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A m u s e m e n t D e v i c e s V i d e o R e n t a l S t o r e sApartment Veterinary Bakery Vending Machines Barber andBeauty Shop Service Garages Bowling Center RestaurantEquipment Clothing Store Radio and TV Service ConcessionEquipment 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 PropertyValuation Guidelines
2015
150-303-441 (Rev. 01-15)
150-303-441 (Rev. 01-15)
Personal Property Valuation Guidelines
2015
Compiled by Property Tax DivisionSupport/Assistance/Oversight Section
Oregon Department of Revenue Salem, Oregon
Have questions? Need help?
Property taxE-mail ...................... personal.property @oregon.gov
General tax information ................ www.oregon.gov/dor Salem ............................................................ 503-378-4988
Toll-free from an Oregon prefix .............1-800-356-4222
Asistencia en español:En Salem o fuera de Oregon ..................... 503-378-4988Gratis de prefijo de Oregon ....................1-800-356-4222
TTY (hearing or speech impaired; machine only):Salem area or outside Oregon .................. 503-945-8617Toll-free from an Oregon prefix .............1-800-886-7204
Americans with Disabilities Act (ADA): Call one of the help numbers above for information in alternative formats.
150-303-441 (Rev. 01-15)
150-303-441 (Rev. 01-15) i
Table of ContentsPage No.
Introduction ...................................................................................................................iii
I. Personal Property Assessment .................................................................................... 1A. Taxable Personal Property ........................................................................................ 3
B. Reporting ..................................................................................................................... 3 C. Valuation ..................................................................................................................... 3
D. Trade Level Concept .................................................................................................. 4 E. Valuation Methods ..................................................................................................... 5
F. Tables ........................................................................................................................... 7Table 1—Examples of Taxable Personal Property to be Reported ................ 7Table 2—Personal Property Valuation Factors ................................................. 8Table 3 —High-Tech Medical Valuation ........................................................... 12Table 4—Molds, Jigs, and Dies Valuation Factors ......................................... 13
II. Valuation Guidelines for Typical Businesses and Equipment ........................... 15(alphabetical order)Amusement Devices ..................................................................................................... 16
Apartment ...................................................................................................................... 18 Bakery ............................................................................................................................. 22
Barber & Beauty Shop ................................................................................................... 25Bowling Center .............................................................................................................. 27Clothing Store/Retail Store .......................................................................................... 29Concession Equipment ................................................................................................. 44Copy Machines .............................................................................................................. 32Data Processing Equipment and Main Frame .......................................................... 32
Dental .............................................................................................................................. 33Grocery Store .................................................................................................................. 35
Hotel ............................................................................................................................... 18Meat and Deli Shops ..................................................................................................... 39
Medical ............................................................................................................................ 42 Micro-Computers .......................................................................................................... 32 Motel ............................................................................................................................... 18
Movie Theater Equipment ........................................................................................... 44 Office ............................................................................................................................... 45 Optical ............................................................................................................................. 48
Phone Equipment .......................................................................................................... 50Radio and TV Service.................................................................................................... 51Restaurant Equipment .................................................................................................. 54Service Garage ............................................................................................................... 61Vending Machines ......................................................................................................... 64
Veterinary ....................................................................................................................... 65Video Equipment Rental .............................................................................................. 67
III. Valuation Guidelines for Law Libraries ................................................................. 69
Index .............................................................................................................................. 81
150-303-441 (Rev. 01-15) ii
150-303-441 (Rev. 01-15) iii
Introduction
The purpose of this publication is to:
• Providecountyassessors,countyandstateappraisers,taxcollectors,countyboards of property tax appeals, and taxpayers with guidelines to value personalproperty of typical businesses; and
• PromoteuniformityintheassessmentofpersonalpropertyaccordingtoOregon’sad valorem tax laws [ORS 306.120(1)].
This document includes an alphabetical list of business types with typical equipment and cost new as well as information on taxable personal property (see examples on Table 1), reporting, valuation, and trade level concept. Table 2 lists Personal Property Valuation Factors. A special section on law libraries is located at the back.
The “typical cost new” figures are guidelines only and do not 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, please contact:
Personal Property AnalystOregon Department of RevenueProperty Tax Division955 Center Street NESalem OR 97301-2555E-mail: [email protected]
This publication is available on our website at www.oregon.gov/dor.
150-303-441 (Rev. 01-15) iv
150-303-441 (Rev. 01-15) 1
I. Personal Property Assessment
150-303-441 (Rev. 01-15) 2
150-303-441 (Rev. 01-15) 3
A. Taxable Personal PropertyTaxable 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. For examples of taxable personal property, see Table 1 on page 7.
“Fixture means personal property that is attached to land or a building and that is regarded as an irremovable part of the real property, such as a fireplace built into a home. Under this definition, lights, cabinets, etc. are fixtures.
The deadline for filing a Confidential Personal Property Return is March 1 of each year.
For more information on taxable and exempt personal property, return filing, penalties for late filing, and appeals, contact your local county assessor.
B. ReportingThe first step in assessing personal property is to obtain a complete listing of all items owned, leased, or rented, in the possession of a business operator, and held or used.
The taxpayer is required by law to provide this information on the annual Confidential Per-sonal Property Return and must include all detail information requested.
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 ORS 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 appraisers rely heavily on information reported by the taxpay-er, periodic field audits to verify records and reporting compliance is appropriate.
C. ValuationThe 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 un-der the appropriate age/life column.
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 Second-hand Cost Basis, the appraiser must estimate an original cost new for those items before using the valuation method.
150-303-441 (Rev. 01-15) 4
D. Trade Level ConceptIn 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 thelocalmanufacturer’splant.
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.Whenthepropertymovesfromthemanufacturer’sleveltothewholesalelevel,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.
Explanation of Age/Life Years
Several items in Table 1 have multiage/life years that appear after their names. This means there is more than one item of taxable personal property that is used in this type of busi-ness. The proper factor can be obtained by looking up the age/life of that particular item of personal property.
Example: Under Aircraft equipment, one would find age/life numbers of:
5 10 15
This means that items in this field have different years of life.
5 year may be a calculator;10 year may be a TV set;15 year may be a set of tools.
Many of the age/life factors apply to a single item and therefore do not have multiage/life years.
150-303-441 (Rev. 01-15) 5
VALUATION METHODS1. 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.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 × .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 mustestimate the original cost new of the item. This cost-new estimate is multiplied by theValuation Factor for an indication of current market value. To estimate the original costnew of secondhand equipment, these sources of information are recommended:
• Analysisoflocalsalestransactions;• Advertisementsinlocaltradeandnewspublications;• Comparisonswithotherpersonalpropertyreturns;• Opinionsoflocalequipmentdealersandusers;• Publishedpriceguides.
3. Process to Estimate Real Market Value
Step 1: Determine appropriate Valuation Factor from Table 2, Personal Property ValuationFactors.
Step 2: Determine the knowns:
• Originalcostneworacquisitioncostanddate;• Age;• ValuationFactor.
Step 3: Calculate estimated real market value.
Example 1: Estimate real market value from original cost new.Use 15-year age/life column (Table 2).
Knowns: Original cost new $25,000Age or estimated age 10 yearsValuation Factor .54
$25,000 × .54 = $13,500 Real Market Value(Original cost new × valuation factor = real market value)
150-303-441 (Rev. 01-15) 6
Example 2: Estimate real market value from acquisition cost.Use 15-year age/life column (Table 2).
Knowns: Acquisition cost $13,500Age estimate 10 yearsValuation Factor .54
$13,500 ÷ 54 = $25,000 Est. original cost new(Acquisition cost ÷ valuation factor = Est. original cost new)
Year 10 $25,000 × Factor of .54 = $13,500 Real Market ValueYear 11 $25,000 × Factor of .51 = $12,750 Real Market ValueYear 12 $25,000 × Factor of .46 = $11,500 Real Market Value
Example 3: Estimate real market value if age is unknown.
Determine Valuation Factor.Use 15-year Age/Life column (Table 2).
Knowns: Acquisition cost $13,500Original cost new $25,000
Acquisition cost = Valuation FactorOriginal cost new
$13,500 = .54 Valuation Factor$25,000
.54 Valuation Factor is equal to 10 years old
Year 10 is $25,000 × .54 = $13,500 Real Market ValueYear 11 is $25,000 × .51 = $12,750 Real Market ValueYear 12 is $25,000 × .46 = $11,500 Real Market Value
4. Minimum Value
Studies show equipment maintained in operating condition eventually stabilizes at aminimum value level. This applies particularly to older serviceable equipment whichcontinues as a functional item.
Determineminimumvaluebymultiplyingequipment’scostwhennewbythelowestfigure listed in Table 2, Personal Property Valuation Factors.
Example: Determine Minimum Value.
Use 15-year age/life column.
Cost New × Valuation Factor = Minimum Value
$25,000 × .30 = $7,500 Minimum Value
150-303-441 (Rev. 01-15) 7
Tabl
e 1
Exam
ples
of T
axab
le P
erso
nal P
rope
rty
to b
e Re
port
edA
ge/L
ifeA
ir co
nditi
oner
s 10
Airc
raft
equ
ipm
ent
5 10
15
Am
usem
ent d
evic
es
3A
5B
8 10
14
Art
wor
k 10
0%AT
M m
achi
nes
port
able
5B
Auto
dia
gnos
tic e
lect
ric
5BAu
to re
pair
15C
Back
bars
15C
Bake
ry e
quip
men
t 10
Barb
er s
hop
equi
pmen
t 10
Batt
ery
char
gers
15
CB e
auty
sho
p eq
uipm
ent
10Bo
wlin
g eq
uipm
ent
12Bo
wlin
g pi
ns
3Bu
lk p
lant
15
CBu
tche
r sho
p 10
Cabi
net s
hop
equi
pmen
t 15
CCa
lcul
ator
s
5CCa
mer
as (d
igita
l) 5A
Cam
eras
(non
-dig
ital)
10Ca
r was
h eq
uipm
ent
15C
Cash
regi
ster
5B
Chai
n sa
ws
3BCh
airs
15C
Child
car
e fu
rnitu
re
10Co
in-o
p la
undr
y eq
uipm
ent
10Co
mpu
ters
5ACo
nces
sion
equ
ipm
ent
10Co
nstr
uctio
n to
ols
3B
5B
10
15C
Copi
ers
5A
5C
Cost
ume/
tuxe
do/b
owlin
g sh
oes r
enta
ls 3B
Dec
or
15
CD
enta
l equ
ipm
ent
5B
10
15C
Des
ks
15
CD
icta
tion
equi
pmen
t 10
Die
s (T
able
4)
3 10
Dry
cle
anin
g eq
uipm
ent
15C
Dry
ers
10
Dum
pste
rs
10
15
CEl
ectr
onic
man
ufac
turin
g 3B
5B
10
15
CFi
berg
lass
/boa
t mol
ds
(T
able
4)
3 10
Filin
g ca
bine
ts
15C
Fing
erpr
int s
cann
ers
5B
Fish
pro
cess
ing
3B
5B
10
15C
Fitn
ess
equi
pmen
t 8
10
15C
Fork
lift
truc
ks
14
Fo
ster
hom
e fu
rnitu
re
3B
5B
10
15C
Age
/Life
and
sup
ply
10Fr
ee s
tand
ing
appl
ianc
es
10Fr
eeze
rs
10
Froz
en fo
od c
abin
ets
12G
olf c
arts
10
Gol
f cou
rse
equi
pmen
t 10
Han
dpie
ces
(den
tal)
5BH
eavy
equ
ipm
ent
14
15C
Hig
h-Te
ch m
edic
al d
iagn
ostic
5B
Hig
h-Te
ch m
edic
al e
lect
roni
c 7
Hos
pita
l equ
ipm
ent
5B
10
15C
Hot
el/m
otel
equ
ipm
ent
10Ic
e cr
eam
mac
hine
s 10
Ice
mak
ing
mac
hine
s 10
Juke
box
es
5B
Land
scap
ing
equi
pmen
t 3B
5B
10
15
CLa
ser e
quip
men
t 5B
10
15
CLa
thes
15C
Libr
arie
s S
peci
alLi
nens
50%
Log
bunk
s 50
%Lo
ggin
g eq
uipm
ent
15A
Mac
hine
sho
p eq
uipm
ent
15C
Man
ufac
turin
g—ge
nera
l
15C
Mea
t pro
cess
ing
equi
pmen
t 10
Med
ical
dia
gnos
tic
15C
Med
ical
lab
equi
pmen
t 10
Med
ical
offi
ce
15C
Min
ing
equi
pmen
t 15
CM
obile
radi
o/ph
ones
5B
Mob
ile y
ard
equi
pmen
t 15
CM
odul
ar o
ffice
s 15
CM
olds
(Tab
le 4
) 3
10M
ovie
pro
duct
ion
equi
pmen
t 10
Mot
el fu
rnitu
re fi
xtur
es
10M
usic
al in
stru
men
t ren
tals
10
New
spap
er e
quip
men
t 10
Nur
sing
hom
e eq
uipm
ent
10O
ffice
fixt
ures
15
CO
ffice
furn
iture
15
CO
ffice
mac
hine
s 10
Palle
t jac
ks
15C
Palle
ts/b
ins/
crat
es
5
0%Pa
y ph
ones
(lea
sed)
8
Phot
ogra
phic
equ
ipm
ent
10Pi
nbal
l
3APo
ol ta
bles
8
Popc
orn
mac
hine
s 10
Age
/Life
Prin
ting
equi
pmen
t
5 C
10Pr
ofes
sion
al e
quip
men
t 3B
5B
10
15
CRa
dio
and
TV b
road
cast
10
Radi
o an
d TV
repa
ir eq
uipm
ent
5BRe
cord
ing
stud
io e
quip
men
t
5BRe
ntal
equ
ipm
ent
indi
v . it
emRe
stau
rant
equ
ipm
ent
10
15C
Reta
il st
ore
fixtu
res
10Ro
ad c
onst
ruct
ion
equi
pmen
t
14Sa
fe d
epos
it bo
xes
15C
S afe
s
15C
Sate
llite
dis
h re
lays
10
Saw
mill
s—po
rtab
le
22Sc
anne
rs
5B
Scie
ntifi
c eq
uipm
ent
3B
5B
10
15C
Serv
ice
stat
ion
15C
S ew
ing/
appa
rel e
quip
men
t
15C
Shak
e m
ills—
port
able
15
CSh
eet m
etal
fabr
icat
ion
15C
Shel
ving
10
15
CSh
ingl
e m
ills—
port
able
15
CSi
gns
15
C Sm
all t
ools
(mec
hani
cs)
15C
Smal
l too
ls (m
edic
al)
5BSo
ft d
rink
equi
pmen
t 10
15
CSt
eam
cle
aner
s
15C
Surv
ey e
quip
men
t 5B
10
Tann
ing
equi
pmen
t 5B
Tave
rn e
quip
men
t 10
15
CTe
leph
one
syst
ems
5BTe
stin
g eq
uipm
ent
5BT h
eatr
e/pr
ojec
tion
15
CTi
re re
capp
ing
15C
T ool
box
es
15C
Trac
tors
14TV
set
s 10
Type
writ
ers
10
Unl
icen
sed
vehi
cles
15
CU
tility
trai
lers
—un
licen
sed
15C
VCRs
3BVe
ndin
g ca
rts
10Ve
ndin
g m
achi
nes
15B
Vent
ilatin
g fa
ns
10Ve
terin
ary
equi
pmen
t Sa
me
as m
edic
alVi
deo
and
DVD
cas
es
$1.0
0Vi
deo
and
DVD
gam
es
3BN
onco
mm
erci
al v
ideo
re
cord
ing
equi
pmen
t 3B
Age
/Life
Wal
k-in
coo
lers
12
War
ehou
se e
quip
men
t 15
CW
ashe
rs
10
Win
ery
equi
pmen
t 4
10
15C
18
22 2
7W
oodw
orki
ng e
quip
men
t 15
CW
orkb
ench
es
15
CX-
ray
equi
pmen
t 15
C
Fixe
d Lo
ad a
nd M
obile
Equ
ipm
ent
(10,
14,
15C
)A
ir co
mpr
esso
rsA
ir dr
ills
Asp
halt
plan
tsA
spha
lt sp
read
ers
Back
hoe/
Load
ers
Bitu
min
ous
mix
erBi
tum
inou
s pl
ants
Bitu
min
ous
spre
ader
sCa
rrya
llsCe
men
t mix
ers/
Spre
ader
sCr
ushe
r/Cr
ushi
ng p
lant
Craw
ler C
rane
s/Tr
acto
rsD
itche
rs/D
igge
rsEa
rthm
ovin
g sc
rape
rsEl
ectr
ic g
ener
atin
g eq
uipm
ent
Exca
vato
rsFo
rk li
fts
Fron
t end
load
ers/
Buck
et lo
ader
sLo
g lo
ader
sM
ixm
obile
sM
otor
gra
ders
/Lev
elin
g gr
ader
sPa
ving
equ
ipm
ent
Port
able
sto
rage
bin
sPo
rtab
le s
tora
ge ta
nks
Port
able
sho
pPo
wer
hoi
sts
Pow
er s
hove
lsRo
adro
llers
/She
epsf
oot r
olle
rsSa
nd c
lass
ifier
s an
d dr
ags
Saw
mill
por
tabl
esSc
arife
rs a
nd ro
llers
Scra
p m
etal
bal
ers
Scru
bber
scr
eens
and
pla
nt fe
eder
sW
elde
rW
iring
equ
ipm
ent
150-303-441 (Rev. 01-15) 8
Tabl
e 2
Pers
onal
Pro
pert
y Va
luat
ion
Fact
ors
Year
Ac
quire
d3A
Yea
rs3B
Yea
rs4A
Yea
rs5A
Yea
rs5B
Yea
rs5C
Yea
rs7
Year
s8
Year
s
2014
.70
.65
.49
.58
.75
.75
.76
.83
2013
.20
.45
.33
.32
.60
.50
.60
.73
2012
.15
.30
.13
.19
.47
.35
.43
.63
2011
.07
.10
.39
.30
.32
.56
2010
.07
.30
.25
.23
.49
2009
.14
.42
.10
.37
2008
2007
and
old
er.3
0Fl
ippe
r Gam
esVi
deo
Pinb
all
DVD
s an
d Bl
u-Ra
y
Barb
er &
Bea
uty
Han
d To
ols
Bow
ling
Pins
Cell
Phon
esCh
ain
Saw
Cost
umes
/Tux
edo/
Bow
ling
Shoe
s Re
ntal
sD
ry Ic
e Bo
xes
Page
rsRe
cord
ers,
Phot
oVi
deo
Gam
e U
nits
: Pl
ayst
atio
n N
inte
ndo
Xb
ox
Oak
Win
e Ba
rrel
sCh
ristm
as
Dec
orat
ions
—In
terio
r Dec
or
CAD
/CA
M E
quip
men
tD
igita
l Cab
le B
ox
Conv
erte
rsD
igita
l Cam
eras
Dig
ital C
opie
rsD
igita
l Kio
sks
Mic
ro-c
ompu
ters
Mic
roch
ip M
anuf
actu
ring
Palm
Pilo
ts—
PDA
sPe
rson
al C
ompu
ters
and
Pe
riphe
rals
Robo
tics
Wor
d Pr
oces
sors
ATM
Por
tabl
e M
achi
nes
Am
usem
ent J
uke
Boxe
sAu
to D
iagn
ostic
s—El
ectr
icBl
ood
Pres
sure
Gau
geCa
sh a
nd C
oin
Dis
pens
ing
Mac
hine
Cash
Reg
iste
rCh
ristm
as D
ecor
atio
ns—
Exte
rior
Coin
Mas
ter M
achi
nes
Coin
star
Mac
hine
sCu
rren
cy a
nd C
oin
Coun
ters
(Ban
ks
and
Cred
it U
nion
s)D
iagn
ostic
Sca
nner
sD
igiti
zers
Elec
tron
ic C
ash
Regi
ster
sEl
ectr
onic
Test
Equ
ipm
ent
Engi
ne A
naly
zer
FAX
Mac
hine
Fing
erpr
int S
cann
erFl
ower
Dis
play
Sta
nds
GPS
Sys
tem
Han
d-he
ld S
cann
ers
Hig
h-Te
ch M
edic
al D
iagn
ostic
Juke
Box
Lab
Equi
pmen
tM
edic
al-D
enta
l-Vet
erin
ary
Han
d To
ols
Mob
ile P
hone
/Rad
ioPh
one
Equi
pmen
tPh
one
Syst
emPo
int o
f Sal
e Sy
stem
sRa
dio
& T
V Re
pair
Equi
pmen
tSc
anne
rTa
nnin
g Eq
uipm
ent (
excl
. Spr
ay
Tann
ing
Boot
hs)
Test
ing
Equi
pmen
tTi
min
g Li
ght
Ultr
ason
ic M
edic
al E
quip
men
t
A/V
Equ
ipm
ent
Ana
log
Copi
ers
Calc
ulat
ors
Dig
ital P
rintin
g Pr
ess
Clea
n Ro
oms
Cutt
ing
Boar
d
Ane
sthe
sia
Mac
hine
Bar S
tool
sBl
ende
rBr
oile
r—ga
sCh
airs
Dat
a Pr
oces
sing
Hea
rt M
onito
rH
igh
Tech
Med
ical
-Vet
El
ectr
onic
Equ
ipm
ent
Lott
ery
Vide
o Te
rmin
als
Mai
nfra
mes
and
Pe
riphe
rals
Mic
rosc
ope
Card
iova
scul
ar/
Com
pute
rized
Con
ditio
ning
Fi
tnes
s Eq
uipm
ent
Gro
cery
Equ
ipm
ent
Pay
Phon
ePo
ol T
able
sSh
oppi
ng c
arts
(all)
Tim
e cl
ocks
EXA
MPL
E:A
mus
emen
t Juk
e Bo
x Pu
rcha
sed
in 2
014
(see
5B)
Co
st N
ew $
10,0
00Va
luat
ion
Fact
or .7
5 (5
yea
r tab
le)
Cost
× V
alua
tion
Fact
or =
Dep
reci
ated
Val
ue
10,0
00 ×
.75
= 7,
500
NO
TE: A
sset
s av
aila
ble
for u
se, r
egar
dles
s of
age
, w
ill n
ot b
e le
ss th
an th
e lo
wes
t fac
tor s
how
n.
