SACRAMENTO COUNTY ASSESSOR'S OFFICE
2017 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
VALUE OF COMMERCIAL EQUIPMENT
Each depreciation percentage listed below is the result of multiplying an equipment index factor by a percent good
factor. When the depreciation percentage is applied to the historical cost, it concurrently trends the historical cost to
an estimate of replacement cost new and depreciates it to arrive at an estimate of present value. Any deviation from
this table for unusual functional or economic obsolescence, etc., should be documented in compliance with Property
Tax Rule 6 (F).
LIFE
YEAR
**
A
4
C4
5
C5
6
C6
7
C7
8
C8
10
C10
12
C12
15
C15
17
C17
20
C20
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
54
39
24
15
10
6
4
2
2
75
52
31
17
10
10
80
61
44
30
18
11
11
84
68
53
40
28
18
12
11
11
86
73
60
48
37
27
20
13
11
11
88
77
65
55
44
36
27
19
14
12
12
91
82
73
65
57
49
43
33
28
22
17
14
13
13
93
86
78
72
66
59
53
45
40
35
29
25
21
17
14
14
95
89
84
80
74
70
66
59
56
51
47
43
39
35
30
24
21
17
15
15
96
91
86
84
79
76
73
67
63
60
57
53
51
46
41
35
31
26
23
19
18
15
15
96
93
89
87
83
81
80
75
72
70
69
66
66
61
56
52
47
42
38
34
31
27
25
23
20
18
16
** PERSONAL COMPUTER EQUIPMENT - Special study of computer resale values
YEAR
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2017 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
VALUE OF INDUSTRIAL EQUIPMENT
Each depreciation percentage listed below is the result of multiplying an equipment index factor by a percent good
factor. When the depreciation percentage is applied to the historical cost, it concurrently trends the historical cost
to an estimate of replacement cost new and depreciates it to arrive at an estimate of present value. Any deviation
from this table for unusual functional or economic obsolescence, etc., should be documented in compliance with
Property Tax Rule 6 (F).
LIFE
YEAR
10
I10
12
I12
15
I15
17
I17
20
I20
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
1984
1983
1982
1981
1980
1979
1978
91
83
74
66
57
49
42
33
27
22
16
13
11
11
93
87
79
73
67
59
53
45
39
34
28
24
20
15
13
12
95
90
85
80
75
70
66
59
55
50
45
41
36
32
27
22
20
16
13
12
96
92
87
84
80
76
72
67
62
59
55
50
47
42
37
32
29
24
21
17
16
14
12
96
94
90
88
84
81
79
75
71
70
66
64
61
56
52
48
43
38
34
31
29
25
23
20
18
16
13
YEAR
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
1984
1983
1982
1981
1980
1979
1978
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2017 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
NON-PRODUCTION COMPUTER EQUIPMENT
Each depreciation percentage listed below was developed by analyzing resale values of personal computers, peripherals
and LAN Equipment as compared to list price less discount. No estimates of economic lives are stated or implied, since the
tables were derived by analyzing market data rather than price indexes and economic life patterns. The value
factors are intended to be applied directly to historical costs for NON-PRODUCTION computers. Non-production
computers are designed for general business purposes and do not include computers embedded in machinery nor
does it include equipment or computers specifically designed for use in any other application directly related to
manufacturing. Any deviation from this table for unusual functional or economic obsolescence, etc., should be
documented in compliance with Property Tax Rule 6 (F).
PERSONAL
COMPUTERS
LOCAL AREA NETWORK
EQUIPMENT
(PLUS MAINFRAME COMPUTERS)
YEAR
A
A1
YEAR
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
54
39
24
15
10
6
4
2
2
73
47
30
19
12
8
5
3
2
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2017 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
VALUE OF AGRICULTURAL EQUIPMENT
Each depreciation percentage listed below is the result of multiplying an equipment index factor by a percent good
factor. When the depreciation percentage is applied to the historical cost, it concurrently trends the historical cost
to an estimate of replacement cost new and depreciates it to arrive at an estimate of present value. Any deviation
from this table for unusual functional or economic obsolescence, etc., should be documented in compliance with
Property Tax Rule 6 (F).
AGRICULTURAL
MOBILE EQUIPMENT
YEAR
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
AGRICULTURAL
HARVESTERS
T1
NEW
T2
USED
T3
AVG
V1
NEW
V2
USED
V3
AVG
78
71
65
60
54
50
46
43
39
36
34
32
31
31
28
26
92
83
76
71
64
60
55
50
46
44
40
38
38
36
32
30
28
25
85
77
71
66
59
56
51
47
43
40
38
36
35
33
31
29
74
65
58
52
45
41
36
32
29
25
24
22
20
90
79
70
62
55
49
44
39
35
31
29
27
24
22
20
20
82
72
64
57
50
45
41
36
32
29
26
24
23
YEAR
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2017 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
VALUE OF MOBILE CONSTRUCTION EQUIPMENT
Each depreciation percentage listed below is the result of multiplying an equipment index factor by a percent good
factor. When the depreciation percentage is applied to the historical cost, it concurrently trends the historical cost
to an estimate of replacement cost new and depreciates it to arrive at an estimate of present value. Any deviation
from this table for unusual functional or economic obsolescence, etc., should be documented in compliance with
Property Tax Rule 6 (F).
