming cabinets
Waste disposals
Wrap sealers
Tanning and fellmongering (TANN)
Blocking machines
Blowing systems (for wool)
Buffing machines
Carding machines
Degreasing machines
Dollies
Drums (for salting)
Drums (for tanning)
Drums (for washing)
Dryers
Fleshing machines
Hydro extractors
Ironing machines (for skins)
Ironing machines (for wool)
Measuring machines (for area)
Paddles
Paint tables
Polishing machines (for skins)
Presses (for pelts)
Processors (for hides)
Pulling machines (for wool)
Sammying machines
Screens (stainless steel)
Setting machines
Shaving machines
Shearing machines (not farm type)
Slitting machines
Splitting machines
Staking machines
Tanning and fellmongering plant and machinery
(default class)
Vats (wooden)
Telecommunications (TELE) (see also Telephone systems
under asset category Office equipment and furniture)
Antennas and networking equipment
Broadcasting masts
Broadcasting towers
Cable locators
Cabling (land-based, including fibre-optic cabling)
Cabling (submarine, including fibre-optic cabling)
Ducts and in-ground conduits
Fibre-optic repeaters
Main distribution frames
Manholes
Radar detecting equipment
Radar navigational equipment
Radio broadcasting equipment
Radio remote control devices
Radio telephone equipment
Repeaters, line and network terminating equipment
Satellite dishes and networking equipment
Satellites acquired since 2005/06 income year and
before 31 March 2008
Satellites (geosynchronous orbit)
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
3
10
12.5
10
8
67
20
16
20
25
80.4
24
19.2
24
30
67
13.5
10.5
13.5
17.5
80.4
16.2
12.6
16.2
21
15.5
15.5
15.5
15.5
12.5
15.5
15.5
15.5
15.5
20
10
12.5
15.5
15.5
15.5
12.5
15.5
10
15.5
15.5
15.5
10
12.5
15.5
12.5
12.5
12.5
12.5
12.5
12.5
13
13
13
13
16
13
13
13
13
10
20
16
13
13
13
16
13
20
13
13
13
20
16
13
16
16
16
16
16
16
15.6
15.6
15.6
15.6
19.2
15.6
15.6
15.6
15.6
12
24
19.2
15.6
15.6
15.6
19.2
15.6
24
15.6
15.6
15.6
24
19.2
15.6
19.2
19.2
19.2
19.2
19.2
19.2
8.5
8.5
8.5
8.5
10.5
8.5
8.5
8.5
8.5
7
13.5
10.5
8.5
8.5
8.5
10.5
8.5
13.5
8.5
8.5
8.5
13.5
10.5
8.5
10.5
10.5
10.5
10.5
10.5
10.5
10.2
10.2
10.2
10.2
12.6
10.2
10.2
10.2
10.2
8.4
16.2
12.6
10.2
10.2
10.2
12.6
10.2
16.2
10.2
10.2
10.2
16.2
12.6
10.2
12.6
12.6
12.6
12.6
12.6
12.6
15.5
20
13
10
15.6
12
8.5
7
10.2
8.4
12.5
25
25
8
15.5
25
50
12.5
12.5
50
10
10
10
10
8
8
12.5
16
8
8
25
13
8
4
16
16
4
20
20
20
20
25
25
16
19.2
9.6
9.6
30
15.6
9.6
4.8
19.2
19.2
4.8
24
24
24
24
30
30
19.2
10.5
6
6
17.5
8.5
6
3
10.5
10.5
3
13.5
13.5
13.5
13.5
17.5
17.5
10.5
12.6
7.2
7.2
21
10.2
7.2
3.6
12.6
12.6
3.6
16.2
16.2
16.2
16.2
21
21
12.6
5
15.5
33
13
39.6
15.6
24
8.5
28.8
10.2
www.ird.govt.nz
Telecommunications (TELE) (see also Telephone systems

under asset category Office equipment and
furniture) continued
Set-boxes with hard drive and personal video recorders
(PVRs) with hard drive
Set-top boxes without hard drive and personal video
recorders (PVRs) without hard drive
Right to use capacity in the Southern Cross Cable Network
under a Capacity Use Agreement 15 Nov 2000 to
23 Jan 2002 (PROV)

under a Capacity Use Agreement 24 Jan 2002 to
6 Oct 2004 (PROV)

granted 7 Oct 2004 23 Nov 2006 (PROV)

granted 24 Nov 2006 28 Jul 2008 (PROV)

granted 29 Jul 2008 21 Feb 2010 (PROV)

granted 22 Feb 2010 14 Nov 2010 (PROV)

Telecommunication equipment (default class)
Telephone monitoring and management equipment
Telephone switching equipment
Television broadcasting equipment
Test instruments
Two-way radios
Video conferencing equipment
Textile, garment and carpet manufacturing (TEXT)
Balling machines (for wool)
Bin (wool storage, live bottom)
Bleaching plant (of stainless steel construction)
Bleaching plant (other than of stainless steel construction)
Blocking machines
Blocking machines (for hats)
Blowing systems (for wool)
Braiding machines
Candlewick machines
Card mounting machines
Carding engines
Carding ranges
Combing machines
Condensers
Cord manufacturing machines
Creels
Cutters (for cloth)
Decotting machines
Doubling frames
Drills (for cloth)
Dry-cleaning plant
Drying ranges (for wool)
Dye house plant (of stainless steel construction)
Dye house plant (other than of stainless steel construction)
Embroidering machines
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
50
60
40
48
40
48
30
36
15
to
13.8082
12
14.4
9.6
13.8055
to
11.1066
15
18
10
12
11.1038
to
8.9753
18
21.6
12.5
15
8.9726
to
7.2978
22
26.4
15.5
18.6
7.2951
to
5.7288
26
31.2
18
21.6
5.7260
to 5
10
8
12.5
10
8
5
5
33
39.6
24
28.8
20
25
16
20
25
40
40
24
30
19.2
24
30
48
48
13.5
17.5
10.5
13.5
17.5
30
30
16.2
21
12.6
16.2
21
36
36
12
15.6
12
15.6
15.6
15.6
15.6
15.6
12
12
12
12
15.6
15.6
15.6
12
30
12
12
30
30
12
12
15.6
19.2
7
8.5
7
8.5
8.5
8.5
8.5
8.5
7
7
7
7
8.5
8.5
8.5
7
17.5
7
7
17.5
17.5
7
7
8.5
10.5
8.4
10.2
8.4
10.2
10.2
10.2
10.2
10.2
8.4
8.4
8.4
8.4
10.2
10.2
10.2
8.4
21
8.4
8.4
21
21
8.4
8.4
10.2
12.6
20
10
15.5
13
20
10
15.5
13
15.5
13
15.5
13
15.5
13
15.5
13
20
10
20
10
20
10
20
10
15.5
13
15.5
13
15.5
13
20 10
8
25
20
10
20
10
8
25
8
25
20
10
20
10
15.5
13
12.5
16
Part 1
41
42

Part 1
Textile, garment and carpet manufacturing

(TEXT) continued
Examining machines
Expanders
Finishing machines
Forms (for finishing)
Gill machines
Hydro extractors
Irons (commercial type)
Knitting machines (commercial types)
Knitting machines (domestic type)
Lanolin recovery plant
Laying-up machines
Linking machines
Looms
Looms (for ribbon)
Moulds (hat blocking)
Opening machines (except as part of scouring range)
Presses (for cloth cutting)
Presses (for wool baling)
Printing machines (heat transfer)
Printing machines (rotary)
Printing machines (screen)
Pulling machines (for wool)
Quilting machines
Raising machines
Reels
Rope manufacturing machines
Roving frames
Rubbing frames
Scouring plant (wool)
Sewing benches
Sewing machines
Sewing machines (domestic type)
Sharpening machines (for needles)
Sliver package machines
Spinning frames
Stenters
Testing machines
Textile garment and carpet manufacturing machinery
(default class)
Twisting frames
Umbrella manufacturing machines
Winding frames
Zip manufacturing machines
Timber and joinery industries (TIMB)
Augers (screw)
Band head rigs
Band resaws
Bandsaws
Boring machines
Bull chains
Chainsaws
Chainsaws (used by professional loggers)
Chipboard plant
Chipping machines
Conveyors (belt)
Conveyors (scraper)
Conveyors (screw)
Delimbers, self-propelled, mobile
Delimbers, static
Dovetailing machines
Drilling and routing machine, CNC
Drilling machines
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
15.5
12.5
15.5
8
20
15.5
8
15.5
8
12.5
15.5
12.5
20
15.5
8
20
12.5
15.5
8
20
15.5
10
15.5
20
20
15.5
20
20
15.5
15.5
10
8
10
20
20
20
12.5
13
16
13
25
10
13
25
13
25
16
13
16
10
13
25
10
16
13
25
10
13
20
13
10
10
13
10
10
13
13
20
25
20
10
10
10
16
15.6
19.2
15.6
30
12
15.6
30
15.6
30
19.2
15.6
19.2
12
15.6
30
12
19.2
15.6
30
12
15.6
24
15.6
12
12
15.6
12
12
15.6
15.6
24
30
24
12
12
12
19.2
8.5
10.5
8.5
17.5
7
8.5
17.5
8.5
17.5
10.5
8.5
10.5
7
8.5
17.5
7
10.5
8.5
17.5
7
8.5
13.5
8.5
7
7
8.5
7
7
8.5
8.5
13.5
17.5
13.5
7
7
7
10.5
10.2
12.6
10.2
21
8.4
10.2
21
10.2
21
12.6
10.2
12.6
8.4
10.2
21
8.4
12.6
10.2
21
8.4
10.2
16.2
10.2
8.4
8.4
10.2
8.4
8.4
10.2
10.2
16.2
21
16.2
8.4
8.4
8.4
12.6
15.5
20
15.5
20
12.5
13
10
13
10
16
15.6
12
15.6
12
19.2
8.5
7
8.5
7
10.5
10.2
8.4
10.2
8.4
12.6
15.5
20
20
15.5
15.5
20
3
1
20
10
20
15.5
15.5
8
5
15.5
8
15.5
13
10
10
13
13
10
67
100
10
20
10
13
13
25
40
13
25
13
15.6
12
12
15.6
15.6
12
80.4
100
12
24
12
15.6
15.6
30
48
15.6
30
15.6
8.5
7
7
8.5
8.5
7
67
100
7
13.5
7
8.5
8.5
17.5
30
8.5
17.5
8.5
10.2
8.4
8.4
10.2
10.2
8.4
80.4
100
8.4
16.2
8.4
10.2
10.2
21
36
10.2
21
10.2
www.ird.govt.nz
Timber and joinery industries (TIMB) continued