150-303-441 (Rev. 01-15) 9
Year
Ac
quire
d10
Yea
rs12
Yea
rs
2014
.83
.85
2013
.76
.80
2012
.66
.74
2011
.59
.68
2010
.52
.61
2009
.45
.56
2008
.39
.51
2007
.37
.50
2006
.33
.44
2005
.30
.39
2004
.34
2003
and
old
er.3
0
Tabl
e 2
(con
tinu
ed)
Pers
onal
Pro
pert
y Va
luat
ion
Fact
ors
Acou
stic
Gun
Actu
ated
Pow
der F
aste
ner
Addi
ng M
achi
neAi
r Com
pres
sors
- Sm
all (
Port
.)A
ir Co
nditi
oner
Air
Impa
ct To
ols:
A
ir Bo
ards
, Air
Dril
ls,
Mec
hani
cal,
Nai
lers
, Pa
vem
ent B
reak
er, R
ache
ts,
Stap
lers
, Wre
nch
Am
usem
ent R
ides
- Po
rtab
leA
pt. M
otel
& H
otel
Fu
rnis
hing
sA
rch
Spre
ader
Arr
ow B
oard
- So
lar P
ower
edAT
Vs/Q
uads
Back
fill T
ampe
r - A
irBa
kery
Equ
ip.
Barb
er &
Bea
uty
Equi
p.BB
Q G
rill/B
roile
r Pro
pane
Blow
er -
Back
Pac
kBr
eake
r - G
asol
ine
Broi
ler
Bus
Cart
Butc
her S
hop
Equi
p.Ca
mer
asCa
n O
pene
r Cou
nter
Can/
Bott
le C
rush
erCa
rpen
try
Han
d To
ols
Carp
et B
low
er D
ryer
Carp
et C
lean
erCe
ntrif
uge
Chec
ksta
nds
Child
Car
e Fu
rnitu
reCh
ippe
rs -
Smal
lCh
isel
- A
irCh
ocol
ate
Coat
er S
yste
mCi
rcul
ar S
awCl
ay D
igge
r - A
irCl
ock
Clot
hing
Sto
re F
urni
shin
gsCo
ffee
Mak
erCo
in-o
p La
undr
y Eq
uip.
Com
e-A
-Lon
gCo
nces
sion
Equ
ipm
ent
Conc
rete
Bla
des
Conc
rete
Buc
ket
Conc
rete
Fin
ishe
rCo
ncre
te M
ixer
Cond
ensi
ng U
nits
Cons
truc
tion
Hea
ter
Cott
on C
andy
Mac
hine
Cook
ing
Ute
nsils
Core
Dril
l Mac
hine
Core
Vac
uum
Pum
pCo
tton
Can
dy M
achi
neCu
bicl
es, S
yste
m F
urni
ture
Cut-
off S
awD
ata
Proc
. Fur
n.D
ebris
Dum
pste
r - 1
Yar
dD
ehum
idifi
ers
Dem
o H
amm
ers
Dia
mon
d Co
re B
itD
icta
tion
Equi
p.D
ispl
ay C
ases
Dis
play
Rac
ks
Dra
pes
Dry
erD
ryw
all L
iftD
VD K
iosk
sEl
ectr
ic D
rill
Elec
tric
Eel
Elec
tron
ic T
rans
it Le
vel
Fan
- Flo
or o
r Por
tabl
eFi
nish
San
der -
Orb
ital
Fitn
ess
Equi
p.Fl
oor P
olis
her
Floo
r Spa
de -
Air
Free
zer
Frye
rG
arba
ge C
ompa
ctor
Gar
bage
Dum
pste
r/Ro
ll Ca
rtsG
ear P
ulle
rG
olf C
ours
e Eq
uip.
Gon
dola
sG
rinde
rG
roce
ry S
tore
She
lvin
gH
and
Dril
lsH
and
Saw
sH
eat G
unH
ole
Hog
Ice
Crea
m M
achi
neIc
e M
achi
neIc
e M
aker
Inte
rcom
Sys
tem
Jig
Saw
Law
n M
aint
enan
ce E
quip
men
t A
erat
ors,
Blow
ers,
Hed
ge
Trim
mer
, Law
n Ed
ger,
Law
n
Mow
ers,
That
cher
, Till
ers,
Wee
d Ea
ters
Leve
l Bui
lder
sM
agne
t - S
tand
ard
Han
dM
easu
ring
Whe
elM
eat P
roce
ssin
g Eq
uip.
Med
ical
Lab
Equ
ip.
Med
ical
Reh
ab. E
quip
.M
edic
al S
urgi
cal E
quip
.M
etal
Det
ecto
rM
itre
Saw
Mor
tar M
ixer
Mov
ie P
rodu
ctio
n Eq
uip.
Mus
ical
Ren
tal E
quip
.O
ffice
Equ
ip.
Oile
r with
Pan
Opt
ical
Equ
ip.
Ove
rsee
der -
Law
nO
zone
Mac
hine
Pain
t Spr
ayer
- A
irles
sPa
per B
aile
rPa
tient
Lift
Phot
ogra
phic
Equ
ip.
Pipe
Cut
ter
Pipe
Thr
eade
r Pow
ered
Plas
tic P
alle
tsPo
lishe
r - C
arPo
lishe
r/Sa
nder
Popc
orn
Mac
hine
Port
aban
d Sa
wPo
rta
Pott
ies
Port
able
Eng
ine
Stan
dPo
rtab
le L
ight
s - S
mal
l
Post
/Fen
ce D
river
- A
irPo
wer
Dis
trib
utio
n Pa
nel
Pow
er P
lane
r - H
and
Hel
dPo
wer
Sna
kePr
essu
re W
ashe
rPr
intin
g Pr
esse
sPr
uner
- Po
wer
- G
asPu
mps
Race
Car
sRa
dio
Radi
o/TV
Bro
adca
st E
quip
men
tRe
cycl
e Bi
nsRe
frig
erat
orRe
ntal
Fur
nitu
reRe
stau
rant
Equ
ipm
ent
Reta
il St
ore
Fixt
ures
Rock
Dril
l - A
irRo
ller -
Dbl
Dru
m R
ide
onRo
tary
Ham
mer
Rout
erSa
nder
Bel
tSa
telli
te D
ishe
sSa
wza
llSc
alle
r Nee
dle
- Air
Smal
lSc
rew
Gun
- Au
to F
eed
Scre
wdr
iver
- El
ectr
icSe
lf Le
velin
g La
ser
Sew
ing
Mac
hine
sSh
ippi
ng C
onta
iner
Sm
all G
arba
ge D
umps
ters
Re
side
ntia
l Pla
stic
Rol
l Co
ntai
ners
Smal
l Han
d To
ols
Sod
Cutt
erSo
da F
ount
ain
Dis
pens
erSp
ace
Hea
ters
Spra
y Ta
nnin
g Bo
oths
Ster
eo (i
nclu
des
CD P
laye
rs)
Ster
eo/S
ound
Equ
ipm
ent
Stor
age
Cabi
nets
Tele
visi
on-in
clud
es L
CD &
Pl
asm
aTi
le S
awTi
le S
trip
per -
Ele
ctric
Tine
Till
er -
Fron
tTo
rch
Set C
art
Tran
smis
sion
Jack
- Sm
all
Tras
h Co
ntai
ners
Tren
cher
Tren
cher
- Ri
ding
Tren
cher
- W
alk
Behi
ndTr
olle
rTV
/Rad
io B
road
cast
Type
writ
erVe
ndin
g Ca
rts
Vent
Fan
sVe
terin
ary
Lab
Equi
pmen
tVe
terin
ary
Surg
ical
Equ
ipm
ent
Vib
Plat
e M
D N
arro
wW
allp
aper
Ste
amer
Was
her &
Dry
erW
ater
Ram
Wet
/Dry
Vac
uum
Book
Bin
ders
Bow
ling
Alle
y Eq
uipm
ent
& Fur
nish
ings
Dril
l Pip
e (w
ell d
rillin
g)En
velo
pe S
tuffe
rsRe
frig
erat
ed C
ases
&
Fro
zen
Food
Cas
esSt
itche
rsTa
ttoo
Mac
hine
(gun
)W
alk-
in C
oole
rW
alk-
in F
reez
ers
150-303-441 (Rev. 01-15) 10
Year
Ac
quire
d14
Yea
rs15
A Y
ears
15 B
Yea
rs15
C Y
ears
2014
.70
.65
.83
.88
2013
.67
.63
.73
.83
2012
.63
.58
.66
.79
2011
.59
.52
.59
.74
2010
.54
.46
.52
.71
2009
.47
.42
.45
.66
2008
.42
.38
.39
.63
2007
.38
.34
.37
.60
2006
.34
.31
.35
.57
2005
.31
.28
.30
.54
2004
.28
.25
.30
.51
2003
.25
.23
.25
.46
2002
.20
.21
.20
.41
2001
.18
.20
.20
.37
2000
& o
lder
.18
.15
.30
3D P
roje
ctio
n Sy
stem
Ala
rm S
yste
ms
Am
usem
ent R
ides
- st
atio
nary
Arc
Wel
der
Auto
Rep
air E
quip
.Ba
ckba
rsBa
tter
y Ch
arge
rsBa
tter
y Te
ster
sBe
arin
g Pa
cker
Benc
h G
rinde
rBo
ats-
Fibe
rgla
ss (U
nlic
.)Br
ake
Blee
der
Bulk
Pla
nt E
quip
.Ca
bine
t Sho
p Eq
uip.
Carb
onic
Tan
ksCa
r Was
h Eq
uip.
Carg
o Co
ntai
ner
(Con
vert
ed)
Chai
n H
oist
Chip
pers
- La
rge
Conc
rete
Vib
rato
rD
ecor
Dis
trib
utor
Mac
hine
Dril
l Pre
ssD
ry C
lean
ing
Equi
p.D
umps
ters
—M
etal
Elec
tric
Wel
der
Exam
. Rm
. Cab
inet
sEx
am. T
able
Filin
g Ca
bine
tFi
re E
xtin
guis
her
Fire
Pro
tect
ion
Equi
p.Fl
oor J
ack
Free
Wei
ghts
Gas
Cyl
inde
rsG
as W
elde
rG
ear O
il D
ispe
nser
Gen
erat
or“H
” Fra
me
Hyd
. Pre
ssH
and
Truc
ksH
ardw
ood
Edge
rH
ardw
ood
Sand
erH
eadl
ight
Aim
erH
ydra
ulic
Jack
Inst
rum
ent T
able
Jack
- W
all
Lath
esLo
g Sp
litte
rLu
be E
quip
.M
achi
ne S
hop
Equi
p.M
ajor
Med
ical
Equ
ip.
Man
hold
Shi
eld
Med
ical
Dia
gnos
ticM
edic
al O
ffice
Met
erol
ogic
al E
quip
.M
ikes
& G
auge
sM
inin
g Eq
uip.
Mob
ile F
loor
Cra
neM
ovie
The
atre
Equ
ip.
Non
-Ren
tal P
iano
sO
ffice
Fur
nitu
re
(exc
lude
s Cu
bicl
es,
Syst
em F
urni
ture
)O
ffice
Tra
iler
Oil
Dra
in R
ecei
ver
Pain
ting
Equi
pmen
tPa
llet J
acks
Palle
t Tru
ckPa
rts W
ashe
r Tan
kPi
nspo
tter
Mac
hine
POD
SPo
rtab
le L
ight
s - L
rgPo
rta-
pow
er To
ols
Pow
er S
wee
per
Prop
ane
Tank
<25
ga
llon
Ram
C11
Recy
cle
Dum
pste
rsRo
ll-off
Dum
pste
rsRo
ust A
Bou
tSa
fes
Scaff
old
Scal
esSe
rvic
e G
arag
e To
ols
Shak
e M
ill P
orta
ble
Shee
t Met
al F
ab.
Shel
ving
Shin
gle
Mill
Por
tabl
eSi
gns
Soda
r Uni
tsSp
ark
Plug
Cle
aner
Stea
m C
lean
erSt
erili
zer
Stum
p G
rinde
rSu
ctio
n Pu
mp
Surg
ical
Lig
htSu
rgic
al T
able
Tire
Equ
ipm
ent
Tool
box
Tool
Che
st &
Car
tsTo
ol S
tora
ge B
inTr
ansm
issi
on Ja
ck -
Lrg
Tren
ch B
oxU
nlic
ense
d Ve
hicl
esU
til. T
raile
r (un
lic.)
Vacu
um -
Indu
stria
lVa
cuum
Pum
pVe
terin
ary
Offi
ceW
areh
ouse
Equ
ip.
Wel
der -
Wire
Fee
dW
heel
Bal
ance
rW
inch
Win
e Ch
iller
sW
oodw
orki
ng E
quip
.W
orkb
ench
X-Ra
y Eq
uipm
ent
Tabl
e 2
(con
tinu
ed)
Pers
onal
Pro
pert
y Va
luat
ion
Fact
ors
Del
imbe
rD
ozer
Low
Gro
und
Pres
sD
ozer
Sta
ndar
d Tr
ack
Felle
r Bun
cher
Forw
ard
Ladd
erLo
g Lo
ader
Log
Stac
ker
Logg
ing
Equi
pmen
tPu
shar
ound
sRo
d Ru
nner
Rolle
r - S
ingl
e D
rum
Skid
Ste
er L
oade
rSk
idde
rSk
idde
r Ste
er A
uger
Skid
der S
teer
Pla
ner
Att
achm
ent
Slas
h Bu
ster
Tree
Har
vest
erYa
rder
(not
exe
mpt
)
Vend
ing
Mac
hine
s.A
ir Co
mpr
esso
r - L
arge
(S
tatio
nary
)Au
ger
Back
hoe
Bugg
y 16
Cu
Ft P
ower
Bush
Hog
Tra
ctor
Com
mer
cial
Mow
erCo
mpa
ctio
n Eq
uip.
Craw
ler L
oade
rCr
awle
r Tra
ctor
Doz
ers
Exca
vato
rsFa
rm T
ract
ors
(non
farm
ing)
Fork
Lift
Fork
lift W
ork
Bask
etH
ydra
ulic
Exc
avat
orLa
ndsc
ape
Trac
tor
Ligh
t Tow
er -
Tow
able
Mac
hine
Ska
teM
an L
iftM
ini E
xcav
ator
Mob
ile E
quip
men
tM
otor
Gra
der
Pave
rRe
bar S
hear
Ridi
ng L
awn
Mow
erRi
vet B
uste
rSc
isso
r Lift
sSc
rape
rSw
eepe
r & B
oom
Tille
r Tra
ctor
Trac
tor L
oade
rTr
affic
Cont
rol -
Arr
ow
Boar
dW
heel
Loa
der
Whe
el T
ract
or
150-303-441 (Rev. 01-15) 11
Mob
ile p
roce
ss e
quip
men
t in
gene
ral t
erm
s w
ould
in
clud
e an
y m
ovab
le m
achi
nery
that
is u
sed
in th
e in
dust
rial o
r lar
ge-s
cale
com
mer
cial
pro
cess
ing
or
man
ufac
turin
g of
a p
rodu
ct.
Year
Ac
quire
dPS
: Mob
ile P
roce
ss S
uppo
rt
18 Y
ears
PE: M
obile
Pro
cess
. Equ
ip.
22 Y
ears
PV: F
rees
tand
. Pro
cess
Ves
sels
27
Yea
rs
2014
.95
.96
.97
2013
.93
.95
.96
2012
.91
.94
.95
2011
.88
.93
.94
2010
.83
.90
.93
2009
.77
.87
.92
2008
.72
.84
.91
2007
.66
.80
.89
2006
.59
.76
.86
2005
.53
.72
.84
2004
.47
.67
.81
2003
.41
.63
.79
2002
.35
.58
.76
2001
.31
.53
.73
2000
.28
.49
.70
1999
.27
.44
.66
1998
.26
.40
.63
1997
.25
.36
.58
1996
.33
.52
1995
.32
.47
1994
.31
.44
1993
.30
.42
1992
.41
1991
.40
1990
.39
1989
.38
1988
.37
Tabl
e 2
(con
tinu
ed)
Pers
onal
Pro
pert
y Va
luat
ion
Fact
ors
Box
Prin
ters
Conv
eyor
sD
ewat
erin
g U
nits
Dum
pers
Filte
ring
Equi
pmen
tH
eat T
reat
Equ
ipm
ent
Hoi
sts
Hop
pers
Indu
stria
l Was
hers
(C.O
.P,
barr
el, v
at b
in, t
ank,
be
lt, e
tc.)
Labe
lers
(non
-dig
ital)
Pack
agin
g Eq
uipm
ent
Sift
ers/
Scre
ener
sSi
ze G
rade
rsSt
ainl
ess
Stee
l Pum
ps
Mob
ile p
roce
ss s
uppo
rt e
quip
men
t is
used
in
the
tran
sfer
and
con
veya
nce
of p
rodu
ct, a
nd
in p
acka
ging
and
labe
ling/
iden
tifyi
ng, b
ut n
ot
enga
ged
in a
ny tr
ansf
orm
ativ
e pr
oces
sing
of
mat
eria
ls d
esig
ned
for s
ale.
Bark
ers
Borin
g M
achi
nes
Com
mer
cial
/Indu
stria
l Co
oker
sD
istil
lers
Extr
acto
rsIn
dust
rial B
lend
ing
Equi
p.In
dust
rial M
ixer
sPa
steu
rizer
s
Port
able
Fill
ers
Port
able
Saw
mill
sPr
ecis
ion
Lase
r/Pl
asm
a Cu
tter
sPr
esse
sPr
oduc
t Coo
ling/
Free
zing
Equ
ip.
Stai
nles
s St
eel F
ood
Dic
ers
Stuff
ers/
Extr
uder
s
Acet
ylen
e Ta
nks
Any
Ves
sel U
sed
for
Prod
uct A
ging
or C
urin
gBa
rrel
s (S
S)Fe
rmen
tors
Larg
e Vo
lum
e M
etal
Tote
s &
Bin
sPr
opan
e Ta
nks
> 25
gal
lon
Valv
es (S
S)Va
ts (S
S)
Free
stan
ding
pro
cess
ves
sels
are
any
sto
rage
, co
ntai
nmen
t, or
hol
ding
ves
sel w
hich
is n
ot c
onne
cted
to
othe
r ves
sels
or d
evic
es b
y m
eans
of p
erm
anen
t pow
er
supp
ly, p
ipin
g, o
r int
egra
tion
into
a p
roce
ss s
yste
m o
r st
orag
e ar
ray,
and
are
des
igne
d w
ith m
obili
ty in
min
d.
Typi
cal i
nsta
llatio
n w
ould
incl
ude
quic
k co
nnec
ts fo
r fle
xibl
e ho
sing
, whe
els,
or fo
rklif
t sla
ts, a
nd th
e ab
ility
to
func
tion
with
out t
he n
eed
for s
uppo
rtin
g st
ruct
ures
, fo
unda
tions
, or s
peci
al e
ngin
eerin
g.
150-303-441 (Rev. 01-15) 12Revised 10/06
Tabl
e 3
Hig
h-Te
ch M
edic
al V
alua
tion
Hig
h-Te
ch M
edic
al D
iagn
osti
c 5B
Yea
rs
Card
iac
Ultr
ason
ic S
cann
ers,
CAT
(Com
p To
mog
raph
y) S
cann
ers,
Dia
gnos
tic U
ltras
ound
s,G
ener
al U
ltras
onic
Sca
nner
s,M
RI (M
agne
tic) S
cann
ers,
Nuc
lear
Med
icin
e Ca
mer
as,
Ob/
Gyn
Ultr
ason
ic S
cann
ers,
PET
Scan
ners
(Pos
itron
) Em
issi
on,
All
Port
able
Uni
ts o
f Sam
e.
Hig
h-Te
ch E
lect
roni
c M
edic
al7
Year
s
Patie
nt S
ervi
ce R
elat
ed, i
.e.,
Mon
itors
of a
ll Ki
nds,
Ane
sthe
sia
Mon
itors
, A
pnea
Mon
itors
,Bl
ood
Pres
sure
Mon
itors
,Ch
art R
ecor
ders
,D
efibs
, D
etox
Ana
lyze
rs,
Dop
pler
s,EE
G M
achi
nes,
EKG
Mac
hine
s, Ex
tern
al P
ace
Mak
ers,
Hea
rt R
ate
Dev
ices
,N
euro
logi
cal M
onito
rs,
Oxi
met
ers,
Oxy
gen
Ana
lyze
rs,
Spiro
met
ers,
Syst
olic
Mon
itors
,Te
mpe
ratu
re M
onito
rs.
Med
ical
Dia
gnos
tic
15C
Year
s
Ang
iogr
aphi
c X-
ray
Uni
ts,
Ches
t X-r
ay U
nits
, D
enta
l X-r
ay U
nits
,Fl
uoro
grap
hic
X-ra
y U
nits
,M
amm
ogra
phic
X-r
ay U
nits
,M
edic
al L
aser
Uni
ts,
Port
able
X-r
ay U
nits
,Ra
diog
raph
ic X
-ray
Uni
ts,
Spec
ial P
roce
dure
X-r
ay U
nits
,A
ll Po
rtab
le U
nits
of S
ame.
150-303-441 (Rev. 01-15) 13
Table 4
Molds, Patterns, Jigs, Dies, Fixtures, Forms, Tooling
Valuation Factors
MOLDS LONG LIFE
MOLDSSHORT LIFE
Depreciation Code ML MS
Age/Life of Asset 10 Years 3 Years
Year of Mfg.
