Guidelines For Probable Years of Useful Life by Building Type and Class Building Type Building Class Public Buildings A B C D S Good and excellent libraries 60 60 55 50 50 Average libraries 55 55 50 45 45 Low-cost libraries 50 50 45 40 40 Good and excellent medical offices 50 50 45 40 40 Average and low-cost medical offices 45 45 40 35 35 Good and excellent governmental buildings 60 60 55 50 – Average and low-cost governmental buildings 55 55 50 40 40 Good and excellent general hospitals 50 50 45 40 – Average and low-cost general hospitals 45 45 40 35 35 Good and excellent convalescent hospitals 50 50 45 40 – Average and low-cost convalescent hospitals 45 45 40 35 35 Average and good dispensaries 35 30 30 – – Good and excellent fire stations 50 50 45 40 40 Average and low-cost fire stations 45 45 40 35 35 Average and good veterinary hospitals 45 45 40 35 35 Low-cost veterinary hospitals 35 30 30 – – Colleges and Universities A B C D S Good and excellent buildings 60 60 50 45 45 Average buildings 50 50 45 40 40 Low cost buildings 40 35 35 – – Theaters and Auditoriums A B C D S Excellent auditorium 55 55 50 45 – Good and average auditorium 50 50 45 40 40 Low-cost auditorium 40 35 35 – – Good and excellent theater 50 50 45 40 – Average and fair theater 45 45 40 35 35 Low-cost and cheap theater 35 30 30 – – Good bowling alleys 40 35 35 – – Low-cost average bowling alleys 35 30 30 – – Good skating rink and tennis clubs 45 40 40 – – Average skating rink and tennis 40 35 35 – – Low-cost skating rink and tennis 35 30 30 – – Good handball racquetball clubs 45 40 40 – – Average handball racquetball clubs 40 35 35 – – Sheds and Farm Buildings A B C D S Good creameries 45 45 – – – Average creameries 45 45 35 30 – Low-cost creameries 25 20 – – – elevator facilities 60 55 – – – Grain storage buildings 30 30 – – – Good and excellent dairies 35 30 30 – – Average dairies and packing buildings 30 25 25 – – Low-cost dairies 20 20 15 – – Bulk fertilizer storage 30 30 – – – Excellent barns and stables 40 35 – – –
Guidelines For Probable Years of Useful Life by Building Type and Class Building Type Building Class Public Buildings A B C D S Good and excellent libraries 60 60 55 50 50 Average libraries 55 55 50 45 45 Low-cost libraries 50 50 45 40 40 Good and excellent medical offices 50 50 45 40 40 Average and low-cost medical offices 45 45 40 35 35 Good and excellent governmental buildings 60 60 55 50 – Average and low-cost governmental buildings 55 55 50 40 40 Good and excellent general hospitals 50 50 45 40 – Average and low-cost general hospitals 45 45 40 35 35 Good and excellent convalescent hospitals 50 50 45 40 – Average and low-cost convalescent hospitals 45 45 40 35 35 Average and good dispensaries – – 35 30 30 Good and excellent fire stations 50 50 45 40 40 Average and low-cost fire stations 45 45 40 35 35 Average and good veterinary hospitals 45 45 40 35 35 Low-cost veterinary hospitals – – 35 30 30 Colleges and Universities A B C D S Good and excellent buildings 60 60 50 45 45 Average buildings 50 50 45 40 40 Low cost buildings – – 40 35 35 Theaters and Auditoriums A B C D S Excellent auditorium 55 55 50 45 – Good and average auditorium 50 50 45 40 40 Low-cost auditorium – – 40 35 35 Good and excellent theater 50 50 45 40 – Average and fair theater 45 45 40 35 35 Low-cost and cheap theater – – 35 30 30 Good bowling alleys – – 40 35 35 Low-cost average bowling alleys – – 35 30 30 Good skating rink and tennis clubs – – 45 40 40 Average skating rink and tennis – – 40 35 35 Low-cost skating rink and tennis – – 35 30 30 Good handball racquetball clubs – – 45 40 40 Average handball racquetball clubs – – 40 35 35 Sheds and Farm Buildings A B C D S Good creameries – – 45 – 45 Average creameries 45 45 35 – 30 Low-cost creameries – – 25 – 20 elevator facilities – 60 – 55 – Grain storage buildings – – – 30 30 Good and excellent dairies – – 35 30 30 Average dairies and packing buildings – – 30 25 25 Low-cost dairies – – 20 20 15 Bulk fertilizer storage – – – 30 30 Excellent barns and stables – – 40 – 35