Drying plants
Ducting
Dust collectors
Edgebanders
Edgers
Elevators (belt)
Elevators (bucket)
Fans
Fastening gun (explosive)
Fibreboard plant
Filing machines
Firewood processor (computerised) (2007/2008 and
subsequent years)
Firewood processor (manually operated) (2007/2008
and subsequent years)
Gang nail press (portable)
Gang nail presses (travelling head)
Gluing equipment
Grinders
Guillotines
Jigs
Jointing machines
Laser aligners
Lathes
Log carriages
Log decks
Log grabs (forklift truck attachments)
Log haulers
Log skidders
Log splitter (computerised) (2007/2008 and
subsequent years)
Log splitter (manually operated) (2007/2008 and
subsequent years
Logging arches
Machine centre (CNC, computer numerically controlled)
Moisture meters
Morticers
Moulding machines
Patterns
Planers
Power feeders
Presses
Rollcases
Routers
Sanding machines
Sawing machines
Setting machines
Shaping machines
Sharpening machines
Tanalising plants
Tenoners
Thicknessers
Timber and joinery plant and equipment (default class)
Tooling machine (CNC, computer numerically controlled)
Tools (hand)
Tools (power, hand held)
Winches
Undersea maintenance (where equipment used under salt
water or on a maintenance barge on salt water) (UNDE)
Chain blocks
Diesel pumps
Dive compressor
Dive tanks
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
20
15.5
15.5
15.5
15.5
15.5
15.5
15.5
3
20
15.5
10
13
13
13
13
13
13
13
67
10
13
12
15.6
15.6
15.6
15.6
15.6
15.6
15.6
80.4
12
15.6
7
8.5
8.5
8.5
8.5
8.5
8.5
8.5
67
7
8.5
8.4
10.2
10.2
10.2
10.2
10.2
10.2
10.2
80.4
8.4
10.2
10
20
24
13.5
16.2
10
10
20
15.5
15.5
20
3
15.5
5
15.5
20
20
12.5
20
12.5
20
20
10
13
13
10
67
13
40
13
10
10
16
10
16
24
24
12
15.6
15.6
12
80.4
15.6
48
15.6
12
12
19.2
12
19.2
13.5
13.5
7
8.5
8.5
7
67
8.5
30
8.5
7
7
10.5
7
10.5
16.2
16.2
8.4
10.2
10.2
8.4
80.4
10.2
36
10.2
8.4
8.4
12.6
8.4
12.6
10
20
24
13.5
16.2
10
20
8
5
15.5
15.5
3
15.5
15.5
20
20
15.5
15.5
15.5
15.5
15.5
15.5
20
15.5
15.5
15.5
8
3
3
20
20
10
25
40
13
13
67
13
13
10
10
13
13
13
13
13
13
10
13
13
13
25
67
67
10
24
12
30
48
15.6
15.6
80.4
15.6
15.6
12
12
15.6
15.6
15.6
15.6
15.6
15.6
12
15.6
15.6
15.6
30
80.4
80.4
12
13.5
7
17.5
30
8.5
8.5
67
8.5
8.5
7
7
8.5
8.5
8.5
8.5
8.5
8.5
7
8.5
8.5
8.5
17.5
67
67
7
16.2
8.4
21
36
10.2
10.2
80.4
10.2
10.2
8.4
8.4
10.2
10.2
10.2
10.2
10.2
10.2
8.4
10.2
10.2
10.2
21
80.4
80.4
8.4
5
5
5
10
40
40
40
20
48
48
48
24
30
30
30
13.5
36
36
36
16.2
Part 1
43
44

Part 1
Undersea maintenance (where equipment used under salt

water or on a maintenance barge on salt water)
(UNDE) continued
Diving helmets
Diving panels
Drilling platforms
Drilling power packs
Drilling rigs
Hammers (pneumatic/hydraulic)
Jetting pumps
Lay flat hoses
Lift bags
Mooring weights
Outboard motors
Regulators
Ropes
Shackles
Tools (loose)
Umbilicals
Undersea maintenance equipment (default class)
Video cameras
Wet suits
Winches
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
10
5
1
5
5
5
5
3
1
10
5
5
1
5
1
1
4
5
1
10
20
40
100
40
40
40
40
67
100
20
40
40
100
40
100
100
50
40
100
20
24
48
100
48
48
48
48
80.4
100
24
48
48
100
48
100
100
60
48
100
24
13.5
30
100
30
30
30
30
67
100
13.5
30
30
100
30
100
100
40
30
100
13.5
16.2
36
100
36
36
36
36
80.4
100
16.2
36
36
100
36
100
100
48
36
100
16.2
www.ird.govt.nz
45
Part 2 2006 and future years asset rates

(use for assets other than buildings acquired on or after 1 April 2005 and buildings acquired
on or after 19 May 2005)
Asset categories

Building fit-out (when in books separately from

building cost) (BDFO)
Aerials (for televisions)
Air conditioners (split system)
Air conditioners (through-window type)
Air conditioning systems
Air conditioning systems (in use 24 hours per day)
Alarm systems (fire)
Alarms (burglar)
Awnings
Blinds
Building fit-out (default class)
Canopies
Ceilings (suspended)
Cleaners cradles
Clotheslines
Cranes (overhead travelling)
Curtains
Delivery systems (for messages, other than tube)
Delivery systems (for messages, tube type)
Delivery systems (for packages, other than tube)
Delivery systems (for packages, tube type)
Dock levellers
Door closers
Doors (for strongrooms)
Doors (roller and similar)
Drapes
Dry risers
Electrical reticulation
Escalators
Fences
Flagpoles
Flooring (parquet)
Floors (for computer rooms)
Fume extraction systems (ducted)
Fume extraction systems (roof mounted)
Furniture (fitted)
Gas dowsing systems
Generators (standby)
Grills (roller and similar)
Hand dryers (air type)
Hand soap dispensers
Handrails
Heat detectors
Heaters (electric)
Heating systems
Hose reels (fire)
Incinerators
Incinerators (rubbish)
LED screens (fixed)
Lifts
Light fittings
Lighting controllers (emergency)
Mailboxes
Maintenance units (for buildings)
Meters (gas)
Meters (water)
Monitoring systems
Est
useful
life
(years)
DV
depn
rate
(%)
15.5
13
10
20
20
10
20
10
12.5
16
20
10
8
25
25
8
10
20
8 25
20
10
10
20
15.5
13
40
5
20
10
15.5
13
25
8
25
8
25
8
12.5
16
20
10
16
12.5
20
10
10
20
15.5
13
25
8
16
12.5
8
25
8
25
25
8
20
10
10
20
25
8
13
15.5
20
10
15.5
13
13
15.5
15.5
13
20
10
25
8
15.5
13
3
67
2
100
25
8
20
10
3
67
20
10
25
8
8
25
20
10
15.5
13
8
25
25
8
10
20
12.5
16
25
8
20
10
15.5
13
15.5
13
10
20
DV
+ 20%
loading
(%)
15.6
24
24
12
19.2
12
30
30
24
30
12
12
15.6
48
12
15.6
30
9.6
30
19.2
12
19.2
12
12
15.6
9.6
19.2
30
9.6
9.6
12
12
9.6
15.6
12
15.6
15.6
15.6
12
9.6
15.6
80.4
100
9.6
12
80.4
12
9.6
30
12
15.6
30
9.6
24
19.2
9.6
12
15.6
15.6
24
SL
depn
rate
(%)
8.5
13.5
13.5
7
10.5
7
17.5
17.5
13.5
17.5
7
7
8.5
30
7
8.5
17.5
6
17.5
10.5
7
10.5
7
7
8.5
6
10.5
17.5
6
6
7
7
6
8.5
7
8.5
8.5
8.5
7
6
8.5
67
100
6
7
67
7
6
17.5
7
8.5
17.5
6
13.5
10.5
6
7
8.5
8.5
13.5
SL
+ 20%
loading
(%)
10.2
16.2
16.2
8.4
12.6
8.4
21
21
16.2
21
8.4
8.4
10.2
36
8.4
10.2
21
7.2
21
12.6
8.4
12.6
8.4
8.4
10.2
7.2
12.6
21
7.2
7.2
8.4
8.4
7.2
10.2
8.4
10.2
10.2
10.2
8.4
7.2
10.2
80.4
100
7.2
8.4
80.4
8.4
7.2
21
8.4
10.2
21
7.2
16.2
12.6
7.2
8.4
10.2
10.2
16.2
Part 2
46