2014 0.77 0.65
2013 0.60 0.25
2012 0.46 0.15
2011 0.36 0.00
2010 0.28 0.00
2009 0.22 0.00
2008 0.17 0.00
2007 0.13 0.00
2006 0.10 0.00
2005 0.00 0.00
2004 0.00 0.00
2003 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. 01-15) 14
150-303-441 (Rev. 01-15) 15
II. Valuation Guidelinesfor Typical Businesses
and Equipment
150-303-441 (Rev. 01-15) 16
AMUSEMENTItem Typical Cost New Age/Life Table
Arcade Games:
Basketball gamesSingle player $4,225 3 ATwo player 4,465 3 AThree+ player 8,392 3 A
Billiard/pool tables (complete*)6 foot 3,187 86.5 foot 3,185 87 foot 3,195 88 foot 3,325 89 foot 4,205 8Bumper pool 2,048 8
Extra set of cue balls (replacement cost) 85 8Extra cue stick (replacement cost) 19 8Extra set of all accessories (replacement cost) 325 8Pool table light 200 10
Ping pong tables 1,175 5 BAir hockey tables 3,999 5 BFoosball tables 1,395 5 BBoxing machine 3,175–4,875
Countertop touch machine 3 A
Dartboard—electronic
Deluxe “sit-down” video
3,695
2,870–3,870
14,995–17,995 3 ASmaller “sit-down” video and dance games 9,875 3 A
Electric crane machines32” wide 3,295 3 A60” wide 7,495 3 A
Pinball machines 4,775–7,675Virtual bowling & shuffleboard 3,925 3 AKiddie rides 3,295 3 AShuffle board 9–22 foot lengths 4,645–5,845
Jukebox 6,475–8,675Jukebox—dinner-style, countertop 1,375–1,475
Photo booths:Small 6,975 8Large (sit down) 7,475-19,995 8
Redemption machines 3,595–13,995 3 A
Coin or token machinesBasic (only dispenses change and tokens) —small 1,099 14Basic (only dispenses change and tokens)—stand up 2,999 14Multifunction—breaks bills to smaller bills & coins 5,299-7,899 14Credit card system retro-fill (add on) 1,699 14
150-303-441 (Rev. 01-15) 17
Inflatable jump houses/obstacle coursesObstacle courses 3,295-12,995 3 BInteractive sports $1,195-9,950 3 BToddlers–juniors 995-5,595 3 BSlides 2,195-14,995 3 BCombos (jump and slides, etc.) 2,995-3,795 3 BJump castles 1,495-3,295 3 B
* 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.)
Item Typical Cost New Age/Life Table
150-303-441 (Rev. 01-15) 18
APARTMENT, HOTEL AND MOTELApartment, hotel and motel
Typical Cost New Age/Life Table
Item Fair Average GoodArmoire $357 $514.50 $1,038.45 10
Beds (includes mattress, box spring, and frame)King 713 909 1,197 10Queen 466 724 983 10Double 483 703 885 10Twin 430 557 747 10
BathTowels (each) 2.89 5.69 11.99 50%Hand towel (each) 0.87 2.56 6.39 50%Face cloth (each) 0.24 1.09 2.62 50%Floor mat (each) 1.36 4.92 8.31 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%
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%
SpreadTwin 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%
PillowsStandard 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 40 80 10
Chest —3-drawer 231 378 494 10Clock radio (good=with iPod) 9 47 126 10Coffeemaker 23 36 81 10Cocktail table 110 170 265 10Credenza—4-drawer 278 415 499 10Crib 89 149 200 10
Desk 179 267 441 15 CDesk chair 126 142 200 15 CDinette set —Table and 4 chairs 280 565 715 10Dishware (if kitchen/kitchenette) 30 60 120 5 CDrapes—Per window (92” high x 96” long) 83 210 356 10Dresser—4- or 6-drawer 509 646 788 10DVD player 70 80 115 3 B
Game table (30”) 167 189 398 10
150-303-441 (Rev. 01-15) 19
Hair dryer $17 $29 $53 3 BHeadboard—Twin/double 79 173 315 10Headboard—Queen 95 189 336 10Headboard—King 110 226 347 10
Ice machine 1,638 4,778 5,513 10Iron 25 32 50 10Ironing board 19 27 42 10Iron/ironing board combo 72 77 98 10
LampsTable 15 25 50 10Floor 50 75 120 10Wall hanging single 49 56 70 10Wall hanging double 79 89 97 10
Lounge chair 284 381 457 10Love seat 399 504 641 10Luggage cart 263 819 3,434 10Luggage rack—metal folding 30 68 102 10
Maid’scart(housekeeping) 324 662 1,239 10Microwave 80 130 200 10Mirror 74 121 246 10
Nightstand 126 197 293 10
Pictures (each) 32 34 97 10Portable beds
Rollaway 180 220 350 10Mobile 369 650 900 10
Pots and pans for cooking 60 120 200 5 C
Recliner 335 505 10Refrigerator (mini) 120 300 500 10
Sleeper sofa—Queen 441 546 746 10
Telephone—w/5 guest keys 27 40 69 10Toaster 25 45 80 5 CTV wall mount 315 367 378 10TV
LCD 22” 289 336 703 10LCD 26” 399 483 808 10LCD 32” 472 682 1,018 10LCD 36/37” 735 984 1,092 10LCD 40” 735 871 1,092 10LCD 42” 745 1,186 1,943 10
APARTMENT, HOTEL AND MOTEL (CONT.)Apartment, hotel and motel
Typical Cost New Age/Life Table
Item Fair Average Good
150-303-441 (Rev. 01-15) 20
APARTMENT, HOTEL AND MOTEL (CONT.)Apartment, hotel and motel
Typical Cost New Age/Life Table
Item Fair Average GoodUtensils (cooking and eating) $30 $60 $120 5 C
Washer & dryer (in-room units—not commercial)Regular (per pair) 1,130 10Stackable coin-op (per pair) 1,130 1,300 10Side/side coin-op (per pair) 1,386 1,675 2,216 10
Washer & dryer (commercial—not in-room units)Stackable coin-op (per pair) 1,260 2,310 10Side/side coin-op (per pair) 9,471 14,014 22,186 10
Average towels and bedding per unitTwin (one bed)—twin bedding, spread, 2 pillows, 2 towels, 1 hand, 1 face, 1 mat, shower curtainFull (one bed)—full bedding, spread, 2 pillows, 4 towels, 2 hand, 2 face, 1 mat, shower curtainQueen—queen bedding, spread, 3-4 pillows, 4 towels, 2 hand, 2 face, 1 mat, shower curtainKing—king bedding, spread, 4 pillows, 4 towels, 2 hand, 2 face, 2 mats, shower curtain
150-303-441 (Rev. 01-15) 21
APARTMENT, HOTEL AND MOTEL (CONT.)Hotel and Motel
Hotel and Motel typical unit costs include these items:
Single Rooms
Fair Quality Average Quality Good QualityDouble Bed Queen Bed Queen BedFrame Frame FrameHeadboard Headboard HeadboardTable Lamps (3) Table Lamps (3) Table Lamps (3)Dresser/Desk Dresser/Desk Low ChestDesk Chair Desk Chair Dresser/DeskLounge Chairs (2) Game Table Desk ChairMirror Lounge Chairs (2) Game TablePictures (3) Mirror Lounge Chairs (2)Luggage Rack—Metal Pictures (2) MirrorSpread Luggage Rack—Metal Pictures (3)TV 19-inch Spread Luggage Rack—WoodTowels & Bedding TV 27-inch SpreadDrapes Towels & Bedding TV 32-inch w/remoteGame Table Drapes Towels & Bedding
DrapesFloor LampClock RadioIronIroning BoardCoffee MakerHair Dryer
Double Rooms
Fair Quality Average Quality Good QualityDouble Beds (2) Queen Beds (2) Queen Beds (2)Frames (2) Frames (2) Frames (2)Headboards (2) Headboards (2) Headboards (2)Table Lamps (2) Table Lamps (2) Table Lamps (2)Dresser/Desk Dresser/Desk Low ChestDesk Chair Desk Chair Dresser/DeskTub Chairs (2) Game Table Desk ChairMirror Tub Chair (2) Game TablePictures (2) Mirror Lounge Chairs (2)Luggage Rack—Metal Pictures (2) MirrorSpreads (2) Luggage Rack—Metal Pictures (3)TV 19-inch Spreads (2) Luggage Rack—WoodTowels & Bedding (2) TV 27-inch Spreads (2)Drapes Towels & Bedding (2) TV 32-inch w/remote
Drapes Towels & Bedding (2)Nightstand (1) Drapes
Floor LampClock RadioIronIroning BoardCoffee MakerHair Dryer
150-303-441 (Rev. 01-15) 22
BAKERY
Item Typical
Cost NewAge/Life
Table
BagelsDisplay case—Countertop (acrylic) $90-260 5 BDisplay rack—Floor 710 10Display case—Baskets or pans
6-basket/pan capacity 1,400-1,600 1012-basket/pan capacity 2,150-2,800 1018-basket/pan capacity 3,400-4,250 10
Display case—Large bagel and pastry 7,250-8,570 10Baskets 32-54 10Metal trays 10-20 10
Bagel divider/former 10,150-20,600 10Single bagel divider machine 7,500-13,500 10Kettle (electric-gas)—Regular
10-45 gallon 4,500-8,500 1046+ gallon 13,000-24,500 10Kettle (electric-gas)—Steam, 80-150 gallon 12,500-17,700 10
Baker label printer 1,500 10Bread
Bread/bun racksOpen racks—60-pan 930-1,150 10Open racks—40-pan 470-820 10Open racks—30-pan 460-775 10Open racks—10-20 pan 250-950 10Enclosed racks—20 shelves 1,250 10Enclosed racks—32 shelves 1,350 10Enclosed racks—40 shelves 1,600-1,700 10
Bread slicerCountertop without bagger 1,550-4,350 10Freestanding with bagger 4,500-6,600 10
Bun divider/rounder 7,950-14,700 10Bun/bagel slicer 1,450-1,700 10
Cart—Cake box 920 10Case, bakery
RefrigeratedApprox. 36” wide 4,570-7,770 12Approx. 48” wide 5,050-9,899 12Approx. 77” wide 7,780-10,315 12Tall, self-serve—approx. 30” wide 2,600-3,600 12Tall, self-serve—approx. 48” wide 3,900-5,000 12
Nonrefrigerated28”-32” wide 2,350-3,800 10Approx. 36” wide 2,900-4,700 10Approx. 48” wide 2,450-4,850 10Approx. 77” wide 4,630-5,560 10
Cookie display 315-950 10Cookie machine 10,500-40,000 10
Kook-e-King model 3,450-8,450 10
Dishwasher Under counter 3,300-5,500 10Door-type—Standing 3,750-13,000 10
Depositer—Cookie and confectionery 46,900 10
150-303-441 (Rev. 01-15) 23
DonutCutter w/plain plunger and cylinder $1,850 10Depositor 1,600–4,000 10Fryer—Smaller units 17x25 to 34x24
Electric 3,780–5,100 10Gas 4,420–5,800 10
Fryer—Mid-sized units 5,300–13,000 10Fryer—Larger units 27,000–33,000 10Glazer—Hand or roll 1,200–2,500 10Glazer and processing system, large 11,000–20,000 10Icing bowl warmers 1,500–1,800 10Icing finisher 5,000 10
Dough divider 6,800–7,400 10Dough sheeter 3,100–10,500 10
Hopper—Hard mix 12,900 10Hopper—Soft mix 6,500 10
Mixers, bakery5-6 quart 585 107-8 quart 1,000 1010-20 quart 950–4,600 1030-40 quart 3,000–7,500 1060 quart 6,000–11,500 1080 quart 9,000–28,000 10>80 quart
Molding machine, french bread 4,750–6,600 10
Ovens/stovesConvection
2-pan electric 1,600 104-pan electric/gas 2,550–4,800 106-pan electric 3,500–8,000 1010-pan 10,400–15,000 10Stand for ovens above 2-6 pan 750 10Base cabinet for 10-pan 1,680 10
Rack (whole rack fits into oven)Single rack 15,000 10Double rack 18,000 10Double rack—pass-through 41,000 10
Deck1 deck (2-3 pans) 6,370–13,900 102 decks (4-6 pans) 10,650–21,600 103 decks (6-9 pans) 15,050–29,300 104 decks (8-12 pans) 19,225–37,050 10
Pastry-filling injector 1,550 10Pie presses 5,700–8,000 10Projector, designer 460 10
BAKERY (CONT.)
Item Typical
Cost NewAge/Life
Table
150-303-441 (Rev. 01-15) 24
BAKERY (CONT.)
Item Typical
Cost NewAge/Life
TableProofers/retarders
Single-door proofer $3,700–10,700 102-door proofer 5,950–13,550 102-door pass-through proofer 15,400–20,900 10Single-door retarder proofer 9,920–15,300 102-door retarder proofer 11,250–18,700 10Walk-in proofer 5,740–17,800 10Proofer holding cabinet, 8-17 pan capacity 2,050–4,000 10
RacksDunnage rack 80–125 15 CCamshelving—Metal, incl. 4 vented shelves 295–440 15 CCamshelving—Polypropylene incl. 4 vented shelves 272-465 15 CMobile camshelving—Metal 385-460 15 CPot rack 325 10Wire shelving—All purpose expoxy wire shelving
Complete sets=4 posts and 4 shelves30” long x 18”-24” deep 100–140 15 C36” long x 18”-24” deep 100–250 15 C42” long x 18”-24” deep 110–210 15 C48” long x 18”-24” deep 120–250 15 C60” long x 18”-24” deep 140–285 15 C72” long x 18”-24” deep 170–320 15 C
Scale—Bakers 16 lb 475 10Scale—Label printing 1,200 10Sinks
One tub 250–365 10Two tub 390–580 10Three tub 480–760 10
TablesBudget equip. stands (24x24 & 24x30)—Galvinzed and stainless
290–430 10
Depanning—stainless 970–1,550 10Stainless steel with undershelf 460–970 10Wood top/stainless legs 775–1,825 10Wood top/galvanized undershelf 830–1,350 10
Tortilla press 3,200–9,908 10Tortilla system 11,600–23,000 10
Walk-in cooler 8 x 10 3,500–4,200 10Walk-in freezer 8 x 10 4,350 10
150-303-441 (Rev. 01-15) 25
BARBER AND BEAUTY SHOPBarber Shop
Item Typical Cost New Average Cost Age/Life Table
Estimated cost per chair/station $2,030 10Per Item Cost
All purpose chair $389–1,100 $500 10
Back bar—wet 1,456–6,468 3,962 15 CBarber chair 469.99–899.99 685 10Blow dryers 16.99–109.99 60 3 BBrushes 0.99–9.57 5 3 B
Cape 4.95–39.95 7 3 BChair/dryer combination 544–1,439 992 10Combs 0.99–7.99 4 3 B
Disinfectant/sanitization jar 16.99–24.99 20 3 BDisinfectant/sanitization machine 275–1,204 740 10Dryer, free-standing 199–1,195 697 10
Electric clippers 44.99–129.99 87 3 B
Hair trimmers 7.79–89.99 49 3 BHair shears/scissors 45.99–99.99 73 3 BHot lather machine 245 245 3 B
Mats 32–200 130 3 B
Shampoo bowl 169 169 10Shampoo chair 199-700 300 10Shoe polish stand w/chair 2,624 2,624 10Straight razors 4.49–44.99 25 3 B
Towels 17.99–21.99 15 3 BTowel warmer/cabinets 151–528 340 10Tweezers 10.99–16.99 14 3 B
Vacuum cleaner 79–499 289 15 C
Beauty ShopOverall CostEstimated cost per chair/station $3,000Per Item Cost
All purpose chair $389–1,100 $465 10
Backwash unit (for shampooing)—No chairs (wet station) 798–3,825 2,073 10
Dryer chairs w/dryers 544–1,439 610 10Dryers 199–1,195 697 10
Facial stationFacial beds 270–2,816 1,548 10Facial chair w/pump 299–4,495 2,397 10Facial steamer 185–985 285 10Microderm abrasion machines 999–8,365 4,000 10Multifunction skin care machines (2-5 functions) 246–1,188 717 10Multifunction skin care machines (8+ functions) 1,199–3,945 2,572 10Skin scrubber machines 489–1,675 589 10Vichy-shower 4,275–6,468 5,372 10Magnifier lamp with stand 200–450 200 10
Hair processors 1,232–2,245 1,739 10
150-303-441 (Rev. 01-15) 26
BARBER AND BEAUTY SHOP (CONT.)Beauty Shop
Item Typical Cost New Average Cost Age/Life Table
Manicure or pedicure stool $100–200 $289 10Manicure table—vented 136–602 350 10Massage table 971–5,250 2,400 10Massage table—portable 239–555 300 10Massage chair 130–349 240 10
Nail table—nonvented 130–820 420 10Nail table—vented 440 735 10
Pedicure spa—portable 1,039 1,039 10Pedicure spa 2,621–4,900 3,761 10Pedicure spa—pipeless 3,010–12,450 4,000 10
Rollabout carts and trays 100–230 144 10
Shampoo bowls 230–840 535 10Shampoo systems (chair and bowl together) 900–1,800 750 10Styling chair 249–900 575 10Styling stations 400–1,400 500 10
Tanning bed—Lay down style 2,099–33,999 3,500 10Tanning bed—Stand up 1,297–11,000 6,500 10Tanning booth—Spray on 18,900–25,000 21,950 10Tools/supplies
Flat irons (nonceramic) 14.99–84.99 35 3 BFlat irons (ceramic) 14.99–39.99 27 3 BCurling irons 21.99–38.90 30 3 BHair dryers 16.99–109.99 60 3 BHair setters 37 37 3 BElectric clippers 44.99–129.99 47 3 BHair trimmers 7.79–89.99 45 3 BHair shears/scissors 45.99–99.99 70 3 BStraight razors 4.49–44.99 25 3 BBrushes 0.99–9.57 5 3 BCombs 0.99–7.99 4 3 BTweezers 10.99–16.99 9 3 BWax warmer 40 40 3 BCutting capes 4.95–39.95 7 3 BDisinfectant/sanitization jar 16.99–24.99 20 3 BDisinfectant/sanitization machine 275–1,204 740 10Towels 17.99–21.99 15 3 BHair salon books 9.99–47.97 15 3 BMats 32–124 78 3 B
Towel warmer/cabinets 151–528 340 10
Vacuum 79–499 289 15 C
Waxing bed 425–845 635 10
150-303-441 (Rev. 01-15) 27
BOWLING CENTERItem Typical Cost New Age/Life Table
Ball cleaner/polishing machine $4,500–11,000 12Ball engraver 1,300 12Ball fitting machine (display, ball, and cables) 700 12Ball, house (7 per lane) each 65 10Ball plug router 150 12Ball resurface machine 3,600–11,000 12Ball spinner 585 12Ball storage racks
Lower 8 ball rack 160 15 CRolling 9 ball rack 299 15 CRolling 19 ball rack 598 15 C3-level ball rack—12 balls 850 15 CDouble ball rack—24 balls 900 15 C
Basic bowling light package, per lane 1,200 10Bowling pins (2 sets per lane, 1 extra set per 10
lanes—cost/set)* 135–225 3 BBuffing machine 1,200 10
Chairs, swivel (for spectator tables) 180–300 12Straight line chairs (2 seats) 400 12Straight line chairs (3 seats) 600 12
Dodo scale (used to balance bowling balls) 900 12Drilling machine (includes 40 bits, measuring
device, and jigs) 8,500 12extra bits (each) 75 3 B
24 bits 900 3 B38 bits 1,300 3 B
Mill-drill complete 10,000 12
Gutter mop 31 12Gutter and lane mop 115 12
refill (per head) 15 3 B
Lane—actual wood lane 1,600–4,200 15 CLane—gutters 760–820 15 CLane—bumpers 1,500–1,775 15 CLane panels (at end of lane-display) 995–1,600 10Lane—ball return 2,500–3,500 15 CLane—bowling terminal 600–1,600 10Lane cleaner (5 gallon) 150 NISLane machine 12,995–34,995 12Lane monitor system 2,200 12Lane oil (5 gallon) 235 NISLino cloth (box) 100 NISLino duster (lane dragger) 650 12Lockers—10-unit bank 820 15 C
Machine cleaner (5 gallons) 120 NISMeasuring ball (for finger layout) 1,000 12Model wall freestanding table 850 12Monitors—overhead 1,200–4,500 10
Open play sheets (per 1,000) 65 NIS
Pencils (per gross) 20 NISPin cleaner (5 gallons) 84 NISPin cleaning machine—manual 2,000 12Pin cleaning machine—start up kit 3,100 12Pin duck machine 7,500 12
150-303-441 (Rev. 01-15) 28
BOWLING CENTER (CONT.)Item Typical Cost New Age/Life TablePinspotter machine $20,500–30,500 15 C
Rotary floor machine (20”) 1,800 12
Shoes (8 pair per lane) each pair 40 3 BShoe display—rolling 1,021 12Spectator lounge couch (4 spectator) 1,500 12Spectator tables (48” round) 350–750 12
Table & 3 curved chairs 700 12Table and 4 chairs 1,200–1,400 12Table w/ball racks 700–1,200 12Tool kit (for pin setting machine) 1,500 12
Waste recepticle 95 12Wet/dry industrial vac 975 10
*Most bowling alleys have duplicate sets of pins that are used when others are being repaired.
