Primarily engaged in the manufacture of aircraft, spacecraft, rockets, missiles and component parts.

Large - 20 tons and over

Medium and Small - Under 20 tons

Heat Pumps - All sizes

Unlicensed Vehicles

Amusement Rides

Billiards and Pool.

Boats

Bowling Alleys

Coin Operated Electronic Games (Video Games)

Dance Studio

Gymnasium (Health Clubs)

Museum

Race Track

Video Rental Tapes

Video Rental Tape Player

Leather Apparel

Fabrics - Knitwear and Fur

Rubber Apparel

Miscellaneous Textile Products such as draperies and canvas

Body Shops

Car Wash Automatic

Car Wash Automatic (Coin Operated)

Garages

Portable Service Station Equipment

Recapping, Retreading and Rebuilding Tires

Service Station Equipment

Service Station Leak Detection Equipment

Service Station Test Equipment

Automated Teller Machines (ATM)

Drive in Windows

Night Depository

Teller Service Area

Teller service Systems

Closed Circuit TV - Pneumatic

Visual Pneumatic

Currency Lockers

Safe Deposit Box

Teller Lockers

Includes all eating and drinking establishments selling prepared food and drinks.

Includes repair and conversion

Molds for fiberglass boats

Wood and Foam

Steel or other Metal Construction

Manufacture, bottling or canning of soft drinks, fresh fruit drinks, mineral and distilled waters, carbonated beverages, etc.

Studio Broadcasting Equipment

Transmitting Towers

Headend Equipment, Receiving Antennas

Distribution Systems, Sat. Dishes

Subscriber Connection

Towers

Towers

Power Supply, PBX (internal phone system), Microwave Antennas

Digital -Antenna Cell Site, Cell equip, Microwave Digital, Tools & testing equip., Telephones, pagers, antennas

Analog - Antenna Cell Site, Cell equipment

Switches, Channel Bank Equipment

Ready Mix Concrete Plants

Concrete Products Manufacturing, (Blocks, Pipe, etc. )

Cement Manufacturing Plants

Portable Ready Mix Plants

Mixers (Truck Mounted)

Establishments producing basic chemicals and establishments manufacturing products by predominantly chemical processes such as industrial gasses, drugs, pharmaceutical detergents, perfumes, cosmetics, cleaning preparations, paints, lacquers, varnishes, enamels, etc.

Manufacture of Compressed Gasses

Manufacturers engaged in the assembly of computers

General Construction - Highway, Dams, etc.

Barricades and Warning Devices

Special Trade Contractors

Electrical Heating, Plumbing, Painting, Framing & Carpentry

Cranes to 50 tons, Shovels to 8 cubic yards

Cranes, Shovels, and Drag Lines

Portable Asphalt Batch Plants

Cotton gin machinery for removing seeds from raw cotton.
Cotton Compresses are machines used to bale cotton after ginning.

Use Schedule N

Use this schedule for manufacturer-lessor as current retail selling price will be reported.

Use Schedule L

Use this schedule for non-manufacturer-lessor and private owner as historical cost will be reported.

This category includes personal computers, midrange and mainframe computers, and their peripherals, used for data processing. This category does not include computers embedded in machinery nor does it include equipment or computers specifically designed for use in any other application directly related to manufacturing or retail. Does not include equipment that is an integral part of other capital equipment that is included in other classes of economic activity, i.e., computers used primarily for process or production control, switching, channeling, and automating distributive trades and services such as point of sale (POS) computer systems. For POS equipment, see "Store Equipment". Also, does not include equipment of a kind used primarily for amusement or entertainment of the user.

Use Schedule U (10% residual)

Use this schedule for all reported computer and data processing equip.

Software (10% residual)

Exploration and Drilling Equipment

Includes water well drilling equipment mounted on vehicles.

Commercial

Coin Operated

Leased and Rented Linens and Uniforms (Not trended)

Manufacture of electrical household appliances, batteries, machinery used in the generation and utilization of electric energy.

