Attachment 4 Recommended annual depreciation rates
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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 an asset register by letter
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
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
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
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
Exercise apparatus
Item
Percentage
Computerised
20.0
Non-computerised
6.6
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
Item
Percentage
Grinder, food waste
6.6
H
Item
Percentage
Hoist, chain or cable
8.3
Hot food box
6.6
Hydrotherapy equipment
6.6
I
Item
Percentage
Imprinter, address
12.5
K
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
Item
Percentage
Mailing machine
10.0
Mannequin
10.0
Microfiche reader
10.0
Microphone
12.5
Model, anatomical
10.0
O
Oven
Item
Percentage
Domestic
6.6
Microwave
20.0
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
Item
Percentage
Rotary tiller
10.0
Refrigerator
Item
Percentage
Commercial
10.0
Domestic
10.0
Under-counter
10.0
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
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
Item
Percentage
Urn, coffee
10.0
V
Item
Percentage
Vacuum cleaner
10.0
Vending machiner
10.0
Vice, large bench
5.0
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
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