General Depreciation Rates 4f2h6s

IR 265 February 2015

General depreciation rates

The information in this guide is based on current tax laws at the time of printing.

GENERAL DEPRECIATION RATES

2

Introduction General depreciation rates This guide sets out the general depreciation rates for both diminishing value (DV) and straight line (SL) that apply to assets acquired in the 2006 and future tax years. Inland Revenue sets the depreciation rates in the form of general and provisional determinations for all depreciable assets, other than fixed-life intangible depreciable assets or excluded depreciable assets, based on an asset’s estimated useful life.

Depreciation on new assets, including new assets never used or held for use in New Zealand, and imported secondhand assets, is calculated using either the DV or SL rate plus 20% loading. For secondhand assets acquired in New Zealand, buildings and imported used cars, the 20% loading doesn’t apply.

Removal of 20% loading The 20% depreciation loading has been removed and will only apply to eligible assets with binding contracts for purchases that were entered into on or before 20 May 2010.

Special rules that apply to buildings

New determinations and provisional determinations are published on www.ird.govt.nz and in our Tax Information Bulletin (TIB).

Buildings acquired on or after 19 May 2005 must apply the rates from the 2005–06 year except:

For more detailed information on fixed-life intangible assets see the Depreciation guide (IR 260). Excluded depreciable assets must be depreciated using the historic rates—see our guide Historic depreciation rates (IR 267).

• buildings acquired as relationship property or under a wholly owned group company transfer that the previous owner depreciated using the old building depreciation rates—in which case those rates continue to apply, and

Note The IR 267 is only available on our website www.ird.govt.nz under “Forms and guides”. Our online depreciation rate finder allows you to quickly search for assets across all industry and asset categories. Go to www.ird.govt.nz (search keywords: work it out). The depreciation rates are set out in industry and asset categories. Assets which are unique to one or two specific industries are listed under the industry category. Assets which are typically used in a variety of different industries (for example, tanks, boilers and heating) are listed under the asset category. Assets are listed alphabetically within each industry and asset category. The following details are shown for each asset: • Column 1 – the estimated useful life • Column 2 – the DV rate • Column 3 – the DV rate including the 20% loading • Column 4 – the SL rate • Column 5 – the SL rate including the 20% loading.

• buildings that were purchased, or to be built, and the relevant contract was signed prior to 19 May 2005, the old building depreciation rates also continue to apply. From the 2011–12 income year, depreciation on buildings has reduced to 0% where buildings have an estimated useful life of 50 years or more. This applies to both commercial and residential properties, including leasehold property, and regardless of when the building was acquired. Depreciation will still be applicable for buildings with a life of less than 50 years. Even though many buildings can no longer be depreciated, depreciation recovery will still apply for those buildings when they are sold for greater than their adjusted book value.

Estimated useful life The estimated useful life of an asset is the period over which an asset might reasonably be expected to be useful in earning income in New Zealand. The fact that an asset may have been previously used for a purpose other than deriving income (for example, private use) or carrying on a business overseas won’t reduce its estimated useful life.

www.ird.govt.nz

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Maximum depreciation claims Whether you’re using the straight line (SL) or diminishing value (DV) method you can’t claim depreciation in excess of the cost price/value of the depreciable asset. To make sure you don’t claim more depreciation than you’re entitled to, you need to keep a track of the adjusted tax value of the asset. You’ll need to keep a fixed assets with the following information:

Buildings and building fit-out asset categories The term “building” can have various meanings depending on the context in which the term is used. A building in ordinary circumstances is defined as: • a structure of considerable size

• a description of the asset

• permanent in the sense that it’s intended to last a considerable time

• original purchase price or valuation

• enclosed by walls and a roof

• date the asset was acquired and the date in service

• able to function independently of any other structure. However, a building is not necessarily a physically separate structure.

• estimated useful life of asset • depreciation method to be used for the asset • percentage of private use if any • the adjusted tax value for each year. You use this information to complete a depreciation schedule. Example 1 April 2011 Simone purchases a dishwasher for $1,200, used 100% for business. Using the straight line depreciation method the rate is 21%. Original Depreciation Depreciation Adjusted tax cost rate claimed value

Year 1 $1,200

21%

$252.00

$948.00

Year 2 $1,200

21%

$252.00

$696.00

Year 3 $1,200

21%

$252.00

$444.00

Year 4 $1,200

21%

$252.00

$192.00

Year 5 $1,200

21%

$192.00

$0.00

Simone can claim $252.00 for the first four years. However, in the fifth year the final claim is $192.00. This is because the dishwasher’s adjusted tax value is less than the original calculated depreciation of $252.00. The amount of depreciation claimed can’t exceed the adjusted tax value so no further depreciation can be claimed on the dishwasher after year five.

Interpretation statement 10/02 “Meaning of ‘building’ in the depreciation provisions” provides a full explanation and can be found in the Tax Information Bulletin Vol 22, No 5 (June 2010). The chattels and fit-out of a building, where it doesn’t form part of the building, can still be depreciated. Interpretation statement 10/01 “Residential rental properties – Depreciation of items of depreciable property” sets out a three-step test that Inland Revenue will apply to determine whether an item can be separated out or whether it’s seen as being part of the building. You can find this in the Tax Information Bulletin Vol 22, No 4 (May 2010).


4

The general depreciation rates, including the 20% loading, are listed in the table below. 2006 and future years asset rates Assets other than buildings acquired on or after 1 April 2005 DV rate (%)

DV rate +20% loading (%)*

SL rate (%)

Buildings acquired on or after 19 May 2005** SL rate +20% loading (%)*

DV rate (%)

SL rate (%)

2

2.4

1.5

1.8

1.3

1

4

4.8

3

3.6

3

2

6

7.2

4

4.8

4.5

3

8

9.6

6

7.2

6.5

4

10

12

7

8.4

8.5

5

13

15.6

8.5

10.2

11

6.5

16

19.2

10.5

12.6

13.5

8

20

24

13.5

16.2

0

0

25

30

17.5

21

0

0

30

36

21

25.2

0

0

40

48

30

36

0

0

50

60

40

48

0

0

67

80.4

67

80.4

0

0

100

100

100

100

0

0

100

100

100

100

0

0

* The 20% depreciation loading doesn’t apply to assets acquired after 20 May 2010. ** For buildings, depreciation will reduce to 0% from the 2011–12 income year where they have an estimated useful life of 50 years or more.

