Class

Description

Estimated Life (Years)

0

Land

0

1

Land Improvements

20

2

Buildings

50

3

Building Services & Improvements

20

4

Fixed Equipment and Machinery (including Computer Mainframe Equipment)

10

5

Office Equipment, Movable Equipment and Machinery

8

6

PC/Apple Computer & LAN Equipment and Software

5

7

Leased Computer Equipment and Software

3

8

Motor Vehicles

4

9

Furniture & Fixtures

10

10  

Library Books

30

11

Artwork

0