Circular No. A-76 -- Revised
APPENDIX 3
Useful Life and Disposal Value
The attached useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based upon the rate of return.
Useful Life* and Disposal Value Table
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FSC No. Nomenclature Expected Disposal
useful Life Value
(Years) Factor
as a
Percent
of
Acquisition
Cost
--------------------------------------------------------------
Guns, through 30mm 15 3.15
Guns, over 30mm up to 75mm 1.18
Guns, 75mm through 125mm 25 0.63
Guns, over 125mm through 200mm 2.14
Guns, over 200mm through 300mm 2.61
1040 Chemical Weapons and Equipment 16
Launchers, Rocket and Pyrotechnic 15 2.00
1080 Camouflage and Deception Equipment 10 1.75
1090 Assemblies Interchangeable between 25 2.25
Weapons in Two or More Classes
1095 Misc. Weapons 1.06
1135 Fusing and Firing Devices Nuclear 16 0.08
Ordnance
1190 Specialized Test and Handling Equipment, 8 0.60
Nuclear Ordnance
1220 Fire Control Computing Sights and 8 0.29
Devices
1230 Fire Control System, Complete 11
1240 Optical Sighting and Ranging Equipment 11 1.80
1250 Fire Control Stabilizing Mechanisms 11 1.76
1260 Fire Control Designating and Indicating 12 0.58
Equipment
1265 Fire Control Transmitting and Receiving 11 0.39
Equipment, except Airborne
1270 Aircraft Gunnery Fire Control Components 0.22
1285 Fire Control Radar Equipment, except 1.19
Airborne
1290 Misc. Fire Control Equipment 19 0.79
1340 Rockets, Rocket Ammo and Rocket 18 3.62
Components
1375 Demolition Materials
1377 Cartridge and Propellant Activated 1.28
Devices and Components
1398 Specialized Ammo Handling and Servicing 12 0.52
Equipment
1410 Guided Missiles 19 1.55
1420 Guided Missile Components 15 0.13
1430 Guided Missile Remote Control Systems 19 0.45
1440 Launchers, Guided Missile 17 0.66
2450 Guided Missile Handling and Servicing 27 0.65
Equipment
1560 Airframe Structural Components 20 2.48
1610 Aircraft Propellers 10 4.58
1615 Helicopter Rotor Blades, Drive 10 3.52
Mechanisms and Components
1620 Aircraft Landing Gear Components 10 2.71
1630 Aircraft Wheel and Brake Systems 10 4.92
1650 Aircraft Hydraulic, Vacuum and De-icing 10 2.19
System Components
1660 Aircraft Air Conditioning, Heating and 10 2.23
Pressurizing Equipment
1670 Parachutes; Aerial Pick Up, Delivery, 7 5.52
Recovery Systems and Cargo Tie Down
Equipment
1680 Misc. Aircraft Accessories and 7 1.92
Components
1720 Aircraft Launching Equipment 25 1.91
1730 Aircraft Ground Servicing Equipment 20 3.12
1740 Airfield Specialized Trucks and Trailers 6.37
1905 Combat Ships and Landing Vessels 20 2.53
1915 Cargo and Tanker Vessels 30 8.54
1925 Special Service Vessels 25 8.54
1930 Barges and Lighters, Cargo 27 11.05
1935 Barges and Lighters, Special Purpose 30 19.83
1940 Small Craft 23 6.35
1945 Pontoons and Floating Docks 30 14.42
1990 Misc. Vessels 8.74
2010 Ship and Boat Propulsion Components 20 10.26
2030 Deck Machinery 3.31
2040 Marine Hardware and Hull Items 20 16.57
2050 Buoys 11.05
2090 Misc. Ship and Marine Equipment 4.81
2210 Locomotives 29 16.51
2220 Rail Cars 40 10.27
2230 Right-of-Way Construction and 20 18.69
Maintenance Equipment, Railroad
2240 Locomotive and Rail Car Accessories and 9.98
Components