A. Includes the manufacture (50% or more) of Electronic Communication, Detection, Guidance, Control, Radiation Computation, Test and Navigation equipment.

B. Manufacturers engaged only in the purchase and assembly of electronic components.

C. Semi-Conductor Manufacturing

    Semi-Conductor Testing Equip

D. Vapor Depollution System

Includes the manufacture of fabricated metal products such as cans, tinware, hardware, metal structural products, architectural and ornamental metal work, nuts, bolts, metal awnings, portable metal structures, etc.

Includes machinery and equipment used in the production of crops and livestock and on-the-farm processing of feeds. (portable hammermills)

Tractors, combines, cotton harvesters, hay balers, forage harvesters, plows, harrows, sprinkler equip., etc.

Bakery Products

Brewery and Distillery

Canned, Preserved Fruits and Vegetables

Confectionery and Related Products

Creamery and Dairy Products

Grain Mill Products

Includes assets used in the production of flours, cereals, live-stock feeds, and other grain and grain mill products. (large hammermills)

Grain Tanks

Miscellaneous Food Preparations such as honey and potato chips

Sugar and Sugar Products

Vegetable Oil Products

The manufacture of glassware, pressed or blown, and the manu- facture of products from purchased glass such as quartz and pyrex laboratory apparatus, art glass, doors made from purchased glass, etc., glass containers, plate, safety and window glass.

Manufacture of Mirrors

CAT Scan & MRI Equipment.

Televisions

Includes establishments in manufacturing scientific and research instruments such as meters - gas, liquid, tallying and measuring; optical elements and assemblies, hearing aids, hearing test equipment, wheel chairs, prosthetic devices, contact lenses, photographic acces- sories, data cameras, watches and clocks.

Excludes electronic data processing equipment, portable commercial equipment, and copiers. Includes leased fax machines.

Use Schedule N

Use this schedule for manufacturer/lessor as current retail selling price will be reported.

Use Schedule S

Use this schedule for non-manufacturer/lessor as historical cost will be reported. Leased Communication Equipment.

Includes the manufacture of finished leather products, the tanning, currying and finishing of hides and skins, and the processing of fur pelts. For example, footwear, hand-bags, saddles, harnesses, luggage, etc.

Logging Equipment

Sawmill Machinery and Equipment (Permanent Mills)
Lumber manufacturing included.

Sawmill (Portable)

Includes the manufacture of machinery such as engines and turbines, farm machinery, construction and mining machinery, food products machinery, paper industries machinery, compressors, pumps, ball and roller bearings, blowers, industrial patterns, process furnaces and ovens, office machines and service industry machines and equipment. Excludes manufacture of electrical machinery. Includes equipment used in machine shops.

Manufacture of metal cutting, grinding, forming machines, jigs, dies, fixtures and accessories.

A. Mining and quarrying non-metallic minerals such as sand and gravel, ceramic clay, cinder, stone, chemicals fertilizer

    Portable Sand and Gravel Units

B. Mining, Milling and Processing Plants - (Metal)

   Mining Equipment

   Milling and Chemical Plant Equipment

   Metal Processing Plants such as custom smelters

C. Foil Manufacturing

D. Environmental Equipment

E. Cranes, Shovels and Drag Lines

Industries engaged in manufacturing the following: jewelry, silverware and plated ware, musical instruments, toys, amusement, sporting and athletic goods, pens, pencils, and other artist's materials, costume jewelry, notions, etc., brooms and brushes, etc.

Includes the manufacture of custom automobiles, vans, special truck bodies, catering, garbage, etc. The category also includes the manufacture of parts and accessories such as brake pads, shock absorbers, trailer hitches, etc.

Mailing Machines, Postage Machines, Burglar Alarms, etc.

A. Pulp and Paper

Includes the manufacture of pulp and pulp products from wood, rags, and other fibers. Also included is the manufacture of paper and paperboard products.

B. Paper Finishing and Converting

Includes the finishing and converting of paper into cartons bags, envelopes, and other similar products.

Includes equipment used in manufacturing asphalt shingles, roofing materials etc.

