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<br />asset's estimated life, only the salvage value will remain. For depreciation <br />purposes, the following guidelines will be used to estimate the useful life <br />of the asset: <br /> <br />Equipment. machinerv and vehicles <br /> <br />. Appliances <br />. Athletic equipment <br />. Audio visual equipment <br />. Business machines/office equipment <br />. Radio, communications equipment <br />. Computer equipment/software <br />. Furniture <br />. Grounds equipment - mowers, etc. <br />. Machinery and tools <br />. Playground equipment <br />. Photocopiers <br />. Motor Vehicles - cars, light trucks <br />. Heavy Trucks <br />. Heavy Equipment - loaders, graders, etc. <br /> <br />Buildings and building improvements <br /> <br />. Buildings - wood frame <br />. Buildings- bricklblock <br />. Buildings - temporary/portable <br />. Roofing <br />. HV AClPlumbinglElectrical systems <br />. Fire Suppression <br />. Security Systems <br />. Cabling <br />. Floor covering <br />. Carpcting <br />. Interior construction <br />. Elevators <br /> <br />Other Improvements <br /> <br />. Fencing, gates <br />. Parking lots <br />. Outside sprinkler systems <br />. Athletic fields, bleachers <br />. Paths and trails <br />. Septic systems <br /> <br />7 <br /> <br />10 years <br />10 years <br />5 years <br />5 years <br />10 years <br />3 years <br />15 years <br />7 years <br />10 years <br />25 years <br />3 years <br />5 years <br />15 years <br />20 years <br /> <br />30 years <br />50 years <br />25 ycars <br />20 years <br />20 years <br />20 years <br />1 0 years <br />10 years <br />15 years <br />7 years <br />10 years <br />20 years <br /> <br />20 years <br />20 years <br />20 years <br />25 years <br />20 years <br />20 years <br />