2250 Track Materials, Railroad 41.00
2305 Ground Effect Vehicles 15
2310 Passenger Motor Vehicles * 17.00
Passenger Cars and Station Wagons 6
Buses (11 or more passengers) 8
Ambulances 7
2320 Trucks and Truck Tractors, Wheeled * 17.96
Less than 12,500 (payload I ton and 6
less) 12,500 through 16,999 (payload,
1 1/2 through 2 1/2 tons) 7
17,000 and over (payload, tons and 9
(over)
Multiple Drive Vehicles 6
2330 Trailers 23 10.09
2340 Motorcycles, Motor Scooters and Bicycles 12 27.31
2350 Combat, Assault and Tactical Vehicles, 14 32.82
Tracked
2410 Tractors, Full Track, Low Speed 14 27.62
2420 Tractors, Wheeled 13 22.70
2430 Tractors, Track Laying High Speed 7.42
2510 Vehicular Cab, Body and Frame Structural 10 14.18
Components
2520 Vehicular Power Transmission Components 12 16.22
2530 Vehicular Brake, Steering, Axle, Wheel 12 12.17
and Track Components
2540 Vehicular Furniture and Accessories 18 6.95
2590 Misc. Vehicular Components 10 7.04
2805 Gasoline Reciprocating Engines except 7 5.68
Aircraft and Components
2810 Gasoline Reciprocating Engines, Aircraft 3.43
and Components
2815 Diesel Engines and Components 13.33
2835 Gas Turbines and Jet Engines, except 15 3.59
Aircraft and Components
2840 Gas Turbines and Jet Engines, Aircraft, 1.77
and Components
2845 Rocket Engines and Components 0.11
2910 Engine Fuel System Components, 8.01
Nonaircraft
2915 Engine Fuel System Components, Aircraft 3.01
2920 Engine Electrical System Components, 10.32
Nonaircraft
2925 Engine Electrical System Components, 7.94
Aircraft
2930 Engine Cooling System Components, 21.96
Nonaircraft
2935 Engine Cooling System Components, 7.41
Aircraft
2945 Engine Air and Oil Filters, Strainers 1.71
and Cleaners, Aircraft
2950 Turbosuperchargers 8.26
2990 Misc. Engine Accessories, Nonaircraft 7.77
2995 Misc. Engine Accessories, Aircraft 4.10
3010 Torque Converters and Speed Changers 5.93
3020 Gears, Pulleys, Sprockets and 4.64
Transmission Chain
3040 Misc. Power Transmission Equipment 3.22
3110 Bearings, Antifriction, Unmounted 22.14
3120 Bearings, Plain, Unmounted 4.78
3130 Bearings, Mounted 7.80
3210 Sawmill and Planing Mill Machinery 15 28.41
3220 Woodworking Machines 15 27.37
3405 Saws and Filing Machines 20 30.87
3408 Machining Centers and Way-Type Machines 7.49
3410 Electrical and Ultrasonic Erosion 10 9.75
Machines
3411 Boring Machines 20 49.61
3413 Drilling and Tapping Machines 15 40.16
3414 Gear Cutting and Finishing Machines 10 29.58
3415 Grinding Machines 15 35.06
3416 Lathes 20 39.84
3417 Milling Machines 20 28.22
3418 Planners and Shakers 20 27.66
3419 Misc. Machine Tools 15 17.92
3422 Rolling Mills and Drawing Machines 10 68.35
3424 Metal Heat Treating and Nonthermal 25 11.72
Treating Equipment
3426 Metal Finishing Equipment 20 6.63
3655 Gas Generating and Dispersing Systems 12 7.35
Industrial Size Reduction Machinery 9 27.30
3680 Foundry Machinery, Related Equipment and 10 12.61
Supplies
3690 Specialized Ammo and Ordnance Machinery 3.41
and Related Equipment
3693 Industrial Assembly Machine 0.45
3694 Clean Work Stations, Controlled 6.43
Environment and Related Equipment
3695 Misc. Special Industry Equipment 4 7.58
3910 Conveyors 12 6.85
3920 Materials Handling Equipment Nonself 22 9.07
