7.15.1 Building Classes of Construction

(Last Modified on May 1, 2017)

Class	Frame	Floor	Roof	Walls
A	Structural steel columns and beams, fireproofed with masonry, concrete, plaster, or other incombustible material	Concrete or concrete on steel deck, fireproofed	Formed concrete, precast slabs, concrete or gypsum on steel deck, fireproofed	Nonbearing curtain walls, masonry, concrete, metal and glass panels, stone
B	Reinforced concrete columns and beams; fire-resistant construction	Concrete or concrete on steel deck, fireproofed	Formed concrete, precast slabs, concrete or gypsum on steel deck, fireproofed	Nonbearing curtain walls, masonry, concrete, metal and glass panels, stone
C	Masonry or concrete load-bearing walls with or without pilasters; masonry or concrete walls with steel, wood or concrete frame	Wood or concrete plank on steel floor joists, or concrete slab on grade	Wood or steel joists with wood or steel deck; concrete plank	Brick, concrete block, or tile masonry tilt-up, formed concrete, curtain walls
D	Wood or steel studs in bearing wall, wood frame, primarily combustible construction	Wood or steel floor joists or concrete slab on grade	Wood or steel joists with wood or steel deck	Almost any material except masonry or concrete; generally combustible construction
S	Metal bents, columns, girders, purlins, and girts without fireproofing, incombustible construction	Wood or steel deck on steel floor joists, or concrete slab on grade	Steel or wood deck on steel joists	Metal skin or sandwich panels; generally incombustible

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7.15.2 Building Useful Life by Type and Class of Construction

(Last Modified on May 1, 2017)

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
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 clubs	¡­	¡­	40	35	35
Low-cost skating rink and tennis clubs	¡­	¡­	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
Grain elevator facilities	¡­	60	¡­	55	¡­
Grain storage buildings	¡­	¡­	¡­	30	30
Good and excellent dairies	¡­	¡­ 35	30	30
Average dairies and fruit packing buildings	¡­	¡­	30	25	25
Low-cost dairies	¡­	¡­	20	20	15
Bulk fertilizer storage	¡­	¡­	¡­	30	30
Excellent barns and stables	¡­	¡­	40	¡­	35
Good barns and stables	¡­	¡­	35	30	30
Average barns, hog barns, stables and silos	¡­	¡­	30	25	25
Low-cost barns and stables	¡­	¡­	20	15	15
Excellent poultry houses	¡­	¡­	30	25	25
Good poultry houses, equipment, and utility sheds	¡­	¡­	25	20	20
Average poultry, equipment, and utility buildings	¡­	¡­	20	15	15
Low-cost poultry houses	¡­	¡­	15	15	15
Tobacco barns	¡­	¡­	20	20	15
Portable outbuildings	¡­	¡­	¡­	15	15
Sheds	¡­	¡­	¡­	10	10
Good greenhouses	¡­	¡­	¡­	30	40
Average lath and greenhouses	¡­	¡­	¡­	20	25

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7.15.3 Useful Lives of Capitalized Assets

(Last Modified on May 1, 2017)

Useful Lives of Capitalized Assets

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