Part 2
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
Building fit-out (when in books separately from

building cost) (BDFO) continued
Motors (for roller doors)
Paper towel dispensers
Partitions (demountable)
Partitions (non-load bearing)
Plumbing
Plumbing fixtures
Pumps (heat)
Railings
Runway beams
Sanitary appliances
Saunas
Security systems
Signs (electric)
Signs (other than electric)
Smoke detectors
Spa pools
Speed humps (metal)
Speed humps (plastic)
Speed humps (rubber)
Sprinkler systems
Strongboxes
Toilet roll dispensers
Towel cabinets
Ventilating fans
Ventilating fans (ducted)
Ventilating fans (roof mounted)
Vinyl flooring
Walkways
Walkways (moving)
Water heaters (not over-sink type)
Water heaters (over-sink)
Water savers
Watering systems
10
2
15.5
20
25
25
10
25
25
8
15.5
10
10
20
20
12.5
5
5
10
25
25
2
3
10
15.5
15.5
10
25
20
12.5
10
3
3
20
100
13
10
8
8
20
8
8
25
13
20
20
10
10
16
40
40
20
8
8
100
67
20
13
13
20
8
10
16
20
67
67
24
100
15.6
12
9.6
9.6
24
9.6
9.6
30
15.6
24
24
12
12
19.2
48
48
24
9.6
9.6
100
80.4
24
15.6
15.6
24
9.6
12
19.2
24
80.4
80.4
13.5
100
8.5
7
6
6
13.5
6
6
17.5
8.5
13.5
13.5
7
7
10.5
30
30
13.5
6
6
100
67
13.5
8.5
8.5
13.5
6
7
10.5
13.5
67
67
16.2
100
10.2
8.4
7.2
7.2
16.2
7.2
7.2
21
10.2
16.2
16.2
8.4
8.4
12.6
36
36
16.2
7.2
7.2
100
80.4
16.2
10.2
10.2
16.2
7.2
8.4
12.6
16.2
80.4
80.4
Boilers and heaters (where not industry specified) (BOIL)

Boilers
Boilers (oil)
Boilers (packaged)
Boilers and heating plant and equipment (default class)
Calorifiers
Chimneys (concrete)
Chimneys (not concrete)
Economisers
Flues (concrete)
Flues (not concrete)
Generators (steam)
Handling machines (for coal)
Heat exchangers (not stainless steel)
Heat exchangers (stainless steel)
Heat recovery plant
Pulverising machines (for coal)
Radiators
Space heaters
Space heaters (portable)
Tanks (pressure)
Vessels (pressure)
Water cylinders
25
25
15.5
25
25
50
25
25
50
25
15.5
20
20
25
15.5
20
25
12.5
5
25
25
15.5
8
8
13
8
8
4
8
8
4
8
13
10
10
8
13
10
8
16
40
8
8
13
9.6
9.6
15.6
9.6
9.6
4.8
9.6
9.6
4.8
9.6
15.6
12
12
9.6
15.6
12
9.6
19.2
48
9.6
9.6
15.6
6
6
8.5
6
6
3
6
6
3
6
8.5
7
7
6
8.5
7
6
10.5
30
6
6
8.5
7.2
7.2
10.2
7.2
7.2
3.6
7.2
7.2
3.6
7.2
10.2
8.4
8.4
7.2
10.2
8.4
7.2
12.6
36
7.2
7.2
10.2
2
10
100
20
100
24
100
13.5
100
16.2
Books, music and manuscripts (BOOK) DEP 32 1998

Books, editions of which are published annually or
more frequently
Other books
www.ird.govt.nz
Buildings and structures (BUIL) (Note: the rate for buildings

with an estimated useful life of 50 years
Aprons (airports)
Barns
Barns (drying), acquired after 30 July 2009
Barns (drying), acquired on or before 30 July 2009
Barns, acquired after 30 July 2009
Barns, acquired on or before 30 July 2009
Borewells
Bridges (block)
Bridges (brick)
Bridges (concrete)
Bridges (other than block, brick, concrete and stone)
Bridges (stone)
Buildings (default class) from 2012 and subsequent
income years
Buildings (default class) up to and including 2011
income year.
Buildings (portable) acquired between 1 April 2005 and
30 July 2009 incl.
Buildings (portable) acquired on or after 31 July 2009
Buildings with prefabricated stressed-skin insulation panels
Buildings with reinforced concrete framing (default class)
up to and including 2011 income year
Buildings with reinforced concrete framing (default class)
from 2012 and subsequent income years
Buildings with steel or steel and timber framing (default class)
from 2012 and subsequent income years
Buildings with steel or steel and timber framing (default class)
up to and including 2011 income year
Buildings with timber framing (default class) from 2012 and
subsequent income years
Buildings with timber framing (default class) up to and
including 2011 income year
Bunkers (concrete)
Car parking buildings (from 2012 and subsequent income
years)
Car parking buildings acquired, or a binding contract
entered into for the purchase or construction of the
building on or before 30 July 2009
Car parking pads
Car parks (building and pads) up to and including 2011
income year.
Chemical works
Chemical works, acquired after 30 July 2009
Chemical works, acquired on or before 30 July 2009
acquired before 19 May 2005
acquired on or after 19 May 2005
Dams (block)
Dams (brick)
Dams (concrete)
Dams (earth with rock core)
Dams (earth without rock core)
Dams (stone)
Driveways
Dykes (earth)
materials excluding the base course (2010/2011 and
subsequent years) (PROV)
Fences
Fertiliser storage facilities for the bulk storage of raw
materials and fertiliser products (may or may not be at
the site of fertiliser works) acquired before 19 May 2005
Est
useful
life
(years)
DV
depn
rate
(%)

50
4
20 10
20
8.5
20
10
20
8.5
20
10
20
10
100
2
2
100
100
2
50
4
100
2
DV
+ 20%
loading
(%)

4.8
na
na
12
na
12
12
2.4
2.4
2.4
4.8
2.4
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
3
7
5
7
5
7
7
1.5
1.5
1.5
3
1.5
3.6
na
na
8.4
na
8.4
8.4
1.8
1.8
1.8
3.6
1.8
50
na
na
50
na
na
12.5
12.5
33.3
16
13.5
4.5
na
na
na
10.5
8
3
na
na
na
50
na
na
50
na
na
50
na
na
50
na
na
50
na
na
50
20
3
10
na
12
2
7
na
8.4
50 0
na
na
50
50
4
4
na
4.8
3
3
na
3.6
50
33.3
33.3
33.3
4
6
4.5
6
4.8
na
na
7.2
3
4
3
4
3.6
na
na
4.8
33.3
na
na
33.3
100
100
100
100
50
100
50
50
4.5
2
2
2
2
4
2
4
4
na
2.4
2.4
2.4
2.4
4.8
2.4
4.8
4.8
3
1.5
1.5
1.5
1.5
3
1.5
3
3
na
1.8
1.8
1.8
1.8
3.6
1.8
3.6
3.6
12.5
20
16
10
19.2
12
10.5
7
12.6
8.4
33.3
na
na
Part 2
47
48

