BUSINESS ASSESSMENT FACTORS

JANUARY 2011
CAA Position Paper 11-001
(USE FOR LIEN DATE JANUARY 1, 2011)
 FOREWORD

This document recommends several tables of equipment index, percent good, and valuation
factors for use by all California Assessors’ in mass appraisal programs designed to derive the
market value of California business property within a band of value that meets California
property assessment appraisal standards.

If property is accurately reported on the California Business Property Statement for 2011 then
application of the factors in this document will produce market value as of lien date 2011.

As first initiated by the California Assessors’ Association in 2001, the commercial equipment
index factors and the industrial equipment index factors in Tables 1 and 2 have been
averaged into a single category of factors for each table. Use of a single category of factors
for each type of equipment will provide replacement cost estimates within a reasonable band
of value for assessment of business property. Statewide equalization and assessment
uniformity is enhanced through use of the consolidated factor tables.

Prior to approval of this document for 2002, county certified appraisers researched the issue
of whether use of the index factors in Tables 1, 2, and 3 results in an estimate of replacement
cost new or reproduction cost new. Assessor staff contacted representatives from the
publications used to derive the index factors (Marshall and Swift Publication Company and
the U. S. Bureau of Labor Statistics) while investigating this issue. Based on written material
and oral responses, staff reaffirmed the conclusion drawn in prior years that use of index
factors in this publication, when applied to a property’s original cost, typically results in the
equivalent of replacement cost new.
 JANUARY 2011

Section I: Use of Equipment Index Factors

For Commercial equipment, use Table 1 found at the conclusion of Section I of this
publication.

Table 1 is a replication of Table 1 found in the 2011 version of AH581. In 2004 the Board of
Equalization (BOE) switched to the same single index methodology recommended by the
CAA. The BOE AH581 commercial factors are derived using data published by the Marshall
and Swift Publishing Company, Marshall Valuation Services. The table is an average of
eleven separate commercial equipment indexes.

For industrial machinery and equipment, use Table 2 found at the conclusion of Section I of
this publication.

Table 2 is a replication of Table 2 found in the 2011 version of AH581. In 2004 the BOE
switched to the same single index methodology recommended by the CAA.

Table 2 is an average of Producer Price Indexes that are published by the Bureau of Labor
Statistics.

For Agricultural and Construction equipment use Table 3 found at the conclusion of Section 1
of this publication. Table 3 is a replication of “Table 3: Agricultural and Construction
Equipment Index Factors,” found in the January 2011 Assessors’ Handbook Section 581.

Effects of Technological Progress

If technological progress has occurred since the acquisition date of a piece of equipment the
cost of producing a functionally superior piece of equipment may now be higher or lower.
However, the impact of technological progress is excluded from the Table 1 and Table 2
index tables based on methodology used to remove price changes associated with “quality”
enhancements. Since “quality” enhancement costs have already been identified and adjusted
out of the tables, no additional adjustment is necessary.

Maximum Recommended Equipment Index Factor

Use a maximum equipment index factor when valuing equipment. The recommended
maximum factor is the factor for an age equal to 125 percent of the estimated economic life.

Clarification is needed when application of the 125% rule does not produce a round number.
(Example: 6 year life x 125% = 7.5 years). The recommended rounding convention when
applying the 125% calculation for the index factor is as follows:

round down if the remainder is less than .5 and round up for .5 or greater

Here are two examples:

6 year life: 6 year life x 125% = 7.5 years (you would use the maximum index
factor associated with 8 years of age)

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 JANUARY 2011
17 year life: 17 year life x 125% = 21.25 years (you would use the maximum
index factor associated with 21 years of age)

Exceptions to use of “Equipment Index Factors”:

If the “Remarks” Section of the Economic Life and Minimum Percent Good Table found in
Section IV of this document contains an indexing recommendation, then that
recommendation takes precedence. (As an example, some categories of property include the
remarks, “untrended”. Do not apply any indexing to those categories of property).

Tables 1, 2, and 3 start on the next page.

