Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 15 3.15 Guns, through 30mm 1.18 Guns, over 30mm up to 75mm 25 0.63 Guns, 75mm through 125mm 2.14 Guns, over 125mm through 200mm 2.61 Guns, over 200mm through 300mm 1040 16 Chemical Weapons and Equipment 1040 15 2.00 Launchers, Rocket and Pyrotechnic 1080 10 1.75 Camouflage and Deception Equipment 1090 25 2.25 Assemblies Interchangeable between Weapons in Two or More Classes 1095 1.06 Misc. Weapons 1135 16 0.08 Fusing and Firing Devices Nuclear Ordnance Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 1190 8 0.60 Specialized Test and Handling Equipment, Nuclear Ordnance 1220 8 0.29 Fire Control Computing Sights and Devices 1230 11 Fire Control System, Complete 1240 11 1.80 Optical Sighting and Ranging Equipment 1250 11 1.76 Fire Control Stabilizing Mechanisms 1260 12 0.58 Fire Control Designating and Indicating Equipment 1265 11 0.39 Fire Control Transmitting and Receiving Equipment, except Airborne 1270 0.22 Aircraft Gunnery Fire Control Components 1285 1.19 Fire Control Radar Equipment, except Airborne 1290 19 0.79 Misc. Fire Control Equipment 1340 18 3.62 Rockets, Rocket Ammo and Rocket Components Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 1375 Demolition Materials 1377 1.28 Cartridge and Propellant Activated Devices and Components 1398 12 0.52 Specialized Ammo Handling and Servicing Equipment 1410 19 1.55 Guided Missiles 1420 15 0.13 Guided Missile Components 1430 19 0.45 Guided Missile Remote Control Systems 1440 17 0.66 Launchers, Guided Missile 2450 27 0.65 Guided Missile Handling and Servicing Equipment 1560 20 2.48 Airframe Structural Components 1610 10 4.58 Aircraft Propellers 1615 10 3.52 Helicopter Rotor Blades, Drive Mechanisms and Components Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 1620 10 2.71 Aircraft Landing Gear Components 1630 10 4.92 Aircraft Wheel and Brake Systems 1650 10 2.19 Aircraft Hydraulic, Vacuum and De-icing System Components 1660 10 2.23 Aircraft Air Conditioning, Heating and Pressurizing Equipment 1670 7 5.52 Parachutes; Aerial Pick Up, Delivery, Recovery Systems and Cargo Tie Down Equipment 1680 7 1.92 Misc. Aircraft Accessories and Components 1720 25 1.91 Aircraft Launching Equipment 1730 20 3.12 Aircraft Ground Servicing Equipment 1740 6.37 Airfield Specialized Trucks and Trailers 1905 20 2.53 Combat Ships and Landing Vessels 1915 30 8.54 Cargo and Tanker Vessels Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 1925 25 8.54 Special Service Vessels 1930 27 11.05 Barges and Lighters, Cargo 1935 30 19.83 Barges and Lighters, Special Purpose 1940 23 6.35 Small Craft 1945 30 14.42 Pontoons and Floating Docks 1990 8.74 Misc. Vessels 2010 20 10.26 Ship and Boat Propulsion Components 2030 3.31 Deck Machinery 2040 20 16.57 Marine Hardware and Hull Items 2050 11.05 Buoys 2090 4.81 Misc. Ship and Marine Equipment Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 2210 29 16.51 Locomotives 2220 40 10.27 Rail Cars 2230 20 18.69 Right-of-Way Construction and Maintenance Equipment, Railroad 2240 9.98 Locomotive and Rail Car Accessories and Components 2250 41.00 Track Materials, Railroad 2305 15 Ground Effect Vehicles 2310 6 17.00 Passenger Motor Vehicles, Passenger Cars and Station Wagons 2310 8 17.00 Passenger Motor Vehicles, Buses (11 or more passengers) 2310 7 17.00 Passenger Motor Vehicles, Ambulances 2320 6 17.96 Trucks and Truck Tractors, Wheeled, Less than 12,500 (payload 1 ton and less) 2320 7 17.96 Trucks and Truck Tractors, Wheeled, 12,500 through 16,999 (payload 1 1/2 through 2 1/2 tons) Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 2320 9 17.96 Trucks and Truck Tractors, Wheeled, 17,000 