APPENDIX A.

- FIXED ASSET USEFUL LIFE LISTING

FIXED ASSET TYPE DESCRIPTION LIFE

LAND Land Not Applicable

Land Right of Way Not Applicable

IMPROVEMENT Grading 20 years

Paving 20 years

Fencing and walls 20 years

Curbs 20 years

Drainage features 20 years

Landscaping 20 years

Lighting 20 years

Other land improvements 20 years

BUILDING Buildings 40 years

Other structures and accessories 20 years

EQUIPMENT:

COMMUNICATION Radio and radio equipment portable 5 years

AND Radio and radio equipment not portable 5 years

DOCUMENTATION Television and audio visual equipment 5 years

EQUIPMENT Telephone system and related equipment 7 years

Teletype equipment 7 years

Public address and intercom system 7 years

Projection equipment 7 years

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 Recording and sound equipment 5 years

Telemetry and control 7 years

Reference materials and books 5 years

Data handling equipment 5 years

Copier, printing and duplicating machinery 5 years

BUSINESS Cash register 5 years

EQUIPMENT Check writer/signer/protector 7 years

Postal equipment 7 years

COMPUTER Main frame equipment 5 years

EQUIPMENT Computer printers 5 years

CPUs with monitors 5 years

Tape drive 5 years

Distinct CPUs/disk drive 5 years

Distinct modem 5 years

Distinct monitors 5 years

Plotter 5 years

Software other than main frame software 3 years

Main frame software 5 years

PRODUCTION Compressor 10 years

AND REPAIR Generator 10 years

EQUIPMENT Conveyor 10 years

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 Repair equipment specific to automotive 5 years

Power tools 5 years

Hand tools 5 years

HEATING AND Air conditioning and dehumidifying 10 years

COOLING EQUIPMENT Heaters and heating systems 10 years

FURNITURE Small appliances (coffee dispenser) 5 years

AND Large appliances (refrigerator, stove) 5 years

FIXTURES Furniture/fixtures other than appliances 7 years

Art works and exhibits 5—40 years

OTHER Photographic equipment 5 years

DISTINCTIVE Police lab equipment 5 years

EQUIPMENT Survey equipment 5 years

Lab equipment other than police lab 5 years

Medical equipment 5 years

Intelligence and surveillance equipment 5 years

Radar equipment 5 years

Weapons and restraining equipment 5 years

Hoses and related equipment 5 years

Specialized clothing 5 years

Parking meters 8 years

WASTEWATER 1" to 3" water pipe 25 years

AND 4" to 48" all types water pipe 25 years

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ENVIRONMENTAL Valves—plug-gate/butterfly 35 years

EQUIPMENT Valves—pressure reducing 10 years

Valves—pressure relief 10 years

Valves—check 15 years

Valves—other 20 years

Stand pipes 50 years

Water tanks 50 years

4" to 42" sewer system pipe 40 years

4" to 12" sewer system pipe 20 years

Outfall lines 30 years

Pumps and motors 10 years

Lift station—prefab material 20 years

Lift station—power and service 10 years

Manholes—brick and concrete 40 years

Cleanouts 20 years

Well 40 years

Filtration system 10 years

Process equipment 10 years

Vaults 30 years

Telemetry and control 10 years

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 Tanks (underground and above ground) 15 years

Basins/Ponds/Lagoons 15 years

Hydrants 15 years

Reservoirs 10 years

Chlorination/odor control equipment 10 years

Storm sewer pipe 40 years

Pressure mains 10 years

Meter pits 20 years

8" to 24" Water system pipe 40 years

2" to 6" Water system pipe 20 years

ELECTRIC Structures and improvements 45 years

TRANSMISSION PLANT Station equipment 30 years

Towers and fixtures 50 years

Overhead conductors and devices 50 years

Underground conduit 50 years

Underground conductors and device 40 years

Roads and trails related to access 60 years

ELECTRIC Structures and improvements 45 years

DISTRIBUTION PLANT Station equipment 30 years

Poles, towers and fixtures 35 years

Overhead conductors and devices—  

wire-conduit pipe 50 years

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 Underground conduit 50 years

Underground conductors and device 40 years

Line transformers and capacitors 30 years

Services 30 years

Meters 25 years

Installations on customers' premises 25 years

Street lighting and signal system 20 years

OPTICAL FIBER Structures and improvements 25 Years

DISTRIBUTION PLANT Poles lines, cable, aerial wire, underground conduits 25 Years

MOBILE Forklift and accessories 10 years

EQUIPMENT Grader 10 years

Sanitation and semi-trucks 5 years

Street marking equipment 5 years

Mowers, seeders, weed/grass equipment 3 years

Snowplows and snow removal equipment 10 years

Spreaders 5 years

Trailer mounted compressor 10 years

Backhoe 10 years

Sewer rodder 10 years

Portable pumps 5 years

Trailer mounted sewer machine 5 years

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 Loader 10 years

Asphalt pavers 10 years

Street sweepers and cleaners 7 years

Asphalt kettle 10 years

Tractors and accessories 7 years

Trailers 10 years

Trenchers 5 years

Mixers 5 years

Motorcycles and scooters 5 years

Police vehicles 3 years

Fire trucks and accessories 15 years

Light general purpose trucks, autos, and accessories 7 years

Heavy general purpose trucks 10 years

Ambulances and medical vehicles 7 years

Other mobile equipment 5—15 years

Chippers 5 years

CCTV 7 years

RECREATION Bleachers, benches, scoreboards 7 years

EQUIPMENT Specific sports equipment 3 years

Park equipment (swings, slides) 7 years

Ball field lights 15 years

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 Ball field fencing 15 years

(Ord. No. 5052, § 1, 1-28-13)

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