150-303-441 (Rev. 01-15) 29
CLOTHING—RETAIL STOREItem Typical Cost New Age/Life Table
Display and wall panel systemsGrid wall panel systems
Panel displays2’x4’ $16 102’x5’ 20 102’x6’ 24 102’x8’ 32 102’x6’withlegs 44 10Legs—T 18 10Legs—L 15 10Triangle with dolly 75 10Grid pinwheel w/dolly (4 sides) 130 10Grid gondola w/dolly (2 flat ends w/large midsection) 142 10
HardwareHooks and hang rods 1–5 10U-hang rail 15 10Scarecrow displayer (bar w/extension for display) 12 10Straight hang bar 15 10Wire baskets 7–16 10Wire shelves 11–16 10Hangers 9 10Cap displays 3–15 10
AcrylicGrid wall shelves 4–20 10Sign holders 3–7 10Brochure holders 10–22 10Divided trays 13–15 10
Ladder systems (look like mini ladders)8’wall 50 10Anchor bracket 18 10Wall mount 4 10Ladder post 46 10Shelves 28–58 10Floor rack—54” 65 10Floor rack—72” 75 10
Slat wall panel systemsSlatwall4’x8’panels 47 10
Paint-ready grade 87 10Stock laminates 83 10Brushed aluminum 83 10Prefinished w/painted groves 97 10Natural wood—Oak 107 10Natural wood—Birch 235 10Mirror—Acrylic 235 10
Slat wall additives for groovesPVC insert strips 24 10PVC color snaps 34 10Rigid vinyl inserts 56 10Aluminum inserts 93 10
Slat wall hardwareHooks, brackets, holders 1–4.50 10Round tubing u-shaped bar 11 10Bull-nose shelves 14-27 10Wire baskets, shelves, and display items 5–35 10
Slat wall acrylicShelves 2–27 10
150-303-441 (Rev. 01-15) 30
CLOTHING—RETAIL STORE (CONT.)Item Typical Cost New Age/Life Table
Full showcase $99 10Divided trays 13–16 10Brochure holders 8–34 10Card and video rack 5–40 10
HangersCovers—Kant slip and foam (per 200) 15–17 NISCovers—Clear shoulder (per 400) 36 NISFlex tube display 4.95 3 BPlastic (per 100)
Dresses and blouses 32 3 BPants, tops, and dresses—Extra heavy 44–49 3 BSuit—top and bottom 69.50 3 B
Plasticchildren’s(per100)Top—Children and junior 25–34 3 BPant and combo 55–69 3 B
Wood (per 100)Coat and suit—Flat 90 3 B17” coat 140–145 3 B17” pant/suit 161–167 3 B14” pant 177–193 3 B17” suit 191–197 3 B
Woodchildren’s(per100)Top (children and junior) 96–110 3 BPant/skirt 135 3 BSuit—11” 142 3 BDrop—12” 196 3 B
Retriever 12 10Salesman bags (per 100) 45–57 NISSalesman hangers (per 100) 80–136 3 BStacker 14 10
Mirrors (9”x12”) 11–48 10Mannequins
FiberglassFull body 139–255 10Headless 95–210 10Styrofoam heads 25–35 10
Jersey-covered torso formsMen and women 64–266 10Child 59–111 10
PlasticFull body 129 10Headless 95 10
PVC—Fashion forms (partial body form on hanger) 8–25 10Tube flex forms 40 10
RacksFloor clothing
Round rack 65–78 10Two-way—Basic 50–60 10Two-way—Contemporary 138–200 10Four-way—Basic 65–83 10Three- and four-way—Contemporary 300–338 10Spiral—Basic 64 10Spiral—Contemporary 284 10Hat rack—Countertop 59 10
150-303-441 (Rev. 01-15) 31
CLOTHING—RETAIL STORE (CONT.)Item Typical Cost New Age/Life Table
Hat rack—Floor display $111–148 10Rolling racks 45–135 10Combination rolling rack (shelves and rod) 182–290 10
Greeting card (picture frame) 95–172 10Sunglass rack 10–25 10
SecurityDoor alarm 110 15 CDoor security gate (tag sensor gates) 1,355–1,450 15 CMirrors (12”–30”) 38–95 10
Shelving, each (13 x 24 to 15 x 48) 14–38 10Showcases (48” to 70” long)
Full vision 410–525 10Flat-top counter 249–340 10Recess top cash register stand 210 10Ledge top counter 340–400 10Jewelry case—70” long 500 10Corner filler 154–208 10Trophy cases 624 10Countertop cases 50–200 10Folding dump table 77–100 10
Showcases, display (exterior glass, lighting, lock)Full vision 474–547 10Upright display to 72” high (base price w/o lights, mir-ror, locks) 786–920 10
Add $22, lock; $150, mirror; $122, lock; $200 gold trimTower displays 520–640 10Jewelry case 535–562 10Corner case 385 10
Showcases, glassGlass display showcase 315 382 10Glass display unit 169–194 10Glass cubes—center stack 148–297 10Glass cubes—step up 128–227 10Glass cube kits (2 x 3 to 5 x 5) 84–275 10
Sign holders 10–96 10Steamer 150–280 10
Tagging guns and labelersStandard tagging gun 30–45 10Labelers 34–79 10
Track lighting, power track (incl. connectors) per sq. ft. 7 10Lamp holders 30 10Additional connectors 15 10
Turn systems (incl. ticket dispenser) 450 10
150-303-441 (Rev. 01-15) 32
COPY MACHINESDepreciation factors to be applied to original cost new. As long as an item remains in use, regardless of age, the assessment will not 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 Life1st year 0.75 1st year 0.582nd year 0.50 2nd year 0.323rd year 0.35 3rd year 0.194th year 0.30 4th year 0.105th year 0.25 5th year 0.07
DATA PROCESSING EQUIPMENT AND MAIN FRAMEReporting And Valuation Guidelines
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, optic readers, printers, terminals, sorters, and related items.
Original cost new shall be the beginning point for determining values under this guideline.
Economic lives of seven (7) years for systems machines and non-systems machines are con-sideredapplicable.Percentagefactors(PercentGood)willbeappliedtoeachitem’soriginalcost new depending on the date of manufacture as follows:
Percent Good1st assessment year 0.762nd assessment year 0.603rd assessment year 0.434th assessment year 0.325th assessment year 0.236th assessment year 0.147th assessment year (and thereafter) 0.10
As long as an item remains in use, regardless of age, the assessment will not be less than 10 percent of original cost new.
MICROCOMPUTERSBecause 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.Assessment Year Percent Good
1st 0.582nd 0.323rd 0.194th 0.105th (and thereafter) 0.07
150-303-441 (Rev. 01-15) 33
DENTALItem Typical Cost New Age/Life Table
AccessoriesAutoclavable syringe—head only (each) $185 5 BFoot control (each) 270–365 10Touchpad 460–1,400 5 BTrays 50–105 10Tray holders 200–430 10
Air abrasive unit 1,995–3,090 10Amalgamator 230–360 10Assistant’s/hygienist’scart 2,750 10Assistant instrumentation—3-position holder 2,785 10Assistant instrumentation—4-position holder 2,900 10Assistina maintenance system (cleans air and water channels) 2,500–2,640 10
Bleaching light 830–2,500 10
CabinetryBasic w/sink and side cabinets—No delivery system 6,100 10Larger cabinet w/sink, drawers, cabinet—No delivery system 5,800 10Basic w/delivery system 5,340 10Larger cabinet w/delivery system 10,000–21,000 10
Cameras intra-oralCamera 3,400–6,400 10Dock—Analog, USB2 3,150 10Dock—Module only 1,730 10
Chair, dental (for patient) 4,900–11,800 10Compressor 4,090 10
30-gallon—various HP 2,300–3,100 1060-gallon—various HP 2,600–3,300 1080-gallon—various HP 4,030–8,153 10
Compressor—Oil-less dental6.6-gallon—1 HP 1,200 1010-20 gallon—various HP 1,800–5,700 1030-gallon—various HP 4,600 1060-gallon—various HP 4,800–5,700 1080-gallon—various HP 8,200–10,800 10120-gallon—various HP 11,000 10
Curing lights 1,550–2,200 10Cuspidor 2,150–3,900 10
Darkroom equipmentPortable darkroom 800 10Fixed darkroom equipment (exclude film duplicator) 1,100 10
Delivery system (not including extras)3-hand piece 3,100–4,400 104-hand piece (one is water) 4,800–11,000 10
Electrosurgery units 400–8,000 10
Hand tools—Fiber optic handpiece kits 500–1,000 5 BHand tools, additional accessories, extras (per treatment room) 1,700 5 B
Laboratory items (includes model trimmer, plaster bin, lathe, plaster tray, vibrator, etc.) 2,100 10
Lights (track mount) 3,000–4,000 10Lights (unit mount) (includes power supply) 2,000–3,000 10
Nitrous oxide system (built in) 3,000–5,000 10
150-303-441 (Rev. 01-15) 34
DENTAL (CONT.)Item Typical Cost New Age/Life TableNitrous oxide system (portable) $5,500 10
Soft tissue laser units 5,000–10,000 10Sterilizer 9,400 10Stools/chair for doctor and assistant (2 chairs) 1,100–1,850 10
Ultrasonic cleanersSmaller units up to 1 gallon 300–800 10Larger units over 1 gallon 800–2,400 10
Ultrasonic scalers 350–4,800 10
Vacuum pump 1,200–6,975 10
X-ray unitsCephalometric 25,000–95,000 10Intra-oral 2,650–8,800 15 CPanoramic 19,000–55,000 15 C
X-ray digital system 6,995–9,990 10X-ray film duplicator 325–500 15 CX-ray lead apron 65–150 15 CX-ray printer 250–1,500 10X-ray processor 2,300–7,500 15 C
150-303-441 (Rev. 01-15) 35
GROCERY STORE
Item Typical
Cost NewAge/Life
TableAlarm systems —Full camera $35,000 15 C
Doorway tag security system 2,500–4,000 15 CCheckpoint computer and security system 5,000–80,000 15 C
CartElectric 995 7Shopping 90 8
Plastic—medium 100 8Metal—medium 100 8
Shopping cart carriage (corral in parking lot)Single 400 15 CDouble 450 15 C
Hand basketsKit—20 baskets and rack 215 8
Stock truck—U-boat type 275 15 CMetal platform cart 275 15 C
Cabinet, video (locked storage) 800 15 CCases
Cheese (6' × 14') 21,500–28,000 12Floral
1-door swing (12 cu. ft.) 1,200–1,800 121-door swing (23 cu. ft.) 1,500–2,025 122-door slide (47 cu. ft.) 2,300–2,600 122-door slide (61 cu. ft.) 2,800 123-door slide (69 cu. ft.) 2,900–3,300 123-door slide, 72 cubic feet 2,950–3,400 12
Freezer, frozen food/ice cream1 door (23 cu. ft.) 2,300 122 door (49 cu. ft.) 3,100 123 door (72 cu. ft.) 3,700 124 door (8' sectional) 4,600 125 door (12' sectional) 5,300 12
HeatedCountertop (28” wide x 24” high) 650 10Countertop—2 pan (29” wide x 24” high) 1,951 10Display—48” wide 7,000 10Display—60” wide 8,500 10Display—72” wide 9,500 10Display—98” wide 12,000 10Wall—1 door (35” wide x 79” high) 4,500 10Wall—2 door (55” wide x 79” high) 4,500 10Wall—2 door (68” wide x 79” high) 6,200 10Pizza display (12” 3-tier) 950 10Pizza display (12” 4-tier) 1,200 10
Meat/seafood cases50” wide 11,500 1274” wide 12,900 1298” wide 15,250 12
Produce(12’sectional) 3,000 12Refrigerated
Countertop refrigerator (24”—1 door) 1,200 12Display—48” wide 5,700 12Display—60” wide 6,500 12Display—72” wide 7,000 12Display—98” wide 10,000 12Wall—1-door (24” wide x 64” high) 1,200 12Wall—2-door (42” wide x 79” high) 2,100 12
150-303-441 (Rev. 01-15) 36
GROCERY STORE (CONT.)
Item Typical
Cost NewAge/Life
TableWall—3-door (78” wide x 79” high) $3,200 12Wall—5-door(12’sectional) 4,000 12Ice chest freezer (44” wide x 27” deep x 38” high) 1,200 12
Cash registers (electronic) 2,100 5 BCheck-out scanner units (processor, terminal, scan-
ner—10 checkstands) 45,000 5 BCheckstand, Belt-type 2,700 10Coffee-type products
Coffee pot brewer1 warmer 280 102 warmer 300 103 warmer 610–630 10
Coffee airpot brewerSingle 365–650 10Double 605–1,065 10
Coffee shuttle brewerSingle 900 10Double 1,400–1,700 10
Compactors/bailers—Trash and cardboardIndoor packers 7,500–21,000 15 CLarge compactors—Outdoors 8,700–18,200 10Bailers—Outdoors 7,000–26,000+ 10
CounterFloral 10' 1,750 15 CVideo 8' 1,400 15 CVideo 20' 3,000 15 C
DishwasherUnder-counter
High temp 3,300–5,500 10Low temp 3,500–5,050 10
Conveyor model 9,500–16,700 10Door type—Standing
High temp 7,700–13,000 10Low temp 3,000–8,250 10
Display/shelvingBulk food 10,000 5 BWall and island units w/6 shelves (84” H)—15” W 170 10Wall and island units w/6 shelves (84” H)—24” W 200 10Wall and island units w/6 shelves (84” H)—30” W 210 10Wall and island units w/6 shelves (84” H)—34” W 225 10Wall and island units w/6 shelves (84” H)—36” W 270 10End panel wall unit w/6 shelves (84” H)—48” W 50 10End panel wall unit w/6 shelves (84” H)—15” W 60 10Gondola(islandshelving)—25”base,60”Hx8’L 440 10Gondola(islandshelving)—25”base,60”Hx12’L 600 10Gondola(islandshelving)—25”base,60”Hx20’L 930 10Gondola(islandshelving)—25”base,60”Hx28’L 1,260 10Gondola(islandshelving)—25”base,60”Hx32’L 1,450 10Gondola(islandshelving)—25”base,84”Hx8’L 510 10Gondola(islandshelving)—25”base,84”Hx12’L 700 10Gondola(islandshelving)—25”base,84”Hx20’L 1,100 10Gondola(islandshelving)—25”base,84”Hx28’L 1,500 10Gondola(islandshelving)—25”base,84”Hx32’L 1,700 10
Disposal unit—Produce 7,500 10Drink dispenser—Noncarbonated/refrigerated
Single 5 gallon 700 10
150-303-441 (Rev. 01-15) 37
GROCERY STORE (CONT.)
Item Typical
Cost NewAge/Life
TableDouble 5 gallon $990 10Triple 5 gallon 1,230 10
Soda fountain dispenser 1,500–3,800 10Generator 30 kw 9,000 15 C
HumidifierProduce mist 4,500 10Mobile mist 1,500 10
Ice machines w/bins 4,300 10Cuber—290 pounds 2,250 10Cuber—339 pounds 5,200 10Flaker—400 pounds 2,800 10Flaker and nugget—205 pounds 3,500 10
Ice maker/dispenser—Touch-free countertopCublet—273 pounds 3,300 10Flaked—392 pounds 3,000 10Flaked—453 pounds 3,250 10Nugget—523 pounds 4,100 10
Ice merchandiser (double door) 2,925 10Ice storage bins
370 pounds 750 10778 pounds 1,050 10
Juice machine 8,000 10
Labeler, automatic 6,545 10
Magazine and card racks (10') 1,500 10Merchandiser
Dough (refrigerated) 3,100 10Egg (refrigerated) 3,800 10Wine (refrigerated) 5,000 10
Pallet trucks—Electric 3,000 15 CManual 280 15 CStraddle 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 CScales
Electronic 70–1,500 15 CProduce 378 15 CCheckstand 802 15 C
Scanner units 2,500 5 BSinks
One tub 250–365 10Two tub 390–580 10Three tub 480–760 10
Telephone/intercom 40,000 5 BTelevision surveillance—Entire store (digital) 75,000 15 CTerminals (electronic) 3,380 5 BTime clocks 320 10Trash receptacle (concrete) 450 15 C
Box-style 520 10
Vacuum sealer 1,600 10
150-303-441 (Rev. 01-15) 38
GROCERY STORE (CONT.)
Item Typical
Cost NewAge/Life
Table
Walk-in refrigerator6 x 6 $2,750–5,800 128 x 8 3,700–6,500 1210 x 10 4,700–8,000 12Customized +35 degrees F to -10 degrees F
$36.50–46.50/sq. ft. See px/sq. ft. 12
Temperature RangeFloor Area +35° F. –10° F.sq. ft. $36.50 $46.50 12
Wet vacuum 500 10Wine chiller 1,895 15 C
150-303-441 (Rev. 01-15) 39
MEAT AND DELI SHOPSMeat Shop
Item Typical
Cost NewAge/Life
TableBlender $750 7Bone duster 2,700 10
CaseRefrigerated fish/meat (curved front glass)4’ 4,250 106” 4,500–14,000 108' 5,500–16,000 1010' 12,500–20,000 10Tall—Self-serve (approx. 30” wide) 2,600–3,600 12Tall—Self-serve (approx. 48” wide) 3,900–5,000 12
Meat8' Open Sectional Base Unit 1,930 128' Open Sectional Multi Deck—5-deck 4,000 1212' Open Sectional Base Unit 2,440 1212' Open Sectional Multi Deck—5-deck 5,000 12
Cutting board 44–100 10
Dehydrators 2,500–6,500 10Dishwasher
Under counter 3,300–5,500 10Door-type—Standing 3,750–13,000 10
Display risers 87 10
Fat tester 520–1,500 10Floor cleaner machine—Cleaner/buffer 975 10
Gloves—Metal mesh 50 10Grinder 650–2,400 10
Lobster tank 8,500 10
Mixer 300–2,100 10Mixer/grinder combo 700–2,500 10
Poultry cutter 1,895 10
Sausage stuffing machines 1,100–3,600 10Saw, meat and bone 3,500 10Scales 300 10Sharpener—Knives 475–800 10Sinks
One tub 250–365 10Two tub 390–580 10Three tub 480–760 10
Slicer—Meat and cheese 500–3,000 10Smoker 500–3,500 10
Table—Budget equip. stands (24 x 24 & 24 x 30), galvanized and stainless 290–430 10
Table—Depanning, stainless 970–1,550 10Table—Stainless steel with undershelf 460–970 10Tenderizer 1,400 10
Vacuum sealer 1,600 10
Walk-in freezer6 x 4 4,800 108 x 8 6,800 1010 x 10 8,200 10
Wrapping machine—Hand 200 10Wrapping machine—Power 450–3,000 10
150-303-441 (Rev. 01-15) 40
MEAT AND DELI SHOPS (CONT.)Deli Shop
Item Typical
Cost NewAge/Life
TableBBQ cooker $3,500–5,800 10Blender 450 7
Carving station with heat lamp 1,200 1012' Base 1,000 15 C18' Base 1,500 15 C
Case, deliRefrigerated
Countertop refrigerator, 24”, 1 door 1,200 12Display—48” wide 5,700 12Display—60” wide 6,500 12Display—72” wide 7,000 12Display—98” wide 10,000 12Wall—1-door (24” wide x 64” high) 1,200 12Wall—2-door (42” wide x 79” high) 2,100 12Wall—3-door (78” wide x 79” high) 3,200 12Ice chest freezer (44” wide x 27” deep x 38” high) 1,200 12Sushi case—50” 1,900 12Sushi case—60” 2,100 12Sushi case—70” 2,300 12
HeatedCountertop—28” wide x 24” high 650 12Countertop—2-pan, 29” wide x 24” high 1,951 12Display—48” wide 7,000 12Display—60” wide 8,500 12Display—72”wide 9,500 12Display—98” wide 12,000 12Wall—1-door (35” wide x 79” high) 4,500 12Wall —2-door (55” wide x 79” high) 4,500 12Wall—2-door (68” wide x 79” high) 6,200 12Pizza display—12” 3-tier 950 12Pizza display—12” 4-tier 1,200 12
Dishwasher (see Restaurant section)
Food processor (commercial) 800–1,200 10Freezer (see Restaurant section)Fryer, deep fat and pressurized (see Restaurant section)
Grater 700 10
Hamburger patty press 300 10Hood, service—Deli w/fire protection (4' × 13') 10,000 10Heated air curtain
36” 1,200 1048” 1,250 1060” 1,300 1072” 1,350 10
Heated warming shelf36” 375 1248” 500 12
Hood ventilation systems (see Restaurant section)Hot dog roller grill 800–1,800 12
Lettuce chopper/shredder 450 10
150-303-441 (Rev. 01-15) 41
MEAT AND DELI SHOPS (CONT.)Deli Shop
Item Typical
Cost NewAge/Life
TableLiquid countertop food warmer with pump and
heated spout3.5 quart $200 127 quart 250 1211 quart 275 12
Microwave (see Restaurant section)Milkshaker 150 10Mixer (see Restaurant section)
Ranges and ovens (see Restaurant section except for small units)
36” range/ove/grill combo 2,500–5,000 10Refrigerator (see Restaurant section)Rotisserie oven 8,500–16,000 10
Salad—Deli bar/island4’foodbar—mobile 850 126’foodbar—mobile 1,200 12
Sink (see Restaurant section)Slicing machine—10” 750 10Slicing machine—12” 900 10Steamer 1,000–6,500 10Tables and chairs (see Restaurant section)Toaster—Regular 375 10Toaster—Conveyer 800 10
150-303-441 (Rev. 01-15) 42
MEDICALItem/Overall Cost Typical Cost New Age/Life TableExamining rooms $4,635 15 CLaboratory 8,755 10Minor surgery room 19,570 10Per Item CostAntepartum (fetal) monitors 900–4,300 7Aspirators
Portable 300–780 10Two pumps 870–2,400 10
Audiometers (hearing tests) 2,100–3,900 10Autoclaves (sterilizer) 3,400–4,200 10
