Amusement Devices Video Rental Stores
Apartment Veterinary Bakery Vending Machines Barber and
Beauty Shop Service Garages Bowling Center Restaurant
Equipment Clothing Store Radio and TV Service Concession
Equipment Phone Amusement Devices Video Rental Stores
Apartment Veterinary Bakery Vending Machines Barber and
Beauty Shop Service Garages Bowling Center Restaurant
Equipment Clothing Store Radio and TV Service Concession
Equipment Phone Amusement Devices Video Rental Stores
Apartment Veterinary Bakery Vending Machines Barber and
Beauty Shop Service Garages Bowling Center Restaurant
Equipment Clothing Store Radio and TV Service Concession
Equipment Phone Amusement Devices Video Rental Stores
Apartment Veterinary Bakery Vending Machines Barber and
Beauty Shop Service Garages Bowling Center Restaurant
Equipment Clothing Store Radio and TV Service Concession
Equipment Phone Amusement Devices Video Rental Stores
Apartment Veterinary Bakery Vending Machines Barber and
Beauty Shop Service Garages Bowling Center Restaurant
Equipment Clothing Store Radio and TV Service Concession
Equipment Phone Amusement Devices Video Rental Stores
Apartment Veterinary Bakery Vending Machines Barber and
Beauty Shop Service Garages Bowling Center Restaurant
Equipment Clothing Store Radio and TV Service Concession
Equipment Phone Amusement Devices Video Rental Stores
Apartment Veterinary Bakery Vending Machines Barber and
Beauty Shop Service Garages Bowling Center Restaurant
Personal Property
Valuation Guidelines
2024
150-303-441 (Rev. 11-14-23)
150-303-441 (Rev. 11-14-23)
Personal Property
Valuation Guidelines
2024
Compiled by Property Tax Division
Support/Assistance/Oversight Section
Oregon Department of Revenue
Salem, Oregon
Have questions? Need help?
Property tax
Email ..................... personal.property @ dor.oregon.gov
General tax information ................ www.oregon.gov/dor
Salem ............................................................ 503-378-4988
Toll-free from an Oregon prex ................ 800-356-4222
Asistencia en español:
En Salem o fuera de Oregon ..................... 503-378-4988
Gratis de prejo de Oregon .......................800-356-4222
TTY (hearing or speech impaired; machine only):
Salem area or outside Oregon ..................503-945-8617
Toll-free from an Oregon prex ................ 800-886-7204
Americans with Disabilities Act (ADA): Call one of the help
numbers above for information in alternative formats.
150-303-441 (Rev. 11-14-23)
i
Table of contents
Page number
Introduction ....................................................................................................................ii
I. Personal property assessment ..................................................................................... 1
A. Taxable personal property ........................................................................................ 2
B. Reporting ..................................................................................................................... 2
C. Trade level concept .................................................................................................... 3
D. Valuation ..................................................................................................................... 3
E. Tables ........................................................................................................................... 6
Table 1—Index to age/life tables........................................................................ 6
Table 2—Personal property valuation factors .................................................. 7
Table 3 —Molds, jigs, and dies valuation factors ............................................ 11
Table 4—High-tech medical valuation ............................................................ 12
II. Valuation guidelines for typical businesses and equipment ............................. 13
(alphabetical order)
Amusement .................................................................................................................... 14
Apartment ...................................................................................................................... 16
Bakery ............................................................................................................................. 20
Barber shop .................................................................................................................... 24
Beauty shop .................................................................................................................... 25
Bowling center ............................................................................................................... 27
Clothing store—retail store .......................................................................................... 29
Concession equipment ................................................................................................. 47
Copy machines .............................................................................................................. 33
Data processing, main frames, and personal computers ......................................... 33
Dental .............................................................................................................................. 34
Grocery store .................................................................................................................. 36
Hotel ............................................................................................................................... 16
Meat and deli shops ...................................................................................................... 41
Medical ............................................................................................................................ 45
Motel ............................................................................................................................... 16
Movie theater equipment ............................................................................................. 47
Office ............................................................................................................................... 48
Optical ............................................................................................................................. 51
Phone equipment .......................................................................................................... 53
Radio and TV service .................................................................................................... 54
Restaurant equipment .................................................................................................. 57
Service garage ................................................................................................................ 65
Vending machines ......................................................................................................... 68
Veterinary ....................................................................................................................... 69
Video equipment rental ................................................................................................ 71
III. Valuation guidelines for law libraries .................................................................... 72
I V. Index .............................................................................................................................. 83
150-303-441 (Rev. 11-14-23)
ii
Introduction
The purpose of this publication is to:
• Provide county assessors, county and state appraisers, tax collectors, county boards
of property tax appeals, and taxpayers with guidelines to value personal property of
typical businesses; and
• Promote uniformity in the assessment of personal property according to Oregon’s ad
valorem tax laws [ORS 306.120(1)].
Table 1 on page 7 includes a list of typical personal property used in various businesses.
This table can be used as a reference to assist the reader in finding the appropriate
valuation factors found on Tables 2 and 3. Following the tables are detailed descriptions of
taxable personal property found in certain businesses. These pages include the typical cost
new and age/life of the item.
A special section on law libraries is located at the back.
The “typical cost new” figures are guidelines only and don't exclude the use of other
schedules or valuation information when conditions warrant, provided the assessor or
taxpayer has substantiating market data and documentation. The specific equipment items
are not inclusive, but rather are only those items commonly found or used in the different
types of businesses listed.
For questions concerning use of the guidelines, contact:
Personal Property Analyst
Oregon Department of Revenue
Property Tax Division
955 Center Street NE
Salem OR 97301-2555
Email: personal.property @ dor.oregon.gov
This publication is available on our website at www.oregon.gov/dor.
150-303-441 (Rev. 11-14-23)
1
I. Personal property assessment
150-303-441 (Rev. 11-14-23)
2
A. Taxable personal property
Taxable personal property includes machinery, equipment, furniture, etc., used previously
or presently in a business, including any property not currently used, placed in storage, or
held for sale.
Statutes state that if the item of property is “affixed to” or “erected upon” land or buildings
and isn’t “moveable,” its real property. Conversely, if it’s not “affixed to” or “erected upon”
land or buildings and is “moveable,” it is personal property. ORS 307.010, 307.020, OAR
150-307-0010
Affixed or erected upon. Items of machinery and equipment that are bolted to, screwed
to, nailed to, or attached to the building or land in a permanent manner or are, by virtue
of their weight, rendered immovable are considered real property. A freestanding walk-
in cooler in a convenience store isn’t considered moveable because of its weight. A
service counter or gondola in the same store may be screwed, glued, nailed or otherwise
attached to the land or building and, therefore, classed as real property. On the other hand,
these items may be held in place by virtue of their weight and be readily moveable and,
therefore, classed as personal property. ORS 307.010
Moveable. Items of property that can be and are readily moved are personal property. A
desk, though heavy, is generally considered moveable. A chair with casters is obviously
moveable. Freestanding appliances may be heavy but are generally classed as personal
property. OAR 150-307-0010
Taxable software would be software necessary for the hardware to perform, integral with
the equipment.
Non taxable software would be software customized to applications, programs which can
be purchased separately. For more information on taxable and exempt personal property,
return filing, penalties for late filing, and appeals, taxpayers should contact their local
county assessor.
B. Reporting
In order to achieve an accurate assessment of personal property, the county assessor
attempts to obtain a complete listing of all items owned, leased, or rented, in the possession
or under control of a business operator, being held or used. An example of in the possession
or under control would be a mechanic working for a dealership, the mechanics tools could
be assessed to either the dealership or the mechanic.
The taxpayer is required by law to provide this information on the annual Confidential
Personal Property Return and must include all detail information requested.
The deadline for filing a Confidential Personal Property Return is March 15 of each year.
If the Confidential Personal Property Return is incomplete, the assessor should return the form
and ask the taxpayer to furnish the data needed (ORS 308.285 and 308.290).
When the taxpayer fails to provide equipment acquisition cost data, the Personal Property
Valuation Guidelines “typical cost new” figures are appropriate for estimating value.
Although personal property personnel rely heavily on information reported by the
taxpayer, periodic field audits to verify records and reporting compliance is appropriate.
150-303-441 (Rev. 11-14-23)
3
C. Trade level concept
In Oregon, all personal property is valued at the user or consumer level. However, there are
five levels of trade you should be aware of and understand.
1. Manufacturer’s level
This level is acknowledged when the property is in the hands of the manufacturer and in
the local manufacturer’s plant.
2. Wholesale level
As property moves through the channels of trade, it increases in value by virtue of
freight, overhead, and intracompany profit. These costs are added to the property
regardless of ownership. When the property moves from the manufacturer’s level to the
wholesale level, the increments of cost must be recognized.
3. Distributor level
In some cases, this level is synonymous with the wholesale level. However, in certain
cases there is a difference and, if so, must be recognized.
4. Retail level
This will include the full “laid down cost” of the inventory up to this point. The
increment of cost/value here is quite substantial since the inventory has moved to the
level where it will be sold to the user or consumer.
5. User or consumer level
At this level, the property has reached its final destination and now contains all
associated costs. This level is representative of market value to the consumer.
D. Valuation
The guidelines are used to help achieve uniform assessment of tangible personal property.
Items of equipment that depreciate at approximately the same rate are listed in groups
under the appropriate age/life column on Tables 2 through 4.
Allowance for depreciation is based on the best information available to the assessor
and documented supporting data must be noted for variations in value from the typical.
Unique or unusual situations affecting the value of personal property such as preventative
maintenance programs, equipment abuse, or equipment being “cannibalized” should be
discussed with the local county assessor.
In valuing equipment, the method is the same whether the property is reported on a cost
new basis or secondhand cost basis. However, when items are reported on a secondhand
cost basis, the appraiser must estimate an original cost new for those items before using the
valuation method. If original cost and/or manufactured year is unknown no depreciation
will be applied.
150-303-441 (Rev. 11-14-23)
4
Explanation of age/life years
Several items in Table 1 have multi-age/life years that appear after their names. This
means there are different types of items within a general item type and those items may
have different lives and depreciate at a different rate. The proper depreciation factor can be
obtained by looking up the age/life of that particular item of personal property in the other
tables or on the business detail pages.
1. Valuation method for equipment reported on cost new basis.
The recommended method for valuing equipment is:
a. Locate the valuation factor for the year of acquisition from Table 2 or Table 3, Personal
Property Valuation Factors.
b. Multiply the reported cost new by the valuation factor. The result is the market value
of the item.
Example: cost × valuation factor = market value
$450 × 0.63 = $284 market value
2. Valuation method for equipment reported on a secondhand cost basis.
When equipment costs are reported on a secondhand cost basis, the appraiser must
estimate the original cost new of the item. This cost new estimate is multiplied by the
valuation factor for an indication of current market value. To estimate the original cost
new of secondhand equipment, these sources of information are recommended:
• Analysis of local sales transactions;
• Advertisements in local trade and news publications;
• Comparisons with other personal property returns;
• Opinions of local equipment dealers and users;
• Published price guides.
3. Process to estimate real market value
Step 1: Determine appropriate valuation factor from Table 2 or Table 3, Personal Property
Valuation Factors.
Step 2: Determine the knowns:
• Original cost new or acquisition cost and date;
• Age;
• Valuation factor.
Step 3: Starting with the current year and counting back 10 years, calculate estimated
real market value.
Example 1: Estimate real market value from original cost new.
Use 15 C year age/life column (Table 2).
Knowns: Original cost new $25,000
Age or estimated age 10 years
Valuation factor 0.54
$25,000 × 0.54 = $13,500 real market value
(Original cost new × valuation factor = real market value)
150-303-441 (Rev. 11-14-23)
5
Example 2: Estimate real market value from acquisition cost.
Use 15 C year age/life column (Table 2).
Knowns: Acquisition cost $13,500
Age estimate 10 years
Valuation factor 0.54
$13,500 ÷ 54 = $25,000 est. original cost new
(Acquisition cost ÷ valuation factor = est. original cost new)
Year 10 $25,000 × factor of 0.54 = $13,500 real market value
Year 11 $25,000 × factor of 0.51 = $12,750 real market value
Year 12 $25,000 × factor of 0.46 = $11,500 real market value
Example 3: Estimate real market value if age is unknown.
Determine valuation factor.
Use 15 C year age/life column (Table 2).
Knowns: Acquisition cost $13,500
Original cost new $25,000
Acquisition cost
= Valuation factor
Original cost new
$13,500
= 0.54 Valuation factor
$25,000
0.54 Valuation factor is equal to 10 years old
Year 10 is $25,000 × 0.54 = $13,500 real market value
Year 11 is $25,000 × 0.51 = $12,750 real market value
Year 12 is $25,000 × 0.46 = $11,500 real market value
4. Minimum value.
Studies show equipment maintained in operating condition eventually stabilizes at a
minimum value level. This applies particularly to older serviceable equipment which
continues as a functional item.
Determine minimum value by multiplying equipment’s cost when new by the lowest
figure listed in Table 2, Personal Property Valuation Factors.
Example: Determine minimum value.
Use 15 C year age/life column.
Cost new × valuation factor = minimum value
$25,000 × 0.30 = $7,500 minimum value
150-303-441 (Rev. 11-14-23)
6
Table 1
Index to age/life tables for taxable personal property
Age/life
A/V equipment 5C
Air conditioners 10
Aircraft equipment 5B 10 15C
Alarm systems 15C
Amusement devices 3A 5B 8 10 14
Appliances—free standing 10
Art work 1
ATM machines portable 5B
Auto diagnostic electric 5B
Auto repair equipment 15C
Backbars 15C
Bakery equipment 10
Barber shop equipment 10
Battery chargers 15C
Beauty shop equipment 10
Bowling equipment 12
Bowling pins 3
Bulk plant equipment 15C
Butcher shop equipment 10
Cabinet shop equipment 15C
Cable TV systems 5A
CAD/CAM equipment 5A
Calculators 5C
Cameras (digital) 5A
Cameras (non-digital) 10
Cameras-digital-DVD-Video 5A
Car wash equipment 15C
Cash register 5B
Cellular phones 3B
Chain saws 3B
Chairs 15C
Child care furniture 10
Coin counters 5B
Coin-op laundry equipment 10
Computers 5A 7
Concession equipment 10
Construction tools 3B 5B 10 15C
Copiers 5A 5C
Costume/tuxedo/bowling shoes rental
3B
Data processing equipment 7
Decor 15C
Dental equipment 5B 10 15C
Desks 15C
Dictation equipment 10
Dies (Table 3) 3 10
Display racks 10
Dry cleaning equipment 15C
Dryers 10
Dumpsters 10 15C
DVD players 3B
DVDs (movies) 3A / 50%
Electronic mfg. equipment 3B 5B 10 15C
Fiberglass/boat (Table 3) 3 10
Filing cabinets 15C
Fingerprint scanners 5B
Fish processing 3B 5B 10 15C
Fitness equipment 14
Age/life
Fork lift trucks 8 10 15C
Foster home furniture 3B 5B 10 15C
and supplies
Freezers 12
Frozen food cabinets 12
Frozen food cases 12
Golf carts 10
Golf carts andcourse equipment 10
Grocery equipment 8
Grocery store xtures 10
Handpieces (dental) 5B
Heavy equipment 14 15C
High-tech medical diagnostic 5B
High-tech medical electronic 7
Hospital equipment 5B 10 15C
Hotel furniture/xtures 10
Hotel/motel equipment 10
Ice cream machines 10
Ice making machines 10
Juke boxes 10
Juke box (digital) 5B
Landscaping equipment 5B
Laser equipment 5B 10 15C
Lathes 15C
Libraries Special
Lift trucks 14
Linens 50%
Log bunks 50%
Logging equipment 15A
Lottery video terminals 7
Machine shop equipment 15C
Mainframes/servers 7
Manufacturing equipment—general 15C
Meat processing equipment 10
Medical diagnostic equipment 15C
Medical lab equipment 10
Medical oce equipment 15C
Medical-high tech equipment Table 4
Medical-lab equipment 10
Medical-oce equipment 15C
Medical-surgical equipment 10
Mining equipment 15C
Mobile radio/phones 5B
Mobile yard equipment 15C
Modular oces 15C
Molds (Table 3) 3 10
Motel furniture xtures 10
Movie production equipment 10
Musical instrument rentals 10
Newspaper equipment 10
Noncommercial video 3B
recording equipment
Nursing home equipment 10
Oce xtures 15C
Oce furniture 15C
Oce machines 10
Optical equipment 10
Age/life
Pagers 3B
Pallet jacks 15C
Pallets/bins/crates 50%
Pay phones (leased) 8
Photographic equipment 10
Pinball 3A
Pinball machines 3A
Pool tables 8
Popcorn machines 10
Printing equipment 5C 10
Radio and TV broadcast 10
Radio and TV repair equipment 5B
Recording studio equipment 5B
Refrigerated cases 12
Rental equipment indiv. item
Restaurant equipment 10 12 15C
Retail store xtures 10
Road construction equipment 14
Safe deposit boxes 15C
Safes 15C
Satellite dish relays 10
Saw mills—portable 22
Scanners 5 B
Scientic equipment 3B 5B 10 15C
Service station 15C
Sewing/apparel equipment 15C
Shake mills—portable 15C
Sheet metal fabrication 15C
Shelving 10 15C
Shingle mills—portable 15C
Shoe rental 3B
Signs 15C
Small hand tools 5B 15C
Soft drink equipment 10 15C
Sound equipment 10
Steam cleaners 15C
Steam cleaning equipment 15C
Survey equipment 5B 10
Tanning equipment 5B 10
Tavern equipment 10 15C
Telephone systems 5B
Testing equipment 5B
Theatre/projection 15C
Tire recapping equipment 15C
Tool boxes 15C
Tractors 14
TV sets 10
Typewriters 10
Unlicensed vehicles 15C
Utility trailers—unlicensed 15C
VCRs 3 B
Vending carts 10
Vending machines 15B
Ventilating fans 10
Veterinary equipment Same as medical
Video and DVD cases $1.00
Video and DVD games 3B
Age/life
Video recording equipment 3B
Video tape/DVD/game rental equipment 3B
Video tapes (movies) and cases $1.00 / 50%
Walk-in coolers 12
Warehouse equipment 15C
Washers 10
Winery equipment 4 10 15C 18 22 27
Woodworking equipment 15C
Workbenches 15C
X-ray equipment 15C
This list isn't complete.
Fixed load mobile equipment
(10, 14, 15A, 15C)
Air compressors/drills
Asphalt rock crushing plants
Asphalt spreaders
Backhoe/loaders
Bituminous mixer/plant/spreaders
Bucket loaders
Carryalls
Catering/vendor trucks/wagons
Cement spreaders
Concrete mixers
Concrete batch plants
Cranes
Crawlers
Crusher/crushing plant
Ditchers/diggers
Earthmoving scrapers
Electric generating equipment
Excavators
Fork lifts/front end loader/bucket loader
High lifts
Leveling graders
Lighting plants
Log loaders
Mixmobiles
Mobile kitchens/carts
Motor graders/leveling graders
Paving equipment
Portable storage bins/tanks
Portable shop
Power hoists/shovels
Power plants
Roadrollers/sheepsfoot rollers
Rotary screens
Sand classiers and drags
Sawmill portables
Scarifers and rollers
Scrap metal balers
Scrapers
Scrubber screens and plant feeders
Skidders
Tractors
Welder equipment
Wiring equipment
Yarders
150-303-441 (Rev. 11-14-23)
7
Table 2
Personal property valuation factors
Year
acquired
3 A years 3 B years 4 A years 5 A years 5 B years 5 C years 7 years 8 years
2023 0.70 0.65 0.49 0.58 0.75 0.75 0.76 0.83
2022 0.20 0.45 0.33 0.32 0.60 0.50 0.60 0.73
2021 0.15 0.30 0.13 0.19 0.47 0.35 0.43 0.63
2020 0.07 0.10 0.39 0.30 0.32 0.56
2019 0.07 0.30 0.25 0.23 0.49
2018 0.14 0.42
2017 0.10 0.37
2016 and older 0.30
eScooters
Flipper
games
Video pinball
DVDs and
BluRay discs
Barber & beauty
hand tools
BluRay player
Bowling pins
Cell phones
Camcorders
Chain saw
Costumes/
tuxedo/shoe
rentals
Dry ice boxes
DVD recorder/
player
Pagers
Video game
consoles:
Game Cube,
Nintendo,
Playstation,
PSP system,
Wii,
Xbox
Oak wine barrels
Christmas decorations—
interior decor
CAD/CAM equipment
Digital cable box converters
Digital cameras
Digital copiers
Digital kiosks
Microchip manufacturing
Palm pilots—PDAs
Personal computers and
peripherals
Robotics
Word processors
ATM portable machines
Auto diagnostics—electric
Blood pressure gauge
Cash and coin dispensing machine
Cash register
Christmas decorations—exterior
Coin master machines
Coinstar machines
Currency and coin counters (banks
and credit unions)
Diagnostic scanners
Digitizer
Electronic cash registers
Electronic test equipment
Engine analyzer
FAX machine
Fingerprint scanner
Flower display stands
GPS system
Hand-held scanners
High tech medical diagnostic
Juke box (digital)
Lab equipment
Medical-dental-veterinary hand
tools
Mobile phone/radio
Phone equipment
Phone system
Point of sale systems
Radio & TV repair equipment
Scanners
Tanning equipment (excl. beds
and spray tanning booths)
Testing equipment
Timing light
Ultrasonic medical equipment
3D desktop
printers
A/V equipment
Analog copiers
Calculators
Clean rooms
Cutting board
Digital printing
press
Anesthesia machine
Bar stools
Blender
Broiler—gas
Central processing units
Chairs
Data processing equip.