and over (payload over 2 1/2 tons) 2320 6 17.96 Multiple Drive Vehicles 2330 23 10.09 Trailers 2340 12 27.31 Motorcycles, Motor Scooters and Bicycles 2350 14 32.82 Combat, Assault and Tactical Vehicles, Tracked 2410 14 27.62 Tractors, Full Track, Low Speed 2420 13 22.70 Tractors, Wheeled 2430 7.42 Tractors, Track Laying High Speed 2510 10 14.18 Vehicular Cab, Body and Frame Structural Components 2520 12 16.22 Vehicular Power Transmission Components 2530 12 12.17 Vehicular Brake, Steering, Axle, Wheel and Track Components Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 2540 18 6.95 Vehicular Furniture and Accessories 2590 10 7.04 Misc. Vehicular Components 2805 7 5.68 Gasoline Reciprocating Engines except Aircraft and Components 2810 3.43 Gasoline Reciprocating Engines, Aircraft and Components 2815 13.33 Diesel Engines and Components 2835 15 3.59 Gas Turbines and Jet Engines, except Aircraft and Components 2840 1.77 Gas Turbines and Jet Engines, Aircraft, and Components 2845 0.11 Rocket Engines and Components 2910 8.01 Engine Fuel System Components, Nonaircraft 2915 3.01 Engine Fuel System Components, Aircraft 2920 10.32 Engine Electrical System Components, Nonaircraft Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 2925 7.94 Engine Electrical System Components, Aircraft 2930 21.96 Engine Cooling System Components, Nonaircraft 2935 7.41 Engine Cooling System Components, Aircraft 2945 1.71 Engine Air and Oil Filters, Strainers and Cleaners, Aircraft 2950 8.26 Turbosuperchargers 2990 7.77 Misc. Engine Accessories, Nonaircraft 2995 4.10 Misc. Engine Accessories, Aircraft 3010 5.93 Torque Converters and Speed Changers 3020 4.64 Gears, Pulleys, Sprockets and Transmission Chain 3040 3.22 Misc. Power Transmission Equipment 3110 22.14 Bearings, Antifriction, Unmounted Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 3120 4.78 Bearings, Plain, Unmounted 3130 7.80 Bearings, Mounted 3210 15 28.41 Sawmill and Planing Mill Machinery 3220 15 27.37 Woodworking Machines 3405 20 30.87 Saws and Filing Machines 3408 7.49 Machining Centers and Way-Type Machines 3410 10 9.75 Electrical and Ultrasonic Erosion Machines 3411 20 49.61 Boring Machines 3413 15 40.16 Drilling and Tapping Machines 3414 10 29.58 Gear Cutting and Finishing Machines 3415 15 35.06 Grinding Machines Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 3416 20 39.84 Lathes 3417 20 28.22 Milling Machines 3418 20 27.66 Planners and Shakers 3419 15 17.92 Misc. Machine Tools 3422 10 68.35 Rolling Mills and Drawing Machines 3424 25 11.72 Metal Heat Treating and Nonthermal Treating Equipment 3426 20 6.63 Metal Finishing Equipment 3655 12 7.35 Gas Generating and Dispersing Systems 9 27.30 Industrial Size Reduction Machinery 3680 10 12.61 Foundry Machinery, Related Equipment and Supplies 3690 3.41 Specialized Ammo and Ordnance Machinery and Related Equipment Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 3693 0.45 Industrial Assembly Machine 3694 6.43 Clean Work Stations, Controlled Environment and Related Equipment 3695 4 7.58 Misc. Special Industry Equipment 3910 12 6.85 Conveyors 3920 22 9.07 Materials Handling Equipment Nonself Propelled 3930 18.60 Warehouse Trucks and Tractors, Self Propelled, Gasoline 3930 8 18.60 Warehouse Trucks and Tractors, Self Propelled, Fork Truck (2,000 pounds to 16,000 pounds) 3930 10 18.60 Warehouse Trucks and Tractors, Self Propelled, Fork Truck (over 6,000 pounds) 3930 8 18.60 Warehouse Trucks and Tractors, Self Propelled, Tractor 3930 12 18.60 Warehouse Trucks and Tractors, Self Propelled, Crane 3930 8 18.60 Warehouse Trucks and Tractors, Self Propelled, Platform Truck Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 