§ 32.21 DEPRECIATION METHODS.
   Daviess County will depreciate capital assets by using the straight-line method. Assets will be depreciated based on the estimated useful life of each asset. The following are the estimated useful lives for each asset class:
   (A)   Buildings: 50 years.
   (B)   Infrastructure being depreciated: 50 years.
   (C)   Building components and improvements: 20 years.
   (D)   Machinery and equipment: five to 15 years.
   (E)   Vehicles: five to 15 years.
      (1)   Car: five years.
      (2)   Sport utility vehicle (SUV): ten years.
      (3)   Large trucks: 15 years.
(Ord. 2022-1, passed 4-26-2022)