Heart monitor
High tech medical/vet
electronic equipment
Lottery video terminals,
Mainframes, servers,
and peripherals
Microscope
Cardiovascular/
computerized conditioning
fitness equipment
Grocery equipment
Pay phone
Pool tables
Shopping carts (all)
Time clocks
Example:
Cash register purchased in 2018 (see 5B)
Cost new $10,000
Valuation factor 0.75 (5 B schedule)
Cost × valuation factor = depreciated value
$10,000 × 0.075 = $7,500
Note: Assets available for use, regardless of age,
won't be less than the lowest factor shown.
150-303-441 (Rev. 11-14-23)
8
Year
acquired
10 years 12 years
2023
0.83 0.85
2022
0.76 0.80
2021
0.66 0.74
2020
0.59 0.68
2019
0.52 0.61
2018
0.45 0.56
2017
0.39 0.51
2016
0.37 0.50
2015
0.33 0.44
2014
0.30 0.39
2013
0.34
2012 and older
0.30
Table 2 (continued)
Personal property valuation factors
3D industrial type printers
(relatively little computing
resources)
Acoustic gun
Actuated powder fastener
Adding machine
Air compressors—small
(port.)
Air conditioner
Air impact tools:
Air boards, chisel, drills,
nailers, pavement breaker,
ratchets, staplers
Amusement rides—
portable
Apartment, motel, and hotel
Arch spreader
Arrow board—solar
powered
ATVs/quads
Backfill tamper—air
Bakery equipment
Barber and beauty
equipment
BBQ grill/broiler propane
Blower—back pack
Breaker—gasoline
Broiler
Bus cart
Butcher shop equipment
Cameras (non-digital)
Can opener counter
Can/bottle crusher
Car charging stations
Carpentry hand tools
Carpet blower dryer
Carpet cleaner
CCTV
Centrifuge
Checkstands
Child care furniture
Chippers—small
Chocolate coater system
Circular saw
Clay digger—air
Clock
Clothing store furnishings
Coffee maker
Coin-op laundry equipment
Come-a-long
Concession equipment
Concrete blades, bucket,
finisher, mixer
Condensing units
Construction heater
Cooking utensils
Core drill machine
Core vacuum pump
Cotton candy machine
Cubicles, system furniture
Cut-off saw
Data processing furniture
Debris dumpster—1 yard
* Hemp Decorticator
Dehumidifiers
Demo hammers
Diamond core Bit
Dictation equipment
Display cases
Display racks
Drapes
Dryer
Drywall lift
DVD kiosks
Electric drill
Electric eel
Electronic transit level
Restaurant robot waiter
Fan—floor or portable
Finish sander—orbital
Fire extinguishers
Fitness equipment
Floor polisher
Floor spade—air
Fryer
Garbage compactor
Garbage dumpster/roll carts
Gear puller
Golf course equipment
Gondolas
Grinder
Grocery store shelving
Hand drills and saws
Heat gun
Hole hog
Ice cream machine
Ice machine
Ice maker
Intercom system
Jig saw
Kiosks
Landscape and lawn
maintenance equipment:
Aerator, blower, trimmer,
edger, mower, thatcher,
tiller, overseeder
Level-builders
Magnet—standard hand
Measuring wheel
Meat processing equipment
Medical lab equipment
Medical rehab. equipment
Medical surgical equipment
Metal detector
Mitre saw
Mortar mixer
Movie production
equipment
Musical rental equipment
Oiler with pan
Optical equipment
Ozone machine
Paint sprayer—airless
Paper bailer
Patient lift
Photographic equipment
Picnic tables
Pipe cutter
Pipe threader powered
Plastic pallets
Plotters
Polisher—car
Polisher/sander
Popcorn machine
Portaband saw
Porta potties
Portable engine stand
Portable lights—small
Post/Fence driver—air
Power distribution panel
Power planer—hand held
Power snake
Pressure washer
Printing presses
Pruner—power-gas
Pumps
Race cars
Radio
Radio/TV broadcast
equipment
Recycle bins
Rental furniture
Restaurant equipment
Restaurant robot waiter
Retail store fixtures
Rock drill—air
Roller—double drum ride
on
Rotary hammer
Router—shop
Sander belt
Satellite dish
Sawzall
Scaller needle—air small
Screw gun—auto feed
Screwdriver—electric
Self leveling laser
Sewing machines
Shelving
Shipping container
Small garbage dumpsters
and residential plastic roll
containers
Small hand tools
Sod cutter
Soda fountain dispenser
Space heaters
Spray tanning booths
Stereo (includes CD players)
Stereo/sound equipment
Storage cabinets
Swimming pool lifts
System furniture
Tanning equipment—bed
and booth
Televisions
Tile saw
Tile stripper—electric
Time clock
Tine tiller—front
Torch set cart
Transmission jack—small
Trash containers
Trenchers—all
Troller
TV/radio broadcast
Typewriters
Vending carts
Vent fans
Veterinary lab equipment
Veterinary surgical
equipment
Vib plate MD narrow
Wallpaper steamer
Washer and dryer
Water ram
Wet/dry vacuum
3D industrial type
printers (relatively
moderate computing
resources)
Book binders
Bowling alley equipment
and furnishings
Drill pipe (well drilling)
Envelope stuffers
Refrigerators
Refrigerated cases
Freezers
Frozen food cases
Stitchers
Tattoo machine (gun)
Walk-in cooler
Walk-in freezers
Wine chiller
Wine cooler
150-303-441 (Rev. 11-14-23)
9
Year
acquired
14 years 15 A years 15 B years 15 C years
2023
0.70 0.65 0.83 0.88
2022
0.67 0.63 0.73 0.83
2021
0.63 0.58 0.66 0.79
2020
0.59 0.52 0.59 0.74
2019
0.54 0.46 0.52 0.71
2018
0.47 0.42 0.45 0.66
2017
0.42 0.38 0.39 0.63
2016
0.38 0.34 0.37 0.60
2015
0.34 0.31 0.35 0.57
2014
0.31 0.28 0.30 0.54
2013
0.28 0.25 0.30 0.51
2012
0.25 0.23 0.25 0.46
2011
0.20 0.21 0.20 0.41
2010
0.18 0.20 0.20 0.37
2009 and older
0.18 0.15 0.30
3D industrial type
printers (relatively
complex computing
resources)
3D projection system
Alarm systems
Amusement rides—
stationary
Aquarium
Arc welder
Auto repair equipment
Backbars
Battery chargers
Battery testers
Bearing packer
Bench grinder
Boats—fiberglass
(unlicensed)
Bowling lanes
Brake bleeder
Bulk plant equipment
Cabinet shop equipment
Carbonic cylinders
Car Wash equipment
Cargo container
(converted)
Chain hoist
Chippers—large
C0
2
cylinders—
beverage
Compactor/bailer
Concrete vibrator
Decor
Distributor machine
Drill press
Dry cleaning equipment
Dumpsters —metal
Electric welder
Exam. room cabinets
Exam. table
Filing cabinet
Fire extinguisher
Fire protection equipment
Floor jack
Free weights
Gas cylinders
Gas welder
Gear oil dispenser
Generator
“H” Frame hyd. press
Hand trucks
Hardwood edger
Hardwood sander
Headlight aimer
Hydraulic jack
Instrument table
Jack—wall
Lathes
Log splitter
Lube equipment
Machine shop equipment
Major medical equipment
Manhold shield
Medical diagnostic
Medical office
Meterological equipment
Micrometers and
gauges
Mining equipment
Mobile floor crane
Movie theatre equipment
Non-rental pianos
Office furniture and
equipment (excludes
cubicles, system
furniture)
Office trailer
Oil drain receiver
Painting equipment
Pallet jacks
Pallet truck
Parts washer tank
Pinspotter machine
PODS
Portable lights—large
Porta-power tools
Power sweeper
Propane cylinder < 25
gallon
RamC11
Recycle dumpsters
Roll-off dumpsters
Roust a bout
Safes
Scaffold
Scales
Service garage tools
Shake mill portable
Sheet metal Fab.
Shelving
Shingle mill portable
Signs
Sodar units
Spark plug cleaner
Steam cleaner
Sterilizer
Stump grinder
Suction pump
Surgical light
Surgical table
Tents/tee-pees
Tire equipment
Tool box
Tool chest and carts
Tool storage bin
Transmission jack—large
Trench box
Unlicensed vehicles
Utility trailer (unlicensed)
Vacuum—industrial
Vacuum pump
Veterinary office
Warehouse equipment
Welder-wire feed
Wheel balancer
Winch
Woodworking equipment
Workbench
Yurts
X-ray equipment
Table 2 (continued)
Personal property valuation factors
Delimber
Dozer low ground press
Dozer standard track
Feller buncher
Forward
Ladder
Log loader
Log stacker
Logging equipment
Pusharounds
Rod runner
Roller-single drum
Skid steer loader
Skidder
Skidder steer auger
Skidder steer planer
attachment
Slash buster
Tree harvester
Yarder (not exempt)
Vending machines
Air compressor-large
(stationary)
Auger
Backhoe
Buggy 16 cu ft power
Bush hog tractor
Commercial mower
Compaction equipment
Crawler loader
Crawler tractor
Dozers
Excavators
Farm tractors
(nonfarming)
Fork lift
Forklift work basket
Hydraulic excavator
Landscape tractor
Light tower-towable
Machine skate
Man lift
Mini excavator
Mobile equipment
Motor grader
Paver
Rebar shear
Riding lawn mower
Rivet buster
Scissor lifts
Scraper
Sweeper and boom
Tiller tractor
Tractor loader
Traffic control-arrow
board
Wheel loader
Wheel tractor
150-303-441 (Rev. 11-14-23)
10
Mobile process equipment in general terms would
include any movable machinery that is used in the
industrial or large-scale commercial processing or
manufacturing of a product.
Year
acquired
PS: Mobile process support
18 years
PE: Mobile processing equipment
22 years
PV: Freestanding process vessels
27 years
2023
0.95 0.96 0.97
2022
0.93 0.95 0.96
2021
0.91 0.94 0.95
2020
0.88 0.93 0.94
2019
0.83 0.90 0.93
2018
0.77 0.87 0.92
2017
0.72 0.84 0.91
2016
0.66 0.80 0.89
2015
0.59 0.76 0.86
2014
0.53 0.72 0.84
2013
0.47 0.67 0.81
2012
0.41 0.63 0.79
2011
0.35 0.58 0.76
2010
0.31 0.53 0.73
2009
0.28 0.49 0.70
2008
0.27 0.44 0.66
2007
0.26 0.40 0.63
2006
0.25 0.36 0.58
2005
0.33 0.52
2004
0.32 0.47
2003
0.31 0.44
2002
0.30 0.42
2001
0.41
2000
0.40
1999
0.39
1998
0.38
1997 and older
0.37
Table 2 (continued)
Personal property valuation factors
Box printers
Conveyors
Dewatering units
Dumpers
Filtering equipment
Heat treat equipment
Hoists
Hoppers
Industrial washers
(C.O.P., barrel, vat bin,
tank, belt, etc.)
Labelers (non-digital)
Oil Extractors
Packaging equipment
Sifters/screeners
Size graders
Stainless steel pumps
Mobile process support equipment is used in
transfer and conveyance of product, and in
packaging and labeling/identifying, but not
engaged in any transformative processing of
materials designed for sale.
Barkers
Boring machines
Commercial/industrial
cookers
Distillers
Disintegrators
Extractors
Industrial blending
equipment
Industrial mixers
Pasteurizers
Portable fillers
Portable sawmills
Precision laser/plasma
cutters
Presses
Product cooling/
freezing equipment
Stainless steel food
dicers
Stuffers/extruders
Acetylene cylinders
Any vessel used for
product aging or curing
Barrels (SS)
Fermentors
Large volume metal totes
and bins
Propane
cylinders > 25 gallon
Valves (SS)
Vats (SS)
Freestanding process vessels are any storage,
containment, or holding vessel which isn't
connected to other vessels or devices by means of
permanent power supply, piping, or integration into
a process system or storage array, and are designed
with mobility in mind. Typical installation would
include quick connects for flexible hosing, wheels,
or forklift slats, and the ability to function without
the need for supporting structures, foundations, or
special engineering.
150-303-441 (Rev. 11-14-23)
11
Revised 10/06
Table 3
Molds, patterns, jigs, dies, fixtures, forms, and tooling
Valuation factors
Molds
long life
Molds
short life
Depreciation code ML MS
Age/life of asset 10 years 3 years
Year of Mfg.
2023 0.77 0.65
2022 0.60 0.25
2021 0.46 0.15
2020 0.36 0.00
2019 0.28 0.00
2018 0.22 0.00
2017 0.17 0.00
2016 0.13 0.00
2015 0.10 0.00
2014 0.00 0.00
Molds, long life, includes molds, patterns, jigs, dies,
fixtures, forms, and tooling that are physically de-
signed for a long service life and the parts produced
have long product lives.
Examples include: molds for plant pots used by nurs-
eries and patterns used to cast replaceable wearing
parts on mining equipment.
Molds, short life, includes molds, patterns, jigs, dies,
fixtures, forms, and tooling that have short product
lives.
Examples include: an injection mold for plastic parts
of a high-tech device or a mold used in heavy produc-
tion that wears out relatively quickly.
150-303-441 (Rev. 11-14-23)
12
Table 4
High-tech medical valuation
High-tech medical diagnostic
5 B years
High-tech electronic medical
7 years
Medical diagnostic
15 C years
Cardiac ultrasonic scanners
Cat (comp tomography) scanners
Diagnostic ultrasounds
General ultrasonic scanners
MRI (magnetic) scanners
Nuclear medicine cameras
Ob/gyn ultrasonic scanners
Pet scanners (positron) emission
All portable units of same
Patient service related, such as
Monitors of all kinds
Anesthesia monitors
Apnea monitors
Blood pressure monitors
Chart recorders
Defibs
Detox analyzers
Dopplers
ECG, EKG machines
EEG monitors
External pace makers
Heart rate devices
Neurological monitors
Oximeters
Oxygen analyzers
Spirometers
Systolic monitors
Temperature monitors
Angiographic x-ray units
Chest x-ray units
Dental x-ray units
Fluorographic x-ray units
Mammographic x-ray units
Medical laser units
Portable x-ray units
Radiographic x-ray units
Special procedure x-ray units
All portable units of same
150-303-441 (Rev. 11-14-23)
13
II. Valuation guidelines
for typical businesses
and equipment
150-303-441 (Rev. 11-14-23)
14
Amusement
Item Typical cost new Age/life table
Air hockey tables $3,999 5 B
Basketball games
Single player 4,225 3 A
Two player 4,465 3 A
Three+ player 8,392 3 A
Billiard/pool tables (complete*) and accessories
6 foot 3,187 8
6.5 foot 3,185 8
7 foot 3,195 8
8 foot 3,325 8
9 foot 4,205 8
Bumper pool 2,048 8
Extra set of cue balls (replacement cost) 85 8
Extra cue stick (replacement cost) 19 8
Extra set of all accessories (replacement cost) 325 8
Pool table light 200 10
Boxing machine 3,175–4,875 5 B
Coin or token machines
Basic (only dispenses change and tokens) —small 1,099 14
Basic (only dispenses change and tokens)—stand up 2,999 14
Credit card system retro-fill (add on) 1,699 14
Multifunction—breaks bills to smaller bills and coins 5,299–7,899 14
Countertop touch machine 3,695 3 A
Dartboard—electronic 2,870–3,870 5 B
Electric crane machines
32" wide 3,295 3 A
60" wide 7,495 3 A
Foosball table 1,395 5 B
Jukebox 6,475–8,675 5 B
Jukebox—dinner-style, countertop 1,375–1,475 5 B
Jump houses—inflatable/obstacle courses
Combos (jump and slides, etc.) 2,995–3,795 3 B
Interactive sports 1,195–9,950 3 B
Jump castles 1,495–3,295 3 B
Obstacle courses 3,295–12,995 3 B
Slides 2,195–14,995 3 B
Toddlers–juniors 995–5,595 3 B
Kiddie rides 3,295 3 A
Photo booths
Small 6,975 8
Large (sit down) 7,475–19,995 8
Pinball machine 4,775–7,675 3 A
150-303-441 (Rev. 11-14-23)
15
Item Typical cost new Age/life table
Ping pong table $1,175 5 B
Redemption machines 3,595–13,995 3 A
Shuffle board 9–22 foot lengths 4,645–5,845
Video—“sit-down” type, deluxe 14,995–17,995 3 A
Video and dance games—“sit-down” type, smaller 9,875 3 A
Virtual bowling and shuffleboard 3,925 3 A
* Complete includes freight and set-up, set of balls, rack, 4-cue sticks, wall mount cue stick rack, crutch cue,
and table dust cover.
Amusement (cont.)
150-303-441 (Rev. 11-14-23)
16
Apartment, hotel, and motel
Apartment, hotel, and motel
Typical cost new Age/life table
Item Fair Average Good
Armoire $357.00 $514.50 $1,038.45 10
Beds (includes mattress, box spring, and frame)
Twin 430.00 557.00 747.00 10
Double 483.00 703.00 885.00 10
Queen 466.00 724.00 983.00 10
King 713.00 909.00 1,197.00 10
Bath
Face cloth (each) 0.24 1.09 2.62 50%
Floor mat (each) 1.36 4.92 8.31 50%
Hand towel (each) 0.87 2.56 6.39 50%
Shower curtain 3' x 6' 6.81 8.65 13.64 50%
Shower curtain 6' x 6' 5.76 11.28 19.94 50%
Towels (each) 2.89 5.69 11.99 50%
Bed makings (per type)
Sheets (flat, fitted, and pillow cover)
Twin 14.96 19.84 34.25 50%
Full 17.23 21.83 41.60 50%
Queen 20.30 24.67 44.31 50%
King 24.41 28.74 49.04 50%
Spread
Twin 28.34 61.94 99.74 50%
Full 30.44 72.44 109.19 50%
Queen 31.49 85.04 117.59 50%
King 41.99 98.69 141.74 50%
Pillows
Standard 5.54 7.34 11.54 50%
Queen 7.12 8.39 13.64 50%
King 8.06 10.49 16.79 50%
Blender 20.00 40.00 80.00 10
Chest —3 drawer 231.00 378.00 494.00 10
Clock radio (good = with iPod) 9.00 47.00 126.00 10
Coffee maker 23.00 36.00 81.00 10
Cocktail table 110.00 170.00 265.00 10
Credenza—4 drawer 278.00 415.00 499.00 10
Crib 89.00 149.00 200.00 10
Desk 179.00 267.00 441.00 15 C
Desk chair 126.00 142.00 200.00 15 C
Dinette set —table and 4 chairs 280.00 565.00 715.00 10
150-303-441 (Rev. 11-14-23)
17
Apartment, hotel, and motel (cont.)