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 January 2011

Section 1: Equipment Index Factors

Table 1: Commercial Equipment

Year Average
2010 100
2009 100
2008 103
2007 106
2006 111
2005 116
2004 124
2003 128
2002 130
2001 130
2000 131
1999 134
1998 134
1997 135
1996 137
1995 139
1994 144
1993 148
1992 152
1991 154
1990 157
1989 161
1988 169
1987 176
1986 179
1985 181
1984 184
1983 190
1982 194
1981 202
1980 222
1979 242
1978 264
1977 284
1976 298
1975 317
1974 349
1973 401
1972 416
1971 429
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 January 2011
Section 1: Equipment Index Factors
Table 2: Industrial Equipment

Year Average
2010 100
2009 100
2008 101
2007 106
2006 108
2005 111
2004 115
2003 119
2002 120
2001 120
2000 120
1999 121
1998 122
1997 124
1996 126
1995 128
1994 132
1993 135
1992 137
1991 139
1990 143
1989 148
1988 155
1987 161
1986 164
1985 166
1984 170
1983 174
1982 178
1981 187
1980 206
1979 230
1978 254
1977 276
1976 296
1975 314
1974 365
1973 430
1972 448
1971 460

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 January 2011
Section 1: Equipment Index Factors
Table 3: Agricultural and Construction Equipment Index Factors
Year Agricultural Construction
2010 100 100
2009 102 100
2008 105 103
2007 110 106
2006 113 109
2005 116 113
2004 122 120
2003 126 125
2002 128 126
2001 130 128
2000 132 128
1999 133 130
1998 135 131
1997 136 134
1996 138 137
1995 142 140
1994 148 143
1993 152 145
1992 157 148
1991 161 152
1990 167 157
1989 172 163
1988 180 171
1987 185 175
1986 186 179
1985 187 181
1984 188 184
1983 194 187
1982 203 191
1981 219 205
1980 244 227
1979 272 256
1978 296 282
1977 319 307
1976 345 330
1975 375 355
1974 439 431
1973 501 502
1972 517 522
1971 537 539

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 JANUARY 2011

Section II: Use of Equipment Percent Good Factors

Use the “Table 4: Machinery and Equipment Percent Good Factors” found in the January 2011
Assessors’ Handbook Section 581. Table 4 is replicated in this document. See the additional
narrative in this section to determine if a minimum percent good factor needs to be applied.

To use Table 4, apply the economic life recommendations found in Section IV of this document.

When valuing Construction Mobile Equipment, use the appropriate “New” or “Used” percent
good factors found in Table 5 of the January 2011 AH581. When valuing Agricultural Mobile
Equipment, use the appropriate “New” or “Used” percent good factors found in Table 6 of the
January 2011 AH581. These “New” and “Used” factors may not be averaged unless the
taxpayer does not indicate if the property was acquired new or used.

Minimum Recommended Equipment Percent Good Factor

Use a minimum equipment percent good factor when valuing the property categories identified
in Section IV of this document unless Section IV remarks indicate otherwise. The minimum
percent good factor is applied after you determine replacement cost new (RCN). Application of a
minimum percent good factor is necessary because the market place recognizes that property
in the late stages of its economic life still maintains a minimum fair market value.

Assessors’ Handbook Section 501, Basic Appraisal, discusses minimum value and defines
salvage value as “the value of a property at the end of its economic life in its present use; the
estimated market value for an entire property or for a part of a property that is removed from the
premises for use elsewhere.”

Marshall Valuation Services publishes suggested salvage value in terms of percent good for a
variety of commercial and industrial equipment and fixtures by industry. The average minimum
percent good of the twenty-one commercial industries listed is 10 percent. The average
minimum of the twenty-seven industrial industries listed is 9 percent.

Based on minimum percent good market data it is recommended that you use a minimum
percent good factor of nine (9) percent for industrial property, ten (10) percent for commercial
property, and eleven (11) percent for fixed agricultural property when applying the Table 4
percent good factors for lien date 2011.

Here is an example for applying the minimum percent good factor: Property is identified as
“commercial” with a 10-year average service life. The property is 13 years old on lien date.

First, calculate the replacement cost new (RCN) for the property by applying the appropriate
index factor from Table 1 and considering the maximum recommended index factor using the
125% rule. After calculating RCN, you now apply a percent good factor from Table 4. The
factor for 13-year old equipment that belongs in a 10-year average service life category is 9%.
Since 9% is less than the minimum percent good recommended for commercial property, do not
use the 9% factor. Use the minimum percent good factor for commercial equipment, which is
10%.