How to find the right rate Follow this step-by-step process to find the right depreciation rate. 1. See the “Industry” category list in the contents pages. If there is an appropriate industry category for your industry and your asset is listed there, use that depreciation rate (either DV or SL), otherwise go to step 2. 2. See the “Asset” category list in the contents pages. If there is an appropriate asset category and your asset is listed, use that depreciation rate (either DV or SL), otherwise go to step 3. 3. If the asset is listed under an industry category (step 1) which isn’t your main industry, and you use the asset in a similar way to the industry shown, use that depreciation rate (either DV or SL), otherwise go to step 4.

4. If none of the first three steps apply, use the default class from the appropriate asset category if the description of the default class is applicable to your asset. 5. If none of the first four steps apply, use the default class rate from the appropriate industry category if the description of the default class is applicable to your asset. 6. Where there is no appropriate listing for your asset under an industry or asset category, you can apply for a provisional depreciation rate. You can search for a specific asset across all industry and asset categories using our depreciation rate finder at www.ird.govt.nz

www.ird.govt.nz

5

2006 and future years asset rates (Use for assets other than buildings acquired on or after 1 April 2005, and buildings acquired on or after 19 May 2005)

Part 1 – Industry categories

Page

Agriculture, horticulture and aquaculture 7 Audio and video recording studios 8 and professional photography Bakeries 8 Battery manufacturing 9 Brewing, winemaking and distilleries 9 Cable making 11 11 Cement manufacturing Chemical plant (including soap, detergent, paint, glue, starch, colour, personal products and fertiliser) 11 Cigarette manufacturing 12 Cleaning, refuse and recycling 13 Concrete and plaster 13 Contractors, builders and quarrying 14 Dairy plant 15 Electrical and electronic engineering (for test equipment see also Asset category: “Scientific and laboratory equipment”) 16 Engineering (including automotive) 16 Fishing (see also “Meat and fish processing”) 18 Food processing 19 Footwear manufacturing 20 Glass 21 Hotels, motels, restaurants, cafes, taverns and takeaway bars 21 Laundry 23 Leisure 23 Manufacturers (not elsewhere specified) 26 Meat and fish processing 27 Medical and medical laboratory 28 Metal industries (primary) and foundries 29 Milling (including grain handling and seed cleaning) 30 Mining (see also “Contractors, builders and quarrying”) 31 Oil and gas industry 31 Packaging (excluding plastic packaging) 32 Pharmaceuticals 32 Plastics 33 Pottery, tile and brick making 33

Power generation and electrical reticulation systems Printing and photographic (see also “Audio and video recording studios and professional photography”) Pulp and paper manufacturing Residential rental property chattels Rubber and tyre manufacturing Shops Tanning and fellmongering Telecommunications (see also “Telephone systems” under asset category: “Office equipment and furniture”) Textile, garment and carpet manufacturing Timber and ery industries Undersea maintenance (where equipment used under salt water or on a maintenance barge on salt water)

34

35 36 37 38 38 40

40 41 42

43

Part 2 – Asset categories

45

Building fit-out (when in books separately from building cost) 45 Boilers and heaters (where not industry specified) 46 Books, music and manuscripts 46 Buildings and structures 47 Clothing 49 Compressed air plant 49 (where not industry specified) Computers 49 Factory and other sundries 49 Hire equipment 50 Hire equipment (short-term hire of one month or less only) 50 Lifting (LIFT) 52 Office equipment and furniture 53 Pet grooming and cleaning equipment 54 Pumping sets (where not industry specified) 54 Refrigeration 54 Reticulation systems, including power generation (excluding electrical, communications and gas reticulation) 55 Scientific and laboratory equipment (excluding equipment used in a medical laboratory) 55 Software 56


6

Tanks, vats and reservoirs (where not industry specified) 56 Transportation 56 Water and effluent treatment (where not industry specified) 59 Weighing machines (where not industry specified) 60

www.ird.govt.nz

7

Part 1 2006 and future years asset rates

The 20% depreciation loading doesn’t apply to assets acquired after 20 May 2010.

Industry categories Agriculture, horticulture and aquaculture (AGRI) Agricultural and horticultural machinery (default class) Aeroplanes (top dressing and spraying) and specialised attachments Automated dairy drafting systems (2009/2010 and subsequent years) Automated milking system from 2011/12 income year (PROV) Beekeeping equipment Bush cutters Chainsaws Cherry pickers Cleaning machinery Compressor (refrigerant) Crates (cattle) Crates (pigs) Crates (sheep) Cultivators (rotary) Dairy shed and yard (including pipe work bails, railings and gates) Egg crates Equestrian arena consisting of permanent construction materials excluding the base course (2010/2011 and subsequent years) (PROV) Feeders (forage) Frost Fan (mobile) Grading machinery (computerised) Grading machinery (non-computerised) Harness Harvesters Hay balers Hi-trim shelter trimmer (including sub-frame) Hop kilns Irrigation piping (above ground) Irrigation pumps (above ground) Irrigators (travelling) Isolating transformers Kennels (dogs) Lawnmowers (domestic type used by lawn mowing contractors) Lawnmowers (non-domestic type used by lawn mowing contractors) Meal feeders, automated Milk storage vat/silo Milking plant Mowers (gang and PTO type) Mulchers (commercial) Mushroom growing tunnels (when in books separately from building cost) Mushroom spawning tunnels (when in books separately from building cost) Packing machinery (computerised) Packing machinery (non-computerised) Pig feeding plant Pig watering systems Plant s (hanging retractable wire) (2007/2008 and subsequent years) Plant trolley Post hole borers (except PTO type) Post hole borers (PTO type) Poultry equipment Rifles (greater than 10,000 rounds per year) Rifles (less than 10,000 rounds per year)

Est useful life (years)

DV depn rate (%)

DV + 20% loading (%)

SL depn rate (%)

SL + 20% loading (%)