3930 15 18.60 Warehouse Trucks and Tractors, Self Propelled, Straddle Truck 3930 18.60 Warehouse Trucks and Tractors, Self Propelled, Electric 3930 15 18.60 Warehouse Trucks and Tractors, Self Propelled, All types 3940 9.61 Blocks, Tackle, Rigging and Slings 3950 13 10.23 Winches, Hoists, Cranes and Derricks 3990 30 8.71 Misc. Materials Handling Equipment 4010 5.11 Chain and Wire Rope 4020 6.81 Fiber Rope, Cordage and Twine 4030 13.16 Fittings for Rope, Cable and Chain 4110 11 7.07 Refrigeration Equipment 4120 10 3.82 Air Conditioning Equipment Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 4130 16 4.26 Refrigeration and Air Conditioning Components 4140 4.79 Fans, Air Circulators and Blow Equipment 4210 14 6.55 Fire Fighting Equipment 4220 10 5.65 Marine Lifesaving and Diving Equipment 4230 17 5.87 Decontaminating and Impregnating Equip. 4240 19 2.53 Safety and Rescue Equipment 4310 10 7.59 Compressors and Vacuum Pumps 4320 15 4.27 Power and Hand Pumps 4330 20 4.90 Centrifuges, Separators and Pressure and Vacuum Filters 4410 9 3.78 Industrial Boilers 4420 9.73 Heat Exchanges and Steam Condensers Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 4430 10 6.59 Industrial Furnaces, Kilns, Lehrs and Ovens 4440 10 4.55 Driers, Dehydrators and Anhydrators 4460 11 3.71 Air Purification Equipment 4510 15 5.91 Plumbing Fixtures and Accessories 4520 8 8.36 Space Heating Equipment and Domestic Water Heaters 4540 8 3.01 Misc. Plumbing, Heating and Sanitation Equipment 4610 14 4.55 Water Purification Equipment 4620 15 15.61 Water Distillation Equipment, Marine and Industrial 4710 7.79 Pipe and Tube 4720 6.13 Hose and Tubing, Flexible 4730 4.83 Fittings and Specialties, Hose, Pipe and Tube Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 4810 2.20 Valves, Powered 4820 4.91 Valves Nonpowered 4910 11 6.63 Motor Vehicle, Maintenance and Repair Shop Specialized Equipment 4920 20 1.58 Aircraft Maintenance and Repair Shop Specialized Equipment 4925 21 1.67 Ammo, Maintenance, Repair and Checkout Specialized Equipment 4927 Rocket Maintenance, Repair and Checkout Specialized Equipment 4930 15 5.00 Lubrication and Fuel Dispensing Equipment 4931 9 1.18 Fire Control Maintenance and Repair Shop Specialized Equipment 4933 15 1.91 Weapons Maintenance and Repair Shop Specialized Equipment 4935 19 0.40 Guided Missile Maintenance, Repair and Checkout Specialized Equipment 4940 20 4.48 Misc. Maintenance and Repair Shop Specialized Equipment Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 5110 10 9.26 Hand tools, Edged-Nonpowered 5120 21 5.53 Hand tools, Nonedged, Nonpowered 5130 10 10.31 Hand tools, Power Driven 5133 10 24.07 Drill Bits, Counterbores and Countersinks, Hand and Machine 5136 10 8.08 Taps, Dies and Collets, Hand and Machine 5140 20 26.42 Tool and Hardware Boxes 5180 23 3.83 Sets, Kits and Outfits of Hand Tools 5210 10 4.87 Measuring Tools, Craftsmen 5220 12 3.17 Inspection Gages and Precision Layout Tools 5280 25 1.01 Sets, Kits and Outfits of Measuring Tools 5410 8 2.48 Prefabricated and Portable Building Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 5411 20 2.44 Rigid Wall Shelters 5420 17 7.25 Bridges, Fixed and Floating 5430 7 6.83 Storage Tanks 5440 5 6.83 Scaffolding Equipment and Concrete Forms 5445 23 5.23 Prefabricated Tower Structures 5450 25 1.30 Misc. Prefabricated Structures 5670 10 59.16 Architectural and Related Metal Products 5680 69 9.59 Misc. Construction Materials 5805 23 2.37 Telephone and Telegraph Equipment 5810 16 0.40 Communications Security Equipment and Components 5811 11 1.25 Other Cryptologic Equipment and Components Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 