Propelled
3930 Warehouse Trucks and Tractors, Self * 18.60
Propelled
Gasoline
Fork Truck (2,000 pounds to 16,000 8
Pounds)
Fork Truck (over 6,000 pounds) 10
Tractor 8
Crane 12
Platform Truck 8
Straddle Truck 15
Electric
All types 15
3940 Blocks, Tackle, Rigging and Slings 9.61
3950 Winches, Hoists, Cranes and Derricks 13 10.23
3990 Misc. Materials Handling Equipment 30 8.71
4010 Chain and Wire Rope 5.11
4020 Fiber Rope, Cordage and Twine 6.81
4030 Fittings for Rope, Cable and Chain 13.16
4110 Refrigeration Equipment 11 7.07
4120 Air Conditioning Equipment 10 3.82
4130 Refrigeration and Air Conditioning 16 4.26
Components
4140 Fans, Air Circulators and Blow Equipment 4.79
4210 Fire Fighting Equipment 14 6.55
4220 Marine Lifesaving and Diving Equipment 10 5.65
4230 Decontaminating and Impregnating Equip. 17 5.87
4240 Safety and Rescue Equipment 19 2.53
4310 Compressors and Vacuum Pumps 10 7.59
4320 Power and Hand Pumps 15 4.27
4330 Centrifuges, Separators and Pressure and 20 4.90
Vacuum Filters
4410 Industrial Boilers 9 3.78
4420 Heat Exchanges and Steam Condensers 9.73
4430 Industrial Furnaces, Kilns, Lehrs and 10 6.59
Ovens
4440 Driers, Dehydrators and Anhydrators 10 4.55
4460 Air Purification Equipment 11 3.71
4510 Plumbing Fixtures and Accessories 15 5.91
4520 Space Heating Equipment and Domestic 8 8.36
Water Heaters
4540 Misc. Plumbing, Heating and Sanitation 8 3.01
Equipment
4610 Water Purification Equipment 14 4.55
4620 Water Distillation Equipment, Marine and 15 15.61
Industrial
4710 Pipe and Tube 7.79
4720 Hose and Tubing, Flexible 6.13
4730 Fittings and Specialties, Hose, Pipe and 4.83
Tube
4810 Valves, Powered 2.20
4820 Valves Nonpowered 4.91
4910 Motor Vehicle, Maintenance and Repair 11 6.63
Shop Specialized Equipment
4920 Aircraft Maintenance and Repair Shop 20 1.58
Specialized Equipment
4925 Ammo, Maintenance, Repair and Checkout 21 1.67
Specialized Equipment
4927 Rocket Maintenance, Repair and Checkout
Specialized Equipment
4930 Lubrication and Fuel Dispensing 15 5.00
Equipment
4931 Fire Control Maintenance and Repair Shop 9 1.18
Specialized Equipment
4933 Weapons Maintenance and Repair Shop 15 1.91
Specialized Equipment
4935 Guided Missile Maintenance, Repair and 19 0.40
Checkout Specialized Equipment
4940 Misc. Maintenance and Repair Shop 20 4.48
Specialized Equipment
5110 Hand tools, Edged-Nonpowered 10 9.26
5120 Hand tools, Nonedged, Nonpowered 21 5.53
5130 Hand tools, Power Driven 10 10.31
5133 Drill Bits, Counterbores and 10 24.07
Countersinks, Hand and Machine
5136 Taps, Dies and Collets, Hand and Machine 10 8.08
5140 Tool and Hardware Boxes 20 26.42
5180 Sets, Kits and Outfits of Hand Tools 23 3.83
5210 Measuring Tools, Craftsmen 10 4.87
5220 Inspection Gages and Precision Layout 12 3.17
Tools
5280 Sets, Kits and Outfits of Measuring 25 1.01
Tools
5410 Prefabricated and Portable Building 8 2.48
5411 Rigid Wall Shelters 20 2.44
5420 Bridges, Fixed and Floating 17 7.25
5430 Storage Tanks 7 6.83
5440 Scaffolding Equipment and Concrete Forms 5 6.83
5445 Prefabricated Tower Structures 23 5.23
5450 Misc. Prefabricated Structures 25 1.30
5670 Architectural and Related Metal Products 10 59.16
5680 Misc. Construction Materials 69 9.59