15.5

13

15.6

8.5

10.2

13.5

16.2

10 20

24

6.66 10 12.5 5 3 12.5 15.5 12.5 10 10 10 5

30 20 16 40 67 16 13 16 20 20 20 40

36 na 19.2 48 80.4 19.2 15.6 19.2 24 24 24 48

21 13.5 10.5 30 67 10.5 8.5 10.5 13.5 13.5 13.5 30

25.2 na 12.6 36 80.4 12.6 10.2 12.6 16.2 16.2 16.2 36

33.3 3

6 67

na 80.4

4 67

na 80.4

12.5 12.5 15.5 8 15.5 5 15.5 12.5 10 15.5 15.5 15.5 10 8 5

16 16 13 25 13 40 13 16 20 13 13 13 20 25 40

19.2 19.2 na 30 15.6 48 15.6 19.2 24 15.6 15.6 15.6 24 30 48

10.5 10.5 8.5 17.5 8.5 30 8.5 10.5 13.5 8.5 8.5 8.5 13.5 17.5 30

12.6 12.6 na 21 10.2 36 10.2 12.6 16.2 10.2 10.2 10.2 16.2 21 36

2

100

100

100

100

5 20 15.5 12.5 12.5 4

40 10 13 16 16 50

48 na 15.6 19.2 19.2 60

30 7 8.5 10.5 10.5 40

36 na 10.2 12.6 12.6 48

33.3

6

na

4

na

33.3 8 15.5 8 20

6 25 13 25 10

na 30 15.6 30 12

4 17.5 8.5 17.5 7

na 21 10.2 21 8.4

5 5 5 12.5 12.5 2 6.66

40 40 40 16 16 100 30

48 48 48 19.2 19.2 100 36

30 30 30 10.5 10.5 100 21

36 36 36 12.6 12.6 100 25.2

Part 1

(Use for assets other than buildings acquired on or after 1 April 2005, and buildings acquired on or after 19 May 2005)


8


Part 1

Agriculture, horticulture and aquaculture (AGRI) – continued Rollers Rotary dairy shed milking platforms (turntables) Saddlery Shearing equipment Shellfish nets Shellfish ropes Shellfish stakes Shotguns (greater than 50,000 rounds per year) Shotguns (less than 50,000 rounds per year) Sorting machinery (computerised) Sorting machinery (non-computerised) Sprayers (backpack) Sprayers (mobile crop) Sprayers (mobile weed) Spreaders Teat sprayers (automatic) Tools (hand) Tools (power) Tractor drawn implements Tractors (wheeled) Trough covers (plastic) (PROV) Wash down unit Wash down unit (portable) Water heaters Wintering pads (rubber) Woven reflective mulch Audio and video recording studios and professional photography (AUDI) Amplifiers Audio and video recording and photographic equipment (default class) Autocue machines Cassettes Compact disc players Compact discs Copyright in sound recordings Digital versatile disc players (DVD players) Digital versatile discs (DVDs) Editing equipment Equalisers Lighting and accessories Masters Media Microphones Mixers Monitors Photography equipment (professional) Receivers Recording equipment (audio) Recording equipment (visual) Speakers Studio cameras (television) Tapes Tuners Video cameras Video cassette records and/or players (VCRs) Video games discs Video game players Video tapes Bakeries (BAKE) Appliances (miscellaneous kitchen type) Bag closers


DV depn rate (%)

12.5 16 25 8 5 40 8 25 50 4 4 50 4 50 2 100 6.66 30 25 8 15.5 13 5 40 12.5 16 12.5 16 12.5 16 30 6.66 3 67 3 67 13 15.5 15.5 13 5 40 10 20 3 67 16 12.5 6.66 30 3 67

DV + 20% loading (%) 19.2 9.6 48 30 60 60 60 100 36 30 15.6 48 19.2 19.2 19.2 36 80.4 80.4 15.6 15.6 48 24 80.4 19.2 36 80.4

SL depn rate (%)


10.5 6 30 17.5 40 40 40 100 21 17.5 8.5 30 10.5 10.5 10.5 21 67 67 8.5 8.5 30 13.5 67 10.5 21 67

12.6 7.2 36 21 48 48 48 100 25.2 21 10.2 36 12.6 12.6 12.6 25.2 80.4 80.4 10.2 10.2 36 16.2 80.4 12.6 25.2 80.4

5

40

48

30

36

5 5 2 5 2 1 5 2 5 5 5 2 2 5 5 5 5 5 5 5 5 7 2 5 5 5 2 3 2

40 40 100 40 100 100 40 100 40 40 40 100 100 40 40 40 40 40 40 40 40 30 100 40 40 40 100 67 100

48 48 100 48 100 100 48 100 48 48 48 100 100 48 48 48 48 48 48 48 48 36 100 48 48 48 100 80.4 100

30 30 100 30 100 100 30 100 30 30 30 100 100 30 30 30 30 30 30 30 30 21 100 30 30 30 100 67 100

36 36 100 36 100 100 36 100 36 36 36 100 100 36 36 36 36 36 36 36 36 25.2 100 36 36 36 100 80.4 100

6.66 12.5

30 16

36 19.2

21 10.5

25.2 12.6

www.ird.govt.nz


DV depn rate (%)


SL depn rate (%)


Bakeries (BAKE) – continued Bakery machinery and equipment (default class) Benches Bread bagging machines Bread coolers Bun divider/moulders Cabinets (display) Cabinets (refrigerated) Conveyors Coolrooms Croissant machines Depositors Dividers Dough moulders Fume hoods Furniture (fitted) Kneaders Mixers Moulders (French stick) Ovens (built-in) Ovens (freestanding) Pastry brakes Provers Sifting machines Sinks Slicing machines Tins Trays Utensils (including pots and pans)

15.5 20 12.5 15.5 15.5 12.5 12.5 15.5 20 12.5 15.5 15.5 15.5 20 20 15.5 15.5 12.5 20 15.5 15.5 15.5 12.5 20 15.5 5 5 3

13 10 16 13 13 16 16 13 10 16 13 13 13 10 10 13 13 16 10 13 13 13 16 10 13 40 40 67

15.6 12 19.2 15.6 15.6 19.2 19.2 15.6 12 19.2 15.6 15.6 15.6 12 12 15.6 15.6 19.2 12 15.6 15.6 15.6 19.2 12 15.6 48 48 80.4

8.5 7 10.5 8.5 8.5 10.5 10.5 8.5 7 10.5 8.5 8.5 8.5 7 7 8.5 8.5 10.5 7 8.5 8.5 8.5 10.5 7 8.5 30 30 67

