Appendix B: State Property Class Codes
DFPS Asset Management Handbook February 2011
Class |
Useful Life (months) |
State Property: Class Code Description |
|---|---|---|
101 |
120 |
Desks |
102 |
120 |
Tables |
103 |
120 |
Chairs |
104 |
144 |
Personal Furniture: Bed, Dresser, Rocker |
105 |
120 |
Cases, Cabinets & Credenzas |
106 |
120 |
Hand Guns |
107 |
120 |
Rifles |
108 |
84 |
Calculators |
109 |
84 |
Typewriters, Word Processors |
110 |
120 |
Other Office Furniture |
119 |
84 |
Vehicle Maintenance Equipment |
120 |
84 |
Photocopying Equipment |
121 |
84 |
Fax Machines, Telecopier |
129 |
84 |
Stereo Systems |
130 |
84 |
Cameras |
131 |
84 |
Video Recorder/Laserdisc Player (TV, VCR, Camcorder) |
132 |
84 |
Other Sound Systems/Equipment |
133 |
60 |
Musical Instruments |
134 |
120 |
Recreational Equipment: Bicycle, Pool Table |
135 |
60 |
Video Conferencing Equipment |
136 |
60 |
GPS Equipment |
140 |
36 |
Other Assets |
141 |
60 |
Other Assets |
142 |
84 |
Other Assets |
144 |
144 |
Warehouse Equipment: Forklift |
145 |
108 |
Mailroom Equipment: Folder, Inserter, Labeler, Band Tier |
150 |
84 |
Instructional Equipment |
155 |
180 |
Conveyer Systems |
156 |
180 |
Drills, Stationary |
157 |
180 |
Gin Machinery |
158 |
180 |
Grinders, Stationary |
159 |
180 |
Lathes, Stationary |
160 |
180 |
Metal Working Machines, Stationary, Other |
161 |
180 |
Milling Machines |
162 |
180 |
Pallet Trucks, Lifts, Jacks, Hydraulic |
163 |
180 |
Saws, Stationary |
164 |
180 |
Scales |
165 |
180 |
Shapers, Joiners, Planers, Stationary |
166 |
180 |
Sharpeners, Stationary |
167 |
180 |
Shears |
168 |
180 |
Textile Machinery |
169 |
180 |
Woodworking Machines |
170 |
84 |
Tools |
175 |
84 |
Agricultural Equipment |
179 |
84 |
Office Machines |
180 |
84 |
Miscellaneous Machines |
182 |
84 |
Weather Equipment |
189 |
84 |
Cosmetology |
190 |
84 |
Printing Machines & Bookbinding Equipment |
195 |
84 |
Kitchen Appliances & Equipment |
196 |
84 |
Laundry Equipment |
197 |
84 |
Building Maintenance & Safety Equipment |
198 |
108 |
Portable Building |
200 |
120 |
Other Furniture & Equipment |
201 |
60 |
Supercomputer |
202 |
96 |
Mainframe Computer & Peripherals |
203 |
72 |
Minicomputers, Servers |
204 |
72 |
Desktop CPU (not Apple) |
205 |
60 |
Peripheral Devices Microcomputer: Disk, Tape, Optical |
208 |
84 |
Printer (not portable) |
209 |
72 |
Terminal, Monitor |
210 |
72 |
Controllers: Tape, Disk, Terminal |
213 |
60 |
Other Computer Hardware |
214 |
72 |
CPU Desktop - Apple |
215 |
36 |
Docking Station |
218 |
72 |
Data Projectors: ‘Proxima’ or Dataviewers w/o Projector |
219 |
72 |
Palm Pilots, Other Hand-Helds |
240 |
84 |
Security System - Card Reader, Camera and Monitor (not built-in) |
241 |
36 |
Image Scanner |
242 |
72 |
Barcode Scanner |
245 |
96 |
Power Supply, Battery, Generator |
246 |
36 |
Uninterruptible Power Supply |
250 |
60 |
Modem, External |
251 |
60 |
Digital and Channel Service Units |
252 |
60 |
Multiplexor, HUB, MAU |
254 |
60 |
Communication Controllers |
255 |
60 |
Protocol Converters |
256 |
60 |
VSAT S |
257 |
60 |
Data Communications Diagnostic Systems |
258 |
60 |
Other Communications Hardware |
259 |
60 |
LAN/WAN Switching - Hubs, Switches & Routers |
260 |
120 |
Computer Equipment Racks, Shelving, Chassis |
284 |
72 |
Portable CPU (not Apple) |
288 |
84 |
Portable Printer |
294 |
72 |
Portable Apple CPU |
307 |
60 |
Purchased Software |
308 |
60 |
Internally Developed Software |
310 |
60 |
Customized Software (such as ISAS) |
311 |
72 |
Enterprise Software |
501 |
132 |
Amplifiers (all types) |
502 |
108 |
Analyzer (all types) |
