Life guide ATTACHMENT D Florida Department of Revenue LIFE EXPECTANCY GUIDELINES The asset life recommendations have been derived from various sources Marshall Valuation Service Florida Public Service Commission and industry depreciation studies As releva

ATTACHMENT D Florida Department of Revenue LIFE EXPECTANCY GUIDELINES The asset life recommendations have been derived from various sources Marshall Valuation Service Florida Public Service Commission and industry depreciation studies As relevant information becomes available the Department will update the tables ASSET LIFE INDUSTRY GROUP IN YEARS Aerospace industry Agriculture machinery and equipment cotton ginning Aircraft and all helicopters except commercial aircraft commercial aircraft Amusement and theme parks Apparel and fabricated textile manufacturing Automobile repair shops Bakeries and confectionery production Barber and beauty shops Billboards Brewery equipment Cable television headend facilities microwave systems program origination service and test subscriber connection and distribution Canneries and frozen food production Cement manufacture Chemical and allied production Clay products manufacturing Clocks and watches manufacturing electronic instrumentation Cold storage and ice-making equipment Cold storage warehouse equipment Computers 'personal computers' 'PC' mainframe Peripherals Condiments manufacturing and processing Construction equipment general construction marine construction Dairy products manufacturing Data handling equipment except computers Distilling Electrical equipment manufacturing Electric companies steam production - other production combined cycle - gas tubines - nuclear production - INDUSTRY GROUP ASSET LIFE IN YEARS transmission - distribution - Electronic equipment manufacturing Fabricated metal products special tools Fishing equipment excluding boats and barges Food and beverage production special handling devices Fur processing Gas distribution total distribution equipment - Optional - for equipment by category mains and services plastic - mains and services steel - meters regulators installations - other distribution equipment - Glass and glass products special tools Grain and grain mill products manufacture Gypsum products Hand tools Hospital furnishings and equipment Hotel and motel furnishings and equipment Jewelry products and pens Knitwear and knit products Laundry equipment Leather and leather products Logging timber cutting Machinery manufacturing except as otherwise listed Meatpacking Medical and dental supply production Metalworking machinery manufacturing Mining and quarrying Motion picture and television production Motor vehicle and parts manufacturing special tools O ?ce furniture and equipment Optical lenses and instrument manufacturing Paints and varnishes Paper and pulp manufacturing converted paper paperboard and pulp CATTACHMENT D Florida Department of Revenue LIFE EXPECTANCY GUIDELINES The asset life recommendations have been derived from various sources Marshall Valuation Service Florida Public Service Commission and industry depreciation studies As relevant information becomes available the Department will update the tables INDUSTRY GROUP ASSET LIFE IN YEARS ASSET LIFE INDUSTRY GROUP IN YEARS circuit analog Petroleum and natural gas drilling onshore drilling o ?shore exploration and production marketing petroleum re ?ning pipeline transportation Plastics manufacturing Plastic products manufacturing special tools Primary metals production nonferrous and foundry products special tools Primary steel mill products Printing and publishing Professional and scienti ?c instruments Radio and television broadcasting manufacturing Railroad transportation equipment manufacturing locomotive manufacturing Recreation and amusement Retail trades ?xtures and equipment Residential furniture Restaurant and bar equipment Restaurant equipment fast foods Rubber products manufacturing special tools Sawmills permanent portable Service establishments Ship and boat building machinery and equipment special tools Soft drink manufacture and bottling Steam production and distribution Stone products manufacturing Sugar and sugar products manufacturing Telecommunications

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