10.2 8.4 12.6 10.2 10.2 12.6 12.6 10.2 8.4 12.6 10.2 10.2 10.2 8.4 8.4 10.2 10.2 12.6 8.4 10.2 10.2 10.2 12.6 8.4 10.2 36 36 80.4

Battery manufacturing (BATT) Acid filling machines Acid production plant Automated assembly lines Battery breaker Battery manufacturing machinery (default class) Charging plant Drying and curing plant Grid casting machines Grid casting moulds Ingot casting machines Oxide manufacturing plant Pasting machines Plastic moulding machinery Smelter furnaces Smelter refining pots

10 15.5 10 15.5 15.5 10 15.5 15.5 5 15.5 15.5 15.5 15.5 20 15.5

20 13 20 13 13 20 13 13 40 13 13 13 13 10 13

24 15.6 24 15.6 15.6 24 15.6 15.6 48 15.6 15.6 15.6 15.6 12 15.6

13.5 8.5 13.5 8.5 8.5 13.5 8.5 8.5 30 8.5 8.5 8.5 8.5 7 8.5

16.2 10.2 16.2 10.2 10.2 16.2 10.2 10.2 36 10.2 10.2 10.2 10.2 8.4 10.2

5 25

40 8

48 9.6

30 6

36 7.2

20

10

12

7

8.4

6 30 8.5

7.2 36 10.2

7 8.5 8.5 8.5 8.5 17.5 7 30

8.4 10.2 10.2 10.2 10.2 21 8.4 36

Brewing, winemaking and distilleries (BREW) Barrels (wooden) Bins (bulk grain) Bins (other than stainless steel for fermentation, malting, grist and storage) Bins (stainless steel for fermentation, malting, grist and storage) Bird netting Bottle machines/lines Brewing; winemaking or distilling plant and machinery (default class) Canning machines/lines Capping machines Carbonators Carton erecting machines Checkers (level) CO2 reclaim plant Coding machines

25 8 5 40 15.5 13

9.6 48 15.6

20 15.5 15.5 15.5 15.5 8 20 5

12 15.6 15.6 15.6 15.6 30 12 48

10 13 13 13 13 25 10 40

Part 1

9


10


Part 1

Brewing, winemaking and distilleries (BREW) – continued Conveyors Conveyors (roller) Cookers (yeast) Coolers Cooperage plant Corking machines Crates (wood or plastic) Crushers (fruit) Depalletisers Effluent plant (excluding stainless steel tanks and screens) Effluent plant (stainless steel construction) Elevators Filling machines (not elsewhere specified) Filters (other than filter presses, ultra filters and pressure filters) Filters (pressure) Gluers (hot melt) Heat exchangers Hop frames Hop kilns Inspection equipment Keg filling machines/lines Kegs Labelling machines Metal detectors Meters (flow) Mills (malt) Mixers Packaging machines (not elsewhere specified) Palletisers Pasteurisers Presses (filter) Presses (fruit) Racks (bottle storage) Screens (gyratory) Screens (vibratory) Sealing machines (not elsewhere specified) Silos (bulk grain) Silos (other than stainless steel for fermentation, malting, grist and storage) Silos (stainless steel for fermentation, malting, grist and storage) Sterilising machines Stills (continuous) Stills (pot) Tanker filling plant Tanks (other than stainless steel for fermentation, malting, grist and storage) Tanks (stainless steel for fermentation, malting, grist and storage) Tuns (lauter) Tuns (mash) Ultrafiltration plant Vats (other than stainless steel for fermentation, malting, grist and storage) Vats (stainless steel for fermentation, malting, grist and storage) Washing machines Water softening plant Weighers (batch) Weighers (check) Whirlpools Wort boiler or kettle


DV depn rate (%)


SL depn rate (%)


15.5 12.5 25 20 20 15.5 2 20 20 12.5 15.5 20 15.5

13 16 8 10 10 13 100 10 10 16 13 10 13

15.6 19.2 9.6 12 12 15.6 100 12 12 19.2 15.6 12 15.6

8.5 10.5 6 7 7 8.5 100 7 7 10.5 8.5 7 8.5

10.2 12.6 7.2 8.4 8.4 10.2 100 8.4 8.4 12.6 10.2 8.4 10.2

15.5 20 10 15.5 10 15.5 8 15.5 10 15.5 10 8 20 20 15.5 20 15.5 20 20 20 12.5 12.5 15.5 25

13 10 20 13 20 13 25 13 20 13 20 25 10 10 13 10 13 10 10 10 16 16 13 8

15.6 12 24 15.6 24 15.6 30 15.6 24 15.6 24 30 12 12 15.6 12 15.6 12 12 12 19.2 19.2 15.6 9.6

8.5 7 13.5 8.5 13.5 8.5 17.5 8.5 13.5 8.5 13.5 17.5 7 7 8.5 7 8.5 7 7 7 10.5 10.5 8.5 6

10.2 8.4 16.2 10.2 16.2 10.2 21 10.2 16.2 10.2 16.2 21 8.4 8.4 10.2 8.4 10.2 8.4 8.4 8.4 12.6 12.6 10.2 7.2

20

10

12

7

8.4

25 15.5 20 25 15.5

8 13 10 8 13

9.6 15.6 12 9.6 15.6

6 8.5 7 6 8.5

7.2 10.2 8.4 7.2 10.2

20

10

12

7

8.4

25 25 25 6.6

8 8 8 30

9.6 9.6 9.6 36

6 6 6 21

7.2 7.2 7.2 25.2

20

10

12

7

8.4

25 15.5 15.5 12.5 8 25 25

8 13 13 16 25 8 8

9.6 15.6 15.6 19.2 30 9.6 9.6

6 8.5 8.5 10.5 17.5 6 6

7.2 10.2 10.2 12.6 21 7.2 7.2

www.ird.govt.nz


DV depn rate (%)


SL depn rate (%)


25 15.5 25 10 20 15.5 15.5 8 3 3 15.5 25 8 10 15.5 20 15.5 15.5 5 10 25 25 15.5 25 25 15.5 5 25 15.5 25 15.5 15.5

8 13 8 20 10 13 13 25 67 67 13 8 25 20 13 10 13 13 40 20 8 8 13 8 8 13 40 8 13 8 13 13

