Business Procedures Manual

Fiscal Affairs Division

7.15 Appendices

7.15.1 Building Classes of Construction

(Last Modified on May 1, 2017)

Class Frame Floor Roof Walls
A Structural steel columns and beams, fireproofed with masonry, concrete, plaster, or other incombustible material Concrete or concrete on steel deck, fireproofed Formed concrete, precast slabs, concrete or gypsum on steel deck, fireproofed Nonbearing curtain walls, masonry, concrete, metal and glass panels, stone
B Reinforced concrete columns and beams; fire-resistant construction Concrete or concrete on steel deck, fireproofed Formed concrete, precast slabs, concrete or gypsum on steel deck, fireproofed Nonbearing curtain walls, masonry, concrete, metal and glass panels, stone
C Masonry or concrete load-bearing walls with or without pilasters; masonry or concrete walls with steel, wood or concrete frame Wood or concrete plank on steel floor joists, or concrete slab on grade Wood or steel joists with wood or steel deck; concrete plank Brick, concrete block, or tile masonry tilt-up, formed concrete, curtain walls
D Wood or steel studs in bearing wall, wood frame, primarily combustible construction Wood or steel floor joists or concrete slab on grade Wood or steel joists with wood or steel deck Almost any material except masonry or concrete; generally combustible construction
S Metal bents, columns, girders, purlins, and girts without fireproofing, incombustible construction Wood or steel deck on steel floor joists, or concrete slab on grade Steel or wood deck on steel joists Metal skin or sandwich panels; generally incombustible

7.15.2 Building Useful Life by Type and Class of Construction

(Last Modified on May 1, 2017)

Public Buildings A B C D S
Good and Excellent libraries 60 60 55 50 50
Average libraries 55 55 50 45 45
Low-cost libraries 50 50 45 40 40
Good and excellent medical offices 50 50 45 40 40
Average and low-cost medical offices 45 45 40 35 35
Good and excellent governmental buildings 60 60 55 50 …
Average and low-cost governmental buildings 55 55 50 40 40
Good and excellent general hospitals 50 50 45 40 …
Average and low-cost general hospitals 45 45 40 35 35
Good and excellent convalescent hospitals 50 50 45 40 …
Average and low-cost convalescent hospitals 45 45 40 35 35
Average and good dispensaries … … 35 30 30
Average and good veterinary hospitals 45 45 40 35 35
Low-cost veterinary hospitals … … 35 30 30
Colleges and Universities A B C D S
Good and excellent buildings 60 60 50 45 45
Average buildings 50 50 45 40 40
Low cost buildings … … 40 35 35
Theaters, and Auditoriums A B C D S
Excellent auditorium 55 55 50 45 …
Good and average auditorium 50 50 45 40 40
Low-cost auditorium … … 40 35 35
Good and excellent theater 50 50 45 40 …
Average and fair theater 45 45 40 35 35
Low-cost and cheap theater … … 35 30 30
Good bowling alleys … … 40 35 35
Low-cost average bowling alleys … … 35 30 30
Good skating rink and tennis clubs … … 45 40 40
Average skating rink and tennis clubs … … 40 35 35
Low-cost skating rink and tennis clubs … … 35 30 30
Good handball racquetball clubs … … 45 40 40
Average handball racquetball clubs … … 40 35 35
Sheds and Farm Buildings A B C D S
Good creameries … … 45 … 45
Average creameries 45 45 35 … 30
Low-cost creameries … … 25 … 20
Grain elevator facilities … 60 … 55 …
Grain storage buildings … … … 30 30
Good and excellent dairies … … 35 30 30
Average dairies and fruit packing buildings … … 30 25 25
Low-cost dairies … … 20 20 15
Bulk fertilizer storage … … … 30 30
Excellent barns and stables … … 40 … 35
Good barns and stables … … 35 30 30
Average barns, hog barns, stables and silos … … 30 25 25
Low-cost barns and stables … … 20 15 15
Excellent poultry houses … … 30 25 25
Good poultry houses, equipment, and utility sheds … … 25 20 20
Average poultry, equipment, and utility buildings … … 20 15 15
Low-cost poultry houses … … 15 15 15
Tobacco barns … … 20 20 15
Portable outbuildings … … … 15 15
Sheds … … … 10 10
Good greenhouses … … … 30 40
Average lath and greenhouses … … … 20 25

7.15.3 Useful Lives of Capitalized Assets

(Last Modified on May 1, 2017)

Useful Lives of Capitalized Assets


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