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 January 2011
Table 4: Machinery and Equipment Percent Good Factors
Individual Properties - Average Service Life
6.75% Rate of Return

Year Year
Acq'd AGE 3 4 5 6 7 8 9 10 11 12 13 14 15 17 18 20 22 25 30 35 40 AGE Acq'd

2010 1 67 76 81 85 87 89 91 92 93 94 94 95 95 96 96 97 97 98 99 99 99 1 2010
2009 2 38 52 62 69 74 78 81 83 85 87 88 89 90 92 93 94 95 96 97 98 98 2 2009
2008 3 17 32 45 54 61 67 71 75 78 80 82 84 85 88 89 91 92 94 95 97 98 3 2008
2007 4 6 17 29 40 49 56 61 66 70 73 76 78 80 83 85 87 89 91 94 96 97 4 2007
2006 5 8 18 28 37 45 52 57 62 66 69 72 75 79 81 84 86 89 92 94 96 5 2006
2005 6 3 10 18 27 35 42 49 54 59 63 66 69 74 76 80 83 86 90 93 95 6 2005
2004 7 5 11 19 26 34 41 46 52 56 60 64 70 72 76 80 84 89 92 94 7 2004
2003 8 1 7 13 19 26 33 39 45 50 54 58 65 68 72 76 81 87 90 93 8 2003
2002 9 3 8 14 20 26 32 38 44 48 53 60 63 69 73 78 85 89 92 9 2002
2001 10 4 10 15 20 26 32 37 43 47 55 59 65 70 75 83 87 91 10 2001
2000 11 1 6 11 16 21 26 32 37 42 50 54 61 66 73 80 86 89 11 2000
1999 12 3 8 12 16 22 27 32 37 45 49 57 62 70 78 84 88 12 1999
1998 13 5 9 13 17 22 27 32 41 45 52 59 66 76 82 87 13 1998
1997 14 2 6 10 14 18 23 27 36 40 48 55 63 74 81 86 14 1997
1996 15 4 7 11 15 19 23 32 36 44 51 60 71 79 84 15 1996
1995 16 1 5 9 12 16 19 28 32 40 48 57 69 77 83 16 1995
1994 17 2 6 9 13 16 24 28 37 44 54 66 75 81 17 1994
1993 18 4 7 10 14 21 25 33 40 51 64 73 80 18 1993
1992 19 1 5 8 11 18 22 29 37 47 61 71 78 19 1992
1991 20 2 6 10 15 19 26 33 44 58 69 77 20 1991
1990 21 4 8 13 16 23 30 41 56 67 75 21 1990
1989 22 2 5 11 14 21 28 38 53 65 73 22 1989
1988 23 3 10 12 18 24 35 50 62 72 23 1988
1987 24 1 8 10 16 22 32 48 60 70 24 1987
1986 25 6 8 14 19 29 45 58 68 25 1986
1985 26 3 6 13 18 27 42 56 66 26 1985
1984 27 1 5 11 15 24 40 53 64 27 1984
1983 28 2 9 14 22 37 51 63 28 1983
1982 29 1 7 12 20 34 49 60 29 1982
1981 30 5 11 18 32 46 59 30 1981
1980 31 3 8 17 30 44 56 31 1980
1979 32 2 7 15 28 42 54 32 1979
1978 33 5 14 26 40 52 33 1978
1977 34 3 12 24 38 50 34 1977
1976 35 2 10 22 35 48 35 1976
1975 36 9 21 33 46 36 1975
1974 37 7 19 31 44 37 1974
1973 38 5 17 29 42 38 1973
1972 39 3 16 27 40 39 1972
1971 40 2 15 26 38 40 1971

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 JANUARY 2011

Section III: Use of Valuation Factors

When valuing computers use the “Table 7: Non-Production Computer Valuation Factors” found
in the January 2011 Assessors’ Handbook Section 581.

When valuing semiconductor manufacturing equipment (excluding fixtures), use the “Table 8:
Semiconductor Manufacturing Equipment Valuation Factors” found in the January 2011
Assessors’ Handbook Section 581.

When valuing “Biopharmaceutical Industry” equipment and fixtures, use “Table 9:

Biopharmaceutical Industry Equipment & Fixtures Valuation Factors” found in the January 2011
Assessors’ Handbook Section 581.

When valuing “Document Processors” (copiers), use “Table 10: Document Processor Valuation
Factors” found in the January 2011 Assessors’ Handbook Section 581.

When valuing billboards in 2011, use the following methodology based on the analysis and
recommendation of the CAA Billboard Committee: When billboards change ownership or are
newly constructed, establish the base year value using the current Caltrans schedule. The
Caltrans Payment Schedule for Poster Panel Removal is available at the Caltrans website
www.dot.ca.gov/hq/oda. Each year thereafter, compare the factored base year value of the
billboard to the fair market value as established by the current Caltrans schedule and enroll the
lower value. Historically, Caltrans current values have been more than the factored base year
value. For those billboards for which a base year has been previously established, the ability to
correct base year values is statutorily limited pursuant to Revenue and Taxation Code 51.5.
Questions regarding billboard assessments should be addressed to the Business Property
Subcommittee members who will direct your question to the Billboard Committee.

