The following
tabulation representation suggested guides for effective age percentage
depreciation tables for different types of building construction. Each building
class specification indicates the tables which are applicable to the class.
EFFECTIVE
AGE IN
YEARS
TABLE
D
TABLE
D-I
TABLE
D-II
TABLE
D-III
TABLE
D-IV
TABLE
D-V
TABLE
D-VI
TABLE
D-VII
1
4.0%
2.5%
2.0%
1.5%
1.5%
1.0%
1.0%
0.5%
2
7.0
4.5
3.5
2.5
2.5
2.0
2.0
1.5
3
11.0
7.0
4.5
3.5
3.0
2.5
2.5
2.0
4
16.0
9.0
6.0
4.5
4.0
3.5
3.5
3.0
5
20.0
11.0
7.0
5.5
4.5
4.0
4.0
3.5
6
22.0
13.0
8.5
6.5
5.5
5.0
5.0
4.5
7
27.0
15.5
10.0
8.0
6.5
6.0
5.5
5.0
8
30.0
17.5
11.0
9.0
8.0
7.0
6.5
6.0
9
34.0
20.0
12.5
10.5
9.0
8.0
7.0
7.0
10
37.5
22.0
14.0
11.5
10.0
9.0
8.0
7.5
11
41.0
24.0
15.5
13.0
11.0
10.0
9.0
8.0
12
44.0
25.5
17.0
14.0
12.0
10.5
9.5
9.0
13
47.0
27.5
18.0
15.5
13.0
11.5
10.5
9.5
14
50.0
29.5
19.5
16.5
14.0
12.5
11.0
10.5
15
52.0
31.0
21.0
18.0
15.0
13.5
12.0
10.5
16
54.0
33.0
22.5
19.0
16.0
14.5
13.0
11.0
17
56.0
34.5
24.0
20.5
17.5
15.5
13.5
12.0
18
58.0
36.5
25.5
21.5
18.5
16.5
14.5
12.5
19
60.0
38.0
27.0
23.0
20.0
17.5
15.0
13.5
20
62.0
40.0
28.5
24.0
21.0
18.5
16.0
14.0
21
64.0
41.5
30.0
25.5
22.0
19.5
17.0
14.5
22
65.0
43.0
32.0
27.0
23.0
20.5
17.5
15.0
23
67.0
45.0
33.5
28.0
24.5
21.5
18.5
16.0
24
68.5
46.5
35.0
29.5
25.5
22.5
19.0
16.5
25
70.0
48.0
36.5
31.0
26.5
23.5
20.0
17.0
26
71.5
49.5
38.0
32.5
28.0
24.5
21.0
18.0
27
73.0
51.0
39.5
34.0
29.0
25.5
22.0
19.0
28
74.5
52.0
41.0
35.0
30.5
26.0
23.0
20.0
29
76.0
53.5
42.0
36.5
32.0
27.0
24.0
21.0
30
77.5
55.0
43.5
38.0
33.0
28.0
25.0
22.0
35
61.0
49.0
44.0
38.5
33.5
29.0
26.0
40
65.0
54.0
47.5
43.0
37.0
33.0
30.0
45
68.0
58.0
50.5
44.5
38.5
34.5
31.5
50
70.0
62.5
53.0
45.5
39.5
35.5
32.5
55
72.0
65.0
55.0
47.0
41.0
37.0
34.0
60
74.0
63.0
57.0
48.0
42.0
38.0
35.0
65
76.0
70.0
59.0
49.5
43.5
39.5
36.5
70
78.0
73.5
60.5
50.5
44.5
40.5
37.5
75
75.5
62.0
52.0
46.0
42.0
39.0
80
78.0
63.0
53.0
47.0
43.0
40.0
NOTE:
Building
marked
Fair
Physical Condition increase deduction
5%
Poor
Physical Condition increase deduction
10%
Dilapidated
Condition increase deduction
20%
Unusable
and Beyond Repair increase deduction to total of