503 |
120 |
Autoclaves and Sterilizers |
504 |
168 |
Balance |
505 |
132 |
Baths, Water and Shakers |
506 |
168 |
Animal Cages & Accessories |
507 |
132 |
Centrifuge |
508 |
144 |
Chromatograph |
509 |
132 |
Cryostat |
510 |
132 |
Counter Laboratory Assembly |
511 |
120 |
Densitometer |
512 |
156 |
Electronic Module |
513 |
120 |
Electrophoresis Apparatus |
514 |
144 |
Evaporators |
515 |
168 |
Fraction Collector |
516 |
180 |
Freeze Dryers & Accessories |
517 |
108 |
Freezer (lab) |
518 |
144 |
Homogenizer |
519 |
168 |
Hood (all types) |
520 |
120 |
Ice Machines (lab) |
521 |
168 |
Incubators & Accessories |
522 |
72 |
Isolator |
523 |
144 |
Micromanipulator |
524 |
144 |
Meters, Gauges, Indicators |
525 |
180 |
Microscopes & Accessories |
526 |
168 |
Micro Tomes, Diamond Knives, Sharpeners |
527 |
120 |
Optical Equipment |
528 |
180 |
Oscilloscope |
529 |
96 |
Ovens and Ranges (lab) |
530 |
120 |
Pumps |
531 |
180 |
Recording Systems |
532 |
144 |
Refrigerators (lab) |
533 |
168 |
Rotors and Heads |
534 |
108 |
Scan Systems |
535 |
180 |
Scintillation Systems |
536 |
144 |
Ultrasound Equipment |
537 |
120 |
Spectrofluorometer |
538 |
120 |
Spectrometer |
539 |
168 |
Spectrophotometer |
540 |
144 |
Stereotaxic Instrument & Accessories |
541 |
144 |
Stimulator |
542 |
180 |
Tables, Dissecting, Operating, Balancing |
543 |
120 |
Tanks, Containers, Chambers (all types) |
544 |
156 |
Water Purification |
545 |
132 |
X-Ray Equipment |
546 |
84 |
Misc Lab & Scientific Equipment |
547 |
144 |
Patient Monitoring Systems |
548 |
180 |
Breathing Apparatus, Respirator |
549 |
144 |
Defibrillator |
550 |
180 |
EKG/ECG/EEG Apparatus |
551 |
180 |
Dialysis Equipment |
552 |
96 |
Clinical Diagnostic Instruments |
553 |
120 |
Table (exam) |
554 |
132 |
Dental Equipment |
555 |
120 |
Wheelchairs |
556 |
120 |
Miscellaneous Surgical Instruments |
557 |
84 |
Patient Care Miscellaneous |
675 |
36 |
PBX, KSU, Voice Mail, Phone System |
678 |
36 |
Automatic Call Distributors |
700 |
36 |
Phone Equipment (other than systems) |
701 |
60 |
Passenger Cars |
702 |
120 |
Trucks (26,001 lbs and over GVWR) |
703 |
96 |
Buses (up to 15 passengers) |
704 |
60 |
Motorcycles |
705 |
60 |
Vehicle Inventory Components/Life 5 Yrs |
706 |
120 |
Vehicle Inventory Components/Life 10 Yrs |
707 |
84 |
Sports Utility Vehicles |
708 |
84 |
Vans, Cargo & Passenger |
709 |
84 |
Light Trucks (under 8,600 lbs GVWR) |
710 |
96 |
Mounted Equipment with Truck Chassis |
711 |
120 |
Self-Propelled Roadway Equipment |
712 |
120 |
Trailers |
713 |
120 |
Towed Roadway Equipment |
714 |
60 |
Light/Medium Trucks (8,601 - 14,999 lbs. GVWR) |
715 |
60 |
Medium Trucks (15,000 - 26,000 lbs GVWR) |
716 |
84 |
Mini Vans |
718 |
96 |
Buses (16 - 28 passengers) |
719 |
120 |
Buses (29 passengers and over) |
720 |
84 |
Other Equipment: Forklift, Grader, Other |
721 |
120 |
Boats (20 ft and longer) |
722 |
120 |
Boats (shorter than 20 ft) |
723 |
120 |
Boats (accessories, motors) |
724 |
480 |
Ferries |
725 |
60 |
Marine Equipment |
730 |
120 |
Boats (other, canoe, rowboat) |
731 |
120 |
Aircraft (jet) |
732 |
120 |
Airplane (single engine, propeller) |
733 |
120 |
Airplane (multiple engine, propeller) |
734 |
120 |
Aircraft (helicopters) |
750 |
120 |
Other Aircraft |
751 |
120 |
Books & Reference Materials |
752 |
N/A |
Library Books & Reference Materials |
801 |
120 |
Works of Art, Historical Treasures (Depreciable) |
802 |
N/A |
Works of Art, Historical Treasures (Not Depreciable) |
851 |
84 |
Horses |
852 |
84 |
Cows |
853 |
84 |
Sheep |
854 |
84 |
Swine |
855 |
84 |
Other Livestock/Animals |