Apartment, hotel, and motel
Typical cost new Age/life table
Item Fair Average Good
Dishware (if kitchen/kitchenette) $30.00 $60.00 $120.00 5 C
Drapes—per window (92" high x 96" long) 83.00 210.00 356.00 10
Dresser—4 or 6 drawer 509.00 646.00 788.00 10
DVD player 70.00 80.00 115.00 3 B
Game table (30") 167.00 189.00 398.00 10
Hair dryer 17.00 29.00 53.00 3 B
Headboard—twin/double 79.00 173.00 315.00 10
Headboard—queen 95.00 189.00 336.00 10
Headboard—king 110.00 226.00 347.00 10
Ice machine 1,638.00 4,778.00 5,513.00 10
Iron 25.00 32.00 50.00 10
Ironing board 19.00 27.00 42.00 10
Iron/ironing board combo 72.00 77.00 98.00 10
Lamps
Floor 50.00 75.00 120.00 10
Table 15.00 25.00 50.00 10
Wall hanging single 49.00 56.00 70.00 10
Wall hanging double 79.00 89.00 97.00 10
Lounge chair 284.00 381.00 457.00 10
Love seat 399.00 504.00 641.00 10
Luggage cart 263.00 819.00 3,434.00 10
Luggage rack—folding 30.00 68.00 102.00 10
Maid’s cart (housekeeping) 324.00 662.00 1,239.00 10
Microwave 80.00 130.00 200.00 10
Mirror 74.00 121.00 246.00 10
Nightstand 126.00 197.00 293.00 10
Pictures (each) 32.00 34.00 97.00 10
Portable beds—mobile 369.00 650.00 900.00 10
Portable beds —rollaway 180.00 220.00 350.00 10
Pots and pans for cooking 60.00 120.00 200.00 5 C
Recliner 335.00 505.00 10
Refrigerator (mini) 120.00 300.00 500.00 10
Sleeper sofa—queen 441.00 546.00 746.00 10
Telephone—with 5 guest keys 27.00 40.00 69.00 10
150-303-441 (Rev. 11-14-23)
18
Typical cost new Age/life table
Item Fair Average Good
Toaster $25.00 $45.00 $80.00 5 C
TV
LCD 22" 289.00 336.00 703.00 10
LCD 26" 399.00 483.00 808.00 10
LCD 32" 472.00 682.00 1,018.00 10
LCD 36"/37" 735.00 984.00 1,092.00 10
LCD 40" 735.00 871.00 1,092.00 10
LCD 42" 745.00 1,186.00 1,943.00 10
TV wall mount 315.00 367.00 378.00 10
Utensils (cooking and eating) 30.00 60.00 120.00 5 C
Vacuum cleaner 289.00 15 C
Regular (per pair) 1,130.00 10
Side/side coin-op (per pair) 1,386.00 1,675.00 2,216.00 10
Stackable coin-op (per pair) 1,130.00 1,300.00 10
Washer and dryer (commercial—not in-room units)
Side/side coin-op (per pair) 9,471.00 14,014.00 22,186.00 10
Stackable coin-op (per pair) 1,260.00 2,310.00 10
Average towels and bedding per unit
Twin (one bed)—twin bedding, spread, 2 pillows, 2 towels, 1 hand, 1 face, 1 mat, shower curtain
Full (one bed)—full bedding, spread, 2 pillows, 4 towels, 2 hand, 2 face, 1 mat, shower curtain
Queen—queen bedding, spread, 3–4 pillows, 4 towels, 2 hand, 2 face, 1 mat, shower curtain
King—king bedding, spread, 4 pillows, 4 towels, 2 hand, 2 face, 2 mats, shower curtain
Apartment, hotel, and motel (cont.)
Apartment, hotel, and motel
150-303-441 (Rev. 11-14-23)
19
Apartment, hotel, and motel (cont.)
Hotel and motel
(Typical unit costs include these items.)
Single rooms
Fair quality Average quality Good quality
Desk chair Desk chair Clock radio
Double bed Drapes Coffee maker
Drapes Dresser/desk Desk chair
Dresser/desk Frame Dresser/desk
Frame Game table Drapes
Game table Headboard Floor lamp
Headboard Lounge chairs (2) Frame
Lounge chairs (2) Luggage rack—metal Game table
Luggage rack—metal Mirror Hair dryer
Mirror Pictures (2) Headboard
Pictures (3) Queen bed Iron
Spread Spread Ironing board
Table lamps (3) Table lamps (3) Lounge chairs (2)
Towels and bedding Towels and bedding Low chest
TV 19-inch TV 27-inch Luggage rack—wood
Mirror
Pictures (3)
Queen bed
Spread
Table lamps (3)
Towels and bedding
TV 32-inch with remote
Double rooms
Fair quality Average quality Good quality
Desk chair Desk chair Clock radio
Double beds (2) Drapes Coffee maker
Drapes Dresser/desk Desk chair
Dresser/desk Frames (2) Drapes
Frames (2) Game table Dresser/desk
Headboards (2) Headboards (2) Floor lamp
Luggage rack—metal Luggage rack—metal Frames (2)
Mirror Mirror Game table
Pictures (2) Nightstand (1) Hair dryer
Spreads (2) Pictures (2) Headboards (2)
Table lamps (2) Queen beds (2) Iron
Towels and bedding (2) Spreads (2) Ironing board
Tub chairs (2) Table lamps (2) Lounge chairs (2)
TV 19-inch Towels and bedding (2) Low chest
Tub chair (2) Luggage rack—wood
TV 27-inch Mirror
Pictures (3)
Queen beds (2)
Spreads (2)
Table lamps (2)
Towels and bedding (2)
TV 32-inch with remote
150-303-441 (Rev. 11-14-23)
20
Bakery
Item Typical cost new Age/life table
Bagels
Bagel divider/former $10,150–20,600 10
Display case—baskets or pans
6-basket/pan capacity 1,400–1,600 10
12-basket/pan capacity 2,150–2,800 10
18-basket/pan capacity 3,400–4,250 10
Display case—countertop (acrylic) 90–260 5 B
Display case—large bagel and pastry 7,250–8,570 10
Baskets 32–54 10
Metal trays 10–20 10
Display rack—floor 710 10
Kettle (electric-gas)—regular
10–45 gallon 4,500–8,500 10
46+ gallon 13,000–24,500 10
Kettle (electric-gas)—steam, 80–150 gallon 12,500–17,700 10
Single bagel divider machine 7,500–13,500 10
Baker label printer 1,500 10
Bread
Bread/bun racks
Enclosed racks—20 shelves 1,250 10
Enclosed racks—32 shelves 1,350 10
Enclosed racks—40 shelves 1,600–1,700 10
Open racks—10–20-pan 250–950 10
Open racks—30-pan 460–775 10
Open racks—40-pan 470–820 10
Open racks—60-pan 930–1,150 10
Bread slicer
Countertop without bagger 1,550–4,350 10
Freestanding with bagger 4,500–6,600 10
Bun divider/rounder 7,950–14,700 10
Bun/bagel slicer 1,450–1,700 10
Cart—cake box 920 10
Case, bakery
Nonrefrigerated
28"–32" wide 2,350–3,800 10
Approximately 36" wide 2,900–4,700 10
Approximately 48" wide 2,450–4,850 10
Approximately 77" wide 4,630–5,560 10
150-303-441 (Rev. 11-14-23)
21
Item Typical cost new Age/life table
Refrigerated
Approximately 36" wide $4,570–7,770 12
Approximately 48" wide 5,050–9,899 12
Approximately 77" wide 7,780–10,315 12
Tall, self-serve—approximately 30" wide 2,600–3,600 12
Tall, self-serve—approximately 48" wide 3,900–5,000 12
Cookie display 315–950 10
Cookie machine 10,500–40,000 10
Kook-e-King model 3,450–8,450 10
Dishwasher
Door-type—standing 3,750–13,000 10
Under counter 3,300–5,500 10
Depositer—cookie and confectionery 46,900 10
Donut
Cutter with plain plunger and cylinder 1,850 10
Depositor 1,600–4,000 10
Fryer—smaller units 17" x 25" to 24" x 34"
Electric 3,780–5,100 10
Gas 4,420–5,800 10
Fryer—larger units 27,000–33,000 10
Fryer—mid-sized units 5,300–13,000 10
Glazer—hand or roll 1,200–2,500 10
Glazer and processing system, large 11,000–20,000 10
Icing bowl warmers 1,500–1,800 10
Icing finisher 5,000 10
Dough divider 6,800–7,400 10
Dough sheeter 3,100–10,500 10
Hopper—hard mix 12,900 10
Hopper—soft mix 6,500 10
Mixers, bakery
5–6 quart 585 10
7–8 quart 1,000 10
10–20 quart 950–4,600 10
30–40 quart 3,000–7,500 10
60 quart 6,000–11,500 10
80 quart 9,000–28,000 10
Molding machine, french bread 4,750–6,600 10
Ovens/stoves
Convection
2-pan electric 1,600 10
4-pan electric/gas 2,550–4,800 10
6-pan electric 3,500–8,000 10
Bakery (cont.)
150-303-441 (Rev. 11-14-23)
22
Item Typical cost new Age/life table
10-pan $10,400–15,000 10
Base cabinet for 10-pan 1,680 10
Stand for ovens above 2–6 pan 750 10
Rack (whole rack fits into oven)
Double rack 18,000 10
Double rack—pass-through 41,000 10
Single rack 15,000 10
Deck
1 deck (2–3 pans) 6,370–13,900 10
2 decks (4–6 pans) 10,650–21,600 10
3 decks (6–9 pans) 15,050–29,300 10
4 decks (8–12 pans) 19,225–37,050 10
Pastry-filling injector 1,550 10
Pie presses 5,700–8,000 10
Projector, designer 460 10
Proofers/retarders
2-door pass-through proofer 15,400–20,900 10
2-door proofer 5,950–13,550 10
2-door retarder proofer 11,250–18,700 10
Proofer holding cabinet, 8–17 pan capacity 2,050–4,000 10
Single-door proofer 3,700–10,700 10
Single-door retarder proofer 9,920–15,300 10
Walk-in proofer 5,740–17,800 10
Racks
Camshelving—metal, including 4 vented shelves 295–440 15 C
Camshelving—polypropylene including 4 vented shelves 272–465 15 C
Dunnage rack 80–125 15 C
Mobile camshelving—metal 385–460 15 C
Pot rack 325 10
Wire shelving—All purpose epoxy wire shelving
Complete sets = 4 posts and 4 shelves
30" long x 18"–24" deep 100–140 15 C
36" long x 18"–24" deep 100–250 15 C
42" long x 18"–24" deep 110–210 15 C
48" long x 18"–24" deep 120–250 15 C
60" long x 18"–24" deep 140–285 15 C
72" long x 18"–24" deep 170–320 15 C
Scale—baker's 16 lb. 475 10
Bakery (cont.)
150-303-441 (Rev. 11-14-23)
23
Item Typical cost new Age/life table
Scale—label printing $1,200 10
Sinks
One tub 250–365 10
Two tub 390–580 10
Three tub 480–760 10
Tables
Budget equipment stands (24" x 24" and 24" x 30")—
galvanized and stainless
290–430 10
Depanning—stainless 970–1,550 10
Stainless steel with undershelf 460–970 10
Wood top/galvanized undershelf 830–1,350 10
Wood top/stainless legs 775–1,825 10
Tortilla press 3,200–9,908 10
Tortilla system 11,600–23,000 10
Walk-in cooler 8' x 10' 3,500–4,200 12
Walk-in freezer 8' x 10' 4,350 12
Bakery (cont.)
150-303-441 (Rev. 11-14-23)
24
Barber shop
Item Typical cost new Average cost Age/life table
Combined cost per chair / station $2,030 10
Per item cost
Back bar—wet
$1,456.00–6,468.00
3,962 15 C
Barber chair 469.99–899.99 685 10
Blow dryers 16.99–109.99 60 3 B
Brushes 0.99–9.57 5 3 B
Cape 4.95–39.95 7 3 B
Chair
—
all purpose 389.00–1,100.00 500 10
Chair/dryer combination 544.00–1,439.00 992 10
Combs 0.99–7.99 4 3 B
Disinfectant/sanitization jar 16.99–24.99 20 3 B
Disinfectant/sanitization machine 275.00–1,204.00 740 10
Dryers—free standing 199.00–1,195.00 697 10
Electric clippers 44.99–129.99 87 3 B
Hair shears/scissors 45.99–99.99 73 3 B
Hair trimmers 7.79–89.99 49 3 B
Hot lather machine 245.00 245 3 B
Mats 32.00–200.00 130 3 B
Shampoo bowl 169.00 169 10
Shampoo chair 199.00–700.00 300 10
Shoe polish stand with chair 2,624.00 2,624 10
Straight razors 4.49–44.99 25 3 B
Towels 17.99–21.99 15 3 B
Towel warmer/cabinets 151.00–528.00 340 10
Tweezers 10.99–16.99 14 3 B
Vacuum cleaner 79.00–499.00 289 15 C
150-303-441 (Rev. 11-14-23)
25
Item Typical cost new Average cost Age/life table
Combined cost per chair / station
$3,000 10
Per item cost
Backwash unit (for shampooing)—no chairs (wet station)
$789.00–3,825.00 2,073 10
Chair
—
all purpose 389.00–1,100.00 465 10
Dryer chairs with dryers 544.00–1,439.00 610 10
Dryers 199.00–1,195.00 697 10
Facial station
Facial beds 270.00–2,816.00 1,548 10
Facial chair with pump 299.00–4,495.00 2,397 10
Facial steamer 185.00–985.00 285 10
Magnifier lamp with stand 200.00–450.00 200 10
Microderm abrasion machines 999.00–8,365.00 4,000 10
Multifunction skin care machines (2–5 functions) 246.00–1,188.00 717 10
Multifunction skin care machines (8+ functions) 1,199.00–3,945.00 2,572 10
Skin scrubber machines 489.00–1,675.00 589 10
Vichy-shower 4,275.00–6,468.00 5,372 10
Hair processors 1,232.00–2,245.00 1,739 10
Manicure or pedicure stool 100.00–200.00 289 10
Manicure table–vented 136.00–602.00 350 10
Massage chair 130.00–349.00 240 10
Massage table 971.00–5,250.00 2,400 10
Massage table—portable 239.00–555.00 300 10
Nail table—nonvented 130.00–820.00 420 10
Nail table—vented 440.00 735 10
Pedicure spa 2,621.00–4,900.00 3,761 10
Pedicure spa—pipeless
3,010.00–12,450.00
4,000 10
Pedicure spa—portable 1,039.00 1,039 10
Rollabout carts and trays 100.00–230.00 144 10
Shampoo bowls 230.00–840.00 535 10
Shampoo systems (chair and bowl together) 900.00–1,800.00 750 10
Styling chair 249.00–900.00 575 10
Styling stations 400.00–1,400.00 500 10
Tanning bed—lay down style
2,099.00–33,999.00
3,500 10
Tanning bed—stand up
1,297.00–11,000.00
6,500 10
Tanning booth—spray on
18,900.00–25,000.00
21,950 10
Tools/supplies
Blow dryers 16.99.00–109.99 60 3 B
Brushes 0.99–9.57 5 3 B
Combs 0.99–7.99 4 3 B
Cutting cape 4.95–39.95 7 3 B
Curling irons 21.99–38.90 30 3 B
Beauty shop
150-303-441 (Rev. 11-14-23)
26
Item Typical cost new Average cost Age/life table
Disinfectant/sanitization jar $16.99–24.99 20 3 B
Disinfectant/sanitization machine 275.00–1,204.00 740 10
Electric clippers 44.99–129.99 47 3 B
Flat irons (nonceramic) 14.99–84.99 35 3 B
Flat irons (ceramic) 14.99–39.99 27 3 B
Hair salon books 9.99–47.97 15 3 B
Hair setters 37.00 37 3 B
Hair shears/scissors 45.99–99.99 70 3 B
Hair trimmers 7.79–89.99 45 3 B
Mats 32.00–124.00 78 3 B
Straight razors 4.49–44.99 25 3 B
Towels 17.99–21.99 15 3 B
Tweezers 10.99–16.99 9 3 B
Wax warmer 40.00 40 3 B
Towel warmer/cabinets 151.00–528.00 340 10
Vacuum 79.00–499.00 289 15 C
Waxing bed 425.00–845.00 635 10
Beauty shop (cont.)
150-303-441 (Rev. 11-14-23)
27
Bowling center
Item Typical cost new Age/life table
Ball cleaner/polishing machine $4,500–11,000 12
Ball engraver 1,300 12
Ball fitting machine (display, ball, and cables) 700 12
Ball, house (7 per lane) each 65 10
Ball plug router 150 12
Ball resurface machine 3,600–11,000 12
Ball spinner 585 12
Ball storage racks
Lower 8 ball rack 160 15 C
Rolling 9 ball rack 299 15 C
Rolling 19 ball rack 598 15 C
3-level ball rack—12 balls 850 15 C
Double ball rack—24 balls 900 15 C
Basic bowling light package, per lane 1,200 10
Bowling pins (2 sets per lane, 1 extra set per 10
lanes—cost/set)* 135–225 3 B
Buffing machine 1,200 10
Chairs—swivel (for spectator tables) 180–300 12
Straight line chairs (2 seats) 400 12
Straight line chairs (3 seats) 600 12
Dodo scale (used to balance bowling balls) 900 12
Drilling machine (includes 40 bits, measuring
device, and jigs) 8,500 12
Extra bits (each) 75 3 B
24 bits 900 3 B
38 bits 1,300 3 B
Mill-drill complete 10,000 12
Gutter and lane mop 115 12
refill (per head) 15 3 B
Gutter mop 31 12
Lane—actual wood lane 1,600–4,200 15 C
Lane—ball return 2,500–3,500 15 C
Lane—bowling terminal 600–1,600 10
Lane—bumpers 1,500–1,775 15 C
Lane—gutters 760–820 15 C
Lane cleaner (5 gallon) 150 NIS
Lino cloth (box) 100 NIS
Lino duster (lane dragger) 650 12
Lane machine 12,995–34,995 12
Lane monitor system 2,200 12
150-303-441 (Rev. 11-14-23)
28
Item Typical cost new Age/life table
Lane oil (5 gallon) $235 NIS
Lane panels (at end of lane—display) 995–1,600 10
Lockers—10-unit bank 820 15 C
Machine cleaner (5 gallons) 120 NIS
Measuring ball (for finger layout) 1,000 12
Model wall freestanding table 850 12
Monitors—overhead 1,200–4,500 10
Open play sheets (per 1,000) 65 NIS
Pencils (per gross) 20 NIS
Pin cleaner (5 gallons) 84 NIS
Pin cleaning machine—manual 2,000 12
Pin cleaning machine—start up kit 3,100 12
Pin duck machine 7,500 12
Pinspotter machine 20,500–30,500 15 C
Rotary floor machine (20") 1,800 12
Shoe display—rolling 1,021 12
Shoes (8 pair per lane) each pair 40 3 B
Spectator lounge couch (4 spectator) 1,500 12
Spectator tables (48" round) 350–750 12
Table and 3 curved chairs 700 12
Table and 4 chairs 1,200–1,400 12
Table with ball racks 700–1,200 12
Tool kit (for pin setting machine) 1,500 12
Waste receptacle 95 12
Wet/dry industrial vacuum 975 10
*Most bowling alleys have duplicate sets of pins that are used when others are being repaired.
Bowling center (cont.)
150-303-441 (Rev. 11-14-23)
29
Clothing—Retail store
Item Typical cost new Age/life table
Display and wall panel systems
Grid wall panel systems
Acrylic
Brochure holders $10–22 10
Divided trays 13–15 10
Grid wall shelves 4–20 10
Sign holders 3–7 10
Hardware
Cap displays 3–15 10
Hangers 9 10
Hooks and hang rods 1–5 10
Scarecrow displayer (bar with extension for display) 12 10
Straight hang bar 15 10
Wire baskets 7–16 10
Wire shelves 11–16 10
U-hang rail 15 10
Panel displays
2' x 4' 16 10
2' x 5' 20 10
2' x 6' 24 10
2' x 8' 32 10
2' x 6' with legs 44 10
Legs—L 15 10
Legs—T 18 10
Grid gondola with dolly (2 flat ends with large midsection)
142 10
Grid pinwheel with dolly (4 sides) 130 10
Triangle with dolly 75 10
Ladder systems (look like mini ladders)
8' wall 50 10
Anchor bracket 18 10
Floor rack—54" 65 10
Floor rack—72" 75 10
Ladder post 46 10
Shelves 28–58 10
Wall mount 4 10
Slat wall panel systems
Slat wall 4' x 8' panels 47 10
Brushed aluminum 83 10
Natural wood—oak 107 10
Natural wood—birch 235 10
Mirror—acrylic 235 10
Paint-ready grade 87 10
150-303-441 (Rev. 11-14-23)
30
Item Typical cost new Age/life table
Prefinished with painted groves $97 10
Stock laminates 83 10
Slat wall additives for grooves
Aluminum inserts 93 10
PVC insert strips 24 10
PVC color snaps 34 10
Rigid vinyl inserts 56 10
Slat wall hardware
Bull-nose shelves 14–27 10
Hooks, brackets, holders 1–4.50 10
Round tubing u-shaped bar 11 10
Wire baskets, shelves, and display items 5–35 10
Slat wall acrylic
Brochure holders 8–34 10
Card and video rack 5–40 10
Divided trays 13–16 10
Full showcase 99 10
Shelves 2–27 10
Hangers
Covers—clear shoulder (per 400) 36 NIS
Covers—kant slip and foam (per 200) 15–17 NIS
Flex tube display 4.95 3 B
Plastic (per 100)
Dresses and blouses 32 3 B
Pants, tops, and dresses—extra heavy 44–49 3 B
Suit—top and bottom 69.50 3 B
Plastic children’s (per 100)
Top—children and junior 25–34 3 B
Pant and combo 55–69 3 B
Retriever 12 10
Salesman bags (per 100) 45–57 NIS
Salesman hangers (per 100) 80–136 3 B
Stacker 14 10
Wood (per 100)
14" pant 177–193 3 B
17" coat 140–145 3 B
17" pant/suit 161–167 3 B
17" suit 191–197 3 B
Coat and suit—flat 90 3 B
Clothing—Retail store (cont.)