9.6 15.6 9.6 24 12 15.6 15.6 30 80.4 80.4 15.6 9.6 30 24 15.6 12 15.6 15.6 48 24 9.6 9.6 15.6 9.6 9.6 15.6 48 9.6 15.6 9.6 15.6 15.6

6 8.5 6 13.5 7 8.5 8.5 17.5 67 67 8.5 6 17.5 13.5 8.5 7 8.5 8.5 30 13.5 6 6 8.5 6 6 8.5 30 6 8.5 6 8.5 8.5

7.2 10.2 7.2 16.2 8.4 10.2 10.2 21 80.4 80.4 10.2 7.2 21 16.2 10.2 8.4 10.2 10.2 36 16.2 7.2 7.2 10.2 7.2 7.2 10.2 36 7.2 10.2 7.2 10.2 10.2

Cement manufacturing (CEMN) Blowers Blowlines Cement manufacturing plant and equipment (default class) Conveyors Kilns (lime) Kilns (rotary) and associated equipment Kilns (vertical) and associated equipment Mills (ball) Mills (roller) Mixing plant Packing plant Silos (concrete) Tanks (concrete)

10 20 25 20 25 25 25 25 25 20 20 50 50

20 10 8 10 8 8 8 8 8 10 10 4 4

24 12 9.6 12 9.6 9.6 9.6 9.6 9.6 12 12 4.8 4.8

13.5 7 6 7 6 6 6 6 6 7 7 3 3

16.2 8.4 7.2 8.4 7.2 7.2 7.2 7.2 7.2 8.4 8.4 3.6 3.6

Chemical plant (including soap, detergent, paint, glue, starch, colour, personal products and fertiliser) (CHEM) Blowers Blowing towers Canister manufacturing machines Capping machines Carton closing machines Charges (ball mill) Chemical plant and machinery (default class) Control equipment (process) Conveyors Conveyors (dosing) Conveyors (weighing) Depalletisers Dryers (fluid bed) Dryers (roller)

12.5 25 12.5 15.5 15.5 3 15.5 8 15.5 12.5 8 20 20 25

16 8 16 13 13 67 13 25 13 16 25 10 10 8

19.2 9.6 19.2 15.6 15.6 80.4 15.6 30 15.6 19.2 30 12 12 9.6

10.5 6 10.5 8.5 8.5 67 8.5 17.5 8.5 10.5 17.5 7 7 6

12.6 7.2 12.6 10.2 10.2 80.4 10.2 21 10.2 12.6 21 8.4 8.4 7.2

Cable making (CABL) Armouring machines Braiders Bunchers Cable drums Cable making equipment (default class) CCV lines Compounding plant (plastic) Control equipment Die polishing machinery Dies Drawing machines (multi-wire) Drawing machines (other) Electrical test equipment (electronic) Electrical test equipment (HV) Electrical test equipment (LV) Extruders (lead) Extruders (plastic) Extrusion lines (multiple) Fibre optic colouring lines Fibre optic stranders Impregnation plant Laying up machines Pallets (steel) Paper lappers Paper slitters Printers (gravure) Printers (jet) Rewind/repair lines Screening lines Stranding machines (planetary) Stranding machines (twist) Twining machines

Part 1

11


12


Part 1


DV depn rate (%)


SL depn rate (%)


Chemical plant (including soap, detergent, paint, glue, starch, colour, personal products and fertiliser) (CHEM) – continued Drying tunnels Dust controllers Feeders (vibratory) Fertiliser manufacturing plant Fillers (liquid) Fillers (sachet) Filling machines Gluing machines Glycerine manufacturing plant Glycerine refining plant Heat exchangers Loading machines (aerosol) Meters (solvent) Mills (ball) Mills (edge runner) Mills (refining) Mills (roll) Mixers Mixers (pressure) Mixers (vacuum) Palletisers Pilot plant Plodders Presses (filter) Sealing machines Separators (fines) Shakers (paint) Sifters Stampers (soap) Tube manufacturing machines Vessels (deaeration) Vessels (decantation) Vessels (pressure) Vessels (reactor) Wrappers

20 12.5 10 12.5 12.5 12.5 15.5 12.5 25 25 20 10 10 20 25 25 20 15.5 25 25 20 5 15.5 25 15.5 20 10 12.5 15.5 12.5 25 25 25 25 12.5

10 16 20 16 16 16 13 16 8 8 10 20 20 10 8 8 10 13 8 8 10 40 13 8 13 10 20 16 13 16 8 8 8 8 16

12 19.2 24 19.2 19.2 19.2 15.6 19.2 9.6 9.6 12 24 24 12 9.6 9.6 12 15.6 9.6 9.6 12 48 15.6 9.6 15.6 12 24 19.2 15.6 19.2 9.6 9.6 9.6 9.6 19.2

7 10.5 13.5 10.5 10.5 10.5 8.5 10.5 6 6 7 13.5 13.5 7 6 6 7 8.5 6 6 7 30 8.5 6 8.5 7 13.5 10.5 8.5 10.5 6 6 6 6 10.5

8.4 12.6 16.2 12.6 12.6 12.6 10.2 12.6 7.2 7.2 8.4 16.2 16.2 8.4 7.2 7.2 8.4 10.2 7.2 7.2 8.4 36 10.2 7.2 10.2 8.4 16.2 12.6 10.2 12.6 7.2 7.2 7.2 7.2 12.6

Cigarette manufacturing (CIGR) Barns (drying), acquired on or before 30 July 2009 Barns (drying), acquired after 30 July 2009 Batteries (heater) Blending and mixing lines (tobacco) Cartoning machines Cigarette making machines Cigarette manufacturing plant and equipment (default class) Classifying units Conveyors Cooling drums (tobacco) Cutters (rotary) Cutters (silo) Cutters (vibratory stack) Cutting machines (rotary, tobacco) Cylinders (rotary conditioning) Drums (mixing) Drums (steaming) Dryers (in-line steam heated) Drying cylinders (rotary) Feeders (hopper) Filter forming machines Filter making machines Fumigation chambers Packing machines (cigarette) Ripper/separators (centrifugal)

20 20 15.5 15.5 15.5 15.5 15.5 15.5 15.5 15.5 15.5 15.5 15.5 15.5 15.5 15.5 15.5 15.5 15.5 15.5 15.5 15.5 15.5 15.5 15.5

