D.C. Mun. Regs. tit. 9, r. 9-708

Current through Register Vol. 71, No. 50, December 13, 2024

Rule 9-708 - DEPRECIATION GUIDELINES

708.1

For the personal property tax year beginning July 1, 1989 and ending June 30, 1990 (Tax Year 1990) and thereafter, the depreciation guide set forth in §§ 708.2 through 708.9 shall be used for the tangible personal property acquired on or after July 2, 1988.

708.2

Assets shall not be depreciated in excess of seventy-five percent (75%) of original cost.

708.3

Each category of tangible personal property defined in §§ 708.4 through 708.9 shall include, but not limited to, the items listed.

708.4

The following items shall be included in Category A and shall be depreciated at the rate of ten percent (10%) per annum:

(a) Air conditioning equipment (compressors, ducts, package units, and window units);

(b) Asphalt, cement, and slurry plants and equipment;

(c) Automobile repair shop and gasoline service station equipment;

(d) Automobile sales agency furniture, fixtures, and equipment;

(e) Bakery equipment;

(f) Banking furniture, fixtures and equipment (automatic teller machines);

(g) Barber shop, beauty salon and cosmetic salon furniture, fixtures and equipment;

(h) Bottling equipment;

(i) Bowling alley equipment;

(j) Burglar alarm, security alarm, and monitoring system;

(k) Catering equipment;

(l) Clay products manufacturing equipment;

(m) Cold storage, ice making, and refrigeration equipment;

(n) Conveyors;

(o) Dentist's and physician's offices - furniture and equipment;

(p) Department store furniture, fixtures, and equipment;

(q) Drug store furniture, fixtures, and equipment;

(r) Emergency power generators;

(s) Fire extinguishing systems;

(t) Garbage disposals, trash compactors, and trash containers;

(u) Hotel and motel furniture, fixtures and equipment (restaurant, bar, meeting rooms, office, rooms, lobby, and other public rooms);

(v) Intercom system;

(w) Kitchen equipment;

(x) Laundries and dry cleaning equipment;

(y) Libraries;

(z) Mail chutes and mail boxes;

(aa) Musical instruments (portable);

(bb) Office furniture, fixtures, and equipment (any kind whether modular or system furniture, desks, chairs, cabinets, shelving, awnings, typewriters, calculators, adding machines, files, partitions, carrels, cash registers, paper cutters);

(cc) Paper products industry machinery and equipment;

(dd) Printing industry machinery and equipment;

(ee) Pulp industry machinery and equipment;

(ff) Restaurant, carry-out, supermarket and delicatessen furniture, fixtures and equipment;

(gg) Shoe repairing furniture, fixtures and equipment;

(hh) Signs (neon and others);

(ii) Special tools (dies, jigs, gauges, molds);

(jj) Surveying and drafting equipment;

(kk) Theater furniture and equipment;

(ll) X-ray and diagnostic equipment; and

(mm) Wax museum (wax figures, displays, sets, barriers, rails).

708.5

The following items shall be included in Category B and shall be depreciated at the rate of six and sixty-seven hundredth of a percent (6.67%) per annum:

(a) Antennas, transmitting towers, fiber optic cables, shelters, satellite dies and repeaters;

(b) Cement, gravel and sand bins;

(c) Pianos and organs;

(d) Plating equipment;

(e) Safes; and

(f) Watercrafts, docks, slips, wharves, piers and floating equipment (boats, ships, barges).

708.6

The following item shall be included in Category C and shall be depreciated at the rate of twelve and five-tenths percent (12.5%) per annum:

(a) Building and lawn maintenance equipment;

(b) Car wash equipment;

(c) Construction, road paving and road maintenance equipment;

(d) Fabricated metal products machinery and equipment (machine shop);

(e) Hospital and nursing home furniture, fixtures and equipment;

(f) Junk yard machinery and equipment;

(g) Meat, fruit and vegetable packing equipment;

(h) Meters, tickometers and automatic mailer equipment (Pitney Bowes);

(i) Music boxes;

(j) Non-registered motor vehicles (forklifts and golf carts);

(k) Pipe contractor machinery and equipment;

(l) Radio, television, telecommunication, microwave and satellite transmitting systems (multiplexers, switches, transmitter, receivers, telephones, fiber optic equipment, terminal equipment);

(m) Recreation, health fitness, health club, golf course and sporting equipment;

(n) Special equipment mounted on any motor vehicle (welders, compressors);

(o) Trailers; and

(p) Vending machines (cigarette, slot, change, soft drink, food).

708.7

The following items shall be included in Category D and shall be depreciated at the rate of twenty percent (20%) per annum:

(a) Blinds, drapes and shades (used as secondary window covering);

(b) Brain scanners, CAT scanners, MRI scanners and dialysis equipment;

(c) Canvas;

(d) Carpets over finished floor, loose carpets and rugs;

(e) Coffee maker and soda fountain equipment;

(f) Computers and peripheral equipment;

(g) Duplicating machines, photocopiers and photographic equipment;

(h) Hot air balloon;

(i) Outdoor Christmas decorations;

(j) Portable toilets;

(k) Self-service laundries (washer, dryer);

(l) Swimming pool furniture, fixtures and equipment;

(m) Telephone answering equipment (beepers);

(n) Television, stereo, radio and recorder equipment;

(o) Test equipment and electronic manufacturing equipment; and

(p) Wood pallet (used in the warehouse).

708.8

The following items shall be included in Category E and shall be depreciated at the rate of fifty percent (50%) per annum:

(a) Amusement arcade machines, pinball machines and video games;

(b) Cable T.V. decoders;

(c) China, glassware, pots, pans, serving dishes, utensils and silverware (in service);

(d) Linens (in service);

(e) Microfilms, movie films and video movie tapes;

(f) Small hand tools; and

(g) Tuxedos and uniforms (in service).

708.9

The following items shall be included in Category F and shall be reported at one hundred percent (100%) of cost and shall not be depreciated:

(a) Antiques, tapestries and oriental rugs (items appreciation in value);

(b) Chemicals;

(c) Cleaning, office and other supplies;

(d) China, glassware, pots, pans, serving dishes, utensils and silverware (new in reserve);

(e) Linens (new in reserve);

(f) Oil paintings and sculptures (items appreciation in value);

(g) Paper products; and

(h) Tuxedos and uniforms (new in reserve).

D.C. Mun. Regs. tit. 9, r. 9-708

Final Rulemaking published at 35 DCR 6014, 6021 (August 5, 1988)