150-303-441 (Rev. 11-14-23)
31
Item Typical cost new Age/life table
Wood children’s (per 100)
Drop—12" $196 3 B
Pant/skirt 135 3 B
Suit—11" 142 3 B
Top (children and junior) 96–110 3 B
Mannequins
Fiberglass
Full body 139–255 10
Headless 95–210 10
Styrofoam heads 25–35 10
Jersey-covered torso forms
Child 59–111 10
Men and women 64–266 10
Plastic
Full body 129 10
Headless 95 10
PVC—fashion forms (partial body form on hanger) 8–25 10
Tube flex forms 40 10
Mirrors (9" x 12") 11–48 10
Racks
Floor clothing
Four-way—basic 65–83 10
Hat rack—countertop 59 10
Hat rack—floor display 111–148 10
Round rack 65–78 10
Rolling racks 45–135 10
Rolling rack combination (shelves and rod) 182–290 10
Spiral—basic 64 10
Spiral—contemporary 284 10
Three and four-way—contemporary 300–338 10
Two-way—basic 50–60 10
Two-way—contemporary 138–200 10
Greeting card (picture frame) 95–172 10
Sunglass rack 10–25 10
Security
Door alarm 110 15 C
Door security gate (tag sensor gates) 1,355–1,450 15 C
Mirrors (12"–30") 38–95 10
Shelving, each (13" x 24" to 15" x 48") 14–38 10
Showcases (48" to 70" long)
Countertop cases 50–200 10
Clothing—Retail store (cont.)
150-303-441 (Rev. 11-14-23)
32
Item Typical cost new Age/life table
Corner filler $154–208 10
Flat-top counter 249–340 10
Folding dump table 77–100 10
Full vision 410–525 10
Jewelry case—70" long 500 10
Ledge top counter 340–400 10
Recess top cash register stand 210 10
Trophy cases 624 10
Showcases, display (exterior glass, lighting, lock)
Corner case 385 10
Full vision 474–547 10
Jewelry case 535–562 10
Tower displays 520–640 10
Upright display to 72" high (base price without lights,
mirror, locks) 786–920 10
Add $22, lock; $150, mirror; $122, lock; $200 gold trim
Showcases, glass
Glass cubes—center stack 148–297 10
Glass cubes—step up 128–227 10
Glass cube kits (2' x 3' to 5' x 5') 84–275 10
Glass display showcase 315 382 10
Glass display unit 169–194 10
Sign holders 10–96 10
Steamer 150–280 10
Tagging guns and labelers
Labeler 34–79 10
Standard tagging gun 30–45 10
Track lighting, power track (including connectors) per sq. ft. 7 10
Additional connectors 15 10
Lamp holders 30 10
Turn systems (including ticket dispenser) 450 10
Clothing—Retail store (cont.)
150-303-441 (Rev. 11-14-23)
33
Copy machines
Depreciation factors to be applied to original cost new. As long as an item remains in use,
regardless of age, the assessment won't be less than 25 percent of original cost new on ana-
log copiers and 7 percent of replacement cost new on digital copiers.
Analog—5-year life Digital—5-year life
1st year 0.75 1st year 0.58
2nd year 0.50 2nd year 0.32
3rd year 0.35 3rd year 0.19
4th year 0.30 4th year 0.10
5th year 0.25 5th year 0.07
Data processing equipment and mainframes
The following procedures are recommended for assessment of data processing equipment.
Items to be reported and valued under these guidelines include a wide range of processing
and tabulating machines, such as central processing units, servers, optic readers, printers,
terminals, sorters, and related items.
Original cost new shall be the beginning point for determining values under this guideline.
An economic life of seven (7) years for systems machines and non-systems machines is con-
sidered applicable. Percentage factors (percent good) will be applied to each item’s original
cost new depending on the date of manufacture as follows:
Assessment year Percent good
1st year 0.76
2nd year 0.60
3rd year 0.43
4th year 0.32
5th year 0.23
6th year 0.14
7th year (and thereafter) 0.10
As long as an item remains in use, regardless of age, the assessment won't be less than 10
percent of original cost new.
Personal computers
Because of the many options available, it would be very difficult to list the “typical cost
new” for all the personal computers being used at the present time.
The factors listed below are to be applied to the original cost new as follows:
Assessment year Percent good
1st year 0.58
2nd year 0.32
3rd year 0.19
4th year 0.10
5th year (and thereafter) 0.07
150-303-441 (Rev. 11-14-23)
34
Dental
Item Typical cost new Age/life table
Accessories
Autoclavable syringe—head only (each) $185 5 B
Foot control (each) 270–365 10
Touchpad 460–1,400 5 B
Tray holders 200–430 10
Trays 50–105 10
Air abrasive unit 1,995–3,090 10
Amalgamator 230–360 10
Assistant instrumentation—3-position holder 2,785 10
Assistant instrumentation—4-position holder 2,900 10
Assistant maintenance system (cleans air and water channels) 2,500–2,640 10
Assistant’s/hygienist’s cart 2,750 10
Bleaching light 830–2,500 10
Cabinetry
Basic with delivery system 5,340 10
Basic with sink and side cabinets—no delivery system 6,100 10
Larger cabinet with delivery system 10,000–21,000 10
Larger cabinet with sink, drawers, and cabinet—no delivery
system
5,800 10
Cameras intra-oral
Camera 3,400–6,400 10
Dock—analog, USB2 3,150 10
Dock—module only 1,730 10
Chair, dental (for patient) 4,900–11,800 10
Compressor 4,500 10
30-gallon—various HP 2,300–3,100 10
60-gallon—various HP 2,600–3,300 10
80-gallon—various HP 4,030–8,153 10
Compressor—oil-less dental
6.6-gallon—1 HP 1,200 10
10–20 gallon—various HP 1,800–5,700 10
30-gallon—various HP 4,600 10
60-gallon—various HP 4,800–5,700 10
80-gallon—various HP 8,200–10,800 10
120-gallon—various HP 11,000 10
Curing lights 1,550–2,200 10
Cuspidor 2,150–3,900 10
150-303-441 (Rev. 11-14-23)
35
Dental (cont.)
Item Typical cost new Age/life table
Darkroom equipment
Fixed darkroom equipment (exclude film duplicator) $1,100 10
Portable darkroom 800 10
Delivery system (not including extras)
3-hand piece 3,100–4,400 10
4-hand piece (one is water) 4,800–11,000 10
Electrosurgery units 400–8,000 10
Hand tools, additional accessories, extras (per treatment room) 1,700 5 B
Hand tools—fiber optic handpiece kits 500–1,000 5 B
Laboratory items (includes model trimmer, plaster bin, lathe,
plaster tray, vibrator, etc.) 2,100 10
Lights (track mount) 3,000–4,000 10
Lights (unit mount) (includes power supply) 2,000–3,000 10
Nitrous oxide system (built in) 3,000–5,000 10
Nitrous oxide system (portable) 5,500 10
Soft tissue laser units 5,000–10,000 10
Sterilizer 9,400 10
Stools/chair for doctor and assistant (2 chairs) 1,100–1,850 10
Ultrasonic cleaners
Smaller units up to 1 gallon 300–800 10
Larger units over 1 gallon 800–2,400 10
Ultrasonic scalers 350–4,800 10
Vacuum pump 1,200–6,975 10
X-ray digital system 6,995–9,990 10
X-ray film duplicator 325–500 15 C
X-ray lead apron 65–150 15 C
X-ray printer 250–1,500 10
X-ray processor 2,300–7,500 15 C
X-ray units
Cephalometric
25,000–95,000
10
Intra-oral 2,650–8,800 15 C
Panoramic 19,000–55,000 15 C
150-303-441 (Rev. 11-14-23)
36
Grocery store
Item Typical cost new Age/life table
Alarm systems —full camera $35,000 15 C
Checkpoint computer and security system 5,000–80,000 15 C
Doorway tag security system 2,500–4,000 15 C
Carts
Electric 995 7
Hand baskets
Kit—20 baskets and rack 215 8
Shopping 90 8
Metal—medium 100 8
Plastic—medium 100 8
Shopping cart carriage (corral in parking lot)
Single 400 15 C
Double 450 15 C
Stock truck—U-boat type 275 15 C
Metal platform cart 275 15 C
Cabinet, video (locked storage) 800 15 C
Cases
Cheese (6' × 14') 21,500–28,000 12
Floral
1-door swing, 12 cubic feet 1,200–1,800 12
1-door swing, 23 cubic feet 1,500–2,025 12
2-door slide, 47 cubic feet 2,300–2,600 12
2-door slide, 61 cubic feet 2,800 12
3-door slide, 69 cubic feet 2,900–3,300 12
3-door slide, 72 cubic feet 2,950–3,400 12
Freezer, frozen food/ice cream
1 door, 23 cubic feet 2,300 12
2 door, 49 cubic feet 3,100 12
3 door, 72 cubic feet 3,700 12
4 door, 8' sectional 4,600 12
5 door, 12' sectional 5,300 12
Heated
Countertop (28" wide x 24" high) 650 10
Countertop—2 pan (29" wide x 24" high) 1,951 10
Display—48" wide 7,000 10
Display—60" wide 8,500 10
Display—72" wide 9,500 10
Display—98" wide 12,000 10
Pizza display (12" 3-tier) 950 10
Pizza display (12" 4-tier) 1,200 10
Wall—1 door (35" wide x 79" high) 4,500 10
Wall—2 door (55" wide x 79" high) 4,500 10
150-303-441 (Rev. 11-14-23)
37
Item Typical cost new Age/life table
Wall—2 door (68" wide x 79" high) $6,200 10
Meat/seafood cases
50" wide 11,500 12
74" wide 12,900 12
98" wide 15,250 12
Produce (12' sectional) 3,000 12
Refrigerated
Countertop refrigerator (24"—1 door) 1,200 12
Display—48" wide 5,700 12
Display—60" wide 6,500 12
Display—72" wide 7,000 12
Display—98" wide 10,000 12
Ice chest freezer (44" wide x 27" deep x 38" high) 1,200 12
Wall—1-door (24" wide x 64" high) 1,200 12
Wall—2-door (42" wide x 79" high) 2,100 12
Wall—3-door (78" wide x 79" high) 3,200 12
Wall—5-door (12' sectional) 4,000 12
Cash registers (electronic) 2,100 5 B
Check-out scanner units (processor, terminal,
scanner—10 checkstands) 45,000 5 B
Checkstand, belt-type 2,700 10
Coffee equipment
Coffee pot brewer
1 warmer 280 10
2 warmer 300 10
3 warmer 610–630 10
Coffee airpot brewer
Single 365–650 10
Double 605–1,065 10
Coffee shuttle brewer
Single 900 10
Double 1,400–1,700 10
Compactors/bailers—trash and cardboard
Bailers—outdoors 7,000–26,000+ 10
Indoor packers 7,500–21,000 15 C
Large compactors—outdoors 8,700–18,200 10
Counter
Floral 10' 1,750 15 C
Video 8' 1,400 15 C
Video 20' 3,000 15 C
Grocery store (cont.)
150-303-441 (Rev. 11-14-23)
38
Item Typical cost new Age/life table
Dishwasher
Conveyor model $9,500–16,700 10
Door type—standing
High temp 7,700–13,000 10
Low temp 3,000–8,250 10
Under-counter
High temp 3,300–5,500 10
Low temp 3,500–5,050 10
Display/shelving
Bulk food 10,000 5 B
End panel wall unit with 6 shelves (84" H)—15" W 60 10
End panel wall unit with shelves (84" H)—48" W 50 10
Gondola (island shelving)—25" base, 60" H x 8' L 440 10
Gondola (island shelving)—25" base, 60" H x 12' L 600 10
Gondola (island shelving)—25" base, 60" H x 20' L 930 10
Gondola (island shelving)—25" base, 60" H x 28' L 1,260 10
Gondola (island shelving)—25" base, 60" H x 32' L 1,450 10
Gondola (island shelving)—25" base, 84" H x 8' L 510 10
Gondola (island shelving)—25" base, 84" H x 12' L 700 10
Gondola (island shelving)—25" base, 84" H x 20' L 1,100 10
Gondola (island shelving)—25" base, 84" H x 28' L 1,500 10
Gondola (island shelving)—25" base, 84" H x 32' L 1,700 10
Wall and island units with 6 shelves (84" H)—15" W 170 10
Wall and island units with 6 shelves (84" H)—24" W 200 10
Wall and island units with 6 shelves (84" H)—30" W 210 10
Wall and island units
with 6 shelves (84" H)—34" W 225 10
Wall and island units with 6 shelves (84" H)—36" W 270 10
Disposal unit—produce 7,500 10
Drink dispenser—noncarbonated/refrigerated
Single, 5 gallon 700 10
Double, 5 gallon 990 10
Triple, 5 gallon 1,230 10
Drink dispenser—soda fountain 1,500–3,800 10
Generator 30 kw 9,000 15 C
Humidifier
Mobile mist 1,500 10
Produce mist 4,500 10
Ice machines with bins 4,300 10
Cuber—290 pounds 2,250 10
Cuber—339 pounds 5,200 10
Flaker—400 pounds 2,800 10
Flaker and nugget—205 pounds 3,500 10
Grocery store (cont.)
150-303-441 (Rev. 11-14-23)
39
Item Typical cost new Age/life table
Ice maker/dispenser—touch-free countertop
Cubelet—273 pounds $3,300 10
Flaked—392 pounds 3,000 10
Flaked—453 pounds 3,250 10
Nugget—523 pounds 4,100 10
Ice merchandiser (double door) 2,925 10
Ice storage bins
370 pounds 750 10
778 pounds 1,050 10
Juice machine 8,000 10
Labeler, automatic 6,545 10
Magazine and card racks (10') 1,500 10
Merchandiser
Dough (refrigerated) 3,100 12
Eggs (refrigerated) 3,800 12
Wine (refrigerated) 5,000 12
Pallet trucks—electric 3,000 15 C
Manual 280 15 C
Straddle 6,000 15 C
Pineapple corer 1,250 10
Rotary floor machine (20") 1,800 10
Safes (5–7 cu. ft.) 800–2,500 15 C
Scales
Checkstand 802 15 C
Electronic 70–1,500 15 C
Produce 378 15 C
Scanner units 2,500 5 B
Sinks
One tub 250–365 10
Two tub 390–580 10
Three tub 480–760 10
Telephone/intercom 40,000 5 B
Television surveillance—entire store (digital) 75,000 15 C
Terminals (electronic) 3,380 5 B
Time clocks 320 10
Trash receptacle (concrete) 450 15 C
Box-style 520 10
Vacuum sealer 1,600 10
Grocery store (cont.)
150-303-441 (Rev. 11-14-23)
40
Item Typical cost new Age/life table
Walk-in refrigerator
6' x 6' $2,750–5,800 12
8' x 8' 3,700–6,500 12
10' x 10' 4,700–8,000 12
Customized +35 degrees F to –10 degrees F
$36.50–46.50/sq. ft. See px/sq. ft. 12
Temperature range
Floor area +35° F –10° F
Sq. Ft. $36.50 $46.50 12
Wet vacuum 500 10
Wine chiller 1,895 12
Grocery store (cont.)
150-303-441 (Rev. 11-14-23)
41
Meat and deli shops
Meat shop
Item Typical cost new Age/life table
Blender $750 7
Bone duster 2,700 10
Case
Refrigerated fish/meat (curved front glass)
4' 4,250 12
6' 4,500–14,000 12
8' 5,500–16,000 12
10' 12,500–20,000 12
Tall—Self-serve (approximately 30" wide) 2,600–3,600 12
Tall—Self-serve (approximately 48" wide) 3,900–5,000 12
Refrigerated meat
8' open sectional base unit 1,930 12
8' open sectional multi deck—5-deck 4,000 12
12' open sectional base unit 2,440 12
12' open sectional multi deck—5-deck 5,000 12
Cutting board 44–100 10
Dehydrators 2,500–6,500 10
Dishwasher
Under counter 3,300–5,500 10
Door-type—standing 3,750–13,000 10
Display risers 87 10
Fat tester 520–1,500 10
Floor cleaner machine—cleaner/buffer 975 10
Gloves—metal mesh 50 10
Grinder 650–2,400 10
Lobster tank 8,500 10
Mixer 300–2,100 10
Mixer/grinder combo 700–2,500 10
Poultry cutter 1,895 10
Sausage stuffing machines 1,100–3,600 10
Saw, meat and bone 3,500 10
Scales 300 10
Sharpener—knives 475–800 10
Sinks
One tub 250–365 10
Two tub 390–580 10
Three tub 480–760 10
Slicer—meat and cheese 500–3,000 10
Smoker 500–3,500 10
Table—budget equipment stands (24" x 24" and 24" x 30"),
galvanized and stainless
290–430 10
150-303-441 (Rev. 11-14-23)
42
Table—depanning, stainless $970–1,550 10
Table—stainless steel with undershelf 460–970 10
Tenderizer 1,400 10
Vacuum sealer 1,600 10
Walk-in freezer
6' x 4' 4,800 12
8' x 8' 6,800 12
10' x 10' 8,200 12
Wrapping machine—hand 200 10
Wrapping machine—power 450–3,000 10
Meat and deli shops (cont.)
Meat shop
Item Typical cost new Age/life table
150-303-441 (Rev. 11-14-23)
43
Meat and deli shops (cont.)
Deli shop
Item Typical cost new Age/life table
BBQ cooker $3,500–5,800 10
Blender 450 7
Carving station with heat lamp 1,200 10
12" base 1,000 15 C
18" base 1,500 15 C
Case, deli
Refrigerated
Countertop refrigerator, 24", 1 door 1,200 12
Display—48" wide 5,700 12
Display—60" wide 6,500 12
Display—72" wide 7,000 12
Display—98" wide 10,000 12
Wall—1-door (24" wide x 64" high) 1,200 12
Wall—2-door (42" wide x 79" high) 2,100 12
Wall—3-door (78" wide x 79" high) 3,200 12
Ice chest freezer (44" wide x 27" deep x 38" high) 1,200 12
Sushi case—50" 1,900 12
Sushi case—60" 2,100 12
Sushi case—70" 2,300 12
Heated
Countertop—28" wide x 24" high 650 12
Countertop—2-pan, 29" wide x 24" high 1,950 12
Display—48" wide 7,000 12
Display—60" wide 8,500 12
Display—72" wide 9,500 12
Display—98" wide 12,000 12
Pizza display—12" 3-tier 950 12
Pizza display—12" 4-tier 1,200 12
Wall—1-door (35" wide x 79" high) 4,500 12
Wall —2-door (55" wide x 79" high) 4,500 12
Wall—2-door (68" wide x 79" high) 6,200 12
Dishwasher (see restaurant section)
Drink dispenser—noncarbonated / refrigerated
Single, 5 gallon 700 10
Double, 5 gallon 900 10
Triple, 5 gallon 1,230 10
Drink dispenser—soda fountain 1,500—3,800 10
Food processor—commercial 800—1,200 10
Freezer (see restaurant section)
Fryer, deep fat and pressurized (see restaurant section)
150-303-441 (Rev. 11-14-23)
44
Meat and deli shops (cont.)
Deli shop
Item Typical cost new Age/life table
Grater $700 10
Hamburger patty press
4" 343 10
5" 376 10
6" 419 10
7" 419 10
Heated air curtain
36" 1,200 10
48" 1,250 10
60" 1,300 10
72" 1,350 10
Heated warming shelf
36" 375 12
48" 500 12
Hood, service—deli with fire protection (4' × 13')
10,000 10
Hood ventilation systems (see restaurant section)
Hot dog roller grill 800–1,800 12
Lettuce chopper/shredder 450 10
Liquid countertop food warmer with pump and
heated spout
3.5 quart 200 12
7 quart 250 12
11 quart 275 12
Microwave (see restaurant section)
Milkshaker 150 10
Mixer (see restaurant section)
Ranges and ovens (see restaurant section except for small units)
36" range/oven/grill combo 2,500–5,000 10
Refrigerator (see restaurant section)
Rotisserie oven 8,500–16,000 10
Salad deli bar/island
4' food bar—mobile 850 12
6' food bar—mobile 1,200 12
Sink (see restaurant section)
Slicing machine—10" 750 10
Slicing machine—12" 900 10
Steamer 1,000–6,500 10
Tables and chairs (see restaurant section)
Toaster—regular 375 10
Toaster—conveyer 800 10
150-303-441 (Rev. 11-14-23)
45
Examining rooms $4,635 15 C
Laboratory 8,755 10
Minor surgery room 19,570 10
Per item cost
Antepartum (fetal) monitors 900–4,300 7
Aspirators
Portable 300–780 10
Two pumps 870–2,400 10
Audiometers (hearing tests) 2,100–3,900 10
Autoclaves (sterilizer) 3,400–4,200 10
Blood analyzer (serometer) 21,630 7
Blood pressure gauge—table or wall-mounted (aneroid) 125 7
Carts (anesthesia, emergency, prescription, etc.) 1,200–2,500 15 C
Centrifuge 223–1,325 7
Chair—blood drawing 430–650 10
Chart/magazine holder 50–150 15 C
Chemical analyzers 42,320 7
Defibrillators 1,650–9,400 7
Diagnostic set (Welch Allyn 3.5v diagnostic) 550 7
Diagnostic system—wall mount (Welch Allyn 3.5v diagnostic) 1,000 15 C
Dopplers 450–7,000 7
Drug cabinet 400 15 C
ECG/EKG machines 3,000–5,600 7
Examining room cabinets 1,050–1,400 15 C
Filing systems
Built-in sliding shelves 1,950 15 C
Shelving—single entry 450 15 C
Fluoroscopic x-ray
Small clinic 205,000 15 C
Large clinic 457,000 15 C
Hematology analyzers 9,500–217,000 15 C
Goose neck lamp 80 10
Infusion pump stands (IV racks, etc.) 175–250 15 C
Instruments 3,090 5 B
Microscope 1,545 15 C
Compound 950–2,000 15 C
Stereo 460–690 15 C
Surgical 6,650–10,500 15 C
Mini mass spectrometer 22,900 10
Pediatric infant crib 1,200 15 C
Pediatric tables 1,580–2,600 10
Reference libraries 950 No dep.