5815 22 0.99 Teletype and Facsimile Equipment 5820 8 2.44 Radio and Television Communications Equipment, except Airborne 5821 24 1.01 Radio and Television Communications Equipment, Airborne 5825 24 1.37 Radio Navigation Equipment, except Airborne 5826 24 1.44 Radio Navigation Equipment, Airborne 5830 24 1.74 Intercommunication and Public Address Systems, except Airborne 5831 25 0.61 Intercommunication and Public Address Systems, Airborne 5835 22 1.43 Sound Recording and Reproducing Equipment 5840 23 0.92 Radar Equipment, except Airborne 5841 24 0.53 Radar Equipment, Airborne 5845 13 1.14 Underwater Sound Equipment Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 5850 24 0.32 Visible and Invisible Light Communication Equipment 5855 25 1.18 Night Vision Equipment, Emitted and Reflected Radiation 5860 25 Stimulated Coherent Radiation Devices, Components and Accessories 5865 20 0.27 Electronic Countermeasures, Counter Countermeasures and Quick Reaction Capability Equipment 5895 23 0.67 Misc. Communications Equipment 5905 8 1.02 Resistors 5910 8 2.32 Capacitors 5915 25 0.93 Filters and Networks 5920 25 3.12 Fuses and Lightning Arrestors 5925 10 7.49 Circuit Breakers 5930 10 1.55 Switches Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 5935 22 20.61 Connectors, Electrical 5940 8 1.66 Lugs, Terminals and Terminal Strips 5945 25 1.36 Relays and Solenoids 5950 8 1.35 Coils and Transformers 5955 8 0.65 Piezoelectric Crystals 5960 8 1.00 Electron Tubes and Associated Hardware 5961 8 1.04 Semiconductor Devices and Associated Hardware 5962 8 0.54 Microcircuits, Electronic 5963 8 Electronic Modules 5965 24 4.28 Headsets, Handsets, Microphones and Speakers 5970 8 34.93 Electrical Insulators and Insulating Materials Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 5975 23 3.73 Electrical Hardware and Supplies 5977 8 2.08 Electrical Contact Brushes and Electrodes 5985 8 2.02 Antennas, Waveguide and Related Equipment 5990 14 1.65 Synchros and Resolvers 5995 24 4.16 Cable, Cord and Wire Assemblies, Communications Equipment 5999 20 1.01 Misc. Electrical and Electronic Components 6105 10 5.31 Motors, Electrical 6110 8 2.45 Electrical Control Equipment 6115 19 6.50 Generators and Generator Sets, Electrical 6116 15 22.88 Fuel Cell Power Units, Components and Accessories 6120 Di Transformers Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 6125 25 2.88 Converters, Electrical, Rotating 6130 22 1.75 Converters, Electrical, Nonrotating 6135 15 2.51 Batteries, Primary 6140 25 6.91 Batteries, Secondary 6145 25 16.29 Wire and Cable, Electrical 6150 15 2.55 Misc. Electric Power and Distribution Equipment 6210 16 3.95 Indoor and Outdoor Electric Lighting Fixtures 6220 10 4.58 Electric Vehicular Light and Fixtures 6230 17 3.44 Electric Portable and Hand Lighting Equipment 6240 10 6.92 Electric Lamps 6250 10 3.91 Ballasts, Lampholders and Starters Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 6310 4 3.52 Traffic and Transit Signal Systems 6320 4 2.68 Shipboard Alarm and Signal Systems 6350 6 1.38 Misc. Alarm, Signal and Security Detection Systems 6515 9 2.54 Medical and Surgical Instruments Equipment and Supplies 6520 8 7.66 Dental Instruments, Equipment and Supplies 6525 Me 9 X-Ray Equipment and Supplies 6530 10 4.18 Hospital Furniture, Equipment, Utensils and Supplies 6540 10 6.23 Opticians' Instruments, Equipment and Supplies 6545 10 5.60 Medical Sets, Kits and Outfits 6605 15 0.87 Navigational Instruments 6610 17 2.30 Flight Instruments Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 6615 25 1.17 Automatic Pilot Mechanisms and Airborne Gyro Components 6620 15 3.04 Engine Instruments 6625 15 1.55 Electrical and