When valuing Offset Lithographic Printing Presses, use “Table 11: Offset Lithographic Printing
Presses Valuation Factors” found in the January 2011 Assessors’ Handbook Section 581.

Section IV: Economic Life and Percent Good

Use the recommended “life” and “minimum percent good” factors from the table contained in
this section. The table is intended for use when valuing property reported on Schedule A of the
California Business Property Statement.

The Section IV TABLE starts immediately following the “Section V: Technical Clarifications”
narrative.

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 JANUARY 2011

Section V: Technical Clarifications

High Technology Medical Equipment – The following definition of high tech medical
equipment has been adopted by the CAA for use with the Business Factors.

Computerized, software intensive, tangible personal property which experiences rapid

technological advances and is used for screening, monitoring, analyzing and interpreting data
for the diagnosis and/or treatment of human patients in a medical or hospital environment.
“High Technology Medical Equipment” includes equipment, which because of the level of
computer and applied technology content, can reasonably be expected to become obsolete
before the expiration of its physical useful life.

Connection of equipment to a computer does not in and of itself constitute high technological
medical equipment. Each type or category of equipment should be evaluated to determine its
status as high tech medical equipment.

Examples of High Technology Medical Equipment:

Single-photon emission computed tomograph equipment (SPECT)
Intensity modulated radiation therapy (IMRT)
Automated three dimensional conformal radiation therapy (3D-CRT)
Computed axial tomography equipment (CAT)
Magnetic resonance equipment (MRI)
Positron emission tomography scanners (PET)
Digital radiographic
systems Digital fluoroscopic
systems
Computer controlled surgical equipment
Diaphanography equipment

The life of this high-tech medical equipment is an eight year untrended life.

The following categories are generic and could contain either non-high tech or high tech
medical equipment; therefore the entire category should not be considered high tech.
Cardiac telemetry
equipm ent Diagnostic
ultrasound scanners Cli ni c al
che m i s t ry a n a l yze r s Image
analyzers
Various monitoring systems

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Section IV
California Assessors' Association
Economic Life and Minimum Percent Good Table
January 2011
Life % Good
Category (In Years) (See Explanation in Section II) Remarks
Aerospace Industry (Airframe) 12 Table 4 and apply minimum percent good Manufacturing machinery
Agriculture / Farm 15 Table 4 and apply minimum percent good Use Table 3 for Index
Agriculture / Mobile See Remarks Table 6 and apply minimum percent good Use Table 6 as published in AH-581 and Table 3 for Index
Airlines - Commercial 16 or 20 - S.L. Methodology set by CAA Aircraft Subcommittee
Amusement (Miniature Golf etc.) 10 Table 4 and apply minimum percent good Includes miniature Race Car, Batting Practice Cages
Amusement (Theme Parks) 15 Table 4 and apply minimum percent good Disneyland' type parks
Apartment Equipment/Furniture 8 Table 4 and apply minimum percent good
Apparel Mfg. 12 Table 4 and apply minimum percent good
ATM (Composite) 12 Table 4 and apply minimum percent good Los Angeles Study
ATM (Only) 10 Table 4 and apply minimum percent good ATM units only with no peripherals. Los Angeles Study
Automotive Repair - Service 10 Table 4 and apply minimum percent good
Bakeries - Small 15 Table 4 and apply minimum percent good
Bakeries - Large 15 Table 4 and apply minimum percent good
Bank Fixtures (Composite) 15 Table 4 and apply minimum percent good If no property detail is provided
Banks (Category 1. Counter Lines, etc.) 15 Table 4 and apply minimum percent good Category description is from BOE-571 alternate schedule A
Banks (Category 2. Signs, Cameras, etc.) 10 Table 4 and apply minimum percent good Category description is from BOE-571 alternate schedule A
Banks (Category 3. Carpets, Drapes) 8 Table 4 and apply minimum percent good Category description is from BOE-571 alternate schedule A
Banks (Category 5. Vault Doors, Night Dep.) 40 Table 4 and apply minimum percent good Category description is from BOE-571 alternate schedule A
Banks (Category 6. Drive Up Windows, etc.) 20 Table 4 and apply minimum percent good Category description is from BOE-571 alternate schedule A
Barber Shop 12 Table 4 and apply minimum percent good
Batch Plants (Concrete & Asphalt) 20 Table 4 and apply minimum percent good
Beauty Salon 12 Table 4 and apply minimum percent good
Billboards See Remarks Use Caltrans schedule as described in Section III