Medical
Item/total room cost Typical cost new Age/life table
150-303-441 (Rev. 11-14-23)
46
Refrigerator for lab $1,275–7,700 12
Spirometer 1,500–3,800 7
Stools/chairs for doctor and assistant (2 chairs) 500 10
Suction pump 260 10
Surgery room cabinets (5') 825 10
Surgery room lights 3,100 10
Surgery table—major procedure 15,500 10
Surgery table—minor procedure 7,210 10
Tablet counter 1,205 10
Tables—utility (stainless steel, portable with tray) 570–850 15 C
Examining table
Manual 1,350–2,800 15 C
Power 1,850–10,875 15 C
Treatment table 500–3,400 15 C
Ultrasound 1,300–2,650 5 B
Ultraviolet exam light (woods) 340 10
Vital signs monitor 900–7,960 7
Waste receivers 185 10
X-ray lead apron 65–150 15 C
X-ray machine 54,000 15 C
Medical (cont.)
Item Typical cost new Age/life table
150-303-441 (Rev. 11-14-23)
47
Movie theater equipment
Item Typical cost new Age/life table
Amplify speakers ticket booth $550 10
Computer point of sale station 1,250 5 B
Crowd control pole and rope 140 10
Digital cinema system (projector, lens, and server) 65,000 15 C
Omni max projector (sound extra) 110,000 15 C
Omni-term ticket and concession system
Small system—1 ticket outlet and 3 concession terminals 8,250 5 B
Large system—unlimited ticket outlets and concession terminals 13,500 5 B
Projector with reel transport system (includes lenses, makeup table,
platter, and transport) 23,700 15 C
Projectors (older system) 16,800 15 C
Note: 2 required per screen
Screens (includes frame and installation) per square foot (15' x 30') 2.50 white 15 C
7.50 silver 15 C
Sound system
Dolby 20,050 10
THX (add to Dolby) 6,000 10
Splicing machine 430 15 C
Concession equipment
Cotton candy maker 1,100–1,950 10
Express multiples—3–5 pump condiments 680–830 10
Hot dog merchandiser—countertop unit with bun warmer 1,400 10
Ice machine 5,000 10
Nacho cheese warmer 380 10
Nacho chip case 380 10
Point of sale system 2,000 5 B
Popcorn machine
6 oz. kettle (stainless steel) 639 10
8 oz. kettle (stainless steel) 1,299 10
12 oz. kettle (stainless steel) 1,419 10
18 oz. kettle (stainless steel) 1,979 10
Pizza cabinet 510–1,200 10
Pretzel bake and serve cabinet 1,370 10
Soft drink dispensers—CO
2
1,500–3,800 10
150-303-441 (Rev. 11-14-23)
48
Bookcases
Laminate
2 shelf $40–100 15 C
3 shelf 50–80 15 C
4 shelf 100 15 C
5 shelf 130 15 C
Metal
2 shelf 110 15 C
3 shelf 130 15 C
4 shelf 160 15 C
5 shelf 200 15 C
6 shelf 240 15 C
Wood
3 shelf 60 15 C
4 shelf 90 15 C
Chairs
Drafting 100–700 15 C
Executive
Leather 130–1,500 15 C
Posture 130–2,100 15 C
Folding
Steel 12 15 C
Steel—padded 26 15 C
Steel with mesh 50 15 C
Steel with plastic seat 25 15 C
Guest
Steel—padded 130–550 15 C
Wood 160–530 15 C
Stacking
Steel—padded 25–80 15 C
Steel—plastic 55–125 15 C
Steno/task
with arms 179–534 15 C
without arms 30–183 15 C
Conference table
Round —42-inch diameter 190–419 15 C
48-inch diameter 380–729 15 C
Wood—6' 330–1,090 15 C
Wood—8' 300–2,050 15 C
Credenza
Computer 300–2,400 15 C
Laminate/veneer 210–2,205 15 C
Office
Item Typical cost new Age/life table
Furniture
150-303-441 (Rev. 11-14-23)
49
Steel $320–1,200 15 C
Wood—solid 680–3,430 15 C
Desk—steel
Economy 175–500 15 C
Executive 400–1,735 15 C
Single pedestal 226–460 15 C
Desk—wood and laminates
Economy 135–1,075 15 C
Executive 430–4,235 15 C
L-workstation 330–3,900 15 C
Single pedestal 225–1,220 15 C
Drafting table (with base) 150–275 15 C
Reception room
Sofa 350–1,500 15 C
Settee 350–920 15 C
Love seat 285–1,090 15 C
Chair 52–600 15 C
Corner table 55–560 15 C
Coffee table 77–733 15 C
Reception counter 238–4,150 15 C
Secretarial workstation 275–980 15 C
Typewriter/computer table
Laminate 78–247 15 C
Metal 88–316 15 C
Work table—6'
Folding/plastic 45–535 15 C
Metal/steel 150–310 15 C
Wood/laminate 150–440 15 C
Equipment
Calculator
Desk model—ink roll and display printer 18–200 5 C
Handheld 4–155 5 C
Cell phone 10–1,000 3 B
Digital camera 18–2,500+ 5 A
Easel (dry erase and pad) 140–720 10
Electronic labeling system 42–535 10
Electronic whiteboard 201–6,175 10
Fax (primary fax function) 60–99 5 B
Fax, laser 179–300 5 B
Laminator 45–2,150 5 B
Multifunction—Fax/copier/printer/scanner
Color laser (all-in-one) 400–700 5 B
Inkjet (all-in-one) 129–500 5 B
Office (cont.)
Item Typical cost new Age/life table
150-303-441 (Rev. 11-14-23)
50
Mono laser (all-in-one) $200–2,700 5 B
Projector, digital (including multimedia/LCD, etc.) 211–20,000+ 5 A
Projector, digital wall display DLP 125–20,000+ 5 A
Projector, overhead 133–1,125 5 C
Printer
Color laser 299–700 5 B
Dot matrix 209–329 5 B
Inkjet 89–549 5 B
Mono laser 120–900 5 B
Photo 99–300 5 B
Safe 75–5,379 15 C
Scanner 89–360 5 B
Shredder 60–5,500 10
Typewriter 140–450 10
Filing cabinets
Fireproof—lateral
2 drawer 1,300– 4,200 15 C
4 drawer 1,810– 3,600 15 C
Fireproof—vertical
2 drawer 450–1,880 15 C
4 drawer 685–3,500 15 C
Legal—lateral
2 drawer 190–830 15 C
3 drawer 400–695 15 C
4 drawer 500–1,060 15 C
5 drawer 685–1,086 15 C
Open shelf file 550–830 15 C
Legal—vertical
2 drawer 210–770 15 C
4 drawer 264–600 15 C
Letter—lateral
2 drawer 190–575 15 C
3 drawer 408–650 15 C
4 drawer 475–1,060 15 C
5 drawer 660–1,085 15 C
Open shelf file 510–1,085 15 C
Letter—vertical
2 drawer 80–202 15 C
4 drawer 200–580 15 C
Map
5 drawer 542–1,634 15 C
10 drawer 550–1,435 15 C
Large enclosed 820–1,002 15 C
Office (cont.)
Item Typical cost new Age/life table
150-303-441 (Rev. 11-14-23)
51
Optical
Item Typical cost new Age/life table
Automatic refractor with keratometer $10,000–10,500 15 C
Binocular indirect ophthalmoscope
Transformer 382 10
Wireless 2,040–2,660 10
Wireless LED 2,395–3,933 10
Buffer 600—1,525 10
Chair and stand—optimetrics 8,097 10
Contact lens center (CLC) (table, mirror, sink, and modification unit) 1,700 10
Digital imaging system (can retrofit to most existing slit lamps) 3,995 10
Digital scanner 16,500 10
Direct ophthalmoscope (head only) 210–278 10
Handle 119 10
Edging system 34,350 10
Hand edger 545–955 10
Exam chair 4,040–6,480 10
Frame warmer with beads 205 10
Fundus camera
Mydriatic 26,910 10
Non-mydriatic 21,710 10
Groover—auto 755–875 10
Hand instrument package 850 5 B
Lane package—indirect, transformer, and hand instruments 2,650 10
Instrument stand 5,040–5,260 10
Keratometer 1,650–2,150 10
Lensometer
Automated 2,056–3,895 10
Manual 1,325–3,000 10
Pachymeter 2,850 10
Perimeter 10,500–17,500 10
Polisher 550–1,525 10
Procedure chair 1,795–2,580 10
Projector (includes screen, slides, and mounts)
Automated 1,660–2,900 10
Mirror set 5,000 10
Non-automated 953 10
Pupilometer, digital 380–520 10
Radius gauge or scope 400–2,000 10
Refractor (Phoroptor) 3,916–6,644 10
Refractor (Phoroptor, digital) 6,500–11,250 10
Retinscope 305 10
150-303-441 (Rev. 11-14-23)
52
Item Typical cost new Age/life table
Salt pan and frame warmer $100–250 10
Screening table 2,600–5,500 10
Slit lamp 3,780–14,385+ 10
Portable or handheld 3,600–5,253 10
Stool (each) 244–528 10
Tinter 495–950 10
Tonometer
Applanation 1,730–11,073 10
Noncontact 6,000–9,700 10
Tono-Pen 3,223–3,675 10
Topographer 10,000–11,000 10
Transilluminator 82 10
Trial lens set and frame 375–875 10
Ultrasonic cleaner 70–177 10
Ultrasound 3,500–8,000 10
Vision tester 2,400–3,206 10
Visual acuity system 995–3,350 5 B
Optical (cont.)
150-303-441 (Rev. 11-14-23)
53
Phone equipment
Item Typical cost new Age/life table
Business phone systems
Small independent system $623–1,800+ 5 B
Each phone 66–293 5 B
Larger systems (get original cost) 2,000+ 5 B
Conference room phone equipment 250–1,250 5 B
Enclosures
Exterior
British superman booth 2,600 5 B
Full enclosure (superman booth) 1,560 5 B
Upright enclosure with pedestal 200–425 5 B
Wooden superman booth 2,450 5 B
Interior
Indoor enclosure—metal wraparound 995 5 B
Indoor enclosure—plastic sides 300–365 5 B
Indoor enclosure—wood frame, to the floor 975 5 B
Wall-mounted stainless steel—panel only 99 5 B
Wall-mounted stainless steel—surface mount panel 430–450 5 B
Wall-mounted wood frame 100–110 5 B
Illuminated telephone sign 25 5 B
Inmate/armored/weatherproof phones
Armored coinless phone 139–280 5 B
Bell-style coinless and emergency phone 170–220 5 B
Elevator phone 317 5 B
Explosion-proof phone 739–1,301 5 B
Panel phones 305–575 5 B
Pay phone (includes installation)
Coin drop—credit card by key input 299–489 5 B
Coin drop or credit card slide 899–1,299 5 B
No-coin phones
Regular 20–23 5 B
Regular—no dial 25 5 B
Wall-mount 20 5 B
Wall-mount—no dial 25 5 B
Security and alarm systems
Basic small office (ADT) security system with
monitoring agreement 895 15 C
Do-it-yourself security system—no monitoring
agreement (alarm) 150–800 15 C
Larger commercial systems 2,500–100,000 15 C
TTY equipment (telecommunication device for the deaf)
(add on)
225–693+ 5 B
Note: TTY equipment is required when a bank of five
or more phones is present.
Can be as much as $900
depending on technology. 5 B
150-303-441 (Rev. 11-14-23)
54
Radio and TV service
Item Typical cost new Age/life table
Amplifiers (power and distribution—wide variety of amps/channels)
$150—3,500 10
Audio metering
Dual channel meter 225–800 10
Loudness meter 450–3,500 10
Audio processors
AM processor—analog 725–1,878 10
AM processor—digital 4,950 10
AM processor—digital and HD 7,990 10
FM encoder and processor—digital and HD 3,990–7,545 10
FM processor—analog 1,649–8,590 10
FM processor—digital 5,490–13,995 10
FM processor—digital and HD 9,590 10
Voice processor (microphone)—analog 210–600 10
Voice processor (microphone)—digital 530–1,600 10
Audio sine and square wave generator 70–150 10
CD duplicator 565–1,895 10
Color bar/Cross-hatch generator 122–2,000 10
Color TV monitor—19 inch 130–1,200 10
Computer monitor video generator 190–350 5 A
Consoles
Analog—6 channel 4,995 10
Analog—8 channel 800–4,995 10
Analog—10 channel 1,600–2,000 10
Analog—12 channel 6,995 10
Analog—18 channel 995–10,395 10
Analog—24 channel 12,995 10
Digital—6 channel 7,995–12,495 10
Digital—12 channel 9,945–14,995 10
Digital—18 channel 8,795–16,995 10
Digital—8 channel with faders 9,750–12,262 10
Digital—12 channel with faders 12,000–21,900 10
Digital—16 channel with faders 14,905–17,064 10
Digital—20 channel with faders 27,600–30,000 10
Digital—24 channel with faders 32,410 10
Converters (analog/digital) 200–3,150 10
CRT analyzer and restorer 1,890–11,200 5 B
DC power supply 27–260 5 B
Degauss coil 46–65 5 B
Digital logic probe 14–45 5 B
Digital multimeter unit
Countertop 750–1,672 10
Handheld 152–270 10
Dual trace oscilloscope (35 mhz/100mhz) 317–969 10
DVD duplicator 316–1,440 10
EAS encoders and decoders
Analog 300 10
Digital 2,695–3,700 10
Digital remote package 4,600 10
150-303-441 (Rev. 11-14-23)
55
Item Typical cost new Age/life table
EPROM programmer $285 10
Field strength meter 25–400 10
Firewire interfaces 200–2,000 10
Frequency counter 100mhz 250–375 10
Headphones and earpieces
Ear buds 59–99 5 B
Headphones 20–995 5 B
Wireless headphones 100–300 5 B
High voltage probe (40kv+) 120–170 10
HUM reduction (aka isolation transformer) 55–310 10
IFB (interruptible fold back)—wireless communication pack 520–7,300 5 B
Microphones
Condenser mic 40–8,000 5 B
Dynamic mic 20–720 5 B
Headworn mic 79–674 5 B
Instrument mic 79–400 5 B
Lapel mic 80–600 5 B
Podium mic 117–450 5 B
Ribbon mic 100–4,300 5 B
Shotgun mic 150–1,750 5 B
Mixers—compact and field
4 channel 80–250 10
6 channel 100 10
8 channel 150–200 10
12 channel 300 10
4 channel sub-mixer 1,780 10
DJ mixers
5 channel digital 230–400 10
Grandmaster 1,100–1,450 10
Powered
8 channel 2 x 150w 670 10
12 channel 2 x 250w 1,050 10
Recording
8 channel 300 10
16 channel 60–2,000 10
32 channel 3,000 10
Mobile power supply 22–173 10
Modulation monitors
AM 1,500 10
AM—digital 7,200 10
FM 4,000–5,150 10
FM—digital 3,950–7,200 10
Multi—AM/FM/digital 4,000 10
MTS TV—stereo generator 500 10
NTSC generator 212–800 10
NTSC signal generator 495–959 10
Radio and TV service (cont.)
150-303-441 (Rev. 11-14-23)
56
Item Typical cost new Age/life table
Podcast
Pro package $1,500 10
Starter package 250 10
Recorders and players
Cassette player 395–771 10
CD players and recorders
CD players—dual 170–635 10
CD players—single 100–799 10
CD recorder 489–1,400 10
Digital multitrack recorders
4-track 200 10
8-track 270–1,000 10
12-track 900 10
16-track 1,200 10
24-track 1,600–2,800 10
48-track 5,000 10
DVD recorder and player 570–2,000 10
Flash recorders and players 400–1,300 10
Logging recorders and software 538–3,900 10
Minidisk recorders and players 400–819 10
R.F. signal generator 150–975 10
Router
Analog 950 5 B
Digital 785 5 B
Network interface analog/digital 3,700–8,500 5 B
RPU transmitters and receivers 1,500–2,800 10
Satellite remote (dual) 410 10
Soldering station 80–675 5 B
Desoldering station 500–860 5 B
Sweep marker generator (marker type) 2,256–5,890 10
Telephone product analyzer/tester 200–400 10
Tone test set with inductive amplifier 60–150 10
Transistor tester 26–475 10
Transmitters and exciters
AM—500 w 8,850 10
AM—1000 w 10,950 10
FM—2.5 kW 18,250 10
FM—4 kW 33,700–42,000 10
FM—5 kW 42,375 10
FM—7.5 kW 53,375 10
FM—12.5 kW 89,825 10
TV analyzer (digital and analog) 12,673–13,340 10
Video monitor tester 180–650 10
Waveform generator 880–5,860 10
Radio and TV service (cont.)
150-303-441 (Rev. 11-14-23)
57
Restaurant equipment
Item Typical cost new Age/life table
BBQ cooker $3,500–5,800 10
Beer dispenser—direct draw (back bar)
1 tap—1 keg capacity 1,089–1,450 12
1 tap—2 keg capacity 2,000 12
2 tap—2 keg capacity 2,050–2,400 12
2 tap—3 keg capacity 2,400–2,900 12
Blender—commercial food 900 7
Blender—commercial liquid 150–1,000 7
Blending station—beverage/worktables with sinks 1,200–3,000 10
Bowl cutter (cuts meats, fruits, veggies, and breads) 3,350 10
Broilers—electric
24" 1,775 10
36" 2,400 10
Broilers—gas
15"–22" 750–2,000 7
24" 1,200–2,750 7
36" 1,700–3,200 7
42"+ 1,750–5,000 7
Broilers—salamander style
Electric 26" countertop 1,400 10
Gas 36" countertop 2,300 10
Gas 36" range mount 2,500 10
Gas 60" countertop—cheesemelter 4,000 10
Buffet table (includes sneeze shield)
Portable cold food—Salad/deli bar
4' food bar—mobile 850 12
6' food bar—mobile 1,200 12
Portable hot food 1,260–1,575 10
2 openings 1,900 10
3 openings 2,150 10
4 openings 2,300–6,000 10
Bun warmer
1 drawer 1,150 10
2 drawer 1,900 10
3 drawer 2,400 10
Burger patty press
4" 343 10
5" 376 10
6" 419 10
7" 426 10
Bus boxes 10–20 7
Bus cart with trash container and silverware tray 260–350 10
Can opener, manual 100–430 10
electric 575–1,300 10
Carving station with heat lamp 1,200 10
12' base 1,000 15 C
18' base 1,500 15 C
150-303-441 (Rev. 11-14-23)
58
Restaurant equipment (cont.)
Item Typical cost new Age/life table
Case, deli
Heated
Countertop—28" wide x 24" high $650 10
Countertop—2-pan, 29" wide x 24" high 1,951 10
Display—48" wide 7,000 10
Display—60" wide 8,500 10
Display—72" wide 9,500 10
Display—98" wide 12,000 10
Pizza display—12" 3-tier 950 10
Pizza display—12" 4-tier 1,200 10
Wall—1-door, 35" wide x 79" high 4,500 10
Wall—2-door, 55" wide x 79" high 4,500 10
Wall—2-door, 68" wide x 79" high 6,200 10
Refrigerated
Countertop refrigerator—24", 1 door 1,200 12
Display—48" wide 5,700 12
Display—60" wide 6,500 12
Display—72" wide 7,000 12
Display—98" wide 10,000 12
Ice chest freezer—44" wide x 27" deep x 38" high 1,200 12
Sushi case—50" 2,400 12
Sushi case—60" 2,700 12
Sushi case—70" 3,000 12
Wall—1 door, 24" wide x 64" high 1,200 12
Wall—2 door, 42" wide x 79" high 2,100 12
Wall—3 door, 78" wide x 79" high 3,200 12
Chairs/seating
Barstool with foot rail—no back 31–200 7
Barstool with padded back and foot rail 100–305 7
Booster seat (child’s) 25–35 10
Booth seating
Single 250–730 10
Double (two sides joined by back) 380–1,150 10
Economy stackable 26–30 7
Folding 14–30 7
Formal dining stackable 100–200 10
High chair (child’s) 50–160 10
Lounge armchair—padded with casters 200–350 10
Typical style
Fair quality 30–100 7
Average quality 100–225 7
Superior quality 200–350 10
Coffee equipment
Cappuccino dispensers—1 to 3 flavors 800–1,400 10
Coffee airpot brewers
Single 365–650 10
Double 605–1,065 10
150-303-441 (Rev. 11-14-23)
59
Item Typical cost new Age/life table
Coffee airpots $55–70 10
Coffee pot brewer
1 warmer 280 10
2 warmers 300 10
3 warmers 610–630 10
Coffee shuttle brewers
Single 900 10
Double 1,400–1,700 10
Coffee urn, 100 cups 315 10
Espresso machines
One group 3,200 10
Two group 4,200 10
Grinder—semiautomatic 30 lbs. 665 10
Cutting board 44–100 5 C
Deep fryer—countertop
Single basket 500–800 10
Double basket 1,450–2,500 10
Deep fryer—freestanding
Double/triple basket, double/triple well 3,300–15,000 10
Full or twin basket/single well 710–2,500 10
Pressure fryer (electric/gas) 9,300–15,000 10
Dishes (see table settings and kitchen items)
Dishwasher—conveyor model 9,500–16,700 10
Dishwasher—door-type, standing
High temperature 7,700–10,100 10
Low temperature 3,000–8,250 10
Dishwasher
High temperature 6,995–9,940 10
Low temperature 3,675–7,875 10
Dishwasher—undercounter models
High temperature 3,300–5,500 10
Low temperature 3,500–5,050 10
Drink dispenser—noncarbonated, refrigerated
Single, 5 gallon 700 10
Double, 5 gallon 990 10
Triple, 5 gallon 1,230 10
Drink dispenser—soda fountain 1,500–3,800 10
Fat tester 520–1,500 10
Fat vat 475 10
Floor cleaner machine—cleaner/buffer 975 10
Food processor (commercial) 800–3,600 10
Freezers
Stand-alone
1-door 1,500 12
2-door 2,000 12
3-door 2,500 12
Restaurant equipment (cont.)
