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UT Dallas - Budget and Finance Division

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Service Centers Attachment IV

All useful lives given in months.

Personal Property Useful Lives

Class Useful Life Personal Property - Class Code Description Controlled
101 120 Desks  
102 120 Tables  
103 120 Chairs  
104 144 Personal Furniture: Bed, Dresser, Rocker  
105 120 Cases, Cabinets & Credenzas  
106 120 Hand Guns Y
107 120 Rifles Y
108 84 Calculators  
109 84 Typewriters, Word Processors  
110 120 Other Office Furniture  
119 84 Vehicle Maintenance Equipment  
120 84 Photocopying Equipment  
121 84 Fax Machines, Telecopy Y
129 84 Stereo Systems Y
130 84 Cameras Y
131 84 TV, VCR, Camcorder, Laserdisc Player Y
132 84 Other Sound Systems/Equipment  
133 60 Musical Instruments  
134 120 Recreational Equipment: Bicycle, Pool Table  
135 60 Video Conferencing Equipment  
136 60 GPS Equipment  
140 36 Other Assets  
141 60 Other Assets  
142 84 Other Assets  
144 144 Warehouse Equipment: Forklift  
145 108 Mailroom Equipment: Folder, Inserter, Labeler  
150 84 Instructional Equipment  
155 180 Conveyer Systems  
156 180 Drills, Stationary  
157 180 Gin Machinery  
158 180 Grinders, Stationary  
159 180 Lathes, Stationary  
160 180 Metal Working Machines, Other, Stationary  
161 180 Milling Machines  
162 180 Pallet Trucks, Lifts, Jacks, Hydraulic  
163 180 Saws, Stationary  
164 180 Scales  
165 180 Shapers, Joiners, Planers, Stationary  
166 180 Sharpeners, Stationary  
167 180 Shears  
168 180 Textile Machinery  
169 180 Wood Working Machines, Other, Stationary  
170 84 Tools  
175 84 Agricultural Equipment  
179 84 Office Machines  
180 84 Miscellaneous Machines  
182 84 Weather Equipment  
189 84 Cosmetology  
190 84 Printing Machines & Bookbinding Equipment  
195 84 Kitchen Appliances & Equipment  
196 84 Laundry Equipment  
197 84 Building Maintenance & Safety Equipment  
198 108 Portable Building  
200 120 Other Furniture & Equipment  
201 60 Supercomputer  
202 96 Mainframe Computer & Peripherals  
203 72 Servers, Minicomputers  
204 72 Desktop CPU (not Apple) Y
205 60 Peripheral Devices Microcomputer: Disk, Tape, Optical  
208 84 Printer (not portable) Y
209 72 Terminal, Monitor  
210 72 Controllers: Tape, Disk, Terminal  
213 60 Other Computer Hardware  
214 72 CPU Desktop - Apple Y
215 36 Docking Station  
218 72 Data Projectors  
240 84 Security System - Card Reader, Camera and Monitor  
241 36 Image Scanner  
242 72 Barcode Scanner  
245 96 Power Supply, Battery, Generator  
246 36 Uninterruptible Power Supply  
250 60 Modem, External  
251 60 Digital and Channel Service Units  
252 60 Multiplexer, MAU  
254 60 Communication Controllers  
255 60 Protocol Converters  
256 60 VSAT S  
257 60 Data Communications Diagnostic Systems  
258 60 Other Communications Hardware  
259 60 LAN/Wan Switching - Hubs, Switches & Routers  
260 120 Computer Equipment Racks, Shelving, Chassis  
284 72 Portable CPU (not Apple) Y
288 84 Portable Printer Y
294 72 Portable Apple CPU Y
307 60 Purchased Software  
308 60 Internally Developed Software  
310 60 Customized Software (such as ISAS)  
311 72 Enterprise Software  
500 60 State Owned Fiber Optics  
501 132 Amplifiers (all types)  
502 108 Analyzer (all types)  
503 120 Autoclaves and Sterilizers  
504 168 Balance Y
505 132 Baths, Water and Shakers  
506 168 Animal Cages & Accessories  
507 132 Centrifuge Y
508 144 Chromatograph  
509 132 Cryostat  
510 132 Counter Laboratory Assembly  
511 120 Densitometer  
512 156 Electronic Module  
513 120 Electrophoresis Apparatus  
514 144 Evaporators  
515 168 Fraction Collector  
516 180 Freeze Dryers & Accessories  
517 108 Freezer (lab)  
518 144 Homogenizer  
519 168 Hood (all types)  
520 120 Ice Machines (lab)  
521 168 Incubators & Accessories Y
522 72 Isolator  
523 144 Micromanipulator  
524 144 Meters, Gauges, Indicators  
525 180 Microscopes & Accessories Y
526 168 Micro Tomes, Diamond Knives, Sharpeners  
527 120 Optical Equipment  
528 180 Oscilloscope Y
529 96 Ovens and Ranges (lab)  
530 120 Pumps  
531 180 Recording Systems  
532 144 Refrigerators (lab)  
533 168 Rotors and Heads  
534 108 Scan Systems  
535 180 Scintillation Systems  
536 144 Ultrasound Equipment  
537 120 Spectroflourometer  
538 120 Spectrometer  
539 168 Spectrophotometer  
540 144 Stereotaxic Instrument & Accessories  
541 144 Stimulator  
542 180 Tables, Dissecting, Operating, Balancing  
543 120 Tanks, Containers, Chambers (all types)  
544 156 Water Purification  
545 132 X-Ray Equipment  
546 84 Miss Lab & Scientific Equipment  
547 144 Patient Monitoring Systems  
548 180 Breathing Apparatus, Respirator  
549 144 Defibrillator  
550 180 EKG/ECG/EEG Apparatus  
551 180 Dialysis Equipment  
552 96 Clinical Diagnostic Instruments  
553 120 Table (exam)  
554 132 Dental Equipment  
555 120 Wheelchairs  
556 120 Miscellaneous Surgical Instruments  
557 84 Patient Care Miscellaneous  
675 36 PBX, KSU, Voice Mail, Phone System  
678 36 Automatic Call Distributors  
700 36 Phone Equipment (other than systems) Y
701 60 Passenger Cars  
702 120 Trucks (26,001 lbs and over GVWR)  
703 96 Buses (up to 15 passengers)  
704 60 Motorcycles  
705 60 Vehicle Inventory Components/Life 5 Yrs  
706 120 Vehicle Inventory Components/Life 10 Yrs  
707 84 Sports Utility Vehicles  
708 84 Vans, Cargo & Passenger  
709 84 Light Trucks (under 8,600 lbs GVWR)  
710 96 Mounted Equipment with Truck Chassis  
711 120 Self-Propelled Roadway Equipment  
712 120 Trailers  
713 120 Towed Roadway Equipment  
714 60 Light/Medium Trucks (8,601 - 14,999 lbs. GVWR)  
715 60 Medium Trucks (15,000 - 26,000 lbs GVWR)  
716 84 Mini Vans  
718 96 Buses (16 - 28 passengers)  
719 120 Buses (29 passengers and over)  
720 120 Other Equipment: Forklift, Grader, Other  
721 120 Boat (20 ft and longer)  
722 120 Boat (shorter than 20 ft)  
723 120 Boat (accessories, motors)  
724 480 Ferries  
725 60 Marine Equipment  
730 120 Boat (other, canoe, rowboat)  
731 120 Aircraft (jet)  
732 120 Airplane (single engine, propeller)  
733 120 Airplane (multiple engine, propeller)  
734 120 Aircraft (helicopters)  
750 120 Other Aircraft  
751 120 Books & Reference Materials  
752 N/A Library Books & Reference Materials  
801 120 Works of Art, Historical Treasures (Depreciable)  
802 N/A Works of Art, Historical Treasures (Not Depreciable)  
851 84 Horses  
852 84 Cows  
853 84 Sheep  
854 84 Swine  
925 84 Other Animals  