Part 2
Buildings and structures (BUIL) (Note: the rate for buildings

with an estimated useful life of 50 years continued
Fertiliser storage facilities for the bulk storage of raw
materials and fertiliser products (may or may not be at
the site of fertiliser works), acquired on or after
19 May 2005
Fertiliser works
Fertiliser works, acquired after 30 July 2009
Fertiliser works, acquired on or before 30 July 2009
Floating piers
Fowl houses
Grandstands from 2012 and subsequent income years
Grandstands up to and including 2011 income year.
Hardstandings up to and including 2011 income year.
Hardstandings from 2012 and subsequent income years.
Hardstandings
Hothouses (glass or other excluding PVC)
Hothouses (PVC or similar)
Lampposts (excluding wooden)
Lampposts (wooden)
Manholes
Marine fender systems (2009/2010 and subsequent years)
Memorials
Mushroom Factory (purpose built, predominantly in
prefabricated stressed skin insulation panels), acquired
before 19 May 2005
Mushroom Factories (purpose built, predominantly in
prefabricated stressed skin insulation panels), acquired
on or after 19 May 2005
Pig houses
Portable huts (not buildings)
Powder dryer buildings, acquired after 30 July 2009
Powder dryer buildings, acquired on or before 30 July 2009
Reservoirs (above ground, concrete)
Reservoirs (for water, other than concrete or lined earth)
Reservoirs (in-ground, concrete)
Reservoirs (lined earth)
Retaining walls (concrete)
Retaining walls (wooden)
Roadways
Runways (for airports)
Sale yards
Shade houses (glass or other, excluding PVC)
Shade houses (PVC or similar)
Signs (road)
Signs (street nameplates)
Stopbanks (earth)
Structures (default class)
Swimming pools (in-ground)
Tanneries
Taxiways (airports)
Tiered seating (not part of a building)
Towers (for floodlights)
Tunnels (block)
Tunnels (brick)
Tunnels (concrete)
Tunnels (stone)
Valve chambers and similar
Wharf tarmac
Wharves (block)
Wharves (brick)
Wharves (concrete)
Wharves (other than block, brick, concrete and stone)
Wharves (stone)
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
33.3
33.3
33.3
33.3
33.3
20
50
50
50
50
50
20
12.5
25
20
50
20
50
4.5
6
4.5
6
6
8.5
0
3
4
3
3
8.5
13.5
8
10
4
10
4
na
na
na
7.2
7.2
na
na
na
4.8
na
na
na
na
9.6
12
4.8
12
4.8
3
4
3
4
4
5
0
2
3
2
2
5
8
6
7
3
7
3
na
na
na
4.8
4.8
na
na
na
3.6
na
na
na
na
7.2
8.4
3.6
8.4
3.6
33.3
na
na
33.3
20
12.5
15.5
15.5
50
33.3
100
50
100
25
50
33.3
33.3
20
12.5
6.66
6.66
50
50
33.3
33.3
50
50
25
100
100
100
100
50
50
100
100
100
50
100
4.5
8.5
16
11
13
4
6
2
4
2
8
4
6
6
8.5
13.5
30
30
4
4
6
4.5
4
4
8
2
2
2
2
4
4
2
2
2
4
2
na
na
19.2
na
15.6
4.8
7.2
2.4
4.8
2.4
9.6
4.8
7.2
7.2
na
na
36
36
4.8
4.8
7.2
na
4.8
4.8
9.6
2.4
2.4
2.4
2.4
4.8
4.8
2.4
2.4
2.4
4.8
2.4
3
5
10.5
6.5
8.5
3
4
1.5
3
1.5
6
3
4
4
5
8
21
21
3
3
4
3
3
3
6
1.5
1.5
1.5
1.5
3
3
1.5
1.5
1.5
3
1.5
na
na
12.6
na
10.2
3.6
4.8
1.8
3.6
1.8
7.2
3.6
4.8
4.8
na
na
25.2
25.2
3.6
3.6
4.8
na
3.6
3.6
7.2
1.8
1.8
1.8
1.8
3.6
3.6
1.8
1.8
1.8
3.6
1.8
www.ird.govt.nz
Clothing (CLOT)
Clothing (for hire)
Corporate clothing
Costumes (for hire)
Non-protective clothing (default class)
Uniforms (non-protective)
Compressed air plant (where not industry specified) (COMA)
Aftercoolers
Air dryers
Air receivers (stand alone)
Compressed air plant and equipment (default class)
Compressors (free-standing)
Compressors (mobile)
Compressors (packaged)
Compressors (portable)
Compressors (receiver mounted)
Compressors (rotary, not packaged type)
Filters
Piping
Computers (COMP)
Backup units (tape type)
Banknote dispensers
Bridges
Cabling
CAD/CAM equipment
Communications controllers
Computer and associated equipment (used for typesetting)
Computer equipment (default class)
Control equipment (process, computer, if separately
identified)
Data concentrators
Digitisers
Disk drives (for use with mini computers)
Disk drives (for use with personal computers)
EFTPOS terminals
Floors (for computer rooms)
Gas dowsing systems
Laptop computers
Mainframe computers
Mini computers
Modems
Multiplexers
Network servers
Notebook computers
Personal computers
Plotters
Power conditioners
Power supplies (uninterruptable)
Printers
Routers
Scanners
Tablet computers and electronic media storage devices
(including smartphones, MP3 players and similar devices)
Terminals (without capability of local storage capacity)
Voice mail equipment
Factory and other sundries (FACT)
Aces
Advertising blimps
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
3
3
3
3
3
67
67
67
67
67
80.4
80.4
80.4
80.4
80.4
67
67
67
67
67
80.4
80.4
80.4
80.4
80.4
12.5
12.5
25
15.5
15.5
10
15.5
10
12.5
12.5
12.5
3
5
25
16
16
8
13
13
20
13
20
16
16
16
67
40
8
19.2
19.2
9.6
15.6
15.6
24
15.6
24
19.2
19.2
19.2
80.4
48
9.6
10.5
10.5
6
8.5
8.5
13.5
8.5
13.5
10.5
10.5
10.5
67
30
6
12.6
12.6
7.2
10.2
10.2
16.2
10.2
16.2
12.6
12.6
12.6
80.4
36
7.2
4
6.66
4
6.66
4
4
5
4
50
30
50
30
50
50
40
50
60
36
60
36
60
60
48
60
40
21
40
21
40
40
30
40
48
25.2
48
25.2
48
48
36
48
8
25
50
4
4 50
50
4
4
50
4
50
10
20
20
10
4
50
6.66
30
4
50
4 50
4
50
4
50
4
50
4
50
5
40
6.66
30
6.66
30
5
40
4
50
4
50
30
17.5
60
40
60 40
60
40
60
40
60
40
12
7
12
7
60
40
36
21
60
40
60 40
60
40
60
40
60
40
60
40
48
30
36
21
36
21
48
30
60
40
60
40
21
48
48
48
48
48
8.4
8.4
48
25.2
48
48
48
48
48
48
36
25.2
25.2
36
48
48
3
6.66
4
67
30
50
na
36
60
67
21
40
na
25.2
48
12.5
5
16
40
19.2
48
10.5
30
12.6
36
Part 2
49
50

Part 2
Factory and other sundries (FACT) continued

Benches
Bins and similar (steel)
Bins and similar (wooden)
Blankets (for fires)
Breathing apparatus
Cargons
Conveyors (portable, where not industry specified)
Duckboards
Factory and other sundries (default class)
Factory trucks (non-powered)
Fans (portable)
Fire extinguishers
Gas suits
Generators (portable)
Hoardings
Hose reels
Hydrants (fire)
Ladders
Load skates
Pallet trucks (hand operated)
Pallet trucks (powered)
Pallets (steel)
Pallets (wooden)
Piping
Piping (process type)
Process switch panels and cabling (when in books
separately from plant items)
Pumps (for fires, portable)
Racking (steel)
Racking (wooden)
Rams (hydraulic or pneumatic)
Ring mains (fire)
Safety equipment (sundries)
Sprinkler systems
Time clock systems
Tools (loose)
Trolleys
Vices
Wheelbarrows
Wrappers (pallets)
Hire equipment (HEQU)
Baby gear for hire (excluding child restraints
(capsules and car seats))
Campervans and Motorhomes that are exclusively
available for hire for periods longer than 1 month
Hire equipment (short-term hire of one month or less
only) (HIRE)
Agriculture, horticulture and aquaculture equipment for hire
with a general DV rate based on an estimated useful life
of 15.5 years
Agriculture, horticulture and aquaculture machines for hire
of 8 years
Agriculture, horticulture and aquaculture machines for hire
of 5 years
Boilers and heaters for hire with a general DV rate based
on an estimated useful life of 5 years
Campervans acquired between 1 April 2005 but prior to
the 2010/11 income year
Est
useful
life
(years)
DV
depn
rate
(%)
15.5
15.5
3
15.5
12.5
15.5
10
12.5
12.5
12.5
8
15.5
12.5
10
15.5
25
25
3
12.5
12.5
12.5
12.5
15.5
3
5
25
25
13
13
67
13
16
13
20
16
16
16
25
13
16
20
13
8
8
67
16
16
16
16
13
67
40
8
8
15.5
13
12.5
16
10
20
15.5
13
5
40
8
25
12.5
16
8
25
10
20
5
40
12.5
16
15.5
13
5 40
10
20
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
15.6
15.6
80.4
15.6
19.2
15.6
24
19.2
19.2
19.2
30
15.6
19.2
24
15.6
9.6
9.6
80.4
19.2
19.2
19.2
19.2
15.6
80.4
48
9.6
9.6
8.5
8.5
67
8.5
10.5
8.5
13.5
10.5
10.5
10.5
17.5
8.5
10.5
13.5
8.5
6
6
67
10.5
10.5
10.5
10.5
8.5
67
30
6
6
10.2
10.2
80.4
10.2
12.6
10.2
16.2
12.6
12.6
12.6
21
10.2
12.6
16.2
10.2
7.2
7.2
80.4
12.6
12.6
12.6
12.6
10.2
80.4
36
7.2
7.2
15.6
19.2
12
15.6
48
9.6
19.2
9.6
24
48
19.2
15.6
48
24
8.5
10.5
7
8.5
30
6
10.5
6
13.5
30
10.5
8.5
30
13.5
10.2
12.6
8.4
10.2
36
7.2
12.6
7.2
16.2
36
12.6
10.2
36
16.2
DV
+ 20%
loading
(%)
50
60
40
48
6.66
30
36
21
25.2
10
20
24
13.5
16.2
40
na
30
na
67
80.4
67
80.4
67
80.4
67
80.4
10
20
24
13.5
16.2
www.ird.govt.nz