150-303-441 (Rev. 11-14-23)
60
Item Typical cost new Age/life table
Walk-in freezer
6' x 4' $4,800 12
8' x 8' 6,800 12
10' x 10' 8,200 12
Glassware (see table settings and kitchen items)
Granita machine 2,000 10
Grater 700 10
Griddle—countertop
36" 2,800 10
48" 3,500 10
60" 4,300 10
Grills—clamshell and panini 1,000–1,300 10
Grinder 650–2,400 10
Guest pager kit with 5 pagers (coaster pagers only) 340 10
Guest pager starter kit with 5 pagers (coaster pagers and
charging rack)
630 10
Hamburger patty press (see burger patty press)
Heat lamps with base 170–295 10
Heated air curtain
36" 1,200 10
48" 1,250 10
60" 1,300 10
72" 1,350 10
Heated warming shelf
36" 400 10
48" 500 10
Hood ventilation systems—with fire suppression systems
Exhaust-only with fire suppression
4' x 48" 3,595 10
9' x 48" 4,495 10
16' x 48" 6,860 10
20' x 48" 7,970 10
Add $1,000 to each package for “Make Up Air”
Add for heated “Make Up Air” 7,000–10,000
Vent-less portable system 5,690 10
Hot chocolate machine 1,200 10
Hot dog roller grill 800–1,800 10
Hot dog steamer/bun warmer 500–815 10
Hot plate—double gas or electric 500 10
Ice cream cabinet 1,000–3,500 12
Ice cream freezer bunker—portable (must have wheels) 690–11,860 12
Ice cream maker (2 quart in 20 minutes) 1,200 10
Ice cream maker—large (soft serve 7 quart countertop) 3,100–5,000 10
Ice dispenser/maker—touch-free countertop
Cubelet (273 lbs.) 3,300 10
Flaked (392 lbs.) 3,000 10
Flaked (453 lbs.) 3,250 10
Restaurant equipment (cont.)
150-303-441 (Rev. 11-14-23)
61
Item Typical cost new Age/life table
Nugget (523 lbs.) $4,100 10
Ice machines with bins
Cuber (290 lbs.) 2,250 10
Cuber (339 lbs.) 5,200 10
Flaker (400 lbs.) 2,800 10
Flaker and nugget (205 lbs.) 3,500 10
Ice merchandiser (double door) 2,925 12
Ice storage bins
370 lbs. 750 12
778 lbs. 1,050 12
Ice tea brewer 730–900 10
Lettuce chopper/shredder 450 10
Liquid countertop food warmer with pump and heated spout
3.5 quart
200 12
7 quart
250 12
11 quart
275 12
Microwave
1000 watts 265–600 10
Approximately 1800 watts 1,120–1,375 10
Approximately 2100 watts 1,150–1,715 10
Milk dispenser
Single valve—6 gallon 1,400 10
Double valve—12 gallon 1,500 10
Triple valve—18 gallon 1,800 10
Milkshaker 150 10
Mixer—with S/S bowl, beater and wire whip
12–quart bowl 2,680 10
20–quart bowl 2,100–4,400 10
30–quart bowl 3,500–7,300 10
40–quart bowl 5,800–9,500 10
60–quart bowl 8,000–8,400 10
80-quart bowl 10,300 10
Mixer/grinder combo 700–2,500 10
Nacho cheese warmer 285–370 10
Nacho chip warmer 355 10
Oriental wok stove
1 burner (13"–16") 950–1,100 10
2 burners 3,700–5,000 10
Ovens
Combination, including steam feature
Single 8,300–35,000 10
Double 35,000–48,000 10
Convection—freestanding
Single 2,600–6,900 10
Double 5,200–7,800 10
Conveyer
14" wide 1,700–3,800 10
18" wide 3,600–4,100 10
Restaurant equipment (cont.)
150-303-441 (Rev. 11-14-23)
62
Item Typical cost new Age/life table
20" wide $7,900–8,500 10
32" wide 12,500–26,000 10
Countertop—small 300–700 10
Deck ovens (for pizza)
1 deck (2–3 pans) 6,370–13,900 10
2 decks (4–6 pans) 10,650–21,600 10
3 decks (6–9 pans) 15,050–29,300 10
4 decks (8–12 pans) 19,225–37,050 10
High speed 6,000–10,000 10
Rotisserie 8,500–16,000 10
Slow roast—heat and hold ovens
40 lb. capacity 3,000 10
100 lb. capacity 3,800 10
240 lb. capacity 5,800 10
Oyster shucker
Electric 280 10
Manual 135 10
Pasta cooker, stand-alone 2,900–7,000 10
Pizza dough press 1,700–4,000 10
Popcorn butter dispenser (see liquid countertop food warmer)
Popcorn machine 155–1,675 10
Pots and pans (see table setting and kitchen items)
Pretzel display merchandiser 565 10
Range—freestanding
36" range/oven/grill combo 1,800–7,000 10
48" range/oven/grill combo 5,500–8,600 10
60" range/oven/grill combo 2,800–9,100 10
Refrigerators
Glass and plate chiller 1,550–2,125 12
Stand-alone
1 door 1,200–2,400 12
2 door 1,500–3,000 12
3 door 4,000 12
Under counter
1 door 1,200–1,400 12
2 door 1,750–2,500 12
3 door 3,200 12
Walk-in refrigerator
6' x 6' 2,750–5,800 12
8' x 8' 3,700–6,500 12
10' x 10' 4,700–8,000 12
Wine cooler 1,200–1,800 12
Rice cooker
30-cup 250 10
55-cup 550 10
Roll warming drawers (see bun warmer)
Sausage stuffing machines 1,100–3,600 10
Scales 300 10
Restaurant equipment (cont.)
150-303-441 (Rev. 11-14-23)
63
Item Typical cost new Age/life table
Shake mixers (see milkshaker)
Sharpener—knives $475–800 10
Silverware (see table settings and kitchen items)
Sinks
One tub 250–365 10
Two tubs 390–580 10
Three tubs 480–760 10
Slicer—meat and cheese 500–3,000 10
Slicing machine 10" 850 10
Slicing machine 12" 1,250 10
Smoker 500–3,500 10
Snow cone machine 900 10
Soda fountain dispenser (CO
2
) 1,500–3,800 10
Soft ice cream machine (see ice cream)
Soup kettles
7 quart 140–170 10
10.5 quart 115 10
11 quart 145–185 10
12 quart (650–1200 watts) 255–485 10
Steamer 1,000–6,500 10
Steam tables—serve wells (gas or electric)
Two openings 885 10
Three openings 860–1,200 10
Four openings 915–1,650 10
Five openings 1,315–1,850 10
Portable (see buffet tables—hot)
Table—kitchen
Budget equipment stands (24" x 24" and 24" x 30");
galvanized or stainless 290–430 10
Depanning, stainless 970–1,550 10
Pizza, refrigerated
1 door, 44" wide 2,800 12
2 door, 67" wide 3,800 12
3 door, 93" wide 5,000 12
4 door, 119" wide 7,000 12
Prep, refrigerated
1 door, 27" long 1,400 12
2 door, 48" long 1,950–2,400 12
2 door, 60" long 2,100–2,650 12
3 door, 72" long 2,500–3,100 12
Chef’s salad top
Table—stainless steel with under shelf 460–970 10
Table—guests
30" x 42" 80–230 10
48" x 48" 115–325 10
Round 36" 85–255 10
Round 48" 130–410 10
Restaurant equipment (cont.)
150-303-441 (Rev. 11-14-23)
64
Item Typical cost new Age/life table
Table with four chairs (basic economy) $200–300 7
Table settings and kitchen items
100-patron capacity; includes dishes, silverware, glassware,
cooking supplies, pot/pans, utensils, etc.
Fair 18,080 10
Average 26,021 10
Good 43,573 10
Tenderizer 1,400 10
Toaster—conveyor 800 10
Toaster—regular 375 10
Topping dispenser 280 10
Uniforms/aprons 50–150 3 A
Utensils (see table settings and kitchen items)
Vacuum cleaner 289 15 C
Vacuum sealer 1,600 10
Vegetable cutter
Lettuce chopper/shredder 425–465 10
Onion bloom 410 10
Onion slicer 340 10
Potato—general fry cutter 180 10
Potato—spiral fry cutter 220 10
Tomato slicer 320 10
Waffle baker
Single—Belgian 750–910 10
Double 925 10
Work tables
Maple top
24" × 48"
365 10
24" × 60"
410 10
24" × 72"
460 10
Stainless steel
24" × 36"
210–365 10
24" × 48"
215–375 10
24" × 60"
235–400 10
24" × 72"
250–430 10
Wrapping machine—hand 200 10
Wrapping machine—power 450–3,000 10
Restaurant equipment (cont.)
150-303-441 (Rev. 11-14-23)
65
Service garage
Item Typical cost new Age/life table
A/C diagnostic system $1,740 15 C
A/C digital refrigerant handling system 1,865–5,455 15 C
A/C refrigerant recovery only system 1,500 15 C
Air compressor (5 hp+)
20 gallon—2 hp 620 14
40 gallon 800 14
60 gallon 850–1,200 14
80 gallon 1,030–2,900 14
120 gallon 2,500–5,500 14
Rotary screw compressor—80 gallon 3,290–4,200 14
Rotary screw compressor—120 gallon 4,100–5,610 14
Air impact tools (½" drive)—average price per tool
(use same average cost for
3
⁄8")
Air hose reel 250 15 C
Cutting tools 93 15 C
Drills 118 15 C
Grinders 100 15 C
Hammer/chisels 63 15 C
Ratchet 101 15 C
Sanders/blasters 100 15 C
Specialty 88 15 C
Spray gun 122 15 C
Wrenches 113 15 C
Anti-freeze recycler
Independent batch machine 4,000–4,600 15 C
Portable—hooks up to vehicle 2,600 15 C
Auto lifts
2 post and above ground
9,000–10,000 lbs. 1,900–3,900 15 C
12,000 lbs. 3,500–5,900 15 C
15,000 lbs. 3,750–9,000 15 C
4 post and alignment
7,000 lbs. 2,100–3,850 15 C
9,000 lbs. 2,240–3,300 15 C
12,000 lbs. scissor 7,900–11,000 15 C
14,000 lbs. 3,750–7,100 15 C
18,000 lbs. 10,200–11,700 15 C
27,000 lbs. 12,250–16,250 15 C
35,000 lbs. 16,900–19,250 15 C
40,000 lbs. 19,350–22,100 15 C
Motorcycle/ATV lift 710–1,165 15 C
Battery chargers
Bench top 100–150 15 C
150-303-441 (Rev. 11-14-23)
66
Item Typical cost new Age/life table
Wheeled $218–427 15 C
Portable jump carry pack 121–426 15 C
Wheeled 691–1,496 15 C
Battery testers 50–386 15 C
Bearing packer 150 15 C
Bench grinder (6") 50–155 15 C
Body shop repair manual (1 manual, paper) 70 No dep.
Brake bleeder 110 15 C
Brake cleaner (port. brake washer for wet coll. method) 663 15 C
Brake lathe
Combination—rotors, drums, flywheels, etc. 4,127–6,800 15 C
Heavy duty (for trucks and equipment) 7,631 15 C
On-car lathe (don’t remove parts from the car) 5,893–10,000 15 C
Regular—for rotors and drums 4,370–4,865 15 C
Truck adapter kit 1,100 15 C
Brake shop—lathe, bench, micrometer, drum wear
gauge, heavy duty adapter set, etc. 11,644 15 C
CD service manual 3,900 No dep.
Computer—PDF/DVD 2,000 5 B
Drill press 177–830 15 C
Dwell-tach gauges (handheld) 120 15 C
Electric drills—1/4" or 3/8" 50–250 10
Engine analyzer machine 4,000–6,000 5 B
Engine crane/hoist
1 ton 363–670 15 C
2 ton 340–600 15 C
3 ton 5,158 15 C
Engine stand 175–945 15 C
Exhaust ventilation system 1,040–1,407 15 C
Fire extinguishers
Small each 20–65 10
Large each 66–188 10
Floor jacks
2 ton 50 15 C
3 ton 100–155 15 C
Fuel system service machine 3,995 15 C
Diesel 3,995 15 C
Gear oil and lube dispenser 65–478 15 C
Hand tools
Body shop mechanic 2,000–15,000+ 15 C
Service mechanic 3,000–20,000+ 15 C
Headlight aimer 500—1,500 15 C
Leak finder 1,428 15 C
Service garage (cont.)
150-303-441 (Rev. 11-14-23)
67
Item Typical cost new Age/life table
Lube equipment (portable chassis) $945 15 C
Micrometers (also called mikes) and gauges (assorted) 350 15 C
Nitrogen tire filling system 5,644–8,523 15 C
Oil clean/flush machine 1,995–2,995 15 C
Oil drain receiver 84–568 15 C
Oil filter crusher 1,130–2,066 15 C
Parts washing tanks
7 gallon (bench) 115 15 C
20 gallon 226 15 C
30 gallon 372–1,385 15 C
45 gallon 1,092–1,270 15 C
Parts washing tank—spray washer 3,265–5,055 15 C
Plasma cutters
25 amp 975–1,400 15 C
60 amp 2,300–2,675 15 C
80 amp 3,645 15 C
Power broom 700 15 C
Power steering fluid exchanger 1,054 15 C
Press—hydraulic floor and shop
12 ton 1,000 15 C
20 ton 2,500 15 C
30 ton 3,500 15 C
50 ton 5,680 15 C
Spark plug cleaner
Cleaner and tester 550 15 C
Cleaner only—pneumatic air cleaner 30 15 C
Steel shelving— 36" × 72" (per linear foot)
15 15 C
Timing lights 32–70 5 B
Tire changing machine 1,205–12,000 15 C
Tool chests and carts
5 drawer 274–978 15 C
7 drawer 402–670 15 C
10 drawer 853–2,772 15 C
12 drawer 990–3,035 15 C
Cart, zero–two drawer 110–291 15 C
Transmission fluid exchanger 3,252–4,159 15 C
Transmission fluid/power steering fluid exchanger 3,624–4,552 15 C
Transmission jack 250–2,900 15 C
Tube/pipe bending machine 6,935–8,165 15 C
Welder—ARC/MIG 299–2,429 15 C
Wheel alignment machine 10,850–25,000 15 C
Wheel balancers—electronic 1,140–9,299 15 C
Work benches 48" x 29" x 34" (per linear foot) 60 15 C
Service garage (cont.)
150-303-441 (Rev. 11-14-23)
68
Vending machines
Item Typical cost new Age/life table
Bill changer
Coin changer only—$1–$5 bills to coins $595–945 15 B
Coin changer only—$1, $2, $5, $10, and $20 bills to coins 1,395–3,875 15 B
Credit card system retro-fill (add-on) 1,299 15 B
Multifunction—breaks bills to smaller bills and coins 5,299–7,899 15 B
Bulk candy machine 2,499 15 B
Cigarette vending machine 48" 1,700–2,500 15 B
Coffee/espresso flavored—machines
Single flavor 820 10
Two-flavor 1,090 10
Three-flavor 1,350–1,850 10
Four-flavor 2,600–2,400 10
Combination machine—small 2,499 15 B
Combination machine—large 2,699 15 B
Cotton candy snack machine 8,975 15 B
Drinks
Countertop can soda vending machine (48-can capacity) 600 15 B
Junior vending machine—cans only (8–10 selections) 1,000–1,400 15 B
Large vending machine—bottles only 2,800–4,300 15 B
Large vending machine—coins and bills (cans and/or bottles) 1,700–2,500 15 B
Hot beverage vending machine
With grinder capabilities 2,600–3,100 15 B
Without grinder capabilities 1,900–2,400 15 B
Ice cream/frozen food vending 2,200–3,600 15 B
Milk vending machine 5,000 15 B
Snack machine
Junior—up to 40 selections 700–1,700 15 B
Large—over 40 selections 1,800–2,500 15 B
Small—countertop (one–two rows) 300–600 15 B
Snack—refrigerated
5–6 trays—coins and bills 2,650 15 B
Date sensitive items (first in, first out) 7,000 15 B
Vends small plates, salads, sandwiches, and odd items 2,900–5,000 15 B
Water cooler—bottled water dispenser
Cold only 140–279 10
Hot and cold 160–300+ 10
150-303-441 (Rev. 11-14-23)
69
Veterinary
Item Typical cost new Age/life table
Anesthesia machine
For larger animals with vaporizer $5,935–14,500 7
Smaller—regular units with vaporizer 2,000–4,800 7
Small table top system with vaporizer 1,300 7
Buster ICU 220–470 5 C
Cages—stainless steel
8' x 9' (includes top row: four 24" w x 24" h; middle row:
two 36" w x 30" h and one 24" w x 30" h; bottom row: two
48" w x 30" h, double door) 5,833 15 C
8' x 10' (includes top row: four 24" w x 24" h; middle row:
four 24" w x 30" h; bottom row: two 48" w x 30" h) 4,892 15 C
Cast cutter 1,100–1,250 10
Centrifuge 1,760 10
Basic system 200–500 7
Multipurpose 800–2,600 7
Chemistry analyzers 2,500–15,000 7
Cryosurgery units 850–3,200 10
Defibrillators 1,400–2,900 7
Dental units
Main system 1,980–3,500 10
Polishers 500–850 10
Scalers 465–480 10
Scaler/polisher combo 780–1,680 10
Doppler for blood pressure screening and monitoring 1,050 7
ECG/EKG machines 750–2,500 7
Electrolyte analyzers 5,000 7
Electrosurgery units (ESU)
1.7 MHz 600 7
3.0 MHz 1,550 7
4.0 MHz 2,960–17,000 7
Endoscopy
Endoscope 10,300–11,300 10
Positioner 1,900 15 C
Hematology system 11,000–19,900 7
Incubator 430–1,150 10
IV pole 60–445 15 C
IV syringe pumps 1,400 10
Lab scope 1,440 15 C
Lasers 13,500–29,000 10
Lighting
Double surgery mounted light 5,000–16,000 10
150-303-441 (Rev. 11-14-23)
70
Item Typical cost new Age/life table
Floor exam light $250–670 10
Floor mobile surgery light 1,700 10
Mounted reflector light 1,120–4,100 10
Microscopes 350–1,500 15 C
Oscillometric blood pressure monitor 1,350 7
Otoscope—VideoPath veterinary imaging system 1,500 5 B
Patient warming/cooling systems 400–1,600 10
Power sources (handles, desk chargers, and wall transformers)
265–730 10
Pulse oximeter/capnograph 700–3,700 7
Handheld 430–1,200 7
Respiration monitor 420 7
Scales 645–865 15 C
Feline 130–320 15 C
Walk-on 450–990 15 C
Seating—stool 110–1,660 10
Smoke evacuators 980 10
Stands (basin, instrument, and mayo) 160–350 15 C
Sterilizers
Chamber 2,150–10,850 10
Pressure steam 600 10
Table—multipurpose (hydraulic, stainless steel, on wheels) 1,900–2,300 15 C
Bathing 4,500 15 C
Examination—folding wall mounted 1,100 15 C
Examination—lift tables 3,200–5,200 15 C
Surgery 2,700–3,800 15 C
Utility 430–900 15 C
Tonometer 3,150 10
Vet diagnostic set—ophthalmoscope/otoscope (complete) 160 5 B
Vet test (blood chemistry analyzer) 10,815 10
Ultrasonic cleaner 500–2,500 10
Ultrasound 4,000–5,200 5 B
Vital signs monitor 2,320–5,500 10
X-ray
Dental 2,200–6,290 15 C
Portable 4,500–13,600 15 C
Stand 800–1,900 15 C
Stationary 14,500–19,000 15 C
Table 3,400 15 C
Veterinary (cont.)