5805 Telephone and Telegraph Equipment 23 2.37
5810 Communications Security Equipment and 16 0.40
Components
5811 Other Cryptologic Equipment and 11 1.25
Components
5815 Teletype and Facsimile Equipment 22 0.99
5820 Radio and Television Communications 8 2.44
Equipment, except Airborne
5821 Radio and Television Communications 24 1.01
Equipment, Airborne
5825 Radio Navigation Equipment, except 24 1.37
Airborne
5826 Radio Navigation Equipment, Airborne 24 1.44
5830 Intercommunication and Public Address 24 1.74
Systems, except Airborne
5831 Intercommunication and Public Address 25 0.61
Systems, Airborne
5835 Sound Recording and Reproducing 22 1.43
Equipment
5840 Radar Equipment, except Airborne 23 0.92
5841 Radar Equipment, Airborne 24 0.53
5845 Underwater Sound Equipment 13 1.14
5850 Visible and Invisible Light 24 0.32
Communication Equipment
5855 Night Vision Equipment, Emitted and 25 1.18
Reflected Radiation
5860 Stimulated Coherent Radiation Devices, 25
Components and Accessories
5865 Electronic Countermeasures, Counter 20 0.27
Countermeasures and Quick Reaction
Capability Equipment
5895 Misc. Communications Equipment 23 0.67
5905 Resistors 8 1.02
5910 Capacitors 8 2.32
5915 Filters and Networks 25 0.93
5920 Fuses and Lightning Arrestors 25 3.12
5925 Circuit Breakers 10 7.49
5930 Switches 10 1.55
5935 Connectors, Electrical 22 20.61
5940 Lugs, Terminals and Terminal Strips 8 1.66
5945 Relays and Solenoids 25 1.36
5950 Coils and Transformers 8 1.35
5955 Piezoelectric Crystals 8 0.65
5960 Electron Tubes and Associated Hardware 8 1.00
5961 Semiconductor Devices and Associated 8 1.04
Hardware
5962 Microcircuits, Electronic 8 0.54
5963 Electronic Modules 8
5965 Headsets, Handsets, Microphones and 24 4.28
Speakers
5970 Electrical Insulators and Insulating 8 34.93
Materials
5975 Electrical Hardware and Supplies 23 3.73
5977 Electrical Contact Brushes and 8 2.08
Electrodes
5985 Antennas, Waveguide and Related 8 2.02
Equipment
5990 Synchros and Resolvers 14 1.65
5995 Cable, Cord and Wire Assemblies, 24 4.16
Communications Equipment
5999 Misc. Electrical and Electronic 20 1.01
Components
6105 Motors, Electrical 10 5.31
6110 Electrical Control Equipment 8 2.45
6115 Generators and Generator Sets, 19 6.50
Electrical
6116 Fuel Cell Power Units, Components and 15 22.88
Accessories
6120 Transformers: Distribution and Power
6125 Converters, Electrical, Rotating 25 2.88
6130 Converters, Electrical, Nonrotating 22 1.75
6135 Batteries, Primary 15 2.51
6140 Batteries, Secondary 25 6.91
6145 Wire and Cable, Electrical 25 16.29
6150 Misc. Electric Power and Distribution 15 2.55
Equipment
6210 Indoor and Outdoor Electric Lighting 16 3.95
Fixtures
6220 Electric Vehicular Light and Fixtures 10 4.58
6230 Electric Portable and Hand Lighting 17 3.44
Equipment
6240 Electric Lamps 10 6.92
6250 Ballasts, Lampholders and Starters 10 3.91
6310 Traffic and Transit Signal Systems 4 3.52
6320 Shipboard Alarm and Signal Systems 4 2.68
6350 Misc. Alarm, Signal and Security 6 1.38
Detection Systems
6515 Medical and Surgical Instruments 9 2.54
Equipment and Supplies
6520 Dental Instruments, Equipment and 8 7.66
Supplies
6525 X-Ray Equipment and Supplies: Medical 9 3.57
Dental, Veterinary