10 8.5 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13 13

12 na 15.6 15.6 15.6 15.6 15.6 15.6 15.6 15.6 15.6 15.6 15.6 15.6 15.6 15.6 15.6 15.6 15.6 15.6 15.6 15.6 15.6 15.6 15.6

7 5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5

8.4 na 10.2 10.2 10.2 10.2 10.2 10.2 10.2 10.2 10.2 10.2 10.2 10.2 10.2 10.2 10.2 10.2 10.2 10.2 10.2 10.2 10.2 10.2 10.2

www.ird.govt.nz

Cigarette manufacturing (CIGR) – continued Rolling drums (tobacco) Rolling machines (steam) Spraying units Steaming vacuum chamber (leaf) Threshing machines Weight control unit (cigarettes) Wrapping machines (cellophane) Wrapping machines (over carton) Cleaning, refuse and recycling (CLEN) Baling plant (wastepaper) Bins (for glass) Bins (metal, rubbish) Bins (recycling plastic) Bins (rubbish) Biomass digestion systems Carpet cleaning machines Cleaners’ cradles Cleaning refuse and recycling equipment (default class) Compactors (rubbish) Drain cleaning rods Incineration plant (rubbish) Metal (scrap) recovery plant Mulchers (commercial) Polishers (floor) Portable toilets Sandblasters Sander (floor) Scrubbers (floor) Shredding plant (wastepaper) Skips (metal, rubbish) Steam cleaners Sweepers (floor) Sweepers (motorised, pedestrian controlled for footpaths) Sweepers (trucks for street) Transfer station plant (refuse) Trucks (rubbish) Vacuum cleaners (commercial type) Vacuum cleaners (domestic type) Vacuum cleaners (motorised, pedestrian controlled for footpaths) Waterblasters Concrete and plaster (CONC) Augers and screw conveyors Batching plant Block making machines Block splitters Blowers Compactors Concrete and plaster machinery (default class) Conveyors Cubers Cutters (concrete) Diamond drill bits and saw blades Dies Drills Faucet grinders Hoppers Mixers (concrete batching) Moulds Pallet cleaner and oiler Pipe making machines (concrete) Prestressing equipment


DV depn rate (%)


SL depn rate (%)


15.5 15.5 15.5 15.5 15.5 8 15.5 15.5

13 13 13 13 13 25 13 13

15.6 15.6 15.6 15.6 15.6 30 15.6 15.6

8.5 8.5 8.5 8.5 8.5 17.5 8.5 8.5

10.2 10.2 10.2 10.2 10.2 21 10.2 10.2

15.5 3 8 3 3 12.5 8 15.5 8 10 8 15.5 20 4 8 5 8 8 8 15.5 8 8 8 8 12.5 15.5 12.5 5 3

13 67 25 67 67 16 25 13 25 20 25 13 10 50 25 40 25 25 25 13 25 25 25 25 16 13 16 40 67

15.6 80.4 30 80.4 80.4 19.2 30 15.6 30 24 30 15.6 12 60 30 48 30 30 30 15.6 30 30 30 30 19.2 15.6 19.2 48 80.4

8.5 67 17.5 67 67 10.5 17.5 8.5 17.5 13.5 17.5 8.5 7 40 17.5 30 17.5 17.5 17.5 8.5 17.5 17.5 17.5 17.5 10.5 8.5 10.5 30 67

10.2 80.4 21 80.4 80.4 12.6 21 10.2 21 16.2 21 10.2 8.4 48 21 36 21 21 21 10.2 21 21 21 21 12.6 10.2 12.6 36 80.4

30 17.5 30 17.5

21 21

8 25 8 25 10 12.5 15.5 15.5 10 3 15.5 12.5 15.5 3 2 5 3 12.5 12.5 12.5 5 15.5 12.5 10

20 16 13 13 20 67 13 16 13 67 100 40 67 16 16 16 40 13 16 20

24 19.2 15.6 15.6 24 80.4 15.6 19.2 15.6 80.4 100 48 80.4 19.2 19.2 19.2 48 15.6 19.2 24

13.5 10.5 8.5 8.5 13.5 67 8.5 10.5 8.5 67 100 30 67 10.5 10.5 10.5 30 8.5 10.5 13.5

16.2 12.6 10.2 10.2 16.2 80.4 10.2 12.6 10.2 80.4 100 36 80.4 12.6 12.6 12.6 36 10.2 12.6 16.2

Part 1

13


14


Part 1

Concrete and plaster (CONC) – continued Pumps (concrete) Saws Silos Trowelling machines Trucks (concrete mixing) Vibrators Contractors, builders and quarrying (CONT) Backactors Bitumen laying equipment Borers Breakers Brush cutters Builders’ planks (wooden) Buildings (portable) grandparented structure, acquired between 1 April 2005 and 30 July 2009 Buildings (portable) grandparented structure, acquired on or after 31 July 2009 Bulldozers Cable and pipe detectors Chainsaws Cherry pickers Compactors Compactors (pedestrian controlled) Concrete mixers Contractors, builders and quarrying plant and equipment (default class) Crushers Diamond drill bits and saw blades Diggers (mini) Ditchers Drilling machines (horizontal directional) Drilling machine components underground (horizontal directional) Dump trucks Excavators Fastening guns (explosive) Floats (power) Floodlights (portable) Gold dredges Graders Grinders (floor) Isolating transformers Ladders Lawnmowers (domestic type used by contractors) Lawnmowers (non-domestic type used by contractors) Loaders Loaders (mini) Pipe layers Portable huts (not buildings) grandparented structure (acquired on or after 1 April 2005) Post hole borers (except PTO type) Post hole borers (PTO type) Rammers (pedestrian controlled) Rippers Rollers Rooters Sanders (floor) Scaffolding (aluminium) Scaffolding (other than aluminium) Scrapers Screens Shovels


DV depn rate (%)


SL depn rate (%)