only) (HIRE) continued
Campervans acquired during or after the 2010/11
income year
Cleaning equipment for hire with a general DV rate based
Cleaning, refuse and recycling equipment for hire with a
general DV rate based on an estimated useful life
of 8 years
Compact discs
Compressed air plant for hire with a general DV rate based
Concrete and plaster machines for hire with a general DV
rate based on an estimated useful life of 3 years
Contractors, building and quarrying equipment for hire with
a general DV rate based on an estimated useful life of
15.5 years
Contractors, building and quarrying equipment for hire
of 3 years
of 5 years
of 8 years
Contractors, building and quarrying plant for hire with a
general DV rate based on an estimated useful life of
12.5 years
Engineering equipment for hire with a general DV rate
based on an estimated useful life of 5 years
Engineering plant and equipment for hire with a general
DV rate based on an estimated useful life of 12.5 years
Fork lift trucks8 tonnes and over
Fork lift trucksunder 8 tonnes
Furniture (loose) with a general DV rate of 18% (residual
value has been estimated at 25%)
Furniture (loose) with a general DV rate of 20% (residual
value has been estimated at 25%) (2009/2010 and
subsequent years)
Lifting equipment for hire with a general DV rate based on
an estimated useful life of 10 years
an estimated useful life of 12.5 years
an estimated useful life of 15.5 years
Marquee accessories (other than poles and frames)
Marquee poles (wood)
Marquee poles and frames (metal with integral winching
mechanism)
Marquee poles and frames (metal)
Marquees (canvas roof and walls, ropes/tie-downs where
permanently attached)
Marquees (roof and walls of fabrics other than canvas,
ropes/tie-downs where permanently attached)
Motor vehicles (for transporting people, up to and
including 12 seats)
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
18
na
12.5
na
100
100
100
100
5
2
1
40
100
100
48
100
100
30
100
100
36
100
100
6.66
30
36
21
25.2
100
100
100
100
10
20
24
13.5
16.2
100
100
100
100
100
100
100
100
40
48
30
36
8
2
1
25
100
100
30
100
100
17.5
100
100
21
100
100
67
80.4
67
80.4
8
8
6.66
25
25
30
30
30
36
17.5
17.5
21
21
21
25.2
50
60
40
48
50
60
40
48
6.66
30
36
21
25.2
25
30
17.5
21
12.5
16
19.2
10.5
12.6
15.5
13
15.6
8.5
10.2
3
5
15.5
67
40
13
80.4
48
15.6
67
30
8.5
80.4
36
10.2
8
10
25
20
30
24
17.5
13.5
21
16.2
25
30
17.5
21
40
48
30
36
50
60
40
48
Part 2
51
52

Part 2

only) (HIRE) continued
Motor vehiclesClass NA (for transporting light goods,
gross vehicle mass not over 3.5 tonnes and used for
short-term hire)
Motor vehiclesClass NB (for transporting medium goods,
gross vehicle mass over 3.5 but not over 12 tonnes and
used for short-term hire)
Motor vehiclesClass NC (for transporting heavy goods,
gross vehicle mass over 12 tonnes and used for
short-term hire)
income year
Office equipment and furniture for hire with a general DV
rate based on an estimated useful life of 8 years
Party hire equipment
Power generation and electrical reticulation systems for
hire with a general DV rate based on an estimated
useful life of 10 years
Pumping sets for hire with a general DV rate based on an
estimated useful life of 10 years
Pumping sets for hire with a general DV rate based on an
estimated useful life of 12.5 years
TrailersClass TA and TB (for transporting light goods,
short-term hire) excluding domestic trailers
TrailersClass TC (for transporting medium goods, gross
vehicle mass over 3.5 tonnes but not over 10 tonnes and
used for short-term hire)
TrailersClass TD (for transporting heavy goods, gross
vehicle mass over 10 tonnes and used for short-term hire)
Trailersdomestic (not over 1 tonne, used
for short-term hire)
Video cassette recorders and/or players (VCRs)
Video game players
Video games discs
Lifting (LIFT)
Blocks (chain)
Blocks (pulley)
Blocks (wire rope)
Capstans
Cranes (derrick)
Cranes (for containers)
Cranes (jib)
Cranes (luffing)
Cranes (mobile)
Cranes (overhead travelling)
Cranes (tower)
Cranes and other lifting devices (default class)
Gantries
Hoists (skip)
Hoists (vehicle)
Jacks
Lifting platforms
Load skates
Spreaders
Straddle carriers
Weighers (crane type)
Winches
Winding gear (pit head)
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
6.66
30
36
21
25.2
25
30
17.5
21
6.66
30
36
21
25.2
18
na
12.5
na
5
4
40
50
48
60
30
40
36
48
25
30
17.5
21
6.66
30
36
21
25.2
25
30
17.5
21
10
20
24
13.5
16.2
12.5
16
19.2
10.5
12.6
10
20
24
13.5
16.2
6.66
2
1
1
30
100
100
100
36
100
100
100
21
100
100
100
25.2
100
100
100
10
10
12.5
8
25
25
25
25
25
15.5
25
25
25
25
15.5
12.5
5
15.5
12.5
25
15.5
10
25
20
20
20
16
25
8
8
8
8
8
13
8
8
8
8
13
16
40
13
16
8
13
20
8
10
24
24
19.2
30
9.6
9.6
9.6
9.6
9.6
15.6
9.6
9.6
9.6
9.6
15.6
19.2
48
15.6
19.2
9.6
15.6
24
9.6
12
13.5
13.5
10.5
17.5
6
6
6
6
6
8.5
6
6
6
6
8.5
10.5
30
8.5
10.5
6
8.5
13.5
6
7
16.2
16.2
12.6
21
7.2
7.2
7.2
7.2
7.2
10.2
7.2
7.2
7.2
7.2
10.2
12.6
36
10.2
12.6
7.2
10.2
16.2
7.2
8.4
www.ird.govt.nz
Office equipment and furniture (OFUR)

Air conditioners (mobile)
Answering machines (for telephones)
Aquariums
Benches
Binding machines
Calculators
Chairs
Cheque signing machines
Clock systems (centralised)
Coin and note counters
Comparators (consumer electronic comparative display units)
Counters (fitted)
Cupboards
Dehumidifiers
Desks
Dictating machines
Doors (strongroom)
Drawing boards
Duplicators (spirit)
Duplicators (stencil)
Facsimile machines
Filing cabinets
Flameproof cabinets
Furniture (fitted)
Furniture (loose)
Guillotines
Intercom systems
Microfiche printers
Microfiche readers
Microfilm printers
Microfilm readers
Mobile telephones, including smartphones
Monitoring systems
Office equipment (default class)
Office furniture (default class)
PA systems
Paging systems
Photocopiers
Plan copiers
Postal franking machines
Projectors
Radios
Safes
Safety deposit boxes
Screens (for offices)
Security systems
Shelving (fixed)
Shredders
Tables
Telephone systems
Telephones (portable)
Time recorders
Transcribing machines
Typewriters
Water coolers
Whiteboards (electronic)
Word processors
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
8
3
8
4
20
8
3
12.5
8
10
8
3
20
20
8
15.5
3
25
15.5
8
8
5
15.5
25
20
12.5
15.5
2
8
8
8
8
8
3
10
5
12.5
8
5
25
67
25
50
10
25
67
16
25
20
25
67
10
10
25
13
67
8
13
25
25
40
13
8
10
16
13
100
25
25
25
25
25
67
20
40
16
25
40
30
80.4
30
60
12
30
80.4
19.2
30
24
30
80.4
12
12
30
15.6
80.4
9.6
15.6
30
30
48
15.6
9.6
12
19.2
15.6
100
30
30
30
30
30
na
24
48
19.2
30
48
17.5
67
17.5
40
7
17.5
67
10.5
17.5
13.5
17.5
67
7
7
17.5
8.5
67
6
8.5
17.5
17.5
30
8.5
6
7
10.5
8.5
100
17.5
17.5
17.5
17.5
17.5
67
13.5
30
10.5
17.5
30
21
80.4
21
48
8.4
21
80.4
12.6
21
16.2
21
80.4
8.4
8.4
21
10.2
80.4
7.2
10.2
21
21
36
10.2
7.2
8.4
12.6
10.2
100
21
21
21
21
21
na
16.2
36
12.6
21
36
20
5
5
8
10
8
5
25
25
15.5
10
20
8
15.5
6.66
3
10
3
5
8
5
5
10
40
40
25
20
25
40
8
8
13
20
10
25
13
30
67
20
67
40
25
40
40
12
48
48
30
24
30
48
9.6
9.6
15.6
24
12
30
15.6
36
80.4
24
80.4
48
30
48
48
7
30
30
17.5
13.5
17.5
30
6
6
8.5
13.5
7
17.5
8.5
21
67
13.5
67
30
17.5
30
30
8.4
36
36
21
16.2
21
36
7.2
7.2
10.2
16.2
8.4
21
10.2
25.2
80.4
16.2
80.4
36
21
36
36
Part 2
53
54