CONSTRUCTION
MOBILE EQUIPMENT
YEAR
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
1984
W1
NEW
W2
USED
W3
AVG
74
67
61
57
55
52
48
44
41
38
35
34
33
31
29
28
24
19
18
17
91
82
75
71
66
64
59
54
51
46
43
42
40
39
36
34
29
25
20
17
14
83
75
68
64
61
59
54
49
46
43
39
38
37
36
33
31
26
22
20
17
YEAR
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
1984
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2017 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
VALUE OF INDUSTRIAL AND COMMERCIAL EQUIPMENT
Each depreciation percentage listed below is the result of multiplying an equipment index factor by a percent good
factor. When the depreciation percentage is applied to the historical cost, it concurrently trends the historical cost
to an estimate of replacement cost new and depreciates it to arrive at an estimate of present value. Any deviation
from this table for unusual functional or economic obsolescence, etc., should be documented in compliance with
Property Tax Rule 6 (F).
LIFE Commercial
Commercial
Commercial
Industrial
Industrial
YEAR
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
1984
1983
1982
1981
1980
1979
1978
1977
25
C25
30
C30
40
C40
40
I40
25
I25
98
95
92
92
90
88
88
84
83
83
82
81
83
81
79
73
70
67
62
57
54
50
48
45
41
38
36
33
31
31
27
25
21
19
98
96
94
94
93
92
94
91
90
91
92
93
95
95
93
90
87
84
81
77
75
71
70
68
64
61
60
56
55
53
49
45
44
41
38
37
38
37
34
31
99
98
97
97
97
98
100
97
99
101
104
106
111
112
113
110
108
109
106
104
103
101
101
103
102
100
99
97
99
99
95
94
90
90
86
88
91
94
97
99
99
99
98
98
98
98
99
97
97
100
100
102
103
104
103
101
99
98
96
95
94
92
93
93
92
91
90
90
90
90
87
86
83
83
79
81
85
90
93
96
98
96
93
93
90
88
87
84
82
82
79
78
77
76
72
67
64
60
57
52
49
46
44
41
37
35
33
30
28
28
25
23
19
18
16
Industrial
30
I30
YEAR
98
97
95
95
94
92
93
91
88
90
88
89
88
88
85
83
79
76
74
71
68
65
64
61
58
56
54
51
50
49
44
41
40
38
35
35
36
35
32
30
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
1984
1983
1982
1981
1980
1979
1978
1977
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2017 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
SEMICONDUCTOR MANUFACTURING EQUIPMENT
Semi-conductor manufacturing equipment is used to build semiconductor devices. A semiconductor device (or chip)
consists of multiple, highly inter-related mask layers. The depreciation factors listed below were developed through:
-- The income approach, based upon studies of various income analyses.
-- The cost approach, based upon the tracking of semiconductor equipment costs.
-- Bureau of Economic Advisors' (BEA) price indexes of such equipment.
-- Lengthy analyses of depreciation data and assessment appeals case histories
These factors should be applied directly to historical costs. Any deviation from these factors designed to reflect
unusual or extraordinary economic or functional obsolescence, etc., should be documented in compliance with
Property Tax Rule 6 (F).
MACHINERY &
EQUIPMENT (A-1)
FIXTURES
(B-2)
YEAR
X
X2
YEAR
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
78
61
46
34
25
18
12
8
91
83
74
66
57
49
42
33
27
22
16
13
13
13
13
13
13
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2017 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
DOCUMENT PROCESSOR
Each depreciation percentage listed below was developed as a result of a market study analysis, performed by
the State Board of Equalization, of new and used sales data of document processor equipment. No estimates
of economic lives are stated or implied, since the tables were derived by analyzing market data rather than price
indexes and economic life patterns. The value factors are intended to be applied directly to the cost of document
processor equipment. Any deviation from these factors for unusual functional or economic obsolescence,
etc., should be documented in compliance with Property Tax Rule 6 (F).
YEAR
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
DOCUMENT
PROCESSOR
Y
58
47
32
28
23
19
15
13
10
10
10
YEAR
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2017 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
OFFSET LITHOGRAPHIC PRINTING PRESSES
Each depreciation percentage listed below was developed as a result of a market study analysis, performed by
the State Board of Equalization, of new and used sales data of offset lithographic printing presses. No estimates
of economic lives are stated or implied, since the tables were derived by analyzing market data rather than price
indexes and economic life patterns. The value factors are intended to be applied directly to the cost of offset
lithographic printing presses. Any deviation from these factors for unusual functional or economic obsolescence,
etc., should be documented in compliance with Property Tax Rule 6 (F).