150-303-441 (Rev. 11-14-23)
71
Video equipment rental
Item Typical cost new Age/life table
BluRay DVD player $150–500 3 B
BluRay 3D DVD player 229–430 3 B
Camcorders—digital 30–3,200 3 B
Cameras—digital 30–7,000 5 A
Consoles
Game Cube—console (upper end may be bundled) 100–125 3 B
Accessories 20–65 3 B
Games 15–200 3 B
Nintendo DS—console (upper end may be bundled) 130–300 3 B
Accessories 10–30 3 B
Games 10–70 3 B
Nintendo DSi—console (upper end may be bundled) 170–350 3 B
Accessories 10–30 3 B
Games 12–250 3 B
Nintendo Wii—console (upper end may be bundled) 190–250 3 B
Accessories 10–190 3 B
Games 10–170 3 B
Playstation 2—console (upper end may be bundled) 100 3 B
Accessories 10–160 3 B
Games 13–120 3 B
Playstation 3—console (upper end may be bundled) 300–1,270 3 B
Games 26–144 3 B
PSP system—console (upper end may be bundled) 170–280 3 B
Accessories 30–75 3 B
Games 10–135 3 B
XBox 360—console (upper end may be bundled) 150–500 3 B
Accessories 10–170 3 B
Games 20–190 3 B
XBox—console (upper end may be bundled) 100 3 B
Accessories 10–70 3 B
Games 14–53 3 B
DVD recorder 125–240 3 B
DVD player 42–100 3 B
DVDs and BluRay 19 3 A
Cases 1 3 A
Videotapes 2 50%
150-303-441 (Rev. 11-14-23)
72
III. Valuation guidelines for
law libraries
150-303-441 (Rev. 11-14-23)
73
Index Section
Corpus Juris Secundum F
Cumulative Bulletins (G.P.O.) N
Dictionaries D
Digest E
Encyclopedias F
English Ruling Cases A
Federal Cases N
Federal Digest E
Federal Procedural Forms P
Federal Reporter H
Federal Rules Decisions H
Federal Supplement H
“FICHE” (West Microfilm) Value Same as Bound Vols.
H
Hillyer’s Forms of Pleading and Practice Q
House and Senate Journals (Oregon) L
Labor Cases (CCH) Bound Volumes N
Lawyer Reports Annotated K
Loose‑Leaf Services (CCH, BNA and RIA) G
Modern Legal Forms P
NACCA J
Negligence Cases (CCH) Bound Volumes N
Negligence Compensation Cases Annotated N
New York Supplement H
Nichols Cyclopedia of Legal Forms Rev. Tax Ed. P
Northeastern Reporter H
Northwestern Reporter H
Opinions of the Attorney General (Oregon and U.S.) I
Oregon Cases (West) N
Oregon Codes C
Oregon Court of Appeals Reports N
Index Section
Advanced Sheets and Pamphlets No Value
American Bar Association Reports J
American Decisions K
American Digest E
American Jurisprudence F
American Jurisprudence Legal Forms Rev. Ed. P
American Jurisprudence Pleading and Practice Rev Ed.
P
American Jurisprudence Trials P
American Maritime Cases N
American Reports K
American State Reports K
American Annotated Cases K
American Law Reports K
American Law Reports Federal K
American Trial Lawyers J
American and English Annotated Cases K
Atlantic Reporter H
Attorney General Reports (Oregon) I
Automobile Cases (C.C.H.) Bound Volumes N
Bender’s Federal Practice Forms P
Board of Tax Appeals Reports N
British Ruling Cases A
Cause of Action R
California Reporter H
Charters and Ordinances B
CLEs S
Codes and Statutes C
Commerce Clearing House (Loose Leaf Serv.) G
Commerce Clearing House (Bound Volumes) N
Corpus Juris F
Index Section
Oregon Digest E
Oregon Law Review J
Oregon Reports N
Oregon Session Laws L
Oregon Tax Court Reports N
Other States’ CD S
Pacific Digest E
Pacific Reporter H
Pacific States Reports N
Periodicals and Law Journals J
Prentice‑Hall Services (Bound Volumes) N
Proof of Facts P
Rabkin & Johnson Current Legal Forms P
Restatement of Law P
Selected Case System K
Senate and House Journals (Oregon) L
Session Laws L
Shepard’s Citator Service M
Southeastern Reporter H
Southern Reporter H
Southwestern Reporter H
Tax Court Reports N
Texts Q
United States Code Annotated C
United States Code Service C
U.S. Code Congressional Service C
U.S. Supreme Court Reports O
U.S. Supreme Court Report Digest E
West Bankruptcy Reporter S
West’s Federal Forms P
Law Libraries
Suggested values for January 1, 2023
This schedule has been prepared by the Property Tax Division of the Oregon Department of Revenue, State of Oregon, in cooperation with Multnomah Law Library and the Oregon State Bar. Owners
of Law Libraries should declare the schedule values to the assessor. No further reduction should be made for depreciation, shopwear, or obsolescence. Space prevents a listing of all books that
might be found in a Law Library. The lack of a listing does not indicate that individual books, sets, or volumes should not be reported. Such unlisted books, sets, or volumes should be reported using
Section Q values unless personal knowledge indicates greater actual value on some sets.
Instructions
Column I: Present value.
Column II: If set incomplete or lapsed deduct complete Column II total from Column I value.
Column III: If deduction of Column II exceeds valuation shown in Column I—value books at price shown in column III, but if no price is indicated then value is as shown in Section Q.
150-303-441 (Rev. 11-14-23)
74
(Columns II, III. See instructions page 71.)
Section Column I Column II Column III
A. British & English
British Ruling Cases Value Section Q
English Ruling Cases Value Section Q
B. Charters & Ordinances
Miscellaneous Volumes Value Section Q
C. Codes & Statutes
Oregon Revised Statutes (2019) $925.00
Oregon Revised Statutes 2018 Supplement $145.00
West’s Oregon Revised Statutes Annotated $4,802.00 $1,623.00 annual supplement $214.00
Oregon Codes Prior 1943 $10.00/edition
U.S. Code Service (USCS) Complete $8,606.00 $3,975.00 annual supplement
Individual Title (for example: Revenue) $671.00 $50.00 volume
U.S. Code Annotated (USCA) Complete $25,476.00 $5,224.00 annual supplement
Individual Title (for example: Revenue) $513.00 $332.00 per volume in title $332.00 volume
U.S. Code, Congressional and Administrative News $4,344.00 $2,400.00 annual service
D. Dictionaries
Ballentine $16.58/edition
Black’s 10th $84.95
Black’s Early Editions $60.00/edition
Bouvier $150.00/edition
Miscellaneous Other Law Dictionaries $10.00/volume
E. Digests
American Digest System:
Century Edition $300.00
First Decennial $300.00
Second Decennial $495.00
Third Decennial $495.00
Fourth Decennial $495.00
Fifth Decennial $300.00
Sixth Decennial $300.00
Seventh Decennial $300.00
150-303-441 (Rev. 11-14-23)
75
(Columns II, III. See instructions page 71.)
Section Column I Column II Column III
Eighth Decennial $495.00
Ninth Decennial—Part 1 $800.00
Ninth Decennial—Part 2 $800.00
Tenth Decennial—Part 1 $2,621.00
Tenth Decennial—Part 2 $4,320.00
Eleventh Decennial—Part 1 $4,922.00
Eleventh Decennial—Part 2 $5,956.00
Eleventh Decennial—Part 3 $7,511.00
Twelfth Decennial—Part 1 $8,303.00
Twelfth Decennial—Part 2 $8,303.00 $152.00/vol
Twelfth Decennial—Part 3 $8,303.00
Twelfth Decennial—Part 4 $8,303.00
Fourteenth General (in progress) $12,281.00 $628.00/vol
Federal Digest (1754–1939) $100.00 Decorative value only
Modern Federal Practice Digest $250.00
West’s Federal Practice Digest, 2nd $395.00
West’s Federal Practice Digest, 3rd $3,962.00
West’s Federal Practice Digest, 4th $28,990.00 $7,057.00 annual supplement
West’s Federal Practice Digest, 5th $48,074.00
New Oregon Digest (Red Binding) $15.00 Decorative value only
West’s Oregon Digest (Green Binding) $13,558.00 $773.00 annual supplement
West’s Bankruptcy Digest 1–25 Volumes in 70 Books $27,356.00 $3,793.00 annual supplement
Pacific Digest:
Covering 1–300 Pacific $100.00
1–100 Pacific 2nd $195.00
101–366 Pacific 3rd $595.00
367–584 Pacific 2nd $3,531.00
525 Pacific 2nd–date $43,326.00 $2,842.00 annual supplement
U.S. Supreme Court Digest:
Lawyer’s Edition, 2nd $6,204.00
West’s Edition $16,081.00 $3,268.00 annual supplement
Roses’ Notes with Supplement $10.00
150-303-441 (Rev. 11-14-23)
76
(Columns II, III. See instructions page 71.)
Section Column I Column II Column III
F. Encyclopedias
American Jurisprudence, 1st Complete $10.00
American Jurisprudence, 2nd Complete $23,260.00 $11,372.00 annual supplement
Corpus Juris, Complete $10.00
Corpus Juris Secundum, Complete $58,054.00 $8,013.00 annual supplement
G. Loose Leaf Services
Sold on Calendar or Fiscal Year Basis, includes but not limited to: CCH, BNA, RIA Services Subscription
price of current
year only
No value if not current
H. National Reporter Deduct for missing
National Reporter
volumes:
Atlantic Reporter 1st series—$1 per vol
1–200 $495.00 2nd series—$50 per vol
1 (2nd)–999 (2nd) $14,434.00 $350.00/vol
1 (3rd)–137 (3rd) $31,850.00 $3,044.00/vol
California Reporter
1–286 $2,860.00
1 (2nd)–135 (2nd) $13,428.00 $111.00/vol
1 (3rd)–191 (3rd) $60,169.00 $1,928.00/vol
Federal Appendix
1–640 $25,284.00 $516.00/vol
Federal Reporter
1–300 $995.00
1 (2nd)–999 (2nd) $14,985.00 $146.00/vol
1 (3rd)–822 (3rd) $30,408.00 $1,538.00/vol
1 (4th) $68,990.00
Federal Rules Decisions
1–313 $23,439.00 $2,094.00/vol
150-303-441 (Rev. 11-14-23)
77
(Columns II, III. See instructions page 71.)
Section Column I Column II Column III
Federal Supplement
1–999 $1,995.00
1 (2nd)–999 (2nd) $33,508.00 $890.00/vol
1 (3rd)–151 (3rd) $59,360.00 $890.00/vol
New York Supplement
1–300 $695.00
1(2nd)–999 (2nd) $22,400.00 $622.00/vol
1 (3rd)–30 (3rd) $13,000.00 $896.00/vol
Northeastern Reporter
1–200 $695.00
1 (2nd)–999 (2nd) $15,333.00 $710.00/vol
1 (3rd)–49 (3rd) $27,016.00 $1,474.00/vol
Northwestern Reporter
1–300 $695.00
1 (2nd)–880 (2nd) $16,896.00 $1,267.00/vol
Pacific Reporter
1–300 $995.00
1 (2nd)–999 (2nd) $13,428.00 $84.00/vol
1 (3rd)–371 (3rd) $90,451.00 $2,477.00/vol
Southeastern Reporter
1–200 $995.00
1 (2nd)–785 (2nd) $67,448.00 $2,347.00/vol
Southern Reporter
1–200 $995.00
1 (2nd)–999 (2nd) $14,985.00
1 (3rd)–191 (3rd) $92,073.00 $2,528.00/vol
Southwestern Reporter
1–300 $995.00
1 (2nd)–999 (2nd) $12,480.00
1 (3rd)–488 (3rd) $94,095.00 $2,489.00/vol
150-303-441 (Rev. 11-14-23)
78
(Columns II, III. See instructions page 71.)
Section Column I Column II Column III
I. Opinions Of Attorney General
Oregon 1–49 $921.00 $70.00/vol
Letters Of Advice 1969–2013 + Index $360.00
J. Periodical and Law Journals
Bound Volumes $20.00/vol
($22.00 to bind)
Pamphlets No value
K. Selected Case Systems
American Decisions, 100 volumes $25.00 $0.50/vol
American Reports, 60 volumes $10.00 $0.50/vol
American State Reports, 140 volumes $10.00 $0.50/vol
Am and English Anno. Cases, 53 volumes $10.00 $0.50/vol
Lawyers Reports Annotated:
Original Series, 70 volumes $30.99 $0.50/vol
New Series, 52 volumes $10.00 $0.50/vol
Letter Series (1915A–1918F), 24 volumes $10.00 $0.50/vol
Digest, 10 volumes $5.00 $0.50/vol
American Law Reports (ALR)
1st 1–175 and Permanent Digest $646.00 $1.00/vol
2nd 1–100 $695.00 $5.00/vol
Later Case Service 2nd Series $13,137.00
Permanent Digest 2nd Series No value
3rd 1–100 $4,885.00 $5.00/vol
4th 1–90 $6,154.00 $5.00/vol
5th 1–125 $4,758.00 $6.00/vol
6th 1–104 $11,338.00 $505.00/vol $10.00/vol
7th 1–100 $20,546.00 $6.00/vol
ALR Digest and Index $2,498.00 $372.00 annual supplement $152.00/vol
American Law Reports Federal
1st 1–9 $7,451.00 $6.00/vol
2nd 1–94 $12,517.00 $585.00/vol $10.00/vol
3rd $23,205.00
American Law Reports International
1st 1–10 $12,185.00 $362.00/vol
150-303-441 (Rev. 11-14-23)
79
(Columns II, III. See instructions page 71.)
Section Column I Column II Column III
L. Session Laws and House-Senate Journals
Oregon
Prior to 1900, each $40.00
1900–1950 $20.00
1951–1995 $40.00
1996–2001 $90.00
2003–2009 $265.00
2010–2012 $245.00
2013–2014 $295.00
2015–2016 $300.00
2017–2018 $325.00
2019–2020 $350.00
M. Shepard’s Citations (Current Edition)
Atlantic Reporter $3,330.00
Federal Reports $3,707.00
New York Supplement Reporter $3,354.00
Northeastern Reporter $3,362.00
Northwestern Reporter $3,202.00
Oregon Reports $2,856.00
Pacific Reporter $3,330.00
Southeastern Reporter $3,395.00
Southern Reporter $3,330.00
Southwestern Reporter $3,330.00
U.S. Reports $3,759.00/each
GPO, West’s, Law
Ed. editions
Federal Statutes $2,191.00
Miscellaneous:
States other than Oregon $3,386.00
Subjects (for example: Labor Law, Tax Law) $2,856.00
Old Editions No value
N. Reports
State:
Oregon Court of Appeals Reports 1–274 $4,400.00 $85.00/vol
Oregon Reports 1–358 Part Leather $2,252.00 $85.00/vol
150-303-441 (Rev. 11-14-23)
80
(Columns II, III. See instructions page 71.)
Section Column I Column II Column III
Oregon Reports 1–358 All Buckram $3,000.00 $85.00/vol
Oregon Cases (West) 1967–Date
2nd $3,663.00 $81.50
3rd $48,399.00 $2,392
Oregon Reports with Oregon Cases To Update $10,366.00 $961.00/vol
Oregon Tax Court Reports 1–18 $965.00 $85.00/vol (ceased publication)
Pre‑Reporter States’ Reports $1.00/vol
Miscellaneous:
Board Of Tax Appeals Reports 1924–1942 (47 Volume) $595.00 $1.00/vol
U.S Tax Court Reports 1942–Date $2,444.00 $24.00/vol $3.00/vol
Cumulative Bulletins (GPO) 1919–2015 $3,670.00 $84.00/vol $3.00/vol
American Maritime Cases 1923–Date $14,025.00 $1,275.00 annual supplement $5.00/vol
Specialty Reports (Bound) Labor, Tax, Arbitration, etc. $12.00/vol
Negligence Compensation Cases Annotated, Complete Value Section Q
An Incomplete NCCA Set Value Section P
West’s Bankruptcy Reporter 1–550 $84,626.00 $2,759.00/vol
O. U.S. Supreme Court Reports
U.S. Supreme Court Reports, GPO 1–563 $6,746.00 $96.00/vol
U.S. Supreme Court Reports, Law Ed
1–100 $975.00
1 (2nd)–186 (2nd) $14,704.00 $355.00/vol
U.S. Supreme Court Reporter (West)
1–128A $25,876.00 $748.00/vol
P. Text and Forms Book Sets (List Specifically) $10.00 /vol
Q. Miscellaneous Set not Listed Elsewhere
(a) Value under Q those items specifically listed as Q $3.00/vol
(b) When no minimum value is shown in column III and total of column II exceeds value shown
in column I, value at $3.00/vol.
(c) Books and sets not specifically listed $3.00/vol
150-303-441 (Rev. 11-14-23)
81
(Columns II, III. See instructions page 71.)
Section Column I Column II Column III
R. Causes of Action
1–30 (1st) $1,962.00 $16.00/vol
1 (2nd)–73 (2nd) $19,787.00 $2,831.00/annual supplement
$1,525.00/vol
S. Oregon State Bar Publications—CLEs
New
Oregon Administrative Law, 2010. 2 Volume $270.00
Arbitration and Mediation, 1996. 2 Volume
with 2008 Supp and Forms On CD $98.00
Appeal and Review: Basics, 2010. 1 Volume $228.00
Appeal and Review: Beyond the Basics, 2013. 1 Volume $144.00
Advising Oregon Businesses with CD, Complete $915.00
2001 Volumes 1 and 2 2017 $420.00 $135.00 2007 supp only
2003 Volumes 3 and 4 2018 $420.00 $140.00 2009 supp only
Volume 5 $175.00
Construction Law in Oregon 2019 $320.00
Construction Law Codebook $100.00
Contract Law in Oregon, 2003, 1 Volume with 2008 Supp $210.00 $75.00 2008 supp only
Oregon Constitutional Law, 2013, 1 Volume $185.00
Criminal Law, 2013. 3 Volumes with Binder $440.00
Criminal Law, 2013. 3 Volumes without Binder $325.00
Bankruptcy Law 1999. 2 Volumes with 2007 Supp and Forms On CD $142.00
Consumer Law in Oregon 2013, 2 Volumes with Binders $320.00
Consumer Law in Oregon 2013, 2 Volumes without Binders $245.00
Creditor’s Rights and Remedies, 2016, 1 Volume with Binder $315.00
Elder Law, 2000, 1 Volume with 2005 Supp and Forms On CD 2017 Revision $282.00 $65.00 2005 supp with CD
Environmental Law, Regulation and Permitting, 1 Volume Soft Bound $180.00
Administering Oregon Estates, 2012, 1 Volume with Binder $305.00
Administering Oregon Estates. 2012, 1 Volume without Binder $225.00
Administering Trusts in Oregon, 2018 $305.00
Guardianships, Conservatorships, and Transfers To Minors, 2018, 1 Volume Soft Bound $165.00
The Ethical Lawyer, 2015, 1 Volume with Binder $275.00
The Ethical Lawyer, 2015, 1 Volume $220.00
Oregon Formal Ethics Opinions, 2016, with 2007, 2010–11, 2014 Supps. 1 Volume $230.00
Family Law, 2013, 3 Volumes with Binder $365.00
150-303-441 (Rev. 11-14-23)
82
(Columns II, III. See instructions page 71.)
Section Column I Column II Column III
Family Law, 2013, 3 Volumes without Binder $295.00
Juvenile Law: Delinquency 2019 $300.00
Juvenile Law: Dependency 2017 $239.00
Insurance Law, 1996, 2 Volumes with 2003 Supp $318.00
Insurance Law: the Basics, 2011, 1 Volume with Binder $162.00
Insurance Law in Oregon 2020 Edition $320.00
Labor and Employment Law: Private Sector, 2011, 2 Volume with Binder $253.00
Labor and Employment Law: Public Sector, 2011, 2 Volume with Binder $235.00
Oregon Attorney Fee Codebook, 2014, 2 Volume $126.00
Oregon Legislation Highlights:
Pre 2009 $30.00
2009 $85.00
2010 $25.00
2011 $25.00
2012 $10.00
2013 $15.00
2014 through 2016 $15.00 ea.
