Asset Class | Useful Life |
Asset Class | Useful Life |
Land: | NA |
Land | NA |
Land improvements | NA |
Right of way | NA |
Easement | NA |
Buildings: | |
Permanent structures | 50 |
Wood frame structures | 25 |
Foundation, frame, floor structure | 50 |
Interior construction | 15 |
HVAC systems/fire alarms | 20 |
Floor covering | 15 |
Carpet | 5 |
Electrical | 20 |
Plumbing | 20 |
Elevators | 20 |
Masonry interior/exterior construction | 10 |
Wood frame open structure (i.e. park shelter) | 30 |
Metal frame open structure | 50 |
Roof | 10 |
Improvements other than buildings:
| |
Parking lots | 50 |
Street lights/traffic lights/flag pole | 25 |
Fencing | 20 |
Major bridges | 50 |
Alleys | 50 |
Outside irrigation systems | 25 |
Fountains | 20 |
Tunnel | 50 |
Roads | 50 |
Signs | 10 |
Airport runways/taxiways | 25 |
Infrastructure: | |
Sewer (including manhole and pipes) | 100 |
Lift station/gas station | 50 |
Treatment plants | 50 |
Pumps | 20 |
Storm drains | 50 |
Storm infrastructure | 50 |
Machinery and equipment: | |
Heavy mobile equipment | 12 |
Fire apparatus | 12 |
Fire equipment | 10 |
General equipment | 12 |
Athletic/exercise equipment | 10 |
Indoor recreation equipment | 10 |
AV equipment | 7 |
Computer hardware | 5 |
Copies | 5 |
Machinery and equipment (Cont’d):
| |
Communication equipment | 10 |
Servers | 7 |
Furniture | 15 |
Appliances/food service equipment | 10 |
General shop equipment | 20 |
General tools | 10 |
Trailers | 12 |
Mowers | 7 |
Storm sirens | 20 |
Vehicles (licensed): | |
Automobile | 6 |
Golf cart | 6 |
ATV | 6 |
(Res. 2020-4, passed 9-22-2020)