Blood analyzer (serometer) 21,630 7Blood pressure gauge—Table- or wall-mounted (aneroid) 125 7
Carts (anesthesia, emergency, prescription, etc.) 1,200–2,500 15 CCentrifuge 223–1,325 7Chair—Blood drawing 430–650 10Chart/magazine holder 50–150 15 CChemical analyzers 42,320 7
Defibrillators 1,650–9,400 7Diagnostic set (Welch Allyn 3.5v diagnostic) 1,650–9,400 7Diagnostic system—Wall mount (Welch Allyn 3.5v diagnostic) 1,000 15 CDopplers 450–7,000 7Drug cabinet 400 15 C
ECG/EKG machine 3,000–5,600 7Examining room cabinets 1,050–1,400 15 C
Filing systemsShelving—Single entry 451 15 CBuilt-in sliding shelves 1,950 15 C
Fluroscopic x-raySmall clinic 205,000 15 CLarge 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 CInstruments 3,090 5 B
Microscope 1,545 15 CCompound 950–2,000 15 CStereo 460–690 15 CSurgical 6,650–10,500 15 C
Mini mass spectrometer 22,900 10
Pediatric tables 1,580–2,600 10
Reference libraries 950 No dep.Refrigerator for lab 1,275–7,700 12
Spirometer 1,500–3,800 7Stools/chairs for doctor and assistant (2 chairs) 500 10Suction pump 260 10Surgery room cabinets (5') 825 10
150-303-441 (Rev. 01-15) 43
MEDICAL (CONT.)Item/Overall Cost Typical Cost New Age/Life TableSurgery room lights $3,100 10Surgery table—Minor procedure 7,210 10Surgery table—Major procedure 15,500 10
Tables—Utility (stainless steel, portable w/tray) 570–850 15 CExamining table
Manual 1,350–2,800 15 CPower 1,850–10,875 15 C
Treatment table 500–3,400 15 CTablet counter 1,205 10
Ultrasound 1,300–2,650 5 BUltraviolet exam light (woods) 340 10
Vital signs monitors 900–7,960 7
Waste receivers 185 10
X-ray machine 54,000 15 C
150-303-441 (Rev. 01-15) 44
MOVIE THEATER EQUIPMENTItem Typical Cost New Age/Life TableAmplify speakers ticket booth $550 10
Computer point of sale station 1,250 5 BCrowd control pole and rope 140 10
Digital cinema system (projector, lens, server) 65,000 15 C
Omni max projector (sound extra) 110,000 15 COmni-term ticket and concession system
Small system—1 ticket outlet and 3 concession terminals 8,250 5 BLarge system—Unlimited ticket outlets and concession ter-minals 13,500 5 B
Projector w/reel transport system (includes lenses, makeup table, platter, transport) 23,700 15 CProjectors (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 C7.50 silver 15 C
Sound system Dolby 20,050 10THX (add to Dolby) 6,000 10
Splicing machine 430 15 C
Concession Equipment
Cotton candy maker 1,100–1,950 10
Express multiples—3- to 5-pump condiments 680–830 10
Hot dog merchandiser—Countertop unit w/bun warmer 1,400 10
Ice machine 5,000 10
Nacho cheese warmer 380 10Nacho chip case 380 10
Point of Sale system 2,000 5 B
Popcorn machine6 oz. Kettle (stainless steel) 639 108 oz. Kettle (stainless steel) 1,299 1012 oz. Kettle (stainless steel) 1,419 1018 oz. Kettle (stainless steel) 1,979 10
Pizza cabinet 510–1,200 10Pretzel bake and serve cabinet 1,370 10
Soft drink dispensers—CO2 1,500–3,800 10
150-303-441 (Rev. 01-15) 45
OFFICEItem Typical Cost New Age/Life Table
Furniture Average Good
BookcasesWood
3 shelf $60 N/A 15 C4 shelf 90 N/A 15 C
Laminate2 shelf 40 100 15 C3 shelf 50 80 15 C4 shelf N/A 100 15 C5 shelf N/A 130 15 C
Metal2 shelf 110 N/A 15 C3 shelf 130 N/A 15 C4 shelf 160 N/A 15 C5 shelf 200 N/A 15 C6 shelf 240 N/A 15 C
Chairs DraftingExecutive
Leather 130 1,500 15 CPosture 130 2,100 15 C
FoldingSteel 12 N/A 15 CSteel—Padded 26 N/A 15 CSteel w/plastic seat 25 N/A 15 CSteel w/mesh 50 N/A 15 C
GuestWood 160 530 15 CSteel—Padded 130 550 15 C
StackingSteel—Plastic 55 125 15 CSteel—Padded 25 80 15 C
Conference TableWood–-6' 330 1,090 15 CWood—8' 300 2,050 15 CRound —42-inch diameter 190 419 15 C
48-inch diameter 380 729 15 CCredenza
Wood—Solid 680 3,430 15 CLaminate/veneer 210 2,205 15 CSteel 320 1,200 15 CComputer 300 2,400 15 C
Desk—SteelExecutive 400 1,735 15 CEconomy 175 500 15 CSingle pedestal 226 460 15 C
Desk—Wood and laminatesExecutive 430 4,235 15 CEconomy 135 1,075 15 CL-workstation 330 3,900 15 CSingle pedestal 225 1,220 15 C
Drafting table (w/base) 150 275 15 C
150-303-441 (Rev. 01-15) 46
OFFICE (CONT.)Equipment
CalculatorDesk model—Ink roll and display printer $18 $200 5 CHandheld 4 155 5 C
Cell phoneGeneric 10 250 3 BBlackBerry/Droid 115 999 3 BiPhone 450 860 3 B
Digital camera 18 2,500+ 5 AEasel (dry erase and pad) 140 720 10Electronic labeling system 42 535 10Electronic whiteboard 201 6,175 10Fax (primary fax function) 60 99 5 BFax, laser 179 300 5 BLaminator 45 2,150 5 BMultifunction—Fax/copier/printer/scanner
Inkjet (all-in-one) 129 500 5 BColor laser (all-in-one) 400 700 5 BMono laser (all-in-one) 200 2,700 5 B
Projector, digital (including multimedia/LCD, etc.) 211 20,000+ 5 AProjector, digital wall display DLP 125 20,000+ 5 AProjector, overhead 133 1,125Printer
Dot matrix 209 329 5 BInkjet 89 549 5 BMono laser 120 900 5 BColor laser 299 700 5 BPhoto 99 300 5 B
Safe 75 5,379 15 CScanner 89 360 5 BShredder 60 5,500 10Typewriter 140 450 10
File cabinetsFireproof—Vertical
2 drawer 450 1,880 15 C4 drawer 685 3,500 15 C
Fireproof—Lateral2 drawer 1,300 4,200 15 C4 drawer 1,810 3,600 15 C
Letter—Vertical2 drawer 80 202 15 C4 drawer 200 580 15 C
Letter—Lateral2 drawer 190 575 15 C3 drawer 408 650 15 C4 drawer 475 1,060 15 C5 drawer 660 1,085 15 COpen shelf file 510 1,085 15 C
Legal—Vertical2 drawer 210 770 15 C4 drawer 264 600 15 C
Legal—Lateral2 drawer 190 830 15 C3 drawer 400 695 15 C4 drawer 500 1,060 15 C5 drawer 685 1,086 15 COpen shelf file 550 830 15 C
150-303-441 (Rev. 01-15) 47
OFFICE (CONT.)Item Typical Cost New Age/Life Table
Equipment Average GoodMap
5 drawer $542 $1,634 15 C10 drawer 550 1,435 15 CLarge enclosed 820 1,002 15 C
Reception roomSofa 350 1,500 15 CSettee 350 920 15 CLove seat 285 1,090 15 CChair 52 600 15 CCorner table 55 560 15 CCoffee table 77 773 15 CReception counter 238 4,150 15 C
Secretarial workstation 275 980 15 CSteno/task chair
w/arms 179 534 15 Cw/o arms 30 183 15 C
Typewriter/computer tableMetal 88 316 15 CLaminate 78 247 15 C
Worktable—6’Wood/laminate 150 440 15 CMetal/steel 150 310 15 CFolding/plastic 45 535 15 C
150-303-441 (Rev. 01-15) 48
OPTICALItem Typical Cost New Age/Life Table
Automatic refractor with keratometer $10,000–10,500 15 C
Binocular indirectWireless 2,040–2,660 10Wireless LED 2,395–3,933 10Transformer 382 10
Buffer 600—1,525
Chair and stand—Optimetrics 8,097 10Contact lens center (CLC) (table, mirror, sink, and modification unit) 1,700 10
Digital imaging system (can retrofit to most existing slit lamps) 3,995 10Digital scanner 16,500 10Direct ophtalmoscope (head only) 210–278 10
Handle 119 10
Edging system 34,350 10Hand edger 545–955 10
Exam chair 4,040–6,480 10
Frame warmer w/beads 205 10Fundus camera
Non-mydriatic 21,710 10Mydriatic 26,910 10
Groover—Auto 755–875 10
Hand instrument package 850 5 BLane package—Indirect, transformer, and hand instruments 2,650 10
Instrument stand 5,040–5,260 10
Keratometer 1,650–2,150 10
LensometerManual 1,325–3,000 10Automated 2,056–3,895 10
Pachymeter 2,850 10Perimeter 10,500–17,500 10Polisher 550–1,525Procedure chair 1,795–2,580 10Projector (includes screen, slides, and mounts)
Non-automated 953 10Automated 1,660–2,900 10Mirror set 5,000 10
Pupilometer, digital 380–520 10
Radius gauge or scope 400–2,000 10Refractor (Phoroptor) 3,916–6,644 10Refractor (Phoroptor, digital) 6,500–11,250 10Retinscope 305 10
Salt pan & frame warmer 100–250 10Screening table 2,600–5,500 10Slit lamp 3,780–14,385+ 10
Portable or handheld 3,600–5,253 10Stool (each) 244–528 10
Tinter 495–950 10
150-303-441 (Rev. 01-15) 49
OPTICAL (CONT.)Item Typical Cost New Age/Life TableTonometer
Noncontact $6,000–9,700 10Applanation 11,505–1,730 10Tono-Pen 3,223–3,675 10
Topographer 10,000–11,000 10Transilluminator 82 10Trial lens set & frame 375–875 10
Ultrasonic cleaner 70–177 10Ultrasound 3,500–8,000 10
Vision tester 2,400–3,206 10Visual acuity system 995–3,350 5 B
150-303-441 (Rev. 01-15) 50
PHONE EQUIPMENTItem Typical Cost New Age/Life TablePay phone (includes installation)
Coin drop—Credit card by key input $299–489 5 BCoin drop or credit card slide 899–1,299 5 BNo-coin phones
Regular—No dial 25 5 BRegular 20–23 5 BWall-mount—No dial 25 5 BWall-mount 20 5 B
Conference room phone equipment 250–1,250 5 B
Inmate/armored/weatherproof phonesExplosion-proof phone 739–1,301 5 BArmored coinless phone 139–280 5 BBell-style coinless and emergency phone 170–220 5 BElevator phone 317 5 BPanel phones 305–575 5 B
EnclosuresInterior
Indoor enclosure—Metal wraparound 995 5 BIndoor enclosure—Wood frame, to the floor 975 5 BIndoor enclosure—Plastic sides 300–365 5 BWall-mounted wood frame 100–110 5 BWall-mounted stainless steel—Panel only 99 5 BWall-mounted stainless steel—Surface mount panel 430–450 5 B
ExteriorFull enclosure (Superman booth) 1,560 5 BBritish Superman booth 2,600 5 BWooden Superman booth 2,450 5 BUpright enclosure with pedestal 200–425 5 B
Illuminated Telephone Sign 25 5 B
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
Business phone systemsSmall independent system 623–1,800+ 5 B
Each phone 66–293 5 BLarger systems (get original cost) 2,000+ 5 B
Security and alarm systemsBasic small office (ADT) security system w/moni-toring agreement 895 15 CDo-it-yourself security system—No monitoring agreement (alarm) 150–800 15 CLarger commercial systems 2,500–100,000 15 C
150-303-441 (Rev. 01-15) 51
RADIO AND TV SERVICEItem Typical Cost New Age/Life Table
Amplifiers (power & distribution—wide variety of amps/channels) $150—3,500 10Audio metering
Dual channel meter 225–800 10Loudness meter 450–3,500 10
Audio processorsAM processor—analog 725–1,878 10AM processor—digital 4,950 10AM processor—digital and HD 7,990 10FM processor—analog 1,649–8,590 10FM processor—digital 5,490–13,995 10FM processor—digital and HD 9,590 10FM encoder and processor—digital and HD 3,990–7,545 10Voice processor (microphone)—analog 210–600 10Voice processor (microphone)—digital 530–1,600 10
Audio sine & square wave generator 70–150 10
CD duplicator 565–1,895 10Color bar/Cross-hatch generator 122–2,000 10Color TV monitor—19 inch 130–1,200 10Computer monitor video generator 190–350 5 AConsoles
Analog—6 channel 4,995 10Analog—8 channel 800–4,995 10Analog—10 channel 1,600–2,000 10Analog—12 channel 6,995 10Analog—18 channel 995–10,395 10Analog—24 channel 12,995 10Digital—6 channel 7,995–12,495 10Digital—12 channel 9,945–14,995 10Digital—18 channel 8,795–16,995 10Digital—8 channel with 8 faders 9,750–12,262 10Digital—12 channel with faders 12,000–21,900 10Digital—16 channel with faders 14,905–17,064 10Digital—20 channel with faders 27,600–30,000 10Digital—24 channel with faders 32,410 10
Converters (analog/digital) 200–3,150 10CRT analyzer and restorer 1,890–11,200 5 B
DC power supply 27–260 5 BDegauss coil 46–65 5 BDigital logic probe 14–45 5 BDigital multimeter unit
Handheld 152–270 10Countertop 750–1,672 10
Dual trace oscilloscope (35 mhz/100mhz) 317–969 10DVD duplicator 316–1,440 10
EAS encoders and decodersAnalog 300 10Digital 2,695–3,700 10Digital remote package 4,600 10
EPROM programmer 285 10
Field strength meter 25–400 10Firewire interfaces 200–2,000 10Frequency counter 100mhz 250–375 10
Headphones and earpieces
150-303-441 (Rev. 01-15) 52
RADIO AND TV SERVICE (CONT.)Item Typical Cost New Age/Life Table
Ear buds $59–99 5 BHeadphones 20–995 5 BWireless headphones 100–300 5 B
High voltage probe (40kv+) 120–170 10HUM reduction (aka isolation transformer) 55–310 10
IFB (interruptible fold back)—Wireless communication pack 520–7,300 5 B
MicrophonesCondenser mic 40–8,000 5 BDynamic mic 20–720 5 BHeadworn mic 79–674 5 BInstrument mic 79–400 5 BLapel mic 80–600 5 BPodium mic 117–450 5 BRibbon mic 100–4,300 5 BShotgun mic 150–1,750 5 B
Mixers—Compact and field4 channel 80–250 106 channel 100 108 channel 150–200 1012 channel 300 104 channel sub-mixer 1,780 10DJ mixers
5 channel digital 230–400 10Grandmaster 1,100–1,450 10
Powered8 channel 2 x 150w 670 1012 channel 2 x 250w 1,050 10
Recording8 channel 300 1016 channel 60–2,000 1032 channel 3,000 10
Mobile power supply 22–173 10Modulation monitors
AM 1,500 10AM—digital 7,200 10FM 4,000–5,150 10FM—digital 3,950–7,200 10Multi—AM/FM/digital 4,000 10
MTS TV—Stereo generator 500 10
NTSC generator 212–800 10NTSC signal generator 495–959 10
PodcastStarter package 250 10Pro package 1,500 10
Recorders and playersCD players and recorders
CD players—single 100–799 10CD players—dual 170–635 10CD recorder 489–1,400 10
Cassette player 395–771 10DVD recorder and player 570–2,000 10Digital multitrack recorders
4-track 200 108-track 270–1,000 1012-track 900 10
150-303-441 (Rev. 01-15) 53
RADIO AND TV SERVICE (CONT.)Item Typical Cost New Age/Life Table
16-track $1,200 1024-track 1,600–2,800 1048-track 5,000 10
Flash recorders and players 400–1,300 10Logging recorders and software 538–3,900 10Minidisk recorders and players 400–819 10
R.F. signal generator 150–975 10Router
Analog 950 5 BDigital 785 5 BNetwork interface analog/digital 3,700–8,500 5 B
RPU transmitters and receivers 1,500–2,800 10
Satellite remote (dual) 410 10Soldering station 80–675 5 B
Desoldering station 500–860 5 BSweep marker generator (marker type) 2,256–5,890 10
Telephone product analyzer/tester 200–400 10Tone test set w/inductive amplifier 60–150 10Transistor tester 26–475 10Transmitters and exciters
AM—500 w 8,850 10AM—1000 w 10,950 10FM—2.5 kW 18,250 10FM—4 kW 33,700–42,000 10FM—5 kW 42,375 10FM—7.5 kW 53,375 10FM—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
150-303-441 (Rev. 01-15) 54
RESTAURANT EQUIPMENTItem Typical Cost New Age/Life Table
BBQ cooker $3,500–5,800 10Blender—Commercial food 900 7Blender—Commercial liquid 150–1,000 7Blending station—Beverage/worktables w/sinks 1,200–3,000 10Bowl cutter (cuts meats, fruits, veggies, breads) 3,350 10Broilers—Gas
15”–22” 750–2,000 724” 1,200–2,750 736” 1,700–3,200 742”+ 1,750-5,000 7
Broilers—Electric24” 1,775 1036” 2,400 10
Broiler—Salamander styleElectric 26” countertop 1,400 10Gas 36” countertop 2,300 10Gas 36” range mount 2,500 10Gas 60” countertop—cheesemelter 4,000 10
Buffet table (includes sneeze shield)Portable hot food 1,260-1,575 10
2 openings 1,900 103 openings 2,150 104 openings 2,300–6,000 10
Portable cold food—Salad/deli bar4’foodbar—mobile 850 126’foodbar—mobile 1,200 12
Bun warmer1 drawer 1,150 102 drawer 1,900 103 drawer 2,400 10
Burger patty press4” 343 105” 376 106” 419 107” 426 10
Bus boxes 10–20 7Bus cart w/trash container and silverware tray 260–350 10
Can opener, manual 100–430 10electric 575-1,300 10
Carving station with heat lamp 1,200 10Case, deli
RefrigeratedCountertop refrigerator—24”, 1 door 1,200 12Display—48” wide 5,700 12Display—60” wide 6,500 12Display—72” wide 7,000 12Display—98” wide 10,000 12Wall—1 door, 24” wide x 64” high 1,200 12Wall—2 door, 42” wide x 79” high 2,100 12Wall—3 door, 78” wide x 79” high 3,200 12Ice chest freezer—44” wide x 27” deep x 38” high 1,200 12Sushi case—50” 2,400 12Sushi case—60” 2,700 12Sushi case—70” 3,000 12
150-303-441 (Rev. 01-15) 55
RESTAURANT EQUIPMENT (CONT.)Item Typical Cost New Age/Life Table
HeatedCountertop—28” wide x 24” high $650 10Countertop—2-pan, 29” wide x 24” high 1,951 10Display—48” wide 7,000 10Display—60” wide 8,500 10Display—72” wide 9,500 10Display—98” wide 12,000 10Wall—1-door, 35” wide x 79” high 4,500 10Wall—2-door, 55” wide x 79” high 4,500 10Wall—2-door, 68” wide x 79” high 6,200 10Pizza display—12” 3-tier 950 10Pizza display—12” 4-tier 1,200 10
Chairs:Folding 14-30 7Fair quality 30-100 7Average quality 100-225 7Superior quality 200-350 10Economy stackable 26-30 7Formal dining stackable 100-200 10Barstool w/padded back and foot rail 100-305 7Barstool w/foot rail—no back 31-200 7Lounge armchair—padded w/casters 200-350 10
Chairrisers(child’sboosterseat) 25-35 10High chair 50-160 10
Chair/table set—4 chairs and 1 table (basic economy set) 200–300 7Chair w/2 attached benches 450–1,000 10Booth
Single 250–730 10Double (both sides separated by the back) 380–1,150 10
Coffee-type productsCoffee pot brewer
1 warmer 280 102 warmers 300 103 warmers 610–630 10
Coffee airpot brewers 13-32 10Single 365–650 10Double 605–1,065 10
Coffee shuttle brewersSingle 900 10Double 1,400–1,700 10
Cappuccino dispensers—1 to 3 flavors 800–1,400 10Espresso machines
One group 3,200 10Two group 4,200 10Grinder—semiautomatic 30 lbs 665 10
Coffee airpots 55–70 10Coffee urn, 100 cups 315 10
Cutting board 44–100 5 C
150-303-441 (Rev. 01-15) 56
RESTAURANT EQUIPMENT (CONT.)Item Typical Cost New Age/Life TableDeep fryer—Countertop
Single basket $500–800 10Double basket 1,450–2,500 10
Deep fryer—FreestandingFull or twin baset/single well 710–2,500 10Double/triple basket, double/triple well 3,300–15,000 10Pressure fryer (electric/gas) 9,300–15,000 10
Dishwasher—High temp. 6,995-9,940 10Low temp. 3,675-7,875 10
Dishwasher—Undercounter modelsHigh temp. 3,300–5,500 10Low temp. 3,500–5,050 10
Dishwasher—Conveyor model 9,500–16,700 10Dishwasher—Door-type, standing
High temp. 7,700–10,100 10Low temp. 3,000–8,250 10
Drink dispenser—Noncarbonated, refrigerated Single 5 gallon 700 10Double 5 gallon 990 10Triple 5 gallon 1,230 10Soda fountain dispenser 1,500–3,800 10
Fat tester 520–1,500 10Fat vat 475 10Floor cleaner machine—Cleaner/buffer 975 10Food processor (commercial) 800–3,600 10Freezers
Stand-alone1-door 1,500 102-door 2,000 103-door 2,500 10
Walk-in freezer6 x 4 4,800 108 x 8 6,800 1010 x 10 8,200 10
Granita machine 2,000 10Grater 700 10Griddle—Countertop