8 3 15.5 5 12.5 3

25 67 13 40 16 67

30 80.4 15.6 48 19.2 80.4

17.5 67 8.5 30 10.5 67

21 80.4 10.2 36 12.6 80.4

15.5 12.5 15.5 5 5 3

13 16 13 40 40 67

15.6 19.2 15.6 48 48 80.4

8.5 10.5 8.5 30 30 67

10.2 12.6 10.2 36 36 80.4

12.5

16

na

10.5

na

12.5 15.5 8 3 12.5 15.5 8 12.5

13.5 13 25 67 16 13 25 16

na 15.6 30 80.4 19.2 15.6 30 19.2

8 8.5 17.5 67 10.5 8.5 17.5 10.5

na 10.2 21 80.4 12.6 10.2 21 12.6

15.5 12.5 2 12.5 15.5 6.66

13 16 100 16 13 30

15.6 19.2 100 19.2 15.6 36

8.5 10.5 100 10.5 8.5 21

10.2 12.6 100 12.6 10.2 25.2

2 15.5 15.5 3 5 5 15.5 15.5 8 8 8 2 5 15.5 12.5 15.5

100 13 13 67 40 40 13 13 25 25 25 100 40 13 16 13

100 15.6 15.6 80.4 48 48 15.6 15.6 30 30 30 100 48 15.6 19.2 15.6

100 8.5 8.5 67 30 30 8.5 8.5 17.5 17.5 17.5 100 30 8.5 10.5 8.5

100 10.2 10.2 80.4 36 36 10.2 10.2 21 21 21 100 36 10.2 12.6 10.2

12.5 5 12.5 8 15.5 15.5 15.5 8 8 15.5 15.5 12.5 15.5

16 40 16 25 13 13 13 25 25 13 13 16 13

19.2 48 19.2 30 15.6 15.6 15.6 30 30 15.6 15.6 19.2 15.6

10.5 30 10.5 17.5 8.5 8.5 8.5 17.5 17.5 8.5 8.5 10.5 8.5

12.6 36 12.6 21 10.2 10.2 10.2 21 21 10.2 10.2 12.6 10.2

www.ird.govt.nz

Contractors, builders and quarrying (CONT) – continued Site huts acquired, or a binding contract entered into for the purchase or construction of the building, on or before 30 July 2009 Surveying equipment Tack rigs Tarpaulins Tools (hand) Tools (power) Tractors Trowelling machines Vibrators Wallpaper steamers (commercial) Wheelbarrows Dairy plant (DAIR) Blending bins (casein) Butter making machines (except as specified) Butter patting machines Cartoning machines Centrifuges Cheddaring system Cheese maturing boards Cheese plant Churns Clarifiers (whey) Compressor (refrigerant) (on farm) Control equipment Conveyors Conveyors (crates) Cooling equipment Crating machines Dairy plant and equipment (default class) Dairy plant powder drying plant dry store buildings, acquired before 19 May 2005 Dairy plant powder drying plant dry store building, acquired on or after 19 May 2005 Decanters Decrating machines Dryers Effluent plant (excluding stainless steel tanks and screens) Electrodialysis plant (whey) Evaporators (MVR type) Evaporators (TVR type) Filling machines (bottle) Flow meters Grinding plant (casein) Heat exchangers Homogenisers Inflatable pipeline plug (PROV) Ion exchangers (whey) Metal detectors Milk storage vat/silo (on farm) Mixers Packing machines (butter) Packing machines (vacuum) Pasteurisers Pipeline crawler (PROV) Pipework Powder dryer buildings, acquired after 30 July 2009 Presses (butter) Presses (cheese) Refrigeration equipment Retorts Scrape surface heat exchangers


DV depn rate (%)

SL depn rate (%)


12.5 16 5 40 13 15.5 3 67 3 67 3 67 15.5 13 5 40 5 40 8 25 3 67

19.2 10.5 48 30 15.6 8.5 80.4 67 80.4 67 80.4 67 15.6 8.5 48 30 48 30 30 17.5 80.4 67

12.6 36 10.2 80.4 80.4 80.4 10.2 36 36 21 80.4

15.5 15.5 12.5 15.5 12.5 15.5 6.66 15.5 15.5 15.5 12.5 8 15.5 15.5 15.5 15.5 15.5

13 13 16 13 16 13 30 13 13 13 16 25 13 13 13 13 13

15.6 15.6 19.2 15.6 19.2 15.6 36 15.6 15.6 15.6 19.2 30 15.6 15.6 15.6 15.6 15.6

8.5 8.5 10.5 8.5 10.5 8.5 21 8.5 8.5 8.5 10.5 17.5 8.5 8.5 8.5 8.5 8.5

10.2 10.2 12.6 10.2 12.6 10.2 25.2 10.2 10.2 10.2 12.6 21 10.2 10.2 10.2 10.2 10.2

33.3

6

na

4

na

3 10.5 8.5 8.5 10.5 10.5 8.5 7 8.5 17.5 8.5 8.5 10.5 67 10.5 17.5 8.5 8.5 8.5 13.5 8.5 30 8.5 6.5 8.5 8.5 8.5 6 10.5

na 12.6 10.2 10.2 12.6 12.6 10.2 8.4 10.2 21 10.2 10.2 12.6 80.4 12.6 21 10.2 10.2 10.2 16.2 10.2 36 10.2 na 10.2 10.2 10.2 7.2 12.6

33.3 12.5 15.5 15.5 12.5 12.5 15.5 20 15.5 8 15.5 15.5 12.5 3 12.5 8 15.5 15.5 15.5 10 15.5 5 15.5 15.5 15.5 15.5 15.5 25 12.5

4.5 16 13 13 16 16 13 10 13 25 13 13 16 67 16 25 13 13 13 20 13 40 13 11 13 13 13 8 16


na 19.2 15.6 15.6 19.2 19.2 15.6 12 15.6 30 15.6 15.6 19.2 80.4 19.2 30 15.6 15.6 15.6 24 15.6 48 15.6 na 15.6 15.6 15.6 9.6 19.2

