Depreciation Factor Table - Commercial Equipment

2025 Schedule of Percentages Applied to Historical Costs in Estimating Value of Commercial Equipment

Each depreciation percentage listed below is the result of multiplying an equipment index factor by a percent good factor. When the depreciation percentage is applied to the historical cost, it concurrently trends the historical cost to an estimate of replacement cost new and depreciates it to arrive at an estimate of present value. Any deviation from this table for unusual functional or economic obsolescence, etc., should be documented in compliance with Property Tax Rule 6 (F).

Year	A	C4	C5	C6	C7	C8	C10	C12	C15	C17	C20
2024	54	75	80	84	86	88	91	93	95	95	96
2023	39	53	62	69	74	78	83	87	90	92	94
2022	24	32	45	55	62	67	75	80	87	89	92
2021	15	20	33	46	56	64	76	84	93	96	101
2020	10	13	22	35	47	56	72	82	94	99	105
2019	6	13	13	22	33	43	60	73	86	92	100
2018	4		13	14	24	34	51	66	81	89	99
2017	2			14	17	25	43	59	77	85	97
2016	2			14	14	18	34	51	70	80	92
2015					14	14	27	43	62	72	85
2014						14	20	34	54	66	80
2013							16	29	49	61	75
2012							15	23	42	54	70
2011							15	18	36	50	66
2010								16	33	45	62
2009								16	26	39	55
2008									22	35	51
2007									20	30	48
2006									17	26	45
2005									17	23	41
2004										21	38
2003										19	35
2002											32
2001											28
2000											24
1999											22
1998											20
1997
1996

** Personal Computer Equipment - Special study of computer resale values

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