Part 2
Pet grooming and cleaning equipment

Pet/animal clippersapplies to the 2014 and subsequent
income years
Pet dryer units (portable)applies to the 2014 and
Pet grooming and cleaning equipment (default class)
Pet/animal vacuum clipper unitsapplies to the 2014 and
Pet washers (portable)applies to the 2014 and subsequent
income years
Pumping sets (where not industry specified) (PUMP)
Borewell pumps
Centrifugal pumps
Dosing pumps
Drum pumps
Fire main pumps
Fire pumps (portable)
Geared type pumps
Hydraulic pumps
In-line pumps
Laboratory pumps
Peristaltic pumps
Piston type pumps
Pneumatic (not diaphragm type) pumps
Pneumatic diaphragm pumps
Pump chambers and similar
Pumps (default class)
Pumps (for use with highly corrosive products, for example,
strong acid or alkali)
Sewerage pumps
Sprinkler pumps
Stainless steel constructed pumps
Stator type pumps
Submersible pumps
Sump pumps
Vacuum pumps
Refrigeration (REFR)
Blast freezing equipment
Chilling/cooling plant (for water)
Compressors (for refrigeration, 15kw and above)
Compressors (for refrigeration, below 15kw)
Condensers
Control equipment
Data logging equipment
Evaporators
Fans
Forced draught coolers
Freezers (for carcasses)
Freezers (for cartons)
Glycol refrigeration equipment
Heat exchangers (except stainless steel)
Heat exchangers (stainless steel)
Pots (ammonia)
Pumps (ammonia)
Pumps (heat)
Purgers
Receivers
Refrigeration plant and equipment (default class)
Temperature probes (fixed)
Temperature probes (portable)
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
40
na
30
na
40
na
30
na
25
na
17.5
na
40
na
30
na
25
na
17.5
na
10
10
5
5
25
10
12.5
12.5
10
5
5
12.5
10
5
50
10
20
20
40
40
8
20
16
16
20
40
40
16
20
40
4
20
24
24
48
48
9.6
24
19.2
19.2
24
48
48
19.2
24
48
4.8
24
13.5
13.5
30
30
6
13.5
10.5
10.5
13.5
30
30
10.5
13.5
30
3
13.5
16.2
16.2
36
36
7.2
16.2
12.6
12.6
16.2
36
36
12.6
16.2
36
3.6
16.2
3
10
25
12.5
12.5
10
10
12.5
67
20
8
16
16
20
20
16
80.4
24
9.6
19.2
19.2
24
24
19.2
67
13.5
6
10.5
10.5
13.5
13.5
10.5
80.4
16.2
7.2
12.6
12.6
16.2
16.2
12.6
15.5
15.5
20
12.5
20
5
5
20
15.5
15.5
15.5
15.5
20
20
25
25
12.5
10
25
25
20
5
5
13
13
10
16
10
40
40
10
13
13
13
13
10
10
8
8
16
20
8
8
10
40
40
15.6
15.6
12
19.2
12
48
48
12
15.6
15.6
15.6
15.6
12
12
9.6
9.6
19.2
24
9.6
9.6
12
48
48
8.5
8.5
7
10.5
7
30
30
7
8.5
8.5
8.5
8.5
7
7
6
6
10.5
13.5
6
6
7
30
30
10.2
10.2
8.4
12.6
8.4
36
36
8.4
10.2
10.2
10.2
10.2
8.4
8.4
7.2
7.2
12.6
16.2
7.2
7.2
8.4
36
36
www.ird.govt.nz
Reticulation systems, including power generation (excluding

electrical, communications and gas reticulation) (RETC)
Culverts (concrete)
Piping (for sewerage)
Piping (for steam)
Piping (for storm-water)
Piping (for water)
Rectifiers
Reticulation (default class)
Spillways (concrete)
Tunnels (concrete)
Tunnels (partly lined)
Valves (for sewerage)
Valves (for steam)
Valves (for storm-water)
Valves (for water)
Scientific and laboratory equipment (excluding equipment
used in a medical laboratory) (SCIA)
Analysers
Autoclaves
Baths (water)
Callipers
Centrifuges
Chambers (vacuum)
Chromatographs
Compasses
Cylinders (gas)
Electrical test meters
Electronic balances
Flasks (vacuum)
Flow measuring equipment
Freezers
Fume cabinets
Furnaces
Furniture (fixed)
Furniture (loose, laboratory)
Hardness testers and similar (laboratory)
Incubators (laboratory)
Instruments (hand-held)
Irradiation plant
Linear accelerator/simulator
Meteorological equipment
Micrometers
Microscope equipment
Microtomes
Navigational equipment
Oscilloscopes
Ovens
Patient monitoring equipment
Radiation detection equipment
Recorders
Refrigerators
Respiration apparatus
Scientific and laboratory equipment (excluding medical
laboratory equipment) (default class)
Spectrophotometers
Sterilisers
Surveying equipment
Surveying equipment (electronic)
Telescopes (optical)
Telescopes (radio)
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
50
4
3
67
5
40
8
25
20
10
25
8
25
8
25 8
8
25
50
4
50
4
50
4
25
8
20
10
8
25
25
8
4.8
80.4
48
9.6
12
9.6
9.6
9.6
9.6
4.8
4.8
4.8
9.6
12
9.6
9.6
3
67
30
6
7
6
6
6
6
3
3
3
6
7
6
6
3.6
80.4
36
7.2
8.4
7.2
7.2
7.2
7.2
3.6
3.6
3.6
7.2
8.4
7.2
7.2
8
25
10
20
12.5
16
8
25
20
10
10
20
25
8
8
25
5
40
25
8
8
25
20
10
6.66
30
10
20
13
15.5
15.5
13
20
10
10
20
15.5
13
12.5
16
5
40
25
8
10
20
10
20
8
25
10
20
10
20
8
25
8 25
12.5
16
8
25
8
25
8
25
8
25
10
20
30
12
19.2
30
24
24
30
30
48
30
30
24
36
24
15.6
15.6
12
24
15.6
19.2
48
9.6
24
24
30
24
24
30
30
19.2
30
30
30
30
24
17.5
7
10.5
17.5
13.5
13.5
17.5
17.5
30
17.5
17.5
13.5
21
13.5
8.5
8.5
7
13.5
8.5
10.5
30
6
13.5
13.5
17.5
13.5
13.5
17.5
17.5
10.5
17.5
17.5
17.5
17.5
13.5
21
8.4
12.6
21
16.2
16.2
21
21
36
21
21
16.2
25.2
16.2
10.2
10.2
8.4
16.2
10.2
12.6
36
7.2
16.2
16.2
21
16.2
16.2
21
21
12.6
21
21
21
21
16.2
13.5
17.5
7
17.5
40
6
6
16.2
21
8.4
21
48
7.2
7.2
10
8
20
8
4
25
25
20
25
10
25
50
8
8
24
30
12
30
60
9.6
9.6
Part 2
55
56

