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Business Procedures Manual

7.15 Appendices

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7.15.1 Building Classes of Construction

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

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7.15.2 Building Useful Life by Type and Class of Construction

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
Good and excellent fire stations 50 50 45 40 40
Average and low-cost fire stations 45 45 40 35 35
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
Miscellaneous sheds and outbuildings 10 to 15 yrs
Good greenhouses 30 40
Average lath and greenhouses 20 25
Elementary and Secondary Schools A B C D S
Good school plants 50 50 45 40
Average school plants 45 45 45 40
Low-cost school plants 40 35
Good and excellent classrooms 50 50 45 40 40
Low-cost and average classrooms 45 45 40 35 35
Cheap classrooms 35 30 30
Good and average gymnasiums 45 45 40 35 35
Good and average multipurpose, manual arts 45 45 40 35 35
Low-cost multipurpose, manual arts 35 30 30
Average shower building 30 25 25
Good and excellent day care centers 45 40
Average day care centers 40 35 35
Low-cost day care centers 40 35
Re-locatable classrooms 10
Low-cost lath greenhouses 10 15

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7.15.3 Useful Lives of Capitalized Assets

Useful Lives of Capitalized Assets

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7.15.4 Pro-Forma Depreciation – Total Books

Pro-Forma Depreciation – Total Books

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