Oil and Gas Well production equipment (includes well head equipment, gathering pipelines and related storage facilities)

Petroleum Refining Plants

Petroleum Storage Facilities

Natural Gas and Helium Production Plants

Propane Gas Tanks and Distribution Equipment

Automatic film processing equipment including the type used in the fast one hour photo process.

Includes the manufacture of processed, fabricated and finished plastic products as well as the manufacture of basic plastic materials such as plastic bottles, Styrofoam cups and packaging materials, plastic pipe, tubing, plastic screen, fiberglass bathroom fixtures etc.

Includes most hot metal processes such as the manufacture of foundry products, castings, forgings, sheet metal, pipe tubing, structural shapes and wire.

Ferrous - Iron

Non- Ferrous - (Aluminum, copper)

Includes printing, publishing lithography and printing services such as bookbinding, typesetting, photo-engraving, and electrotyping.

Architects, accountants, engineers, photographic studio equipment, Taxidermists, Hobby & Craft Shops, Graphic Design Illustrations, etc.

Architects, engineers, accountants law, medical, etc.

Vacuum Cooling Stationary

Vacuum Cooling Portable

Use schedule P when historical cost is reported. Use Schedule Q when current replacement cost is supplied.
The equipment covered by this schedule consists of but is not limited to the following:
Hand Tools, portable gasoline powered equipment, service equipment, small mixers, lawn and garden equipment, printing equipment, etc. These schedules are for property which is typically rented on an hourly or daily basis.

Electrical, watch, clock, jewelry radio and TV, upholstery, furniture, household appliances, welding, locksmith, shoe, etc.

Includes the manufacture of finished rubber products.

25 - 10 Ton.

Less than 10 Ton

Portable

Equipment used in the cutting, wrecking, and storing of scrap metals.

Billboards: The valuation of outdoor display structures is outlined in a separate publication.

Signs: On and off premise signs are erected for the purpose of information and direction. If the sign is built in a manner similar to a billboard, use the methodology outlined for outdoor display structures. If the sign is considered a "logo" type, it should be listed at historical cost and depreciated on a 10 to 20 year life.

Includes the manufacture of structural clay products such as brick, tile, pipe, etc. The category also includes pottery and related products such as vitreous china, plumbing fixtures, earthenware, ceramic insulating materials, asphalt building materials, gypsum and plaster products, cut and finished stone and abrasives, asbestos, and miscellaneous non-metallic mineral products.

General merchandise stores, building materials, hardware, apparel and accessory stores, furniture, home furnishings, equipment and supply, jewelry, miscellaneous retail, wholesale, and supply store equip. Includes POS equipment usually located at the check out counters such as electronic cash registers, scanners, receipt printers, and dumb terminals. Does not include PC's and computers acting as servers which should be appraised as data processing equipment

Food stores, grocery, etc.

These schedules are included to assist the appraiser when other schedules are inappropriate. When using the straight line schedules, a residual value of 25% remains in effect unless variation is indicated by the property being appraised.

Switch manufacturing equipment

Switch testing equipment

Includes equipment used in research and development.

Includes the manufacture of spun, woven or processed yarns and fabrics from natural or synthetic fibers

Textile finishing and dying

It will be necessary to determine from the particular manufacturer the average life of this category of property. Once the proper life has been determined, apply the straight line schedule (N).

This category includes the manufacture of Motor Homes, Campers, Mobile Homes, and Motorcycles.

Amusement (Bowlers, Pin Ball, Pool, Kiddie Rides, Hobby Horses etc.)

Cigarette Vendors

Food Vendors (Soft Drink, Candy, Hot and Cold Foods, Popcorn etc.)

Music Machines

Miscellaneous (Change, Newspaper, Photo, Stamps etc.)

Leased Ice Machines

Forklifts & Pallets

Includes assets and equipment used in the collection and management of household garbage and similar waste.
Includes greenbox containers, toters, and similar equipment.

Establishments primarily engaged in the manufacture of wire, and non-ferrous cable.