Part 2
Scientific and laboratory equipment (excluding equipment

used in a medical laboratory) (SCIA) continued
Test chambers (acquired during the 2010 or subsequent
income years)
Ultrasonic equipment
Vessels (vacuum)
Washer decontaminators
X-ray cassettes
X-ray equipment (except as shown elsewhere)
X-ray equipment (mobile)
X-ray processors
X-ray viewers
Software (SOFT)
Kiwiplus, Kiwifruit Software Package, designed for a
specific year
Software able to be used in the preparation or filing of
income tax returns relating to one particular income
year only
The copyright in software, the right to use the copyright
in software or the right to use software
Tanks, vats and reservoirs (where not industry specified)
(TANK)
Reservoirs (concrete, above ground)
Reservoirs (concrete, in-ground)
Reservoirs (other than concrete or lined-earth)
Tanks (underground)
Tanks and vats (ceramic)
Tanks and vats (concrete)
Tanks and vats (default class)
Tanks and vats (fibreglass)
Tanks and vats (plastic)
Tanks and vats (pressure)
Tanks and vats (rubber-lined)
Tanks and vats (stainless steel)
Tanks and vats (steel, galvanised)
Tanks and vats (steel, mild, welded)
Tanks and vats affected by highly corrosive acid or
alkali (with a general DV rate based on an estimated
useful life of 12.5 years)
Tanks and vats affected by highly corrosive acid or alkali
(with a general DV rate based on an estimated useful
life of 20 years)
Tanks and vats affected by highly corrosive acid or alkali
(with a general DV rate based on an estimated useful
life of 25 years)
Transportation (TRAN)
Aeroplanes (mechanically propelled, fixed wing, of an
unladen weight not exceeding 15,000kg) (residual value
has been estimated at 25%)
Aeroplanes (mechanically propelled, fixed wing, of an
unladen weight over 15,000kg, other than helicopters)
(residual value has been estimated at 25%)
Aeroplanes (top-dressing and spraying) and specialised
attachments
Aircraft (international passenger)
Airport runways
Airships
Ambulances
Animal-drawn vehicles
Baggage conveyor systems
Baggage imaging machines
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
12.5
8
10
8
5
10
8
8
12.5
16
25
20
25
40
20
25
25
16
19.2
30
24
30
48
24
30
30
19.2
10.5
17.5
13.5
17.5
30
13.5
17.5
17.5
10.5
12.6
21
16.2
21
36
16.2
21
21
12.6
100
100
100
100
100
100
100
100
50
60
40
48
50
100
50
33.3
20
25
25
25
12.5
12.5
25
25
25
20
20
4
2
4
6
10
8
8
8
16
16
8
8
8
10
10
4.8
2.4
4.8
7.2
12
9.6
9.6
9.6
19.2
19.2
9.6
9.6
9.6
12
12
3
1.5
3
4
7
6
6
6
10.5
10.5
6
6
6
7
7
3.6
1.8
3.6
4.8
8.4
7.2
7.2
7.2
12.6
12.6
7.2
7.2
7.2
8.4
8.4
25
30
17.5
21
10
20
24
13.5
16.2
12.5
16
19.2
10.5
12.6
15
10
12
8.4
15
10
12
8.4
10

33.3
12.5
12.5
20
15.5
8
20
15
6
16
16
10
13
25
24

7.2
19.2
19.2
12
15.6
30
13.5
10
4
10.5
10.5
7
8.5
17.5
16.2
4.8
12.6
12.6
8.4
10.2
21
www.ird.govt.nz
Transportation (TRAN) continued

Balloons
Barges
Barriers (electrically operated)
Bicycles (pedal)
Bulkheads (insulated, removable)
Buoys
Buses (for transporting people, over 12 seats)
Cablecars
Campervans (including motorhomes) acquired during
or after the 2010/11 income year
Campervans (including Motorhomes) acquired on
or after 1 April 2005 but prior to the 2010/11 income year
Canoes
Caravans
Chairlifts
Child restraints (capsules and car seats) for hire
Coaches (for transporting people, over 12 seats)
Concrete trucks
Containers (insulated, below 8m3)
Containers (shipping)
Dirigibles
Dredges
Drilling platforms
Dump trucks
Ferries
Fire boats
Fire engines
Fleet tracking unit (PROV)
specific (full-motion)
specific (non-motion)
Flight simulators (FTD and FNPT certifiable)
upgradeable/multi aircraft specific (non-motion)
Flight simulators (Non-certifiable) (non-motion)
Floating docks
Forklift trucks (8 tonnes and over used for short-term
hire of 1 month or less only) 2010/11 and subsequent
income years.
Forklift trucks (8 tonnes and over)
Forklift trucks (under 8 tonnes used for short-term hire
of 1 month or less only) 2010/11 and subsequent
income years.
Forklift trucks (under 8 tonnes)
Freight cars (rail)
Freight cars (tramway)
Funicular railways
Gliders
Gondolas and the like
Gyrocopters
Hang gliders
Helicopters
Horse floats
Hovercraft
Inflatable boats
Inflatable rafts
Jetboats
Jetskis
Lifeboats (excluding inflatable)
Lifejackets and the like
Locomotives (diesel)
Locomotives (electric)
Locomotives (steam)
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
12.5
20
10
5
8
4
20
12.5
20
16
10
20
40
25
50
10
16
10
19.2
12
24
48
30
60
12
19.2
12
10.5
7
13.5
30
17.5
40
7
10.5
7
12.6
8.4
16.2
36
21
48
8.4
12.6
8.4
18
21.6
12.5
15
10
10
12.5
20
5
12.5
12.5
5
20
12.5
20
20
15.5
20
25
20
6
20
20
16
10
40
16
16
40
10
16
10
10
13
10
8
10
30
24
24
19.2
12
48
19.2
19.2
48
12
19.2
12
12
15.6
12
9.6
12
na
13.5
13.5
10.5
7
30
10.5
10.5
30
7
10.5
7
7
8.5
7
6
7
21
16.2
16.2
12.6
8.4
36
12.6
12.6
36
8.4
12.6
8.4
8.4
10.2
8.4
7.2
8.4
na
15.5
13
15.6
8.5
10.2
25
30
17.5
21
15.5
4
25
13
50
8
15.6
60
9.6
8.5
40
6
10.2
48
7.2
8
12.5
25
16
30
19.2
17.5
10.5
21
12.6
6.66
10
25
25
20
12.5
20
3
3
20
20
12.5
8
8
10
5
15.5
4
25
25
25
30
20
8
8
10
16
10
67
67
10
10
16
25
25
20
40
13
50
8
8
8
36
24
9.6
9.6
12
19.2
12
80.4
80.4
12
12
19.2
30
30
24
48
15.6
60
9.6
9.6
9.6
21
13.5
6
6
7
10.5
7
67
67
7
7
10.5
17.5
17.5
13.5
30
8.5
40
6
6
6
25.2
16.2
7.2
7.2
8.4
12.6
8.4
80.4
80.4
8.4
8.4
12.6
21
21
16.2
36
10.2
48
7.2
7.2
7.2
Part 2
57
58

Part 2

Maintenance cars (rail)
Maintenance cars (tramway)
Metal detectors
Microlites
Military type vehicles
Minibuses (up to and including 12 seats) (residual value
has been estimated at 25%)
Monorail vehicles
Mopeds
Motor launches
Motor scooters
Motor vehicles (for transporting people, up to and including
12 seats and used for short-term hire of 1 month or
less only)
Motor vehicles (for transporting people, up to and including
12 seats) (residual value has been estimated at 25%)
Motor vehiclesclass NA (for transporting light goods,
short-term hire of 1 month or less only)
Motor vehiclesclass NA (for transporting light goods,
gross vehicle mass up to 3.5 tonnes)
Motor vehiclesclass NB (for transporting medium goods,
gross vehicle mass over 3.5 but not over 12 tonnes and
used for short-term hire of 1 month or less only)
Motor vehiclesclass NB (for transporting medium goods,
gross vehicle mass over 3.5 tonnes but not over 12 tonnes)
Motor vehiclesclass NC (for transporting heavy goods,
gross vehicle mass over 12 tonnes and used for
short-term hire of 1 month or less only)
Motor vehiclesclass NC (for transporting heavy goods,
gross vehicle mass over 12 tonnes)
Motorcycles
income year
Outboard motors
Pallet covers (insulated)
Parachutes
Pleasure vessels
Radar navigational signalling equipment
Radar navigational traffic control equipment
Railway jiggers
Road signs
Roll-on/roll-off vessels
Roof racks
Rowing boats
Rubbish trucks
Ship loading and unloading equipment (not elsewhere
specified)
Ships (bulk carrier)
Ships (cargo)
Ships (container)
Ships (cruise)
Ships (livestock)
Ships (refrigerated)
Ships (tanker)
Sidecars
Signs (street nameplates)
Small boats
Special-purpose vehicles
Speed humps (metal)
Speed humps (plastic)
Speed humps (rubber)
Straddle carriers
Street furniture (excluding signs)
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
25
25
8
3
15.5
8
8
25
67
13
9.6
9.6
30
80.4
15.6
6
6
17.5
67
8.5
7.2
7.2
21
80.4
10.2
5
15.5
6.66
20
6.66
30
13
30
10
30
36
15.6
36
12
36
21
8.5
21
7
21
25.2
10.2
25.2
8.4
25.2
50
60
40
48
30
36
21
25.2
6.66
30
36
21
25.2
10
20
24
13.5
16.2
25
30
17.5
21
12.5
16
19.2
10.5
12.6
6.66
30
36
21
25.2
10
6.66
20
30
24
36
13.5
21
16.2
25.2
8
5
2
3
15.5
10
10
20
6.66
20
5
15.5
12.5
18
40
100
67
13
20
20
10
30
10
40
13
16
21.6
48
100
80.4
15.6
24
24
12
36
12
48
15.6
19.2
12.5
30
100
67
8.5
13.5
13.5
7
21
7
30
8.5
10.5
15
36
100
80.4
10.2
16.2
16.2
8.4
25.2
8.4
36
10.2
12.6
15.5
20
25
20
25
20
20
20
6.66
6.66
15.5
12.5
5
5
10
15.5
5
13
10
8
10
8
10
10
10
30
30
13
16
40
40
20
13
40
15.6
12
9.6
12
9.6
12
12
12
36
36
15.6
19.2
48
48
24
15.6
48
8.5
7
6
7
6
7
7
7
21
21
8.5
10.5
30
30
13.5
8.5
30
10.2
8.4
7.2
8.4
7.2
8.4
8.4
8.4
25.2
25.2
10.2
12.6
36
36
16.2
10.2
36
www.ird.govt.nz

