BEA (Bureau of Economic Analysis) Rates of Depreciation,,,,


Type of asset,Rate of depreciation,,Type of asset,Rate of depreciation

Private nonresidential equipment,,,Private nonresidential structures,

"Office, computing, and accounting machinery:",,,Industrial buildings,0.031
          Before 1987,0.273,,Mobile offices,0.056
          1987 and later,0.312,,Office buildings,0.025
Communications equipment:,,,Commercial warehouses,0.022
          Business services,0.15,,Other commercial buildings,0.026
          Other industries,0.11,,Religious buildings,0.019
Instruments,0.135,,Educational buildings,0.019
Photocopy and related equipment,0.18,,Hopital and institutional buildings,0.019
Nuclear fuel,-,,Hostels and motels,0.028
Other fabricated metal products,0.092,,Amusement and recreational buildings,0.03
Steam engines and turbines,0.052,,All other nonfarm buildings,0.025
Internal combustion engines,0.206,,Raliroad replacement track,0.028
Metalworking machines,0.123,,Other railroad structures,0.017
"Special industrial machinery, n.e.c.",0.103,,Telecommunications,0.024
"General industrial, including mterials handling equipment",0.107,,Electiric light and power:,
"Electrical transmission, distribution, and industrial apparatus",0.05,,          Before 1946,0.024
"Trucks, buses, and truck trailers:",,,          1946 and later,0.021
          Local and interurban passenger transit,0.123,,Gas,0.024
"          Trucking and warehousing; and auto repair, services, and parking",0.173,,Petroleum pipelines,0.024
Other industries,0.192,,Farm,0.024
Autos,-,,"Mining exploration, shafts, and wells:",
Aircraft:,,,          Petroleum and natural gas:,
"          Transportation by air, depository institutions, and business services:",,,               Before 1973,0.056
               Before 1960,0.103,,               1973 and later,0.075
               1960 and later,0.083,,          Other,0.045
          Other industries:,,,Lacal transit,0.024
               Before 1960,0.138,,Other,0.023
               1960 and later,0.11,,,
Ships and boats,0.061,,,
Railroad equipment,0.059,,,
Household furniture and fixtures,0.138,,,
Other furniture,0.118,,,
Farm tractors,0.145,,,
Construction tractors,0.163,,,
"Agricultural machinery, except tractors",0.118,,,
"Construction machinery, except tractors",0.155,,,
Mining and oil field machinery,0.15,,,
Service industry machinery:,,,,
          Wholesale and retail trade,0.165,,,
          Other industries,0.15,,,
Household appliances,0.165,,,
Other electrical equipment,0.183
Other,0.147
Note:,
1. This table is based on Table 3 in Fraumeni (1997).,
2. Rates of depreciation rate in Fraumeni (1997) are based on the calculation in Hulten and Wykoff (1981).,
"3. The rate of depreciation for ""Computer and peripheral equipment"" in JIP 2006 database is taken from in Oliner (1992,1993).",