Controlled Property Useful Lives

Class Useful Life Personal Property - Class Code Description
106 120 Hand Guns
107 120 Rifles
121 84 Fax Machines, Telecopy
129 84 Stereo Systems
130 84 Cameras
131 84 TV, VCR, Camcorder, Laserdisc Player
204 72 Desktop CPU- not Apple
208 84 Printer (not portable)
214 72 CPU Desktop - Apple
284 72 Portable CPU - not apple
288 84 Portable Printer
294 72 Portable Apple CPU
504 168 Balance
507 132 Centrifuge
521 168 Incubators & Accessories
525 180 Microscopes & Accessories
528 180 Oscilloscope

Real Property Useful Lives

Class Useful Life Real Property - Class Code Description
001 N/A Land and Land Improvements
002 N/A Land: Right of Way
003 276 Facilities and Other Improvements
004 300 F&OI Fencing and Gates
005 120 F&OI Landscaping
006 240 F&OI Parking Lots/Driveways/Parking Barriers
007 180 F&OI Outside Sprinkler Systems
008 144 F&OI Recreation Areas & Athletic Fields (including bleachers)
009 240 F&OI Golf Course Facilities
010 132 F&OI Paths and Trails
011 180 F&OI Septic Systems
012 540 F&OI Stadiums
013 264 F&OI Swimming Pools, Tennis Courts
014 240 F&OI Fountains
015 720 F&OI Plazas and Pavilions
016 240 F&OI Retaining Walls
030 264 Building and Building Improvements
031 360 Building Exterior: Residential
032 360 Building Exterior: Office
033 360 Building Exterior: Correctional Facilities
034 360 Building Exterior: Farm
035 360 Building Exterior: Storage or Warehouse
036 360 Building Exterior: Garage or hangar
037 360 Building Exterior: Hospital
038 360 Building Exterior: Education
039 360 Building Exterior: Research
040 360 Building Exterior: Museum
041 360 Building Exterior: Chilling station/Boiler
042 360 Building Exterior: Clinics
043 240 Building Interior: Elevator
044 180 Building Interior: Carpet
045 240 Building Interior: Modular/Fixed furniture
046 240 Building Interior: Sprinkler system
047 240 Building Interior: Electrical
048 120 Building Interior: Roof
049 60 Building Interior: Curtains and drapes
050 240 Building Interior: Water system
051 180 Building Interior: Heating/Cooling system/Air circulation
052 120 Building Interior: Security
053 120 Building Interior: Cabling
054 120 Building Interior: Fire alarm system
055 312 Infrastructure & Infrastructure Improvements
056 Modified Infrastructure: Highway System & Rest areas
057 240 Infrastructure: Road/ Street (curbs, gutters)
058 420 Infrastructure: Bridge - Concrete Girder (Pan)
059 240 Infrastructure: Bridge - Concrete Slab
060 420 Infrastructure: Bridge - Culvert
061 360 Infrastructure: Bridge - Pre-stressed Girder (Box)
062 300 Infrastructure: Bridge - Pre-stressed Girder
063 300 Infrastructure: Bridge - Steel Girder
064 540 Infrastructure: Bridge - Steel Truss Category One
065 540 Infrastructure: Bridge - Steel Truss Category Two
066 300 Infrastructure: Bridge - Timber Stringer
067 240 Infrastructure: Sewer (Sanitary, Storm), Infrastructure: Canal
068 120 Infrastructure: Railroad