Electronic Properties Measuring and Testing Instruments 6630 5 1.70 Chemical Analysis Instruments 6635 13 6.62 Physical Properties Testing Equipment 6636 10 2.20 Environmental Chambers and Related Equipment 6640 20 2.12 Laboratory Equipment and Supplies 6645 25 5.54 Time Measuring Instruments 6650 8 2.31 Optical Instruments 6655 25 2.02 Geophysical and Astronomical Instruments 6660 20 1.05 Meteorological Instruments and Apparatus Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 6665 16 1.44 Hazard-Detecting Instruments and Apparatus 6670 18 4.77 Scales and Balances 6675 19 2.44 Drafting, Surveying and Mapping Instruments 6680 10 2.87 Liquid and Gas Flow, Liquid Level and Mechanical Motion Measuring Instruments 6685 10 2.53 Pressure, Temperature and Humidity Measuring Controlling Instruments 6695 8 2.06 Combination and Misc. Instruments 6710 25 5.29 Cameras, Motion Pictures 6720 24 1.82 Cameras, Still Picture 6730 25 3.52 Photographic Projection Equipment 6740 24 3.32 Photographic Developing and Finishing Equipment 6750 25 8.64 Photographic Supplies Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 6760 24 1.36 Photographic Equipment and Accessories 6780 22 3.24 Photographic Sets, Kits and Outfits 6910 20 0.96 Training Aids 6920 20 3.22 Armament Training Devices 6930 21 0.62 Operation Training Devices 6940 21 0.79 Communication Training Devices 7010 8 0.73 ADPE Configuration 7021 15 0.73 ADP Central Processing Unit, Digital 7022 15 ADP Central Processing Unit, Hybrid 7025 13 1.01 ADP Input/Output and Storage Devices 7030 15 0.97 ADP Software Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 7035 13 0.72 ADP Accessorial Equipment 7040 15 0.87 Punched Card Equipment 7045 11 1.50 ADP Supplies and Support Equipment 7050 15 0.95 ADP Components 7105 10 9.94 Household Furniture 7110 10 16.20 Office Furniture 7125 20 9.47 Cabinets, Lockers, Bins and Shelving 7195 10 6.17 Misc. Furniture and Fixtures 7310 12 5.40 Food Cooking, Baking and Serving Equipment 7320 18 5.60 Kitchen Equipment and Appliances 7420 12 1.46 Accounting and Calculating Machine, Electric Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 7420 15 Accounting and Calculating Machine, Manual 7439 12 6.10 Typewriters and Office Type Composing Machines, Electric 7439 15 Typewriters and Office Type Composing Machines, Manual 7450 12 1.17 Office Type Sound Recording and Reproducing Machines 7460 2.26 Visible Record Equipment 7490 12 3.30 Misc. Office Machines 7710 12 14.67 Musical Instruments 7910 5.72 Floor Polishers and Vacuum Cleaning Equipment 8140 15 12.33 Ammo and Nuclear Ordnance Boxes, Packages and Special Containers 8145 22 6.55 Specialized Shipping and Storage Containers 8340 5 4.86 Tents and Tarpaulins Circular A-76 Supplement: Appendix 3 Useful Life and Disposal Value The following useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based on the rate of return. Useful Life* and Disposal Value Table -------------------------------------------------------------------------------- FSC No Expected Disposal Useful Value Factor Life (Yrs) (% of Acq Cost) Nomenclature -------------------------------------------------------------------------------- 8345 5 8.30 Flags and Pennants 8415 5 10.81 Clothing, Special Purpose 8820 3 55.05 Live Animals, Not Raised for Food 9320 5 19.40 Rubber Fabricated Materials 9340 5 4.14 Glass Fabricated Materials 9515 10 19.00 Armor Plate 9530 10 47.51 Metal Bar 9535 10 52.44 Metal Plate -------------------------------------------------------------------------------- * There is no expected useful life for those items left blank. --------------------------------------------------------------------------------