6530 Hospital Furniture, Equipment, Utensils 10 4.18
and Supplies
6540 Opticians' Instruments, Equipment and 10 6.23
Supplies
6545 Medical Sets, Kits and Outfits 10 5.60
6605 Navigational Instruments 15 0.87
6610 Flight Instruments 17 2.30
6615 Automatic Pilot Mechanisms and Airborne 25 1.17
Gyro Components
6620 Engine Instruments 15 3.04
6625 Electrical and Electronic Properties 15 1.55
Measuring and Testing Instruments
6630 Chemical Analysis Instruments 5 1.70
6635 Physical Properties Testing Equipment 13 6.62
6636 Environmental Chambers and Related 10 2.20
Equipment
6640 Laboratory Equipment and Supplies 20 2.12
6645 Time Measuring Instruments 25 5.54
6650 Optical Instruments 8 2.31
6655 Geophysical and Astronomical Instruments 25 2.02
6660 Meteorological Instruments and Apparatus 20 1.05
6665 Hazard-Detecting Instruments and 16 1.44
Apparatus
6670 Scales and Balances 18 4.77
6675 Drafting, Surveying and Mapping 19 2.44
Instruments
6680 Liquid and Gas Flow, Liquid Level and 10 2.87
Mechanical Motion Measuring Instruments
6685 Pressure, Temperature and Humidity 10 2.53
Measuring Controlling Instruments
6695 Combination and Misc. Instruments 8 2.06
6710 Cameras, Motion Pictures 25 5.29
6720 Cameras, Still Picture 24 1.82
6730 Photographic Projection Equipment 25 3.52
6740 Photographic Developing and Finishing 24 3.32
Equipment
6750 Photographic Supplies 25 8.64
6760 Photographic Equipment and Accessories 24 1.36
6780 Photographic Sets, Kits and Outfits 22 3.24
6910 Training Aids 20 0.96
6920 Armament Training Devices 20 3.22
6930 Operation Training Devices 21 0.62
6940 Communication Training Devices 21 0.79
7010 ADPE Configuration 8 0.73
7021 ADP Central Processing Unit, Digital 15 0.73
7022 ADP Central Processing Unit, Hybrid 15
7025 ADP Input/Output and Storage Devices 13 1.01
7030 ADP Software 15 0.97
7035 ADP Accessorial Equipment 13 0.72
7040 Punched Card Equipment 15 0.87
7045 ADP Supplies and Support Equipment 11 1.50
7050 ADP Components 15 0.95
7105 Household Furniture 10 9.94
7110 Office Furniture 10 16.20
7125 Cabinets, Lockers, Bins and Shelving 20 9.47
7195 Misc. Furniture and Fixtures 10 6.17
7310 Food Cooking, Baking and Serving 12 5.40
Equipment
7320 Kitchen Equipment and Appliances 18 5.60
7420 Accounting and Calculating Machine 12 Electric 1.46
15 Manual
7439 Typewriters and Office Type Composing 12 Electric 6.10
Machines 15 Manual
7450 Office Type Sound Recording and 12 1.17
Reproducing Machines
7460 Visible Record Equipment 2.26
7490 Misc. Office Machines 12 3.30
7710 Musical Instruments 12 14.67
7910 Floor Polishers and Vacuum Cleaning 5.72
Equipment
8140 Ammo and Nuclear Ordnance Boxes, 15 12.33
Packages and Special Containers
8145 Specialized Shipping and Storage 22 6.55
Containers
8340 Tents and Tarpaulins 5 4.86
8345 Flags and Pennants 5 8.30
8415 Clothing, Special Purpose 5 10.81
8820 Live Animals, Not Raised for Food 3 55.05
9320 Rubber Fabricated Materials 5 19.40
9340 Glass Fabricated Materials 5 4.14
9515 Armor Plate 10 19.00
9530 Metal Bar 10 47.51
9535 Metal Plate 10 52.44
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*There is no expected useful life for those items left blank.
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