SHELBY COUNTY APPRAISAL DISTRICT
PERSONAL PROPERTY DEPRECIATION SCHEDULE
Economic Life		Percent Good
Index	Age	2 yr	*	3 yr	4 yr	#	5 yr	6 yr	7 yr	8 yr	10 yr	11 yr	12 yr	14 yr	15 yr	20 yr	30 yr
1.00	1	0.4	0.68	0.78	0.83	0.75	0.85	0.87	0.89	0.9	0.91	0.92	0.93	0.94	0.95	0.96	0.97
1.01	2	0.2	0.44	0.56	0.66	0.55	0.7	0.74	0.78	0.8	0.82	0.84	0.86	0.88	0.9	0.92	0.94
1.03	3	0.1	0.28	0.35	0.49	0.4	0.55	0.61	0.67	0.7	0.73	0.76	0.79	0.82	0.85	0.88	0.91
1.04	4		0.1	0.13	0.32	0.25	0.4	0.48	0.56	0.6	0.64	0.68	0.72	0.76	0.8	0.84	0.88
1.09	5		0.05		0.15	0.15	0.25	0.35	0.45	0.5	0.55	0.6	0.65	0.7	0.75	0.8	0.85
1.15	6		0.02			0.1	0.1	0.22	0.34	0.4	0.46	0.52	0.58	0.64	0.7	0.76	0.83
1.19	7					0.05		0.1	0.23	0.3	0.37	0.44	0.51	0.58	0.65	0.72	0.81
1.20	8					0.02			0.12	0.2	0.28	0.36	0.44	0.52	0.6	0.68	0.79
1.23	9									0.1	0.19	0.28	0.37	0.46	0.55	0.64	0.77
1.26	10										0.1	0.2	0.3	0.4	0.5	0.6	0.75
	11											0.12	0.23	0.34	0.45	0.56	0.73
	12												0.16	0.28	0.4	0.52	0.71
	13												0.1	0.22	0.35	0.48	0.69
	14													0.16	0.3	0.44	0.67
	15													0.1	0.25	0.4	0.65
	16														0.2	0.36	0.63
	17															0.32	0.61
	18															0.28	0.59
	19															0.27	0.57
	20															0.26	0.55
	21															0.25	0.53
	22																0.51
	23																0.49
	24																0.47
	25																0.45
	26																0.43
	27																0.41
	28																0.39
	29																0.37
	30																0.35
	31																0.33
2 yr -	Video Tapes, VCR's										Inventory -			100% Original Cost
* -	P.C. Computer Equipment										Supplies -			100% Original Cost
# -	Mainframe Computer Equipment, Phones, Faxes, Copiers, etc										Raw Materials -			100% Original Cost
5 yr -	Electric Gas Pumps, Electric Equipment, Security Systems, etc.										Vehicles -		Values come from an outside company
8 yr -	Furniture & Fixtures, Signs												or NADA.
10 yr -	Mechanical Gas pumps, Tanks, Carwash Equipment
15 yr -	Industrial equipment, Forklifts, Pallet Trucks, Excavation equipment
20 yr -	Tanks, Pipeing, etc.
30 yr -	Sign Poles, Billboards
BASED ON REPLACEMENT NEW													ASSESSMENT RATIO 100%
MARSHALL SWIFT COST INDEX FACTORS USED IN LIEU OF GOOD INFORMATION FROM PROPERTY OWNER