36” 2,800 1048” 3,500 1060” 4,300 10
Clamshell and panini grills 1,000–1,300 10Grinder 650–2,400 10Guest pager kit w/5 pagers (coaster pagers only) 340 10Guest pager starter kit w/5 pager (coaster pagers & charging rack) 630 10
Hamburger patty press (see Burger patty press)Heat lamps with base 170–295 10
150-303-441 (Rev. 01-15) 57
RESTAURANT EQUIPMENT (CONT.)Item Typical Cost New Age/Life TableHeated air curtain
36” $1,200 1048” 1,250 1060” 1,300 1072” 1,350 10
Heated warming shelf36” 375 1048” 500 10
Hood ventilation systems—with fire suppression systemsVent-less portable system 5,690 10Exhaust-only w/fire suppression4’x48” 3,595 109’x48” 4,495 1016’x48” 6,860 1020’x48” 7,970 10Add $1,000 to each package for “Make Up Air”Add for heated “Make Up Air” 7,000–10,000
Hot chocolate machine 1,200 10Hot dog steamer/bun warmer 500–815 10Hot dog roller grill 800-1,800 10Hot plate—Double gas or electric 500 10
Ice cream cabinet 1,000–3,500 10Ice cream freezer bunker—Portable (must have wheels) 690–11,860 8Ice cream maker (2 qt. in 20 min.) 1,200 10Ice cream maker—Large (soft serve 7 qt. countertop) 3,100–5,000 10
Ice dispenser/maker—Touch-free countertopCubelet (273 lb) 3,300 10Flaked (392 lb) 3,000 10Flaked (453 lb) 3,250 10Nugget (523 lb) 4,100 10
Ice machines w/binsCuber (290 lb) 2,250 10Cuber (339 lb) 5,200 10Flaker (400 lb) 2,800 10Flaker and nugget (205 lb) 3,500 10
Ice merchandiser (double door) 2,925 10Ice storage bins
370 lb 750 10778 lb 1,050 10
Ice tea brewer 730-900 10
Lettuce chopper/shredder 450 10Liquid countertop food warmer w/pump & heated spout
3.5 quart 200 127 quart 250 1211 quart 275 12
Microwave1000 watts 265–600 10Approximately 1800 watts 1,120–1,375 10Approximately 2100 watts 1,150–1,715 10
Milk dispenserSingle valve—6 gallon 1,400 10Double valves—12 gallon 1,500 10Triple valves—18 gallon 1,800 10
150-303-441 (Rev. 01-15) 58
RESTAURANT EQUIPMENT (CONT.)Item Typical Cost New Age/Life TableMixer—with S/S bowl, beater and wire whip
12–quart bowl $2,680 1020–quart bowl 2,100–4,400 1030–quart bowl 3,500–7,300 1040–quart bowl 5,800–9,500 1060–quart bowl 8,000–8,400 1080-quart bowl 10,300 10
Mixer/grinder combo 700–2,500 10Milkshaker 150 10
Nacho cheese warmer 285–370 10Nacho chip warmer 355 10
Oyster shucker—Manual 135 10Electric 280 10
OvensCombination, including steam feature
Single 8,300–35,000 10Double 35,000–48,000 10
Convection—FreestandingSingle 2,600–6,900 10Double 5,200–7,800 10
Conveyer14” wide 1,700–3,800 1018” wide 3,600–4,100 1020” wide 7,900–8,500 1032” wide 12,500–26,000 10
High speed 6,000–10,000 10Slow roast—Heat and hold ovens
40 lb capacity 3,000 10100 lb capacity 3,800 10240 lb capacity 5,800 10
Rotisserie 8,500–16,000 10Oriental wok stove
1 burner (13-16”) 950–1,100 102 burners 3,700–5,000 10
Pasta cooker, stand-alone 2,900–7,000 10Pizza dough mixer (see Mixers)Pizza dough press 1,700–4,000 10Pizza ovens
Countertop—Small 145–485 10Conveyer (see Ovens, conveyor)Deck ovens
1 deck (2-3 pans) 6,370–13,900 102 decks (4-6 pans) 10,650–21,600 103 decks (6-9 pans) 15,050–29,300 104 decks (8-12 pans) 19,225–37,050 10
Popcorn butter dispenser (see Liquid countertop food warmer)Popcorn machine 155–1,675 10
Pretzel display merchandiser 565 10
Range—Freestanding w/built-in oven36” range/oven/grill combo 1,800–7,000 1048” range/oven/grill combo 5,500–8,600 1060” range/oven/grill combo 2,800–9,100 10
150-303-441 (Rev. 01-15) 59
RESTAURANT EQUIPMENT (CONT.)Item Typical Cost New Age/Life TableRefrigerated chefs salad top (see Buffet table—Cold)Refrigerated direct draw draft beer dispenser (back bar)
1 tap—1-keg capacity $1,089–1,450 121 tap—2-keg capacity 2,000 122 tap—2-keg capacity 2,050–2,400 122 tap—3-keg capacity 2,400–2,900 12
Refrigerated glass and plate chiller 1,550–2,125 12Refrigerated pizza tables
1 door, 44" wide 2,800 122 door, 67” wide 3,800 123 door, 93” wide 5,000 124 door, 119" wide 7,000 12
Refrigerated prep tables1 door, 27” long 1,400 122 door, 48” long 1,950–2,400 122 door, 60” long 2,100–2,650 123 door, 72” long 2,500–3,100 12
RefrigeratorsStand-alone
1 door 1,200–2,400 122 door 1,500–3,000 123 door 4,000 12
Under counter1 door 1,200–1,400 122 door 1,750–2,500 123 door 3,200 12
Walk-in refrigerator6 x 6 2,750–5,800 128 x 8 3,700–6,500 1210 x 10 4,700–8,000 12
Rice cooker30-cup 250 1055-cup 550 10
Roll warming drawers (see Bun warmer)
Sausage stuffing machines 1,100–3,600 10Scales 300 10Shake mixers (see Milkshake)Sharpener—Knives 475–800 10Sinks
One tub 250–365 10Two tubs 390–580 10Three tubs 480–760 10
Slicer—Meat and cheese 500–3,000 10Slicing machine 10” 850 10Slicing machine 12” 1,250 10Smoker 500–3,500 10Snow cone machine 900 10Soda fountain dispenser (CO2) 1,500–3,800 10Soft ice cream machine (see Ice cream)Soup kettles
7 quart 140–170 1010.5 quart 115 1011 quart 145–185 1012 quart (650–1200 watts) 255–485 10
Steamer 1,000–6,500 10
150-303-441 (Rev. 01-15) 60
RESTAURANT EQUIPMENT (CONT.)Item Typical Cost New Age/Life TableSteam tables—Serve wells (gas or electric)
Two openings $885 10Three openings 860–1,200 10Four openings 915–1,650 10Five openings 1,315–1,850 10Portable (see Buffet tables—Hot)
Table—Budget equipment stands (24 x 24 & 24 x 30), galva-nized and stainless 290–430 10Table—Depanning, stainless 970–1,550 10Table—Stainless steel with under shelf 460–970 10Tables for guests/seating (see also Chairs/tables)
30” x 42” 80–230 1048” x 48” 115–325 10Round 36” 85–255 10Round 48” 130–410 10
Tenderizer 1,400 10Toaster—Regular 375 10Toaster—Conveyor 800 10Topping dispenser 280 10
Uniforms/aprons 50–150 3 A
Vacuum sealer 1,600 10Vegetable cutter
Food processor 500–3,900 10Lettuce chopper/shredder 425–465 10Onion bloom 410 10Onion slicer 340 10Potato—Spiral fry cutter 220 10Potato—General fry cutter 180 10Tomato slicer 320 10
Waffle bakerSingle—Belgian 750–910 10Double 925 10
Wine cooler—Refrigerator 1,200–1,800 12Work tables—Maple top
24" × 48" 365 1024" × 60" 410 1024" × 72" 460 10
Stainless steel24" × 36" 210–365 1024" × 48" 215–375 1024" × 60" 235–400 1024" × 72" 250–430 10
Wrapping machine—Hand 200 10Wrapping machine—Power 450–3,000 10Estimated miscellaneous kitchen and setting items for
100-patron capacity; includes dishes, utensils, glassware, cooking supplies, pots/pans, utensils, etc.Fair 18,080 10Average 26,021 10Good 43,573 10
150-303-441 (Rev. 01-15) 61
SERVICE GARAGEItem Typical Cost New Age/Life TableA/C digital refrigerant handling system $1,865–5,455 15 CA/C refrigerant recovery only system 1,500 15 CA/C diagnostic system 1,740 15 CAir compressor (5 hp+)
20 gallon—2 hp 620 1440 gallon 800 1460 gallon 850–1,200 1480 gallon 1,030–2,900 14120 gallon 2,500–5,500 14Rotary screw compressor–80 gallon 3,290–4,200 14Rotary 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”)Wrenches 113 15 CRatchet 101 15 CSpray gun 122 15 CGrinders 100 15 CCutting tools 93 15 CDrills 118 15 C Hammer/chisels 63 15 CSpecialty 88 15 CSanders/blasters 100 15 CAir hose reel 250 15 C
Anti-freeze recyclerIndependent batch machine 4,000–4,600 15 CPortable—Hooks up to vehicle 2,600 15 C
Auto lifts2 post and above ground
9,000–10,000 lb 1,900–3,900 15 C12,000 lb 3,500–5,900 15 C15,000 lb 3,750–9,000 15 C
4 post and alignment7,000 lb 2,100–3,850 15 C9,000 lb 2,240–3,300 15 C12,000 lb scissor 7,900–11,000 15 C14,000 lb 3,750–7,100 15 C18,000 lb 10,200–11,700 15 C27,000 lb 12,250–16,250 15 C35,000 lb 16,900–19,250 15 C40,000 lb 19,350–22,100 15 CMotorcycle/ATV lift 710–1,165 15 C
Battery chargersBench top 100–150 15 CWheeled 218–427 15 CPortable jump carry pack 121–426 15 CWheeled 691–1,496 15 C
Battery testers 50–386 15 CBearing packer 150 15 CBench grinder (6") 50–155 15 CBody shop repair manual (1 manual, paper) 70 No dep.Brake bleeder 110 15 CBrake cleaner (port. brake washer for wet coll. method) 663 15 C
150-303-441 (Rev. 01-15) 62
SERVICE GARAGE (CONT.)Item Typical Cost New Age/Life TableBrake lathe
Regular for rotors and drums $4,370–4,865 15 CCombination—Rotors, drums, flywheels, etc. 4,127–6,800 15 COn-carlathe(don’tremovepartsfromthecar) 5,893–10,000 15 CHeavy duty (for trucks and equipment) 7,631 15 CTruck adapter kit 1,100 15 C
Brake shop—Lathe, bench, micrometer, drum wear gage, 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 CDwell-tach gauges (handheld) 120 15 C
Electric drills—1/4” or 3/8” 50–250 10Engine analyzer machine 4,000–6,000 5 BEngine crane/hoist
1 ton 363–670 15 C2 ton 340–600 15 C3 ton 5,158 15 C
Engine stand 175–945 15 CExhaust ventilation system 1,040–1,407 15 C
Fire extinguishersSmall each 20–65 10Large each 66–188 10
Floor jacks2 ton 50 15 C3 ton 100–155 15 C
Fuel system service machine 3,995 15 CDiesel 3,995 15 C
Gear oil and lube dispenser 65–478 15 CHand Tools
Service mechanic 3,000–20,000+ 15 CBody shop mechanic 2,000–15,000+ 15 C
Headlight aimer 500—1,500 15 C
Leak finder 1,428 15 CLube equipment (portable chassis) 945 15 C
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 COil drain receiver 84–568 15 COil filter crusher 1,130–2,066 15 C
150-303-441 (Rev. 01-15) 63
SERVICE GARAGE (CONT.)Item Typical Cost New Age/Life TableParts washing tanks
Small7 gallon bench $115 15 C20 gallon 226 15 C
Large30 gallon 372–1,385 15 C45 gallon 1,092–1,270 15 C
Spray washer 3,265–5,055 15 CPlasma cutters
25 amp 975–1,400 15 C60 amp 2,300–2,675 15 C80 amp 3,645 15 C
Power broom 700 15 CPower steering fluid exchanger 1,054 15 CPress—Hydraulic floor and shop
12 ton 1,000 15 C20 ton 2,500 15 C30 ton 3,500 15 C50 ton 5,680 15 C
Spark plug cleanerCleaner only—pneumatic air cleaner 30 15 CCleaner & tester 550 15 C
Steel shelving— 36” × 72” (per linear foot) 15 15 C
Timing lights 32–70 5 BTire changing machine 1,205–12,000 15 CTool chests and carts
5 drawer 274–978 15 C7 drawer 402–670 15 C10 drawer 853–2,772 15 C12 drawer 990–3,035 15 CCart, 0-2 drawer 110–291 15 C
Transmission fluid exchanger 3,252–4,159 15 CTransmission fluid/power steering fluid exchanger 3,624–4,552 15 CTransmission jack 250–2,900 15 CTube/pipe bending machine 6,935–8,165 15 C
Welder—ARC/MIG 299–2,429 15 CWheel alignment machine 10,850–25,000 15 CWheel balancers—electronic 1,140–9,299 15 CWork benches 48” x 29” x 34” (per linear foot) 60 15 C
150-303-441 (Rev. 01-15) 64
VENDING MACHINESItem Typical Cost New Age/Life TableBill changer
Coin changer only—$1-$5 bills to coins $595–945 15 BCoin changer only—$1, $2, $5, $10, and $20 bills to coins 1,395–3,875 15 BMultifunction—breaks bills to smaller bills and coins 5,299–7,899 15 BCredit card system retro-fill (add-on) 1,299 15 B
Bulk candy machine 2,499 15 B
Cigarette vending machine 48” 1,700–2,500 15 BCoffee/espresso flavored—machines
Single flavor 820 10Two-flavor 1,090 10Three-flavor 1,350–1,850 10Four-flavor 2,600–2,400 10
Coffee machines/brewers (see Restaurant)Combination machine—Small 2,499 15 BCombination machine—Large 2,699 15 BCotton candy snack machine 8,975 15 B
DrinksCountertop can soda vending machine (48-can capacity) 600 15 BJunior vending machine—Cans only (8-10 selections) 1,000–1,400 15 BLarge vending machine—Coins and bills (cans and/or bottles) 1,700–2,500 15 BLarge vending machine—Bottles only 2,800–4,300 15 B
Hot beverage vending machineWithout grinder capabilities 1,900–2,400 15 BWith grinder capabilities 2,600–3,100 15 B
Ice cream/frozen food vending machine 2,200–3,600 15 B
Microwave ovens (see Restaurant)Milk vending machine 5,000 15 B
Snack machineJunior—up to 40 selections 700–1,700 15 BLarge—over 40 selections 1,800–2,500 15 B
Small snack—Countertop (1-2 rows) 300–600 15 BSnack—Refrigerated
5-6 trays—Coins and bills 2,650 15 BVends small plates, salads, sandwiches, and odd items 2,900–5,000 15 BDate sensitive items (first in, first out) 7,000 15 B
Water bottle cooler—DispenserCold only 140–279 10Hot and cold 160–300+ 10
150-303-441 (Rev. 01-15) 65
VETERINARYItem Typical Cost New Age/Life TableAnesthesia machine
Small table top system w/vaporizer $1,300 7Smaller—Regular units w/vaporizer 2,000–4,800 7For larger animals w/vaporizer 5,935–14,500 7
Buster ICU 220–470 5 C
Cages—Stainless steel8’x9’(includestop:four24”wx24”h;middle:two36”wx 30” h and one 24” w x 30” h; bottom: two 48” w x 30” h, double door) 5,833 15 C8’x10’(includestop:four24”wx24”h;middle:four24”w x 30” h; top: two 48” w x 30” h) 4,892 15 C
Cast cutter 1,100–1,250 10Centrifuge 1,760 10
Basic system 200–500 7Multipurpose 800–2,600 7
Chemistry analyzers 2,500–15,000 7Cryosurgery units 850–3,200 10
Debfibrillators 1,400–2,900 7Dental units
Main system 1,980–3,500 10Scalers 465–480 10Polishers 500–850 10Scalers/polisher combo 780–1,680 10
Doppler for blood pressure screening and monitoring 1,050 7
EKG/ECG 750–2,500 7Electrolyte analyzers 5,000 7Endoscopy
Positioner 1,900 15 CEndoscope 10,300–11,300 10
Electrosurgery units (ESU)1.7 MHz 600 73.0 MHz 1,550 74.0 MHz 2,960–17,000 7
Hematology system 11,000–19,900 7
Incubator 430–1,150 10IV syringe pumps 1,400 10IV pole 60–445 15 C
Lab scope 1,440 15 CLasers 13,500–29,000 10Lighting
Floor exam light 250–670 10Floor mobile surgery light 1,700 10Mounted reflector light 1,120–4,100 10Double surgery mounted light 5,000–16,000 10
Microscopes 350–1,500 15 C
Oscillometric blood pressure monitor 1,350 7Otoscope—VideoPath Veterinary Imaging System 1,500 5 B
Patient warming/cooling systems 400–1,600 10Power sources (handles, desk chargers, and wall transformers) 265–730 10Pulse oximeter/capnograph 700–3,700 7
Handheld 430–1,200 7
150-303-441 (Rev. 01-15) 66
VETERINARY (CONT.)Item Typical Cost New Age/Life Table
Respiration monitor $420 7
Scales 645-865 15 CFeline 130–320 15 CWalk-on 450–990 15 C
Seating—Stool 110–1,660 10Smoke evacuators 980 10Stands (basin, instrument, and mayo) 160–350 15 CSterilizers
Pressure steam 600 10Chamber 2,150–10,850 1
Table—Multipurpose (hydraulic, stainless steel, on wheels) 1,900–2,300 15 CBathing 4,500 15 CExamination—Folding wall mounted 1,100 15 CExamination—Lift tables 3,200–5,200 15 CSurgery 2,700–3,800 15 CUtility 430–900 15 C
Tonometer 3,150 10
Vet Diagnostic Set—Ophthalmoscope/otoscope (complete) 160Vet Test (blood chemistry analyzer) 10,815 10
Ultrasonic cleaner 500–2,500 10Ultrasound 4,000–5,200 5 B
Vital signs monitor 2,320–5,500 10
X-rayStationary 14,500–19,000 15 CPortable 4,500–13,600 15 CStand 800–1,900 15 CTable 3,400 15 CDental 2,200–6,290 15 C
150-303-441 (Rev. 01-15) 67
VIDEO EQUIPMENT RENTALItem Typical Cost New Age/Life Table
Camcorders—Digital $30–3,200 3 BCameras—Digital 30-7,000 5 A
Videotapes 2 50%
DVDs and BluRay 19 3 ACases 1 3 A
Game Cube—Console (upper end may be bundled) 100–125 3 BAccessories 20–65 3 BGames 15–200 3 B
Nintendo DS—Console (upper end may be bundled) 130–300 3 BAccessories 10–30 3 BGames 10–70 3 B
Nintendo DSi—Console (upper end may be bundled) 170–350 3 BAccessories 10–30 3 BGames 12–250 3 B
Nintendo Wii—Console (upper end may be bundled) 190–250 3 BAccessories 10–190 3 BGames 10–170 3 B
Playstation 2—Console (upper end may be bundled) 100 3 BAccessories 10–160 3 BGames 13–120 3 B
Playstation 3—Console (upper end may be bundled) 300–1,270 3 BGames 26–144 3 B
PSP system—Console (upper end may be bundled) 170–280 3 BAccessories 30–75 3 BGames 10–135 3 B
XBox 360—Console (upper end may be bundled) 150–500 3 BAccessories 10–170 3 BGames 20–190 3 B
XBox—Console (upper end may be bundled) 100Accessories 10–70 3 BGames 14–53 3 B
BluRay DVD player 150–500 3 BBluRay 3D DVD player 229–430 3 B
DVD recorder 125–240 3 B
DVD player 42–100 3 B
150-303-441 (Rev. 01-15) 68
150-303-441 (Rev. 01-15) 69
Law Library
150-303-441 (Rev. 01-15) 70
150-303-441 (Rev. 01-15)71
Index
Sec
tion
Corp
us J
uris
Sec
undu
mF
Cum
ulat
ive
Bulle
tins
(G.P
.O.)
NDi
ctio
narie
sD
Dige
stE
Ency
clop
edia
sF
Engl
ish
Rulin
g Ca
ses
AFe
dera
l Cas
esN
Fede
ral D
iges
tE
Fede
ral P
roce
dura
l For
ms
PFe
dera
l Rep
orte
rH
Fede
ral R
ules
Dec
isio
nsH
Fede
ral S
uppl
emen
tH
“FIC
HE”
(Wes
t Mic
rofil
m) V
alue
Sam
e as
Bou
nd V
ols.
HHi
llyer
’s F
orm
s of
Ple
adin
g &
Prac
tice
QHo
use
& Se
nate
Jou
rnal
s (O
rego
n)L
Labo
r Cas
es (C
CH) B
ound
Vol
umes
NLa
wye
r Rep
orts
Ann
otat
edK
Loos
e‑Le
af S
ervi
ces
(CCH
, BNA
& R
IA)
GM
oder
n Le
gal F
orm
sP
NACC
AJ
Negl
igen
ce C
ases
(CCH
) Bou
nd V
olum
esN
Negl
igen
ce C
ompe
nsat
ion
Case
s An
nota
ted
NNe
w Y
ork
Supp
lem
ent
HNi
chol
s Cy
clop
edia
of L
egal
For
ms
Rev.
Tax
Ed.
PNo
rthe
aste
rn R
epor
ter
HNo
rthw
este
rn R
epor
ter
HOp
inio
ns o
f the
Atto
rney
Gen
eral
(Ore
gon
and
U.S.
)I
Oreg
on C
ases
(Wes
t)N
Oreg
on C
odes
COr
egon
Cou
rt o
f App
eals
Rep
orts
N
Index
Sec
tion
Adva
nced
She
ets
and
Pam
phle
tsNo
Val
ueAm
eric
an B
ar A
ssoc
iatio
n Re
port
sJ
Amer
ican
Dec
isio
nsK
Amer
ican
Dig
est
EAm
eric
an J
uris
prud
ence
FAm
eric
an J
uris
prud
ence
Leg
al F
orm
s Re
v. E
d.P
Amer
ican
Jur
ispr
uden
ce P
lead
ing
& Pr
actic
e Re
v. Ed
.P
Amer
ican
Jur
ispr
uden
ce T
rials
PAm
eric
an M
ariti
me
Case
sN
Amer
ican
Rep
orts
KAm
eric
an S
tate
Rep
orts
KAm
eric
an A
nnot
ated
Cas
esK
Amer
ican
Law
Rep
orts
KAm
eric
an L
aw R
epor
ts F
eder
alK
Amer
ican
Tria
l Law
yers
JAm
eric
an &
Eng
lish
Anno
tate
d Ca
ses
KAt
lant
ic R
epor
ter
HAt
torn
ey G
ener
al R
epor
ts (O
rego
n)I
Auto
mob
ile C
ases
(C.C
.H.)
Boun
d Vo
lum
esN
Bend
er’s
Fed
eral
Pra
ctic
e Fo
rms
PBo
ard
of T
ax A
ppea
ls R
epor
tsN
Briti
sh R
ulin
g Ca
ses
ACa
use
of A
ctio
nR
Calif
orni
a Re
port
erH
Char
ters
& O
rdin
ance
sB
CLEs
SCo
des
& St
atut
esC
Com
mer
ce C
lear
ing
Hous
e (L
oose
Lea
f Ser
v.)