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Section IV
California Assessors' Association
Economic Life and Minimum Percent Good Table
Janua ry 2011 1

Life % Good
Category (In Years) (See Explanation in Section II) Remarks
Billiard Rooms 15 Table 4 and apply minimum percent good
Biotech - Manufacturing Equipment See Remarks Use AH-581 Table 9
Biotech-Specialized See Remarks Use AH-581 Table 9
Blue Printing / Map Making 12 Table 4 and apply minimum percent good
Book Binders 15 Table 4 and apply minimum percent good
Bottling Plants - (Other than Breweries) 15 Table 4 and apply minimum percent good
Bowling Alleys 15 Table 4 and apply minimum percent good
Breweries 15 Table 4 and apply minimum percent good
Brick, Sewer Pipe, Terra Cotta & Tile
Manufacturing 17 Table 4 and apply minimum percent good
Cable Equipment No recommendation at this time due to appeals and litigation.
Canneries 17 Table 4 and apply minimum percent good
Car Wash 12 Table 4 and apply minimum percent good
Cargo Containers 20 Table 4 and apply minimum percent good
Cell Phone Tower 25 Table 4 and apply minimum percent good
Cement Manufacturing 30 Table 4 and apply minimum percent good Life revised in 2008 from 20 to 30 years
Chemicals and Allied Products Mfg 15 Table 4 and apply minimum percent good Except Refineries
Circuit Board Mfg 8 Table 4 and apply minimum percent good
Cocktail Lounges (Bars & Saloons) 12 Table 4 and apply minimum percent good
Cogeneration (power plants) 20 Table 4 and apply minimum percent good
Computers - LAN Equipment See Remarks Use AH581 Table 7: Computer Valuation Factors
Computers - Personal Computers See Remarks Use AH581 Table 7: Computer Valuation Factors

Construction - Mobile See Remarks Use AH581 Table 5

Construction / Demolition Contractor 12 Table 4 and apply minimum percent good Use AH581 Table 3 Index

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Section IV
California Assessors' Association
Economic Life and Minimum Percent Good Table
January 2011
Life % Good
Category (In Years) (See Explanation in Section II) Remarks
Cotton Gins 15 Table 4 and apply minimum percent good Use the AH-581 Table 3 Agricultural Index
Dairies 15 Table 4 and apply minimum percent good Use the AH-581 Table 3 Agricultural Index
Dental Lab 12 Table 4 and apply minimum percent good
Dentist 12 Table 4 and apply minimum percent good
Document Processor Equipment (Copiers) See Remarks Use the AH-581 Table 10 Document Processor Valuation Factors
Drug / Pharmaceutical Mfg 12 Table 4 and apply minimum percent good
Dry Cleaners (Commercial) 15 Table 4 and apply minimum percent good
Electronic Equipment Mfg. 10 Table 4 and apply minimum percent good
Fab Metal Products Mfg. Suppliers 15 Table 4 and apply minimum percent good
Facsimile 6 Table 4 and apply minimum percent good UNTRENDED
Food Processing 15 Table 4 and apply minimum percent good
Forklifts 10 Table 4 and apply minimum percent good
Furniture Mfg / Wood Working 15 Table 4 and apply minimum percent good
Gas Cylinders (Other than Propane) 20 Table 4 and apply minimum percent good
Gas Distribution - Industrial 15 Table 4 and apply minimum percent good Except for gas cylinders
Glass and Glass Product Mfg 15 Table 4 and apply minimum percent good
Glass Bottle Forming Equipment 8 Table 4 and apply minimum percent good
Golf Carts 6 Table 4 and apply minimum percent good
Grocery Stores - Convenience 12 Table 4 and apply minimum percent good Excludes Gasoline Service Property
Grocery Stores - Supermarkets 12 Table 4 and apply minimum percent good
Health Clubs (athletic clubs) 10 Table 4 and apply minimum percent good
Hospitals 12 Table 4 and apply minimum percent good
Hotels & Motels (Furnishings) 8 Table 4 and apply minimum percent good

