Appendix A 205
Table A-2. MACRS property classesProperty ClassExample Assets———————————————————————————————————————————3-Year Propertyspecial handling devices for foodspecial tools for motor vehicle manufacturing———————————————————————————————————————————5-Year Propertycomputers and office machinesgeneral purpose trucks———————————————————————————————————————————7-Year Propertyoffice furnituremost manufacturing machine tools———————————————————————————————————————————10-Year Propertytugs & water transport equipmentpetroleum refining assets———————————————————————————————————————————15-Year Propertyfencing and landscaping
cement manufacturing assets———————————————————————————————————————————20-Year Propertyfarm buildingsutility transmission lines and poles———————————————————————————————————————————27.5-Year Residential Rental Propertyrental houses and apartments———————————————————————————————————————————31.5-Year Nonresidential Real Propertybusiness buildings