GCo
mm
erce
Cle
arin
g Ho
use
(Bou
nd V
ols.
)N
Corp
us J
uris
F
Index
Sec
tion
Oreg
on D
iges
tE
Oreg
on L
aw R
evie
wJ
Oreg
on R
epor
tsN
Oreg
on S
essi
on L
aws
LOr
egon
Tax
Cou
rt R
epor
tsN
Othe
r Sta
tes’
CD
SPa
cific
Dig
est
EPa
cific
Rep
orte
rH
Paci
fic S
tate
s Re
port
sN
Perio
dica
ls &
Law
Jou
rnal
sJ
Pren
tice‑
Hall
Serv
ices
(Bou
nd V
ols.
)N
Proo
f of F
acts
PRa
bkin
& J
ohns
on C
urre
nt L
egal
For
ms
PRe
stat
emen
t of L
awP
Sele
cted
Cas
e Sy
stem
KSe
nate
& H
ouse
Jou
rnal
s (O
rego
n)L
Sess
ion
Law
sL
Shep
ard’
s Ci
tato
r Ser
vice
MSo
uthe
aste
rn R
epor
ter
HSo
uthe
rn R
epor
ter
HSo
uthw
este
rn R
epor
ter
HTa
x Co
urt R
epor
tsN
Text
sQ
Unite
d St
ates
Cod
e An
nota
ted
CUn
ited
Stat
es C
ode
Serv
ice
CU.
S. C
ode
Cong
ress
iona
l Ser
vice
CU.
S. S
upre
me
Cour
t Rep
orts
OU.
S. S
upre
me
Cour
t Rep
ort D
iges
tE
Wes
t Ban
krup
tcy
Repo
rter
SW
est’s
Fed
eral
For
ms
P
Law
Lib
rari
esSu
gges
ted
valu
es fo
r Jan
uary
1, 2
015
This
sch
edul
e ha
s be
en p
repa
red
by th
e Pr
oper
ty T
ax D
ivis
ion
of th
e Or
egon
Dep
artm
ent o
f Rev
enue
, Sta
te o
f Ore
gon,
in c
oope
ratio
n w
ith M
ultn
omah
Law
Lib
rary
and
the
Oreg
on S
tate
Bar
. Ow
ners
of
Law
Lib
rarie
s sh
ould
dec
lare
the
sche
dule
val
ues
to th
e as
sess
or. N
o fu
rthe
r red
uctio
n sh
ould
be
mad
e fo
r dep
reci
atio
n, s
hopw
ear,
or o
bsol
esce
nce.
Spa
ce p
reve
nts
a lis
ting
of a
ll bo
oks
that
m
ight
be
foun
d in
a L
aw L
ibra
ry. T
he la
ck o
f a li
stin
g do
es n
ot in
dica
te th
at in
divi
dual
boo
ks, s
ets,
or v
olum
es s
houl
d no
t be
repo
rted
. Suc
h un
liste
d bo
oks,
set
s, o
r vol
umes
sho
uld
be re
port
ed u
sing
Se
ctio
n Q
valu
es u
nles
s pe
rson
al k
now
ledg
e in
dica
tes
grea
ter a
ctua
l val
ue o
n so
me
sets
.
Instructions
Colu
mn
I: Pr
esen
t val
ue.
Colu
mn
II:
If se
t inc
ompl
ete
or la
psed
ded
uct c
ompl
ete
Colu
mn
II to
tal f
rom
Col
umn
I val
ue.
Colu
mn
III:
If de
duct
ion
of C
olum
n II
exce
eds
valu
atio
n sh
own
in C
olum
n I—
valu
e bo
oks
at p
rice
show
n in
col
umn
III, b
ut if
no
pric
e is
indi
cate
d th
en v
alue
is a
s sh
own
in S
ectio
n Q.
150-303-441 (Rev. 01-15) 72
(Col
umns
II, I
II. S
ee in
stru
ctio
ns p
age
71.)
Sect
ion
Colu
mn
ICo
lum
n II
Colu
mn
IIIA.
Briti
sh &
Eng
lish
Briti
sh R
ulin
g Ca
ses
Valu
e Se
ctio
n Q
Engl
ish
Rulin
g Ca
ses
Valu
e Se
ctio
n Q
B.Ch
arte
rs &
Ord
inan
ces
Mis
cella
neou
s Vo
lum
esVa
lue
Sect
ion
Q
C.Co
des
& S
tatu
tes
Oreg
on R
evis
ed S
tatu
tes
(201
3)$6
15.0
0 Or
egon
Rev
ised
Sta
tute
s 20
14 S
uppl
emen
t$8
5.00
W
est’s
Ore
gon
Revi
sed
Stat
utes
Ann
otat
ed$1
,088
.00
$627
.00
annu
al s
uppl
emen
t $9
7.00
vol
ume
Oreg
on C
odes
Prio
r 194
3$1
0.00
/edi
tion
U.S.
Cod
e Se
rvic
e (U
SCS)
Com
plet
e$3
,338
.00
$2,5
99.0
0 an
nual
sup
plem
ent
In
divi
dual
Titl
e (fo
r exa
mpl
e: R
even
ue)
$115
.00
$50.
00 v
olum
eU.
S. C
ode
Anno
tate
d (U
SCA)
Com
plet
e$1
3,53
2.00
$8
,635
.00
annu
al s
uppl
emen
t
Indi
vidu
al T
itle
(for e
xam
ple:
Rev
enue
)$2
50.0
0 $
50.0
0 vo
lum
eU.
S. C
ode,
Con
gres
sion
al a
nd A
dmin
istr
ativ
e Ne
ws
$5,4
24.0
0 $8
75.0
0 an
nual
ser
vice
D.Di
ctio
nari
esBa
llent
ine
$15.
00/e
ditio
n Bl
ack’
s 10
th$8
1.25
Bl
ack’
s Ea
rly E
ditio
ns$1
5.00
/edi
tion
Bouv
ier
$150
.00/
editi
on
Mis
cella
neou
s Ot
her L
aw D
ictio
narie
s$1
0.00
/edi
tion
E.Di
gest
sAm
eric
an D
iges
t Sys
tem
:Ce
ntur
y Ed
ition
$300
.00
Firs
t Dec
enni
al$3
00.0
0 Se
cond
Dec
enni
al$3
00.0
0 Th
ird D
ecen
nial
$300
.00
Four
th D
ecen
nial
$300
.00
Fifth
Dec
enni
al$3
00.0
0 Si
xth
Dece
nnia
l$3
00.0
0 Se
vent
h De
cenn
ial
$300
.00
150-303-441 (Rev. 01-15)73
(Col
umns
II, I
II. S
ee in
stru
ctio
ns p
age
71.)
Sect
ion
Colu
mn
ICo
lum
n II
Colu
mn
IIIEi
ghth
Dec
enni
al$3
00.0
0 Ni
nth
Dece
nnia
l—Pa
rt 1
$800
.00
Nint
h De
cenn
ial—
Part
2$8
00.0
0 Te
nth
Dece
nnia
l—Pa
rt 1
$2,2
27.0
0 Te
nth
Dece
nnia
l—Pa
rt 2
$4,1
83.0
0 El
even
th D
ecen
nial
—Pa
rt 1
$4,1
83.0
0 El
even
th D
ecen
nial
—Pa
rt 2
$3,8
20.0
0 El
even
th D
ecen
nial
—Pa
rt 3
$4,6
20.0
0 Tw
elfth
Dec
enni
al—
Part
1
$6,0
48.0
0 Tw
elfth
Dec
enni
al—
Part
2
$6,6
54.0
0 Fo
urte
enth
Gen
eral
1–1
6 (in
pro
g res
s)$5
,588
.00
$38
1.00
/vol
Fede
ral D
iges
t (17
54–1
939)
$100
.00
Mod
ern
Fede
ral P
ract
ice
Dige
st$2
50.0
0 W
est’ s
Fed
eral
Pra
ctic
e Di
gest
, 2nd
$395
.00
Wes
t’s F
eder
al P
ract
ice
Dige
st, 3
rd$3
,962
.00
Wes
t’ s F
eder
al P
ract
ice
Dige
st, 4
th &
5th
$23,
742.
00
$1,
501.
00 a
nnua
l sup
plem
ent
New
Ore
gon
Dige
st (R
ed B
indi
ng)
$15.
00
Wes
t’s O
rego
n Di
gest
(Gre
en B
indi
ng)
$4,0
12.0
0 $
508.
00 a
nnua
l sup
plem
ent
Wes
t’s B
ankr
uptc
y Di
gest
1–2
5 Vo
ls in
70
Book
s$6
,170
.00
$1,
426.
00 a
nnua
l sup
plem
ent
Paci
fic D
iges
t:Co
verin
g 1–
300
Paci
fic$1
00.0
0 1–
100
Paci
fic 2
nd$2
50.0
0 10
1–36
6 Pa
cific
3rd
$595
.00
367–
584
Paci
fic 2
nd$2
,648
.00
525
Paci
fic 2
nd–d
ate
$16,
928.
00
$2,
161.
00 a
nnua
l sup
plem
ent
U.S.
Sup
rem
e Co
urt D
iges
t:La
wye
r ’s E
ditio
n, 2
nd
$3,2
35.0
0 W
est’s
Edi
tion
$3,8
77.0
0 $
1,55
5.00
ann
ual s
uppl
emen
tRo
ses’
Not
es w
/ Sup
plem
ent
$30.
00
150-303-441 (Rev. 01-15) 74
(Col
umns
II, I
II. S
ee in
stru
ctio
ns p
age
71.)
Sect
ion
Colu
mn
ICo
lum
n II
Colu
mn
IIIF.
Ency
clop
edia
sAm
eric
an J
uris
prud
ence
, 1st
Com
plet
e$5
0.00
Am
eric
an J
uris
prud
ence
, 2nd
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plet
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3,62
0.00
$
2,72
7.00
ann
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uppl
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Corp
us J
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, Com
plet
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0.00
Co
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Jur
is S
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dum
, Com
plet
e$1
3,52
1.00
$3
,012
.00
annu
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uppl
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G.Lo
ose
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Ser
vice
s So
ld o
n Ca
lend
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cal Y
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to: C
CH, B
NA, R
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pric
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No v
alue
if n
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tiona
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duct
for m
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volu
mes
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lant
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s—$1
per
vol
1–
200
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.00
2nd
serie
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0 pe
r vol
1
(2nd
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9 (2
nd)
$6,5
34.0
0
1 (3
r d)–
90 (3
rd)
$15,
080.
00
$70
8.00
/vol
Calif
orni
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port
er
1–28
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85.0
0
1 (2
nd)–
135
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)$3
,138
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1
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7(3r
d)$1
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538.
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Fede
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dix
1–
553
$12,
154.
00
$248
.00
Fede
r al R
epor
ter
1–
300
$995
.00
1
(2nd
)–99
9 (2
nd)
$2,9
97.0
0
1 (3
rd)–
746
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) $1
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480.
00/v
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Fede
ral R
ules
Dec
isio
ns
1–29
6$3
,657
.00
$48
7.00
/vol
150-303-441 (Rev. 01-15)75
(Col
umns
II, I
II. S
ee in
stru
ctio
ns p
age
71.)
Sect
ion
Colu
mn
ICo
lum
n II
Colu
mn
III F
eder
al S
uppl
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t
1–99
9 $
1,99
5.00
1
(2nd
)–97
6 (2
nd)
$33,
508.
00
$43
0.00
/vol
New
Yor
k Su
pple
men
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1–30
0$6
95.0
0
1(2n
d)–9
68 (2
nd)
$12,
968.
00
$51
9.00
/vol
Nort
heas
tern
Rep
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r
1–20
0$6
95.0
0
1 (2
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999
(2nd
)$1
5,33
3.00
$
592.
00/v
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1 (3
rd)–
5 (3
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$3,5
50.0
0 $7
10.0
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Nort
hwes
tern
Rep
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r
1–30
0$6
95.0
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nd)–
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5.00
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611.
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Paci
fic R
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1–
300
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(2nd
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691.
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heas
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r
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655.
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1–20
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5 (3
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$17,
639.
00
$70
6.00
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hwes
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r
1–30
0 $9
95.0
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1 (2
nd)–
999
(2nd
)$1
,295
.00
1
(3rd
)–42
6 (3
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$20,
134.
00
$69
4.00
/vol
150-303-441 (Rev. 01-15) 76
(Col
umns
II, I
II. S
ee in
stru
ctio
ns p
age
71.)
Sect
ion
Colu
mn
ICo
lum
n II
Colu
mn
IIII.
Opin
ions
Of A
ttor
ney
Gene
ral
Oreg
on 1
–49
$921
.00
$70
.00/
vol
Lette
rs O
f Adv
ice
1969
–201
3 +
Inde
x$3
60.0
0
J.Pe
riod
ical
& L
aw J
ourn
als
Boun
d Vo
lum
es$2
0.00
/vol
Pa
mph
lets
No
valu
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K.Se
lect
ed C
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Syst
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Amer
ican
Dec
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00 v
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$50.
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$0.
50/v
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0 vo
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0.00
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Amer
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& E
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no. C
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vols
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50/v
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wye
rs R
epor
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nnot
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:
Orig
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Ser
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70
vols
$70.
00
$0.
50/v
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New
Ser
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52
vols
$52.
00
$0.
50/v
ol
Lette
r Ser
ies
(191
5A–1
918F
), 24
vol
s$5
0.00
$
0.50
/vol
Di
gest
, 10
vols
$5.0
0 $
0.50
/vol
Amer
ican
Law
Rep
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(ALR
)
1st 1
–175
and
Per
m. D
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t$3
50.0
0 $
1.00
/vol
2n
d 1–
100
$695
.00
$5.
00/v
ol
La
ter C
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Serv
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2nd
Serie
s$1
,929
.00
Perm
. Dig
est 2
nd S
erie
s N
o va
lue
3r
d 1–
100
$1,6
74.0
0 $
5.00
/vol
4t
h 1–
90
$1,3
50.0
0 $
5.00
/vol
5t
h 1–
125
$3,4
04.0
0 $
6.00
/vol
6t
h 1–
95
$5,8
77.0
0 $5
05.0
0/vo
l $
10.0
0/vo
l
AL
R Di
gest
$1
,214
.00
$251
.00
annu
al s
uppl
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t$1
30.0
0/vo
l
AL
R In
dex
$1,1
50.0
0 $2
99.0
0 an
nual
sup
plem
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Amer
ican
Law
Rep
orts
Fed
eral
1st 1
–200
$1,5
16.0
0 $
6.00
/vol
2n
d 1–
85$7
,040
.00
$52
3.00
/vol
$10
.00/
vol
Amer
ican
Law
Rep
orts
Inte
r nat
iona
l
1st 1
–8$1
,126
.00
$28
1.00
/vol
150-303-441 (Rev. 01-15)77
(Col
umns
II, I
II. S
ee in
stru
ctio
ns p
age
71.)
Sect
ion
Colu
mn
ICo
lum
n II
Colu
mn
IIIL.
Sess
ion
Law
s &
Hou
se-S
enat
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urna
lsOr
egon
Pr
ior t
o 19
00, E
ach
$40.
00
1900
–195
0$2
0.00
1951
–199
5$4
0.00
1996
–200
1$9
0.00
2003
–200
9$2
65.0
0
2010
–201
2$2
45.0
0
M.
Shep
ard’
s Ci
tatio
ns (C
urre
nt E
ditio
n)At
lant
ic R
epor
ter
$2,6
65.0
0 Fe
dera
l Rep
orts
$2,9
37.0
0 Ne
w Y
ork
Supp
lem
ent R
epor
ter
$2,6
65.0
0 No
rthe
aste
rn R
epor
ter
$2,6
65.0
0 No
rthw
este
rn R
epor
ter
$2,6
65.0
0 Or
egon
Rep
orts
$2,2
84.0
0 Pa
cific
Rep
orte
r$2
,665
.00
Sout
heas
tern
Rep
orte
r$2
,716
.00
Sout
hern
Rep
orte
r$2
,716
.00
Sout
hwes
tern
Rep
orte
r$2
,716
.00
U.S.
Rep
orts
$3
,296
.00/
each
GP
O, W
est’s
, Law
Ed
. edi
tions
Fe
dera
l Sta
tute
s$1
,737
.00
Mis
cella
neou
s:
Stat
es o
ther
than
Or e
gon
$2,2
54.0
0
Subj
ects
(for
exa
mpl
e: L
abor
Law
, Tax
Law
) $2
,124
.00
Old
Editi
ons
No v
alue
N.Re
port
sSt
ate:
Or
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Cou
rt o
f App
eals
Rep
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1–2
57$2
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$85
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vol
Or
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1–3
53 P
art L
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$85
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Or
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1–3
53 A
ll Bu
ckra
m$2
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.00
$85
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vol
Or
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Cas
es (W
est)
1967
–Dat
e$2
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.00
$46
7.00
/vol
Or
egon
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w/ O
rego
n Ca
ses
To U
pdat
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.00
$46
7.00
/vol
Or
egon
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Cou
rt R
epor
ts 1
–18
$965
.00
$85
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vol (
ceas
ed p
ublic
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Pr
e‑Re
port
er S
tate
s’ R
epor
ts
$1.
00/v
ol
150-303-441 (Rev. 01-15) 78
(Col
umns
II, I
II. S
ee in
stru
ctio
ns p
age
71.)
Sect
ion
Colu
mn
ICo
lum
n II
Colu
mn
III
Mis
cella
neou
s:
Boar
d Of
Tax
App
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Rep
orts
192
4–19
42 (4
7 Vo
l) $
595.
00
$1.
00/v
ol
U.S
Tax
Cour
t Rep
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194
2–Da
te
$2,3
30.0
0 $
91.0
0/vo
l $
3.00
/vol
Cu
mul
ativ
e Bu
lletin
s (G
PO) 1
919–
2013
$3,3
98.0
0 $
198.
00/v
ol $
3.00
/vol
Am
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an M
ariti
me
Case
s 19
23–D
ate
$12,
275.
00
$1,5
75.0
0 an
nual
sup
plem
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$5.
00/v
ol
Spec
ialty
Rep
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(Bou
nd) L
abor
, Tax
, Arb
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etc
. $
12.0
0/vo
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Negl
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nsat
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Case
s An
nota
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Com
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Sec
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Q
An
Inco
mpl
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NCCA
Set
Val
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ectio
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W
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krup
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Repo
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5,40
1.00
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770.
00/v
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O.U.
S. S
upre
me
Cour
t Rep
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U.S.
Sup
rem
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urt R
epor
ts, G
PO 1
–556
$6,4
58.0
0 $
89.0
0/vo
lU.
S. S
upre
me
Cour
t Rep
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, Law
Ed
1–
100
$97
5.00
1
(2nd
)–17
7 (2
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$6,8
43.0
0 $
89.0
0/vo
lU.
S. S
upre
me
Cour
t Rep
orte
r (W
est)
1–
128A
$5
,489
.00
$12
8.00
/vol
P.Te
xt a
nd F
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s Bo
ok S
ets
(Lis
t Spe
cific
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) $
10.0
0 /v
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Q.M
isce
llane
ous
Set n
ot L
iste
d El
sew
here
(a) V
alue
und
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thos
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spec
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sted
as
Q $
300.
00
(b) W
hen
no m
inim
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is s
how
n in
col
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III a
nd to
tal o
f col
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ceed
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show
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3.00
/vol
.(c
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not s
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ly li
sted
$
3.00
/vol
R.Ca
uses
of A
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30 (1
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$1,9
62.0
0 $
16.0
0/vo
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(2nd
)–63
(2nd
)$4
,708
.00
$2,
931.
00/a
nnua
l sup
plem
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$589
.00/
vol
S.Or
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Sta
te B
ar P
ublic
atio
ns—
CLEs
New
Oreg
on A
dmin
istr
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w, 2
010.
1 V
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$204
.00
Arbi
trat
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and
Med
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n, 1
996.
2 V
ol
w/ 2
008
Supp
& F
orm
s On
CD
$98.
00
150-303-441 (Rev. 01-15)79
(Col
umns
II, I
II. S
ee in
stru
ctio
ns p
age
71.)
Sect
ion
Colu
mn
ICo
lum
n II
Colu
mn
IIIAp
peal
and
Rev
iew
: Bas
ics,
201
0. 1
Vol
.$1
98.0
0 Ap
peal
and
Rev
iew
: Bey
ond
the
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cs, 2
014.
1 V
ol.
$120
.00
Advi
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Ore
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Busi
ness
es w
/ CD,
Com
plet
e$5
85.0
0 20
01 V
ols
1 &
2 w
/ 200
7 Su
pp$2
25.0
0 $
135.
00 2
007
supp
onl
y20
03 V
ols
3 &
4 w
/ 200
9 Su
pp &
Bin
ders
$235
.00
$14
0.00
200
9 su
pp o
nly
2003
Vol
s 3
& 4
w/o
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ders
$155
.00
2010
Vol
5 w
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On C
D $1
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0 20
10 V
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w/o
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der,
w/ F
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s On
CD
$165
.00
Cons
truc
tion
Law
201
1, 2
Vol
s w
/ Bin
ders
& F
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s On
CD
$245
.00
20
11 2
Vol
s w
/o B
inde
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w/ F
orm
s On
CD
$215
.00
Cont
ract
Law
in O
rego
n, 2
003,
1 V
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/ 200
8 Su
pp$1
75.0
0 $
75.0
0 20
08 s
upp
only
Crim
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Law
, 201
3. 3
Vol
s w
/ Bin
der
$375
.00
Crim
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Law
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3. 3
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s w
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25.0
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Bank
rupt
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aw 1
999.
2 V
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007
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$118
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Cons
umer
Law
in O
rego
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13, 2
Vol
s w
/ Bin
ders
$279
.00
Cons
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Law
in O
rego
n 20
13, 2
Vol
s w
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inde
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45.0
0 Cr
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s &
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1 Vo
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lyFo
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curit
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tere
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El
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15.0
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w/ C
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Perm
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min
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stat
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$240
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Adm
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2, 1
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w/o
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$225
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Adm
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in O
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007,
1 V
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/ Bin
der &
For
ms
On C
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0 Ad
min
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Trus
ts in
Ore
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200
7, 1
Vol
w/o
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On C
D$6
6.00
Gu
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serv
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ship
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CD
$87.
