9-2: Standard useful life table

Effective: July 2, 2001
Revised: October 15, 2025
Approved by: Van Christensen

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Purpose

This policy outlines the useful life of capital assets added to the Vantage capital assets system. It is intended to improve accuracy in capital asset planning, depreciation, and lifecycle analysis.

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Policy

A — Agencies must use the Standard useful life table

1 – Unless exempted by the GovOps Division of Finance, agencies must use the useful lives listed below to determine the number of years an asset is estimated to last.

Standard useful life table
Asset type	Subcategory	Useful life	Notes
Aircraft	Small fixed-wing (1–2 engines)	15-25 years	Includes general aviation and state-purchased inspection aircraft.
	Medium fixed-wing (twin turboprop, small jet)	20-30 years	Often used for surveillance or transport; longer lifespan with maintenance.
	Helicopters	15-30 years	Life depends on usage intensity and engine rebuilds. Rebuilds are considered maintenance.
Buildings and improvements	Standard office building (new construction)	40 years	Per GASB, typical full building depreciation.
	Roof systems (flat, composite, metal)	15-30 years	Componentized for clarity and repair planning.
	HVAC systems (central, split, boiler)	15-25 years	Based on average commercial HVAC lifespan.
	Electrical/plumbing systems	20-30 years	May be split if buildings are componentized.
	Interior finishes (flooring, walls)	10-15 years	Componentized; varies based on wear.
	Elevators and lifts	20-25 years	Mechanical systems typically require major overhaul midlife.
	Security systems (access control, cameras)	10-15 years	Based on technology replacement cycle.
	Modular buildings	10-25 years	Varies by construction quality and placement.
Computing equipment	Desktop PCs (general use)	3 years	Based on typical obsolescence and replacement cycles in state agencies.
	High-performance workstations (GIS, design)	4-5 years	Extended life due to higher specifications and limited deployment.
	Laptops & tablets	3-4 years	Depends on mobility demands and device handling.
	Network switches, routers	5-7 years	Manufacturer guidance and IT lifecycle plans.
	Rack-mounted servers	5-7 years	Based on standard data center asset depreciation.
	Data storage arrays	5-8 years	Dependent on capacity and environment.
Furniture and equipment	Desks, chairs, cubicles	7-10 years	Assumes normal office use; may vary for high-traffic areas.
	Medical/lab equipment	5-10 years	Varies with calibration requirements and tech advancement.
	Safety equipment (fire extinguishers, alarms)	5-8 years	Shorter lives for regulatory compliance and periodic replacement.
	Laundry and kitchen appliances	5-8 years	Higher wear in institutional settings (e.g., corrections, hospitals).
	Audio/visual equipment	5-8 years	Includes projectors, digital displays, and classroom A/V tools.
	Exercise and recreation equipment	5-10 years	Includes treadmills, weight sets, outdoor fitness stations.
	Scientific instruments	5-12 years	Includes spectrometers, centrifuges, etc.; lifespan depends on calibration cycles and use.
	Voting machines	5-10 years	Includes tabulators, ballot scanners, and peripherals.
Heavy equipment	Excavators, bulldozers, graders	7-15 years	Wide range depending on usage intensity.
	Forklifts, small loaders	7-12 years	Consider light vs heavy warehouse use.
	Trailers (utility, flatbed)	5-10 years	Shorter for mobile or field-use trailers.
	Skid steers, backhoes	7-15 years	Often rotated on a replacement schedule.
	Sweepers, vac trucks	7-10 years	Street and stormwater cleaning vehicles.
Infrastructure	Asphalt roadways	20-40 years	Subject to climate, usage, and maintenance.
	Concrete roadways	30-50 years	Longer-lasting, but costlier to replace.
	Bridges (concrete, steel)	50-80 years	Reinforced structures with strict inspection cycles.
	Stormwater/drainage systems	40-60 years	Includes pipes, basins, culverts.
	Sidewalks, curbs, gutters	20-30 years	Shorter than roadways due to exposure and wear.
	Street lighting systems	15-25 years	Includes poles, wiring, and fixtures.
	Noise walls, retaining walls	30-50 years	Structural concrete or sound-absorbing materials.
	Traffic control systems	15-20 years	Controllers, signals, and sensors.
	Water and sewer systems	40-60 years	Includes mains, valves, hydrants, meters.
	Fiber optic networks	20-30 years	Public broadband or traffic system infrastructure.
Land improvements	Parking lots (asphalt)	15-20 years	Depreciated unless part of building cost.
	Fencing (wood, vinyl, chain link)	10-15 years	Materials and environment-dependent.
	Landscaping (irrigated, permanent)	5-10 years	Generally considered depreciable unless permanent.
	Retaining walls (non-structural)	15-25 years	Often depreciated separately from infrastructure.
	Playgrounds/parks equipment	10-20 years	Varies by use, materials, and maintenance.
	Athletic courts and fields	10-20 years	Includes tennis courts, turf fields, bleachers.
Vehicles	Passenger sedans	5 years	Standard for fleet lifecycle policies.
	SUVs (law enforcement)	3-5 years	Intensive daily use accelerates depreciation.
	Light-duty trucks (pickups, vans)	5-7 years	Varies by use type and frequency.
	Medium-duty trucks (box trucks)	7-10 years	May last longer with limited mileage and good maintenance.
	Heavy-duty vehicles (dump trucks, plows)	10-15 years	Long lifespan but use-dependent.
	Buses (public transit, corrections)	10-15 years	Subject to mileage, maintenance, and regulatory replacement.
Other	Emergency generators	10-20 years	Fuel source and usage frequency affect life.
	Fire suppression systems	15-20 years	Sprinklers, pumps, halon systems.
	Statues, monuments (depreciable)	Case by case	If required by policy or if not meeting GASB collection exemption.
	Collections (art, history)	*Not depreciated	Only depreciated if they fail to meet GASB preservation criteria.

*Note: Per GASB 34, collections—including works of art, historical treasures, and similar items—should not be depreciated if they are held for public exhibition, education, or research; are protected, preserved, and cared for; and if any proceeds from their sale are used to acquire other items for the collection. If these conditions are not met, a useful life must be determined and depreciation applied accordingly on a case-by-case basis.