Taxis (up to and including 12 seats) (residual value has
been estimated at 25%)
Towing tractors
Tracklayers
Tracks (monorail)
Tracks (rail)
Traction batteries
Traction engines
Tractors (farm type)
Traffic lights
Trailers - domestic (up to 1 tonne)
Trailers (domestic, up to 1 tonne used for short-term hire
of 1 month or less only)
Trailers class TC (transporting medium goods; GVM
over 3.5 tonne and up to 10 tonne)
Trailers class TD (transporting heavy goods; GVM over
10 tonne)
Trailersclass TC (for transporting medium goods, gross
vehicle mass over 3.5 tonnes but not over 10 tonnes and
used for short-term hire of 1 month or less only)
Trailersclass TD (for transporting heavy goods, gross
vehicle mass over 10 tonnes and used for short-term
hire of 1 month or less only)
Trailersclasses TA and TB (for transporting light goods,
gross vehicle mass up to 3.5 tonnes and used for short-term
hire of 1 month or less only) excluding domestic trailers
Trailersclasses TA and TB (for transporting light goods,
gross vehicle mass up to 3.5 tonnes) excluding
domestic trailers
Tram tracks
Tram wires
Transportation (default class)
Tricycles (pedal)
Trolley bus wires
Trolley buses
Tugs
Tyre chains
Vehicles, road-going (not elsewhere specified)
Vending machines (for tickets)
Windsurfers
Yachts (international ocean-going)
Yachts (other than international ocean-going)
Water and effluent treatment (where not industry
specified) (WATR)
Aerators
Blowers
Borewells
Chart recorders
Chlorinating systems
Clarifiers
Comminutors
Concentrators
Decanters
De-ionising plant
Digesters
Disinfection systems (ultraviolet)
Fittings (ceramic)
Fittings (concrete)
Fittings (plastic)
Fittings (steel)
Flocculators
Flow meters
Heat exchangers
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
5
15.5
15.5
25
25
5
25
15.5
12.5
8
30
13
13
8
8
40
8
13
16
25
36
15.6
15.6
9.6
9.6
48
9.6
15.6
19.2
30
21
8.5
8.5
6
6
30
6
8.5
10.5
17.5
25.2
10.2
10.2
7.2
7.2
36
7.2
10.2
12.6
21
6.66
30
36
21
25.2
20
10
12
8.4
15.5
13
15.6
8.5
10.2
12.5
16
19.2
10.5
12.6
10
20
24
13.5
16.2
10
20
24
13.5
16.2
15.5
20
20
20
5
20
15.5
25
3
15.5
8
3
6
15.5
13
10
10
10
40
10
13
8
67
13
25
67
15
13
15.6
12
12
12
48
12
15.6
9.6
80.4
15.6
30
80.4
18
15.6
8.5
7
7
7
30
7
8.5
6
67
8.5
17.5
67
10
8.5
10.2
8.4
8.4
8.4
36
8.4
10.2
7.2
80.4
10.2
21
80.4
12
10.2
5
12.5
20
5
10
25
10
25
12.5
10
25
10
25
25
25
25
25
5
15.5
40
16
10
40
20
8
20
8
16
20
8
20
8
8
8
8
8
40
13
48
19.2
12
48
24
9.6
24
9.6
19.2
24
9.6
24
9.6
9.6
9.6
9.6
9.6
48
15.6
30
10.5
7
30
13.5
6
13.5
6
10.5
13.5
6
13.5
6
6
6
6
6
30
8.5
36
12.6
8.4
36
16.2
7.2
16.2
7.2
12.6
16.2
7.2
16.2
7.2
7.2
7.2
7.2
7.2
36
10.2
Part 2
59
60

Part 2
Water and effluent treatment (where not industry

specified) (WATR) continued
Leak detectors
Meters
Mixers
Piping (ceramic)
Piping (concrete)
Piping (concrete-lined steel)
Piping (fibrous cement)
Piping (plastic)
Piping (steel)
Presses (belt)
Regeneration plant
Reservoirs (above ground, concrete)
Reservoirs (in-ground, concrete)
Reservoirs (other than concrete or lined earth type)
Screens (bar)
Screens (rotary, except stainless steel)
Screens (stainless steel)
Thickeners
Valve and pump chambers and similar
Valves (ceramic)
Valves (concrete)
Valves (plastic)
Valves (steel)
Vessels (filter)
Water and effluent treatment plant and
equipment (default class)
Weighing machines (where not industry specified) (WEIG)
Batch weighers
Check weighers
Computer weighers
Digital indicators
Digital platforms
Electronic indicators
Electronic platforms
Mechanical weighing machines
Shop scales
Weigh belts
Weighbridges (above-ground type)
Weighbridges (in-ground type)
Weighing machines (default class)
Weighing machines (electronic)
Est
useful
life
(years)
DV
depn
rate
(%)
DV
+ 20%
loading
(%)
SL
depn
rate
(%)
SL
+ 20%
loading
(%)
3
10
5
10
5
25
25
25
25
25
25
12.5
10
50
100
50
33.3
10
10
15.5
25
50
25
25
25
25
25
67
20
40
20
40
8
8
8
8
8
8
16
20
4
2
4
6
20
20
13
8
4
8
8
8
8
8
80.4
24
48
24
48
9.6
9.6
9.6
9.6
9.6
9.6
19.2
24
4.8
2.4
4.8
7.2
24
24
15.6
9.6
4.8
9.6
9.6
9.6
9.6
9.6
67
13.5
30
13.5
30
6
6
6
6
6
6
10.5
13.5
3
1.5
3
4
13.5
13.5
8.5
6
3
6
6
6
6
6
80.4
16.2
36
16.2
36
7.2
7.2
7.2
7.2
7.2
7.2
12.6
16.2
3.6
1.8
3.6
4.8
16.2
16.2
10.2
7.2
3.6
7.2
7.2
7.2
7.2
7.2
25
9.6
7.2
8
8
8
8
8
8
8
20
8
8
12.5
25
8
8
25
25
25
25
25
25
25
10
25
25
16
8
25
25
30
30
30
30
30
30
30
12
30
30
19.2
9.6
30
30
17.5
17.5
17.5
17.5
17.5
17.5
17.5
7
17.5
17.5
10.5
6
17.5
17.5
21
21
21
21
21
21
21
8.4
21
21
12.6
7.2
21
21

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IR 265

GENERAL DEPRECIATION RATES

Depreciation on new assets, including new assets

Removal of 20% loading

Special rules that apply to buildings

New determinations and provisional

Buildings acquired on or after 19 May 2005

For more detailed information on fixed-life

buildings acquired as relationship property

buildings that were purchased, or to be built,

Estimated useful life

Maximum depreciation claims

Buildings and building fit-out asset

a description of the asset

permanent in the sense that its intended to

original purchase price or valuation

enclosed by walls and a roof

date the asset was acquired and the date in

able to function independently of any

estimated useful life of asset

Simone can claim $252.00 for the first four

Interpretation statement 10/02 Meaning

GENERAL DEPRECIATION RATES

Buildings acquired on or after

How to find the right rate

4. If none of the first three steps apply, use the

2006 and future years asset rates

Agriculture, horticulture and aquaculture

Power generation and electrical

GENERAL DEPRECIATION RATES

Tanks, vats and reservoirs

Part 1 2006 and future years asset rates

The 20% depreciation loading doesnt apply to

GENERAL DEPRECIATION RATES

The 20% depreciation loading doesnt apply to

Agriculture, horticulture and aquaculture (AGRI) continued

Bakeries (BAKE) continued

Battery manufacturing (BATT)

Brewing, winemaking and distilleries (BREW)

GENERAL DEPRECIATION RATES

The 20% depreciation loading doesnt apply to

Brewing, winemaking and distilleries (BREW) continued

Cement manufacturing (CEMN)

Chemical plant (including soap, detergent, paint, glue,

Cable making (CABL)

GENERAL DEPRECIATION RATES

The 20% depreciation loading doesnt apply to

Chemical plant (including soap, detergent, paint, glue,

Cigarette manufacturing (CIGR)

Cigarette manufacturing (CIGR) continued

GENERAL DEPRECIATION RATES

The 20% depreciation loading doesnt apply to

Concrete and plaster (CONC) continued

Contractors, builders and quarrying (CONT) continued

GENERAL DEPRECIATION RATES

The 20% depreciation loading doesnt apply to

Dairy plant (DAIR) continued

Engineering (including automotive) (ENGN) continued

GENERAL DEPRECIATION RATES

The 20% depreciation loading doesnt apply to

Engineering (including automotive) (ENGN) continued

Fishing (see also Meat and fish processing) (FISH)

Fishing (see also Meat and fish processing)