50
The
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r, 20
06, 1
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w/ F
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CD
$72.
50
Oreg
on F
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thic
s Op
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005,
1 V
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/ 200
7, 2
010–
11, 2
014
Supp
$180
.00
Fam
ily L
aw, 2
013,
3 V
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w/ B
inde
r$3
46.0
0 Fa
mily
Law
, 201
3, 3
Vol
s w
/o B
inde
r$2
95.0
0 Ju
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aw, 2
007,
1 V
ol. w
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der &
For
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On C
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14.0
0 In
sura
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Law
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6, 2
Vol
s w
/ 200
3 Su
pp$5
0.00
In
sura
nce
Law
: the
Bas
ics,
201
1, 1
Vol
. w/ B
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bor a
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mpl
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aw: P
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ctor
, 201
1, 2
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. w/ B
inde
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20.0
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bor a
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mpl
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aw: P
ublic
Sec
tor,
2011
, 2 V
ol. w
/ Bin
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$205
.00
Fee
Agre
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t Com
pend
ium
, 200
7, 1
Vol
w/ F
orm
s On
CD
$38.
00
150-303-441 (Rev. 01-15) 80
(Col
umns
II, I
II. S
ee in
stru
ctio
ns p
age
71.)
Sect
ion
Colu
mn
ICo
lum
n II
Colu
mn
IIIOr
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Leg
isla
tion
High
light
s:Pr
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09$1
0.00
20
10$4
5.00
20
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5.00
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5.00
2014
$15.
00
Land
Use
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0, 2
Vol
s w
/ Bin
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$365
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Real
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150-303-441 (Rev. 01-15) 81
Index
150-303-441 (Rev. 01-15) 82
150-303-441 (Rev. 01-15) 83
A
Accessory Racks ..................................................29Air Abrasive Cavity Prep Unit ..........................33Air Compressor ...................................................61Air Impact Tools ..................................................61Alarm System ......................................................35Amalgamator .......................................................33Ampli Speakers Ticket Booth ............................44Amplifiers .............................................................51Anesthesia Machine ............................................65Anit-Freeze Recycler ...........................................61Armoire .................................................................18Aspirator...............................................................42Audio Sine & Square ..........................................51Audio Processors .................................................51Auto Lifts ..............................................................61Automatic Refractor with Keratometer ...........48
B
Back Bar ................................................................25Back Bar, Refrigerated ........................................59Bagel Display .......................................................22Baker Label Printer .............................................22Ball Cleaner ..........................................................27Ball Resurface Machine ......................................27Ball Resurface Unit ..............................................27Ball Spinner ..........................................................27Ball Storage Racks ...............................................27Ball, House ...........................................................27Ball Measuring .....................................................27Barber Shop ..........................................................25Basketball Games ................................................16Battery Charger ...................................................61Battery Tester .......................................................61BBQ Cooker ....................................................40, 54Bearing Packer .....................................................61Beauty Shop .........................................................25Beds .......................................................................18Bench Grinder ......................................................61Bill Changer .........................................................64Billiard Tables (Complete) .................................16Blender ......................................................39, 40, 54Blending Station ..................................................54Blood Analyzer (Serometer) ..............................42Blood Pressure Gauge ........................................42Blow Dryers .........................................................25BluRay DVD Player ............................................67Body Shop Repair Manual .................................61Bone Dust Remover ............................................39Bookcase ...............................................................45Bowl Cutter ..........................................................54
Bowling Light ......................................................27Bowling Pins ........................................................27Box, Deli................................................................40Box, Meat ..............................................................39Box, Storage ..........................................................38Brake Bleeder .......................................................61Bread Divider .......................................................22Bread Rack ............................................................22Bread Slicer & Bagger .........................................22Broiler ....................................................................54Buffing Machine ..................................................27Bun Divider ..........................................................22Bun Slicer ..............................................................22Bun Toaster ...........................................................60Bun Warmer .........................................................54Burger Press .........................................................54Bus Cart ................................................................54Buster ICU ............................................................65
C
Cabinet, Video ...............................................35, 37Cabinetry ..............................................................33Cages .....................................................................65Calculator .............................................................46Cameras ................................................................67Can Opener ..........................................................54Canned Beverage Vending .................................64Cardboard Compactor and Tube ......................36Cart, Cake Box .....................................................22Cart, Electric .........................................................35Cart, Shopping .....................................................35Case, Bakery .........................................................22Case, Cheese ........................................................35Case, Fish ..............................................................35Case, Frozen Food ...............................................35Case, Heated ........................................................55Case, Meat ............................................................35Case, Pie ..............................................35, 36, 54, 55Case, Produce ................................................35, 36Case, Refrigerated .............................35, 36, 39, 40Case, Revolving, Display .............................35, 36Cases/Counters ...................................................31Cash Register (electronic)...................................36Cassette Player .....................................................52CD Service Manual .............................................62Cell Phone ............................................................46Centrifuge.......................................................42, 65Chair ................................................................33, 45Chair and Stand- Optimetrics ...........................48Chair Risers ..........................................................55Chair, All Purpose ...............................................25Chair, Barber ........................................................25
150-303-441 (Rev. 01-15) 84
Chair, Barstool .....................................................55Chair, Desk .....................................................18, 45Chair, Drafting .....................................................45Chair, Exec. ...........................................................45Chair, Facial ..........................................................25Chair, Folding ................................................45, 55Chair, Guest ..........................................................45Chair, Lounge ................................................19, 55Chair, Shampoo .............................................25, 26Chair, Side ............................................................18Chair, Stacking ...............................................45, 55Chair, Steno/Task ................................................47Chair, Styling Hydraulic ....................................25Chair, Swivel ........................................................27Chair, Upholstered ..............................................18Check Out Scanner Unit .....................................36Checkstands .........................................................36Chefs Salad Top, Refrigerated .....................54, 59Chest .....................................................................18Cigarette Dispenser .............................................64Clock Radio w/CD .............................................18Coffee Machine ....................................................55Coffee Maker/Brewer ..................................18, 36Coffee Urn ............................................................55Coin Machine .......................................................16Cold Food Vending .............................................64Color Bar/Cross Hatch Generator ....................51Color TV Monitor ................................................51Combi-Therm Oven ............................................58Compressor ..........................................................33Computer-PDF File-DVD ..................................62Computer Monitor Video Generator ................51Computer Point of Sale ......................................44Concession System ..............................................44Consoles................................................................51Contact Lens Center ............................................48Cookie Display ....................................................22Cookie Machine ...................................................22Copy Machines ....................................................32Corneal Topographer ..........................................49Counter .................................................................36Countertop Touch Machine ...............................16Credenza ...............................................................18Crib ........................................................................18Crowd Control Pole ............................................44CRT Analyzer and Restorer ...............................51Curing Lights .......................................................33Curling Iron .........................................................26
D
Dark Room Equipment ......................................33Data Processing Equipment ..............................32
DC Power Supply ...............................................51D-Cinema System ................................................44Deep Fryer ............................................................56Degauss Coil ........................................................51Delivery System ..................................................33Deluxe Sit-Down Video ......................................16Dental Polisher ....................................................65Dental Scaler ........................................................65Desk .......................................................................18Desk, Steel ............................................................45Desk, Wood ..........................................................45Desoldering Station ............................................53Diagnostic Set ......................................................42Digital Camera .....................................................46Digital Downloading Jukebox ...........................16Digital Logic Probe .............................................51Digital Multi-Meter .............................................51Digital Multi-Track Players ..........................52, 53Digital Wall Display DLP Projector ..................46Digital X-Ray System ..........................................34Dinette Set ............................................................18Direct Ophthalmoscope .....................................48Dishwasher ........................................18, 22, 36, 56Display ..................................................................36Display Case ........................................................36Disposal Unit .......................................................36Dodo Scale ............................................................27Donut ....................................................................23Dough Divider .....................................................23Dough Sheeter .....................................................23Draft Beer Dispenser, Refrigerated ...................59Drapes ...................................................................18Dresser ..................................................................18Drill Press .............................................................62Drill, Electric ........................................................62Drilling Machine .................................................27Drug Cabinet .......................................................42Drink Dispenser ............................................36, 56Dry Station ...........................................................25Dryer .....................................................................25Dual Trance Oscilloscope ...................................51DVD Player ..............................................18, 52, 67DVD Recorder ...............................................52, 67DVDs .....................................................................67Dwell-Tach Gauges .............................................62
E
EAS Encoders.......................................................51Easel, Dry Erase ...................................................46ECG Monitor ..................................................42, 54EKG Machine .......................................................42Electric Clippers ..................................................25
150-303-441 (Rev. 01-15) 85
Electric Crane Machines .....................................16Electronic Labeling System ................................46Electronic Whiteboard ........................................46Electrosurgery Unit .............................................65Engine Analyzer ..................................................62EPROM Programming .......................................51Espresso Machine ................................................55Examining Room .................................................42Examining Room Cabinets ................................42
F
Facial Bed .............................................................25Facial Station ........................................................25Facial Steamer ......................................................25Fat Tester...............................................................39Fat Vat ...................................................................56Fax Machine .........................................................46Field Strength Meter ...........................................51Figure Forms ........................................................30File Cabinets .........................................................45Fire Extinguisher .................................................62Flipper Games .....................................................16Floor Jack ..............................................................62Floor Lamp .....................................................19, 65Fluoroscopic X-Ray .............................................42Food Processor ...............................................40, 56Freezer ............................................................39, 56Frequency Counter .............................................51Fryer, Pressure .....................................................56Fundus Camera ...................................................48
G
Game Cube ...........................................................67Game Table ...........................................................18Games ...................................................................16Garbage Compactor ............................................36Garment Hangers ................................................30Garment Racks ..............................................30, 31Gear Oil Dispenser ..............................................62Generator ..............................................................37Glass and Plate Chiller .......................................59Glass Front Combination ...................................64Glass Front Snack ................................................64Glazer ....................................................................23Granita Machine ..................................................56Grid Panels ...........................................................29Griddle ..................................................................56Grinder .................................................................39Grooving Machine ..............................................48Guest Pager ..........................................................56Gutter Mop ...........................................................27
H
Hair Dryer ............................................................19Hair Processors ....................................................25Hand Instruments ...................................33, 48, 54Hand Tools ...............................................33, 48, 62Hang Face Out & Misc. Hardware .............28, 30Headboard............................................................19Headlight Aimer..................................................62Headphones ...................................................51, 52Heart Monitor ......................................................54Heat Lamp ......................................................56, 57High Chair ............................................................55High Voltage Probe .............................................52Hoist ................................................................61, 62Hood, Fire Protection..........................................40Hopper ..................................................................23Hot Chocolate Machine ......................................57Hot Dog Broiler ...................................................57Hot Dog Grill .................................................40, 57Hot Dog Merchandiser .......................................44Hot Drink Machine .............................................64Hot Lather Machine ............................................25Hot Plate ...............................................................57Hot Towel Sterilizer ............................................26Humidifier ............................................................37Hygienic Mat .......................................................25
I
Ice Cream Machine .............................................57Ice Cream Machine, Soft ....................................57Ice Dispenser ........................................................57Ice Machine ..............................................19, 37, 44Ice Merchandiser ...........................................37, 57Ice Tea Brewer ......................................................57Illuminated Telephone Sign ...............................50Incubator ..............................................................65Indirect Ophthalmoscope (Binocular) ..............48Inflatable Jump House ..................................16, 17Instruments ..........................................................42Intra-oral Camera System ..................................33Iron ........................................................................19Iron/Ironing Board Combo ...............................19Ironing Board .......................................................19Isolation Transformer (Hum) ............................52
J
Juice Machine .......................................................37Jukebox, Digital ...................................................16Junior Snack .........................................................64
150-303-441 (Rev. 01-15) 86
K
Kettle .....................................................................22Keratometer .........................................................48Kiddie Rides .........................................................16Kook-E-King ........................................................22
L
Lab Scope..............................................................65Labeler ......................................................22, 31, 37Laboratory ............................................................42Laboratory Items .....................................33, 42, 65Laminator .............................................................46Lamp, Gooseneck ................................................42Lamp, Table ..........................................................19Lamp, Wall ...........................................................19Lane Cleaner ........................................................27Lane Monitor System ..........................................27Lane Oil ................................................................27Lane Machine .......................................................27Law Library ..........................................................69League Summary Sheets ....................................27Lensometer ...........................................................48Lights ....................................................................33Lino Cloth .............................................................27Lino Duster ..........................................................27Lobster Tank .........................................................39Lockers ..................................................................27Love Seat/Chair ............................................19, 47Lube Equipment ..................................................62Luggage Cart .......................................................19Luggage Rack ......................................................19
M
Magazine and Card Rack ...................................37Magnifier Lamp ...................................................25Maid’sCart ...........................................................19Mainframe Equipment .......................................32Manicure Stool .....................................................25Manicure Table ....................................................25Mannequins .........................................................28Mass Spectrometer, Mini ....................................42Massage Equipment ...........................................25Meat Grinder .......................................................39Meat Slicer ............................................................39Merchandisers ...............................................31, 37Microcomputers ..................................................32Microderm Abrasion...........................................25Microphones ........................................................52Microscope ...........................................................65Microwave ................................................19, 41, 57Mikes & Gauges ..................................................62
Milk Dispenser ....................................................57Mill-Drill (Complete) ..........................................27Mirrors ............................................................19, 30Miscellaneous Hand Tools .................................26Mixers .......................................................23, 39, 58Mixers (Radios)....................................................52Mobile Power Supply .........................................52Molding Machine ................................................23MTS TV-Stereo Generator ..................................52Multifunction Communication Center ............46
N
Nacho Cheese Case .............................................44Nacho Cheese Warmer .......................................41Nacho Chip Warmer ...........................................58Name Engraver ...................................................27Nightstand ...........................................................19Nitrous Oxide System ............................33, 34, 65NTSC Generator ..................................................52NTSC Signal Generator ......................................52
O
Oil Drain Receiver ...............................................62Omni Max Projector ............................................44Omni-Term Ticket and Concession System .....44Open Play Sheets .................................................27Optical Edging System .......................................48Oriental Wok Stove .............................................58Otoscope ...............................................................65Oven ......................................................................23Oven, Convection ................................................58Oven, Conveyor ..................................................58Oven, Pizza ..........................................................58Oven, Slow Roast ................................................58Oyster Shucker ....................................................58
P
Packaging Scale ...................................................37Pallet Truck...........................................................37Panini Grill ...........................................................56Paper Baler ...........................................................36Parts Washing Tanks ...........................................63Pasta Cooker, Stand-alone .................................58Pastry Filling Injector..........................................23Pay Phone .............................................................50Pay Phone Enclosures .........................................50Pedicure Spa ........................................................26Pencils ...................................................................27Perimeter ..............................................................48Photo Booth ..........................................................16Picture Frame .......................................................31Pictures .................................................................19
150-303-441 (Rev. 01-15) 87
Pillows ..................................................................18Pin Cleaner ...........................................................27Pin Cleaning Machine ........................................27Pineapple Corer ...................................................37Pizza Dough Mixer .............................................58Pizza Dough Press ..............................................58Pizza Oven ...........................................................58Pizza Station .........................................................55Playstation 2 .........................................................67Playstation 3 .........................................................67Podcast ..................................................................52Polisher/Scrubber (Rotary Floor) .....................37Pool Table Light ...................................................16Pool Tables ...........................................................16Popcorn Butter Dispenser ..................................58Popcorn Machine ..........................................44, 58Portable Engine Stands ......................................62Porta-Power Tools ...............................................61Portable Beds .......................................................19Pot Rack ................................................................24Power Broom .......................................................63Pretzel Bake & Serve Unit ..................................44Pretzel Display .....................................................58Printer ...................................................................46Projector (Bakery) ................................................23Projector w/Reel Transport ...............................44Projector, Automated ..........................................48Projector, Digital ..................................................46Projector, Mirror Set ............................................48Projector, Multimedia .........................................46Projector, Non-automated ..................................48Projector, Overhead.............................................46Projectors ..............................................................44Proofer ..................................................................24PSP System ...........................................................67Pupilometer ..........................................................48
R
Rack (Bakery) .......................................................24Radius Gauge or Scope ......................................48Range ....................................................................58Recliner .................................................................19Recorders ........................................................52, 67Redemption Machines ........................................16Reference Libraries..............................................42Refractor ...............................................................48Refrigerator ..............................................19, 39, 40Retail Casing ........................................................31Retarder ................................................................24Retinscope ............................................................48Rice Cooker ..........................................................59Roll Warming Drawers .................................54, 59
Roll Warming Drawers, One Drawer ...............54Rollabout Cart......................................................26Roll-A-Way Beds .................................................19Rotisserie ..............................................................41
S
Safes ......................................................................37Salad Bar ...............................................................41Salt Pan & Frame Warmer ..................................48Sausage Stuffer ....................................................39Saw, Meat .............................................................39Scale .....................................................24, 37, 59, 66Scanner..................................................................46Scanner Units .......................................................37Screens ..................................................................44Sealer, Belt Type ...................................................39Secretarial Work Station .....................................47Security Items ......................................................31Security Systems ............................................31, 50Settee .....................................................................47Shake Mixer .........................................................59Shampoo Bowl .....................................................26Shelving ................................................................36Shoes .....................................................................28Shredder ...............................................................46Sink ......................................................24, 37, 39, 59Sink, Meat .............................................................39Slatwall .................................................................29Sleeper Sofa ..........................................................19Slicing Machine ...................................................39Slit Lamp ..............................................................48Slotwall .................................................................29Smoker ..................................................................39Snow Cone Machine ...........................................57Sofa ..................................................................19, 47Soft Ice Cream Machine .....................................57Soldering Station .................................................53Sound System ......................................................44Soup Kettles .........................................................59Spark Plug Cleaner .............................................63Splicing Machine .................................................44Spreads .................................................................18Steam Cooker .................................................59, 60Steamer .....................................................41, 59, 60Steamer, Clothing ................................................31Sterilizer ..............................................25, 33, 42, 66Stockroom Rack ...................................................31Stool .......................................................................48Stools .....................................................................42Stools, Doctors and Assistants ....................33, 66Stove ......................................................................23Styling Shop .........................................................26
150-303-441 (Rev. 01-15) 88
Suction Pump.......................................................42Surgery Lights .....................................................65Surgery Room Cabinet .......................................43Surgery Room Lights ....................................43, 65Surgery Room, Minor .........................................43Sweep Marker Generator ...................................53
T
Table Base, Drafting ............................................45Table Top Refrigerator ........................................59Table, Bakery ........................................................24Table, Buffet .........................................................60Table, Cocktail......................................................18Table, Coffee .........................................................47Table, Conference ................................................45Table, Corner ........................................................47Table, Examining .................................................66Table, Instrument ................................................66Table, Manicure ...................................................26Table, Massage .....................................................26Table, Meat ...........................................................39Table, Model Wall Freestanding ........................28Table, Nail.............................................................26Table, Pizza Preparation .....................................60Table, Prep ............................................................60Table, Round ........................................................60Table, Salad Top ...................................................54Table, Serve Deli ............................................54, 60Table, Stationary Chairs .....................................28Table, Steam .........................................................60Table, Surgery ................................................43, 66Table, Swivel Chairs ............................................28Table, Typewriter .................................................47Table, Work .....................................................47, 60Tables, Spectator ..................................................28Tablet Counter .....................................................43Tanning Bed .........................................................26Tagging Gun/Labeler .........................................31Telephone .............................................................19Telephone Product Analyzer .............................53Telephone Product Tester ...................................53Telephone/Intercom .....................................37, 50Television Surveillance .......................................37Tenderizer .......................................................39, 60Terminals (Electronic) .........................................37Time Clocks ..........................................................37Timing Lights .......................................................63Tire Dismount Equipment .................................63Toaster .............................................................19, 60Token Machines ...................................................16Tone Test Set .........................................................53Tonometer.............................................................49
Tool Chest & Carts ..............................................63Tool Kit ..................................................................28Topping Dispenser ..............................................60Tortilla ...................................................................24Towels & Bedding ...............................................18Track Lighting ......................................................31Transilluminator ..................................................49Transistor Tester ..................................................53Transmission Jack ................................................63Trash Receptacle ..................................................37Trial Lens Set & Frame .......................................49TTY Equipment ...................................................50Turn System .........................................................31TV ..........................................................................19TV Analyst............................................................53TV Mount .............................................................19Typewriter ............................................................46
U
Ultrasonic Cleaner ........................................33, 49Ultrasonic Scaler ..................................................33Ultraviolet Exam Light .......................................43Utensils (Cooking/Motel-Apt.) ........................20
V
Vacuum Cleaner ..................................................26Vacuum Pump .....................................................33Vacuum Sealer .....................................................37Vegetable Cutter ..................................................60Vending Machines ...............................................64Vet Diagnostic Set ................................................66Vet Test ..................................................................66Vichy-Shower .......................................................25Video Games ........................................................16Video Monitor Tester ..........................................53Video Player .........................................................67Videotapes ............................................................67
W
Waffle Baker .........................................................60Walk-In Cooler ...............................................24, 38Walk-On Platform Scale .....................................66Wall Displays .......................................................29Warmer Display ...................................................40Washer & Dryer ...................................................20Washer & Dryer, Coin-op ...................................20Waste Receptacles ...............................................28Water Machine .....................................................64Waveform Generator ..........................................53Waxing Bed ..........................................................26Weigh Wrap System ............................................39Welder, ARC/MIG ..............................................63
150-303-441 (Rev. 01-15) 89
Wet Vacuum ...................................................28, 38Wheel Alignment Equipment (computerized) .....63Wheel Balancer ....................................................63Wine Chiller .........................................................38Wine Cooler .........................................................60Wire Shelving .......................................................24Work Bench ..........................................................63Workstation, Secretarial......................................47Wrapping Machine .............................................60
X
Xbox ......................................................................67Xbox 360 ...............................................................67X-Ray Machine ........................................33, 43, 66X-Ray Processor ...................................................33