Skip to content
State Government of Victoria logo
Service Agreement Information Kit for Funded Organisations

Recommended annual depreciation rates

Click on any of the letters of the alphabet below to see an Example list of Assets and their rates of Depreciation. Alternately you can view the complete list of assets by selecting the relevant link below :

Sample of Assets and their rates of Depreciation by letter

A

Assets beginning with A

Item Percentage
Adding machine 20.0
Air conditioner, window 20.0
Ankle exerciser 6.6

Automobile

Item Percentage
Ambulance 25.0
Delivery 25.0
Passenger 25.0
B

Assets beginning with B

Item Percentage
Basinet 6.6
Basinet, heated 10.0
Battery charger 10.0
Bed 6.6
Beeper, paging 20.0
Bench, metal/wood 6.6
Bin, metal/wood 6.6

Balance

Item Percentage
Electronic 14.3
Precision mechanical 6.6
C

Assets beginning with C

Item Percentage
Camera: SLR 12.5
Camera: video 12.5
Cash register 10.0
Chart rack 5.0
Clock 10.0
Collator, electric 10.0
Cooler, water 10.0
Compactor, waste 10.0
Compressor, air 6.6
Credenza 6.6
Crib 6.6

Cabinet

Item Percentage
Bedside 6.6
File 6.6
Instrument 6.6

Chair

Item Percentage
Dental 6.6
Executive 6.6
Podiatry 6.6
Typist, ergonomic 6.6

Clothes locker

Item Percentage
Fibreglass/metal 5.5
Laminate/wood 8.3
Coffee maker 20.0

Computer

Item Percentage
Mainframe 14.3
Mini 20.0
Personal 20.0
Portable 20.0
Terminal 20.0
D

Assets beginning with D

Item Percentage
Dental drill with syringe 10.0
Desk, metal/wood 5.0
Dishwasher 10.0
Drill press 5.0
Drying oven, paint shop 8.3
Duplicator 10.0

Data storage unit

Item Percentage
Mechanical 10.0
Non-mechanical 6.6

Drier

Item Percentage
Clothes 10.0
Hair 12.5
Sonic 10.0
E

Assets beginning with E

Exercise apparatus

Item Percentage
Computerised 20.0
Non-computerised 6.6
F

Assets beginning with F

Item Percentage
Facsimile machine 16.6
Floor scrubber 12.5
Floor waxer 12.5

Furniture

Item Percentage
Lobby/public areas 10.0
Office 6.6
G

Assets beginning with G

Item Percentage
Grinder, food waste 6.6
H

Assets beginning with H

Item Percentage
Hoist, chain or cable 8.3
Hot food box 6.6
Hydrotherapy equipment 6.6
I

Assets beginning with I

Item Percentage
Imprinter, address 12.5
K

Assets beginning with K

Item Percentage
Kiln 6.6
L

Assets beginning with L

Item Percentage
Lamp, infra-red 10.0
Lathe 6.6
Library furnishings 5.0
Light, examining 10.0
Light portable, emergency 6.6
Loom 6.6
M

Assets beginning with M

Item Percentage
Mailing machine 10.0
Mannequin 10.0
Microfiche reader 10.0
Microphone 12.5
Model, anatomical 10.0
O

Assets beginning with O

Oven

Item Percentage
Domestic 6.6
Microwave 20.0
P

Assets beginning with P

Item Percentage
Paint spray booth 6.6
Paint spray machine 10.0
Paper baler 6.6
Parallel bars 6.6
Photocopier 10.0
Piano 5.0
Polisher, floor 12.5
Polisher and buffing machine 12.5
Power Supply 10.0

Projector

Item Percentage
Film 10.0
Slide 10.0
R

Assets beginning with R

Item Percentage
Rotary tiller 10.0

Refrigerator

Item Percentage
Commercial 10.0
Domestic 10.0
Under-counter 10.0
S

Assets beginning with S

Item Percentage
Sewing machine 6.6
Shelving, portable, steel 5.0
Skeleton 10.0
Stapler, electric/air 10.0
Stencil machine 10.0
Stereo equipment 20.0
Stretcher 6.6

Safe

Item Percentage
Key 10.0
Narcotic 10.0
Office 5.0

Saw

Item Percentage
Band 10.0
Bench, electric 10.0

Scale

Item Percentage
Baby 6.6
Chair 6.6
Postal 10.0
T

Assets beginning with T

Item Percentage
Transcribing equipment 20.0
Treadmill, electric 12.5

Table

Item Percentage
Examining 6.6
Food preparation 6.6
Instrument 6.6
Light 6.6
Pool 10.0
Therapy 6.0
Television 20.0

Toaster

Item Percentage
Commercial 10.0
Domestic 20.0

Trolley

Item Percentage
Food 10.0
Domestic 10.0
Utility 10.0

Truck

Item Percentage
Forklift 10.0
Hand 10.0

Typewriter

Item Percentage
Electric 20.0
Manual 20.0
U

Assets beginning with U

Item Percentage
Urn, coffee 10.0
V

Assets beginning with V

Item Percentage
Vacuum cleaner 10.0
Vending machiner 10.0
Vice, large bench 5.0
W

Assets beginning with W

Item Percentage
Walkie-talkie 20.0
Wheelchair 10.0

Warmer

Item Percentage
Dish 10.0
Food 10.0

Washing machine

Item Percentage
Commercial 10.0
Domestic 12.5