2025 Schedule of Percentages Applied to Historical Costs in Estimating Document Processor
Each depreciation percentage listed below was developed as a result of a market study analysis, performed by the State Board of Equalization, of new and used sales data of document processor equipment. No estimates of economic lives are stated or implied, since the tables were derived by analyzing market data rather than price indexes and economic life patterns. The value factors are intended to be applied directly to the cost of document processor equipment. Any deviation from these factors for unusual functional or economic obsolescence, etc., should be documented in compliance with Property Tax Rule 6 (F).
| 2024 | 58 |
| 2023 | 47 |
| 2022 | 32 |
| 2021 | 28 |
| 2020 | 23 |
2019
| 19 |
| 2018 | 15 |
| 2017 | 13 |
| 2016 | 10 |
| 2015 | 10 |
| 2014 | 10 |
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