Land Use, 2010, 2 Volumes with Binder $438.00
Real Estate Deskbook Series 2015, complete in 5 Volumes $1,633.00
Individual Volumes of Series $354.00
Torts, 2012, 2 Volumes with Binders $339.00
Torts, 2012, 2 Volumes without Binders $295.00
Damages, 2016, 2 Volumes with 2007 Supp $396.00 $120.00 2007 supp
Federal Civil Litigation in Oregon, 2009, 2 Volumes with Forms On CD $114.00
Oregon Civil Litigation Manual, 2004, 2 Volumes with 2009 Supp, Binders, and CD $165.00 $57.50 2009 supp and forms on CD
Oregon Civil Pleading and Practice, 2012, 2 Volumes with Binders and Forms On CD $475.00
Oregon Civil Pleading and Practice, 2012, without Binders and with Forms On CD $255.00
Oregon Trial Objections, 2009, 1 Volume Spiral Bound $76.00
Oregon Uniform Civil Jury Instructions, 2005, 1 Volume
with 2006–2019 Supps and Forms On CD $515.00
Oregon Uniform Criminal Jury Instructions, 2009, 2 Volume
with 2010–2019 Supp and Forms On CD $535.00
Worker’s Compensation, 2008, 2 Volumes with Binders $81.00
150-303-441 (Rev. 11-14-23)
83
IV. Index
150-303-441 (Rev. 11-14-23)
84
A
Air abrasive cavity prep unit .............................34
Air compressor ........................................6, 8, 9, 65
Air impact tools ............................................... 8, 65
Alarm system .........................................6, 9, 36, 53
Amalgamator ....................................................... 34
Amplify speakers ticket booth ..........................47
Ampliers .............................................................54
Anesthesia machine ........................................7, 69
Anti-freeze recycler .............................................65
Armoire .................................................................16
Aspirator...............................................................45
Audio sine and square ........................................54
Audio processors .................................................54
Auto lifts ............................................................... 65
Automatic refractor with keratometer .............51
B
Back bar, beer dispenser ..................................... 57
Back bar—wet ......................................................24
Backwash unit......................................................25
Bagel display ........................................................20
Baker label printer ...............................................20
Ball cleaner ...........................................................27
Ball engraver ........................................................ 27
Ball resurface machine ........................................27
Ball spinner ..........................................................27
Ball storage racks .................................................27
Ball, house ............................................................27
Ball, measuring .................................................... 28
Basketball games .................................................14
Battery charger ............................................6, 9, 65
Battery tester ....................................................9, 66
BBQ cooker .....................................................43, 57
Bearing packer ................................................. 9, 66
Beds ...........................................................16, 17, 19
Bedspreads ...........................................................19
Bench grinder...................................................9, 66
Bill changer ..........................................................68
Billiard tables (complete) ...................................14
Blender ............................................7, 16, 41, 43, 57
Blending station ...................................................57
Blood analyzer (serometer) ................................45
Blood pressure gauge .........................................45
Blow dryers .................................................... 24, 25
BluRay DVD player ............................................71
Body shop repair manual ...................................66
Bone duster ..........................................................41
Bookcase ...............................................................48
Booster seat ..........................................................58
Booth seating .......................................................58
Bowl cutter ...........................................................57
Bowling light........................................................27
Bowling pins ........................................................27
Brake bleeder .......................................................66
Bread rack .............................................................20
Bread slicer and bagger ......................................20
Broiler ....................................................................57
Bufng machine ..................................................27
Bun divider ..........................................................20
Bun slicer ..............................................................20
Bun warmer .......................................47, 57, 60, 62
Burger patty press ......................................... 44, 57
Bus cart .................................................................57
Buster ICU ............................................................ 69
C
Cabinet, video ......................................................36
Cabinetry .............................................................. 34
Cages ..................................................................... 69
Calculator .....................................................6, 7, 49
Cameras ...................... 6, 7, 8, 13, 34, 36, 49, 51, 71
Can opener .......................................................8, 57
Canned beverage vending .................................68
Cart, cake box ......................................................20
Cart, electric .........................................................36
Cart, shopping .....................................................36
Case, bakery ......................................................... 20
Case, cheese ..........................................................36
Case, display ..........................20, 32, 36, 37, 43, 58
Case, frozen food .........................................6, 8, 36
Case, heated ...................................................36, 58
Case, meat ......................................................37, 41
Case, produce ......................................................37
Case, refrigerated ........................21, 37, 41, 43, 58
Case, seafood .....................................37, 41, 43, 58
Cases/counters ..............................................31, 32
Cash register (electronic) ....................................37
Cassette player .....................................................56
CD service manual .............................................. 66
Cell phone ........................................................7, 49
Centrifuge...................................................8, 45, 69
Chair and stand—optical ...................................51
Chair, all purpose .................................. 6, 7, 24, 25
Chair, barber ........................................................24
Chair, barstool ......................................................58
Chair, dental .........................................................34
Chair, desk ............................................................16
Chair, drafting ......................................................48
Chair, exam ..........................................................51
Chair, executive ...................................................48
Chair, facial ..........................................................25
Chair, folding .................................................48, 58
150-303-441 (Rev. 11-14-23)
85
Chair, guest ..........................................................48
Chair, high chair ..................................................58
Chair, lounge ..................................................17, 58
Chair, massage ..................................................... 25
Chair, shampoo ..............................................24, 25
Chair, stacking .....................................................48
Chair, steno/task ................................................. 48
Chair, styling hydraulic ......................................25
Chair, swivel ........................................................29
Check out scanner unit .................................37, 49
Checkstands ..................................................... 8, 37
Chefs salad top, refrigerated .............................63
Chest of drawers .................................................16
Cigarette dispenser .............................................68
Clock radio with CD ........................................... 16
Clothes hangers ...................................................30
Clothes racks .................................................. 29, 31
Coffee equipment .............................. 16, 37, 58, 68
Coin machine ................................................. 14, 68
Cold food vending ..............................................68
Color bar/cross hatch generator ....................... 54
Color TV monitor ................................................ 54
Combination oven ...............................................61
Compactor ..................................................9, 34, 37
Compressor ....................................................37, 65
Computer-PDF le-DVD ...................................66
Computer monitor video generator .................54
Computer point of sale .......................................47
Concession equipment .......................................47
Consoles..........................................................54, 71
Contact lens center .............................................. 51
Cookie display ..................................................... 21
Cookie machine ................................................... 21
Copy machines ....................................................33
Counter ..................................................... 36, 37, 49
Countertop touch machine ................................14
Credenza ...............................................................16
Crib ..................................................................16, 45
Crowd control pole .............................................47
CRT analyzer and restorer .................................54
Curing lights ........................................................34
Curling iron ..........................................................25
D
Dark room equipment ........................................35
Data processing equipment ...................6, 7, 8, 33
DC power supply ................................................ 54
Digital cinema system ........................................47
Deep fryer .............................................................59
Degauss coil .........................................................54
Delivery system ............................................. 34, 35
Dental scaler ...................................................45, 70
Desk ...................................................2, 6, 16, 19, 49
Desoldering station ............................................. 56
Diagnostic set .................................................45, 70
Digital camera ..................................................7, 49
Digital logic probe ...............................................54
Digital multimeter ...............................................54
Digital multi-track recorder ...............................56
Digital wall display DLP projector ................... 50
Dinette set .............................................................16
Dishwasher ..................................21, 38, 41, 43, 59
Display/shelving ................................................37
Disposal unit ........................................................ 38
Dodo scale ............................................................27
Donut ....................................................................21
Dough divider .....................................................21
Dough sheeter ......................................................21
Draft beer dispenser, refrigerated ..................... 57
Drapes ......................................................... 8, 17, 19
Dresser ..................................................................16
Drill press .............................................................66
Drill, electric .........................................................66
Drilling machine ..................................................27
Drug cabinet .........................................................45
Drink dispenser .................................38, 43, 47, 59
Dryer (clothes) .................................................8, 18
Dual trace oscilloscope ....................................... 54
DVD player ..........................................6, 17, 58, 71
DVD recorder .................................................56, 71
DVDs .....................................................................71
Dwell-tach gauges ...............................................66
E
EAS encoders .......................................................54
Easel, dry erase .................................................... 49
ECG/EKG machines ..................................12, 45, 69
EEG monitors .......................................................12
Electric clippers .............................................24, 26
Electric crane machines ......................................14
Electronic labeling system .................................49
Electronic whiteboard .........................................49
Electrosurgery unit .......................................35, 69
Engine analyzer ................................................... 66
Engine stand ........................................................66
EPROM programmer ..........................................55
Espresso machine ................................................59
Examining room .................................................. 45
Examining room cabinets ..................................45
F
Facial bed ..............................................................25
Facial station ........................................................25
Facial steamer ......................................................25
150-303-441 (Rev. 11-14-23)
86
Fat tester ...............................................................41
Fat vat ...................................................................59
Fax machine .....................................................7, 49
Field strength meter ............................................ 55
File cabinets ......................................................6, 50
Fire extinguisher ..........................................8, 9, 66
Floor jack ..............................................................66
Fluoroscopic x-ray .........................................12, 45
Food processor ...............................................43, 59
Freezer ................6, 8, 23, 36, 39, 43, 45, 58, 59, 60
Frequency counter ..............................................55
Fryer, pressure .....................................................59
Fundus camera ....................................................51
G
Game Cube ...........................................................71
Game table ...........................................................17
Games ...................................................................71
Garbage compactor ......................................... 8, 37
Gear oil dispenser ...........................................9, 66
Generator ..........................................................9, 38
Glass and plate chiller ........................................62
Glassware .............................................................64
Glazer .................................................................... 21
Granita machine ..................................................60
Grid wall panel systems .....................................29
Griddle ..................................................................60
Grills ......................................................................60
Grinder .....................................8, 41, 59, 65, 66, 68
Groover ................................................................. 51
Guest pager ..........................................................60
Gutter mop ........................................................... 31
H
Hair dryer .................................................17, 19, 24
Hair processors .................................................... 25
Hand instruments ...............................................51
Hand tools .......................................... 6, 7, 8, 35, 66
Hardware .........................................................2, 29
Headboard............................................................17
Headlight aimer ..................................................66
Headphones .........................................................55
Heart monitor ..................................................7, 12
Heat lamp ................................................. 43, 57, 60
High chair .............................................................58
High voltage probe .............................................55
Hoist ........................................................ 6, 9, 10, 66
Hood, re protection ....................................44, 60
Hopper ......................................................10, 21, 44
Hot beverage machine ........................................68
Hot chocolate machine .......................................60
Hot dog grill ...................................................44, 60
Hot dog merchandiser ........................................47
Hot dog steamer .................................................. 60
Hot lather machine .............................................24
Hot plate ............................................................... 60
Humidier ............................................................38
I
Ice cream maker...................................................60
Ice dispenser / maker .........................8, 39, 49, 60
Ice merchandiser ...........................................39, 61
Ice tea brewer ....................................................... 61
Illuminated telephone sign ................................ 53
Incubator ..............................................................69
Inatable jump house .........................................14
Instruments ....................................................45, 51
Intra-oral camera system ....................................34
Iron ........................................................................17
Iron/ironing board combo .................................17
Ironing board .......................................................17
Isolation transformer (HUM) ............................55
J
Juice machine ....................................................... 39
Jukebox .................................................................14
Jump house ..........................................................14
K
Kettle ...............................................................20, 63
Keratometer .........................................................51
Kiddie rides ..........................................................14
Kook-E-King ........................................................21
L
Lab scope .............................................................. 69
Labeler ......................................................10, 32, 39
Laboratory ............................................................ 47
Laboratory items .....................................35, 45, 69
Laminator .............................................................49
Lamp, oor ...........................................................17
Lamp, gooseneck (medical) ...............................45
Lamp, slit ........................................................ 51, 52
Lamp, table ...........................................................19
Lamp, wall ...........................................................19
Lane cleaner .........................................................27
Lane machine .......................................................27
Lane monitor system ..........................................27
Lane oil .................................................................28
Law library ........................................................... 73
Lensometer ...........................................................51
Lights (dental) ......................................................35
Lino cloth ..............................................................27
Lino duster ...........................................................27
150-303-441 (Rev. 11-14-23)
87
Lobster tank .........................................................41
Lockers ..................................................................28
Love seat/chair ..............................................17, 49
Lube equipment ..................................................67
Luggage cart ........................................................17
Luggage rack........................................................17
M
Magazine and card rack .....................................39
Magnier lamp ....................................................25
Maid’s cart ............................................................17
Mainframe equipment ........................................33
Manicure stool .....................................................25
Manicure table .....................................................25
Mannequins .........................................................31
Mass spectrometer, mini ....................................45
Massage equipment ............................................25
Meat grinder ........................................................41
Merchandisers ...................................39, 47, 61, 62
Microderm abrasion ...........................................25
Micrometers and gauges ....................................67
Microphones ........................................................55
Microscope .....................................................45, 70
Microwave ......................................................17, 61
Milk dispenser .....................................................61
Mill-drill (complete) ............................................27
Mirrors ................................................17, 29, 31, 51
Mixers .......................................................21, 41, 61
Mixers (radios) .....................................................55
Mobile power supply .........................................55
Molding machine ................................................21
MTS TV-stereo generator ...................................55
N
Nacho cheese warmer ..................................47, 61
Nacho chip case ................................................... 47
Nacho chip warmer ............................................61
Nightstand ...........................................................17
Nitrous oxide system .......................................... 35
NTSC generator ...................................................55
NTSC signal generator .......................................55
O
Oil drain receiver.................................................67
Omni max projector ............................................47
Omni-term ticket and concession system ........ 47
Open play sheets .................................................28
Ophthalmoscope—direct ...................................51
Ophthalmoscope—binocular indirect .............. 51
Optical edging system ........................................ 51
Oriental wok stove .............................................. 61
Otoscope ............................................................... 70
Ovens ..................................................21, 44, 61, 62
Oyster shucker .....................................................62
P
Pallet trucks ..........................................................39
Panini grill ............................................................ 60
Parts washing tanks ............................................ 67
Pasta cooker, stand-alone ................................... 62
Pastry lling injector ...........................................22
Pay phone .............................................................53
Pay phone enclosures .........................................53
Pedicure spa ......................................................... 25
Pencils ...................................................................28
Perimeter ..............................................................51
Personal computers ............................................33
Photo booth .......................................................... 14
Pictures .................................................................17
Pillows ..................................................................16
Pin cleaner ............................................................ 28
Pin cleaning machine ..........................................28
Pineapple corer .................................................... 39
Pizza dough press ...............................................62
Pizza oven—deck ................................................ 62
Playstation 2 and 3 .............................................. 71
Podcast ..................................................................56
Polisher, optical ...................................................51
Polisher, veterinary .............................................69
Pool table light .....................................................14
Pool tables ...........................................................14
Popcorn butter dispenser ...................................62
Popcorn machine ...........................................47, 62
Portable beds .......................................................17
Pot rack .................................................................22
Power broom .......................................................67
Pretzel bake and serve cabinet ..........................47
Pretzel display .....................................................64
Printer ...........................................20, 33, 35, 49, 50
Projector (bakery) ................................................ 22
Projector with reel transport ..............................47
Projector, automated (optical) ...........................51
Projector, digital .............................................47, 50
Projector, mirror set (optical) ............................. 53
Projector, multimedia .........................................50
Projector, non-automated (optical) ...................51
Projector, older cinema ....................................... 47
Projector, omni max ............................................47
Projector, overhead .............................................50
Proofer ..................................................................22
PSP system ...........................................................71
Pupilometer ..........................................................51
150-303-441 (Rev. 11-14-23)
88
R
Rack (bakery) .................................................20, 22
Rack (clothing) ...............................................29, 31
Rack (grocery) ...................................................... 39
Radius gauge or scope ........................................51
Range ..............................................................44, 62
Recliner .................................................................17
Recorders .................................................. 11, 56, 71
Redemption machines ........................................ 15
Reference libraries ............................................... 45
Refractor ...............................................................51
Refrigerator ......................17, 37, 40, 43, 46, 58, 62
Retarder ................................................................22
Retinscope ............................................................51
Rice cooker ...........................................................62
Roll warming drawer .......................47, 57, 60, 62
Rollabout cart .......................................................25
Roll-a-way beds ................................................... 17
Rotary oor machine ....................................28, 39
Rotisserie ........................................................44, 62
S
Safes ......................................................................39
Salad deli bar .................................................44, 57
Salt pan and frame warmer ...............................52
Sausage stufng machine.............................41, 62
Saw, meat and bone ............................................41
Scale .........................................22, 23, 39, 41, 62, 70
Scanner (medical) .......................................... 11, 51
Scanner (ofce) ..............................................49, 50
Scanner units ..................................................37, 39
Screens ..................................................................47
Secretarial work station ...................................... 49
Security items ......................................................31
Security systems ............................................36, 53
Settee .....................................................................49
Shake mixer (milkshaker) ............................44, 61
Shampoo bowl ............................................... 24, 25
Shelving ..............................................22, 31, 38, 67
Shoes .....................................................................28
Show cases......................................................29, 30
Shredder ...............................................................50
Sink ......................................................23, 39, 41, 63
Slat wall panel system ..................................29, 30
Sleeper sofa ..........................................................17
Slicing machine ............................20, 41, 44, 63, 64
Slit lamp ................................................................52
Smoker ............................................................41, 63
Snack machine .....................................................68
Snow cone machine ............................................63
Sofa .................................................................. 17, 49
Soft ice cream machine .................................60, 63
Soldering station .................................................57
Sound system .......................................................47
Soup kettles .......................................................... 63
Spark plug cleaner ..............................................67
Splicing machine .................................................47
Spreads (bed) .......................................................16
Steamer ...........................................................44, 63
Steamer, clothing .................................................32
Steamer, facial ......................................................25
Steam tables .........................................................63
Sterilizer ....................................................30, 45, 70
Stool ...............................................25, 35, 46, 52, 70
Stove ................................................................21, 61
Suction pump.......................................................46
Surgery room cabinet .........................................46
Surgery room lights ................................46, 39, 70
Surgery room, minor ..........................................45
Sweep marker generator ....................................56
T
Table, drafting ......................................................49
Table, bakery ........................................................ 23
Table, buffet ..........................................................57
Table, chef's salad top .........................................63
Table, cocktail .......................................................16
Table, coffee ..........................................................49
Table, conference .................................................48
Table, corner .........................................................49
Table, examination ........................................46, 70
Table, manicure....................................................25
Table, massage .....................................................25
Table, meat .....................................................41, 42
Table, model wall freestanding .........................28
Table, nail..............................................................25
Table, pizza preparation .....................................63
Table, prep ............................................................ 63
Table, round .........................................................63
Table, steam ..........................................................63
Table, surgery .................................................46, 70
Table, typewriter .................................................49
Table, work ...............................................49, 57, 64
Tables, spectator ..................................................28
Tablet counter ......................................................46
Tanning bed..........................................................25
Tagging gun/labeler ........................................... 32
Telephone .................................................17, 39, 53
Telephone product analyzer ..............................56
Telephone product tester ....................................56
Telephone/intercom ...........................................39
Television ..............................................................18
Television surveillance .......................................39
150-303-441 (Rev. 11-14-23)
89
Tenderizer .......................................................42, 64
Terminals (electronic) ...................................39, 47
Time clocks ........................................................... 39
Timing lights ........................................................67
Tire changing machine .......................................67
Toaster .......................................................18, 44, 64
Token machines ................................................... 14
Tone test set ..........................................................56
Tonometer.......................................................52, 70
Tool chest and carts .............................................67
Tool kit ..................................................................28
Topographer, corneal .......................................... 52
Topping dispenser ...............................................64
Tortilla press .........................................................23
Towels and bedding ............................................16
Towel warmer ................................................ 24, 26
Track lighting .......................................................32
Transilluminator .................................................. 52
Transistor tester ...................................................56
Transmission jack ................................................67
Trash receptacle ...................................................39
Trial lens set and frame ......................................52
TTY equipment .................................................... 53
Turn system ..........................................................32
TV ..........................................................................18
TV analyzer .......................................................... 56
TV wall mount .....................................................56
Typewriter ............................................................50
U
Ultrasonic cleaner ....................................35, 52, 70
Ultrasonic scaler ..................................................35
Ultraviolet exam light .........................................46
Utensils (cooking and eating) ......................18, 64
V
Vacuum cleaner .......................................24, 26, 40
Vacuum pump .....................................................35
Vacuum sealer ......................................................39
Vegetable cutter ...................................................64
Vending machines ............................................... 68
Vet test ...................................................................70
Vichy-shower .......................................................25
Video games ...................................................15, 71
Video monitor tester ...........................................56
Video player ................................................... 17, 71
Video and dance games ......................................15
Video, sit-down ...................................................15
Videotapes ............................................................ 71
W
Wafe baker .........................................................64
Walk-in cooler ................................................23, 62
Walk-on scale .......................................................70
Wall display systems ..........................................29
Washer and dryer ................................................18
Washer and dryer, coin-op .................................18
Waste receptacles .................................................28
Water cooler .........................................................68
Waveform generator ........................................... 56
Waxing bed ...........................................................26
Welder, ARC/MIG ..............................................67
Wet vacuum ...................................................28, 40
Wheel alignment machine
....................................67
Wheel balancer ....................................................67
Wine chiller ..........................................................40
Wine cooler ...........................................................62
Wire shelving .......................................................22
Work bench ..........................................................67
Workstation, secretarial ...................................... 49
Wrapping machine ........................................42, 65
X
Xbox ......................................................................71
Xbox 360 ...............................................................71
X-ray machine .................................... 11, 35, 46, 70
X-ray processor .................................................... 35