YEAR
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
OFFSET
LITHOGRAPHIC
PRINTING PRESSES
Y1
91
82
74
66
58
50
43
37
31
23
20
17
13
10
YEAR
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2017 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
BIOPHARMACEUTICAL EQUIPMENT
The depreciation factors below were adopted by the Board of Equalization to estimate
the current fair market value of this highly specialized industry. These factors should be applied directly
to historical costs. Any deviation from these factors designed to reflect unusual or extraordinary economic
or functional obsolescence, etc., should be documented in compliance with Property Tax Rule 6 (F).
YEAR
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
General Laboratory
Equipment & High Technology
Analytical Instrumentation
Commercial
Manufacturing
Equipment
Pilot Scale
Manufacturing
Equipment
Fixtures
and Process
Piping
(A-1)
Z1
(A-3)
Z2
(A-4)
Z3
(B-2)
Z4
85
70
55
41
29
19
12
11
11
11
11
11
11
92
84
76
68
59
51
43
36
28
23
17
13
12
89
79
68
58
47
37
28
21
14
12
12
12
12
92
84
76
68
59
51
43
36
28
23
17
13
12
YEAR
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2017 SCHEDULE OF PERCENTAGES APPLIED TO HISTORICAL COSTS IN ESTIMATING
Set Top Box
Each depreciation percentage listed below was developed as a result of a lifing study, performed by
the California Assessor's Association Ad Hoc Valuation Committee, of set-top box equipment. No estimates
of economic lives are stated or implied, since the tables were derived by analyzing market data rather than price
indexes and economic life patterns. The value factors are intended to be applied directly to the cost of Set-top Boxes.
Set-Top Boxes are information appliance devices that connect to television or other display devices with an external source
of signal that displays on the television screen or display device. These are typically used in cable and satellite television.
YEAR
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
SET TOP
BOX
Y9
68
47
31
19
11
6
2
2
YEAR
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2017 SCHEDULE OF PERCENTAGES APPLIED TO CURRENT SELLING PRICE NEW
IN ESTIMATING VALUE OF USED EQUIPMENT - LEASED
5.00% RATE OF RETURN
LIFE
YEAR
4
U4
5
U5
6
U6
7
U7
8
U8
10
U10
12
U12
15
U15
17
U17
20
U20
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
1984
75
52
31
17
10
10
80
61
44
29
17
10
84
68
53
39
27
17
11
10
86
73
60
47
36
26
18
12
10
88
77
65
54
43
34
25
18
13
10
91
82
73
64
55
47
39
31
25
19
14
11
10
93
86
78
71
64
56
49
42
36
30
24
20
16
12
10
10
95
89
84
78
72
67
61
55
50
44
39
34
29
25
21
17
15
12
10
10
96
91
86
82
77
72
67
62
57
52
47
42
38
33
29
25
22
18
16
13
12
10
10
96
93
89
85
81
77
73
69
65
61
57
53
49
44
40
37
33
29
26
23
21
18
16
14
12
11
10
2/1/2017
YEAR
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
1984
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2017 PROPOSITION 13 FACTORS SCHEDULE
Year
P13
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
1984
1983
1.00000
1.02000
1.03555
1.05624
1.06103
1.08225
1.10389
1.11220
1.10956
1.13175
1.15438
1.17746
1.20100
1.22502
1.24789
1.27284
1.29829
1.32425
1.35073
1.37575
1.40326
1.43132
1.44720
1.46442
1.49370
1.52357
1.55404
1.58512
1.61682
1.64915
1.68213
1.71577
1.75008
1.78508
1.82078
100
102
103.555
105.624
106.103
108.225
110.389
111.22
110.956
113.175
115.438
117.746
120.1
122.502
124.789
127.284
129.829
132.425
135.073
137.575
140.326
143.132
144.72
146.442
149.37
152.357
155.404
158.512
161.682
164.915
168.213
171.577
175.008
178.508
182.078
SACRAMENTO COUNTY ASSESSOR'S OFFICE
2017 SPECIAL TABLES
YEAR
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1995
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
1984
S0
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
100
S1
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
90
S2
80
80
80
80
80
80
80
80
80
80
80
80
80
80
80
80
80
80
80
80
80
80
80
80
80
80
80
80
80
80
80
80
S3
75
75
75
75
75
75
75
75
75
75
75
75
75
75
75
75
75
75
75
75
75
75
75
75
75
75
75
75
75
75
75
75
S4
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
S5
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
S6
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
S7
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
S8
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
10
S9
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5