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Section IV
California Assessors' Association
Economic Life and Minimum Percent Good Table
January 2011
Life % Good
Category (In Years) (See Explanation in Section II) Remarks
Ice Plant 15 Table 4 and apply minimum percent good
Janitorial & Maintenance Services 8 Table 4 and apply minimum percent good
Laboratory Equipment 10 Table 4 and apply minimum percent good
Laundries - Coin Operated 10 Table 4 and apply minimum percent good
Laundries - Commercial 15 Table 4 and apply minimum percent good
Machine Shops 12 Table 4 and apply minimum percent good Composite includes Computer Numeric Control (CNC) property
Mailing & Shipping Services - Large 15 Table 4 and apply minimum percent good eg. UPS
Medical Equipment - High Tech 8 Table 4 and apply minimum percent good UNTRENDED. See Section V. for definition
Medical Offices and Clinics 12 Table 4 and apply minimum percent good
Mortuaries 15 Table 4 and apply minimum percent good
Newspaper Publisher 15 Table 4 and apply minimum percent good
Office Furniture & Equipment 12 Table 4 and apply minimum percent good
Pagers (one-way) & Mobile Phones 4 Table 4 and apply minimum percent good UNTRENDED. See LTA 96/25 Dated April 22, 1996
Paper Product Manufacturing 15 Table 4 and apply minimum percent good
Photo Labs - Commercial 10 Table 4 and apply minimum percent good
Photo Labs - One Hour 8 Table 4 and apply minimum percent good
Plastics Manufacturing 15 Table 4 and apply minimum percent good
Point-of-Sale 8 Table 4 and apply minimum percent good UNTRENDED
Postage Meters 10 Table 4 and apply minimum percent good
Print Shop 12 Table 4 and apply minimum percent good
Printing Presses (Offset) See Remarks Use AH-581 Table 11
Propane Tanks 30 Table 4 and apply minimum percent good
Radio / TV Broadcast Studios No recommendation

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Section IV
California Assessors' Association
Economic Life and Minimum Percent Good Table
Janua ry 2011

Life % Good
Category (In Years) (See Explanation in Section II) Remarks
Recyclers 15 Table 4 and apply minimum percent good
Restaurants - Fast Food Chains 12 Table 4 and apply minimum percent good
Restaurants - Regular 12 Table 4 and apply minimum percent good
Retail Store - Others 12 Table 4 and apply minimum percent good
Retail Store-Warehouse 15 Table 4 and apply minimum percent good
Sand / Dirt / Gravel Suppliers 15 Table 4 and apply minimum percent good
Satellite Dishes-Residential 6 Table 4 and apply minimum percent good UNTRENDED
Schools 12 Table 4 and apply minimum percent good
Security and Surveillance Equipment 10 Table 4 and apply minimum percent good
Semiconductor Manufacturing Equipment
(excludes Fixtures) See Remarks Use AH581 Table 8
Service Stations (Excluding Tanks) 12 Table 4 and apply minimum percent good Except for underground tanks.
Service Stations (Underground Tanks) 25 Table 4 and apply minimum percent good
Sheet Metal Mfg 15 Table 4 and apply minimum percent good
Ship and Boat Builders 15 Table 4 and apply minimum percent good
Shopping Carts 5 Table 4 and apply minimum percent good
Signs 12 Table 4 and apply minimum percent good
Ski Lifts 15 Table 4 and apply minimum percent good
Storage Bins - Trash 12 Table 4 and apply minimum percent good
Sugar & Sugar Product Mfg 20 Table 4 and apply minimum percent good
Telephone & Communication 10 Table 4 and apply minimum percent good
Test Equipment 8 Table 4 and apply minimum percent good
Textile Mill Products Manufacturing 15 Table 4 and apply minimum percent good
Theatres 15 Table 4 and apply minimum percent good

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Section IV
California Assessors' Association
Economic Life and Minimum Percent Good Table
January 2011
Life % Good
Category (In Years) (See Explanation in Section II) Remarks
Tools / Tooling 5 Table 4 and apply minimum percent good
Vending Equipment 8 Table 4 and apply minimum percent good
Video Games 4 Table 4 and apply minimum percent good UNTRENDED
Warehouse Equipment 15 Table 4 and apply minimum percent good
Wind Machines - Agricultural 25 Table 4 and apply minimum percent good Use Table 3 Agricultural Equipment Index
Winery (Except Tanks) 15 Table 4 and apply minimum percent good Composite life except for tanks
Winery Tanks - Stainless Steel 40 Table 4 and apply minimum percent good

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