Part 1

15


16


Part 1

Dairy plant (DAIR) – continued Separators Sifting plant (casein) Silos Tempering bins (casein) Ultrafiltration plant Valves Vats Washers (bottles) Washers (boxes) Washers (crates) Electrical and electronic engineering (for test equipment see also Asset category: “Scientific and laboratory equipment”) (ELEC) Analysers Attaching machines Autoclaves Battery sets Board assembly systems Cast resin plant Chip placement machines Coil winding machines Drying tunnels Electrical and electronic engineering equipment (default class) Eprom copiers/erasers Isolating transformers Ovens PLC programmers Solder systems (flow) Static inverters Terminal attaching machines Test chambers Test chambers, acquired during the 2010 or subsequent income years Test equipment Test rectifiers Tools (loose) Transformers Transformers, isolating Wire cutters/strippers Wire tensioners Engineering (including automotive) (ENGN) Analysers (engine) Analysers (vehicle emission) Assembly lines (vehicle) Assembly lines (whiteware) Automotive paint systems ( beaters) Battery chargers Beam setters Benders (non-numerically controlled) Benders (numerically controlled) Boring machines (non-numerically controlled) Boring machines (numerically controlled) Brazing machines Broaching machines (non-numerically controlled) Broaching machines (numerically controlled) Car wash plant Chassis alignment machines Copying attachments Cropping machines Cropping shears


DV depn rate (%)


SL depn rate (%)


12.5 15.5 25 15.5 10 15.5 25 15.5 12.5 12.5

16 13 8 13 20 13 8 13 16 16

19.2 15.6 9.6 15.6 24 15.6 9.6 15.6 19.2 19.2

10.5 8.5 6 8.5 13.5 8.5 6 8.5 10.5 10.5

12.6 10.2 7.2 10.2 16.2 10.2 7.2 10.2 12.6 12.6

8 25 20 10 20 10 3 67 25 8 20 10 25 8 12.5 16 15.5 13

30 24 12 80.4 30 12 30 19.2 15.6

17.5 13.5 7 67 17.5 7 17.5 10.5 8.5

21 16.2 8.4 80.4 21 8.4 21 12.6 10.2

8 8 8 20 8 10 12.5 15.5 15.5

25 25 25 10 25 20 16 13 13

30 30 30 12 30 24 19.2 15.6 15.6

17.5 17.5 17.5 7 17.5 13.5 10.5 8.5 8.5

21 21 21 8.4 21 16.2 12.6 10.2 10.2

12.5 8 12.5 3 25 8 12.5 15.5

16 25 16 67 8 25 16 13

19.2 30 19.2 80.4 9.6 30 19.2 15.6

10.5 17.5 10.5 67 6 17.5 10.5 8.5

12.6 21 12.6 80.4 7.2 21 12.6 10.2

8 8 12.5 12.5 5 5 8 20 15.5 20 15.5 12.5 20 15.5 12.5 15.5 10 15.5 25

25 25 16 16 40 40 25 10 13 10 13 16 10 13 16 13 20 13 8

30 30 19.2 19.2 48 48 30 12 15.6 12 15.6 19.2 12 15.6 19.2 15.6 24 15.6 9.6

17.5 17.5 10.5 10.5 30 30 17.5 7 8.5 7 8.5 10.5 7 8.5 10.5 8.5 13.5 8.5 6

21 21 12.6 12.6 36 36 21 8.4 10.2 8.4 10.2 12.6 8.4 10.2 12.6 10.2 16.2 10.2 7.2

www.ird.govt.nz

Engineering (including automotive) (ENGN) – continued Cutting machines Cutting machines (gear, non-numerically controlled) Cutting machines (keyway, non-numerically controlled) Cutting machines (keyway, numerically controlled) Cutting machine, laser Degreasing plant Diamond drill bits and saw blades Die sinking machines Dies Drawing equipment (metal, non-numerically controlled) Drawing equipment (metal, numerically controlled) Drills (non-numerically controlled) Drills (numerically controlled) Electroplating plant Engineering plant and equipment (non-numerically controlled, default class) Engine cranes Engine reconditioning machines Engraving machines Eroders (spark) Eroders (wire) Furnaces Galvanising plant (hot dip) Garage (service) equipment (miscellaneous) Gas cylinders—LPG, including propane and butane Gas cylinders—others Grinders (non-numerically controlled) Grinders (numerically controlled) Guillotines (non-numerically controlled) Guillotines (numerically controlled) Hammers (power) Hardness testers Hearths (blacksmith’s) Honing machines (non-numerically controlled) Honing machines (numerically controlled) Isolating transformers Jacks Jigmills (non-numerically controlled) Jigmills (numerically controlled) Jigs Lapping machines Lathes (non-numerically controlled) Lathes (numerically controlled) Linishing machines Lock forming machines Lubrication equipment Machining centres (numerically controlled) Measuring equipment Micrometers Milling machines (non-numerically controlled) Milling machines (numerically controlled) Moulds Nail manufacturing plant (non-numerically controlled) Nail manufacturing plant (numerically controlled) Nibblers (non-numerically controlled) Nibblers (numerically controlled) Oil clarifying plant Ovens (spray bake) Ovens (stoving) Plate working machines (non-numerically controlled) Plate working machines (numerically controlled) Polishing machines Polishing machines (non-numerically controlled) Polishing machines (numerically controlled)


DV depn rate (%)


SL depn rate (%)


12.5 20 20 15.5 10 15.5 2 12.5 3 20 15.5 20 15.5 10

16 10 10 13 20 13 100 16 67 10 13 10 13 20

19.2 12 12 15.6 24 15.6 100 19.2 80.4 12 15.6 12 15.6 24

10.5 7 7 8.5 13.5 8.5 100 10.5 67 7 8.5 7 8.5 13.5

12.6 8.4 8.4 10.2 16.2 10.2 100 12.6 80.4 8.4 10.2 8.4 10.2 16.2

20 10 15.5 12.5 8 8 25 10 8 8 12.5 20 15.5 20 15.5 25 12.5 25 20 15.5 8 5 20 15.5 3 12.5 20 15.5 10 10 5 15.5 5 5 20 15.5 3 20 15.5 20 15.5 8 15.5 15.5 20 15.5 15.5 20 15.5

10 20 13 16 25 25 8 20 25 25 16 10 13 10 13 8 16 8 10 13 25 40 10 13 67 16 10 13 20 20 40 13 40 40 10 13 67 10 13 10 13 25 13 13 10 13 13 10 13

12 24 15.6 19.2 30 30 9.6 24 30 30 19.2 12 15.6 12 15.6 9.6 19.2 9.6 12 15.6 30 48 12 15.6 80.4 19.2 12 15.6 24 24 48 15.6 48 48 12 15.6 80.4 12 15.6 12 15.6 30 15.6 15.6 12 15.6 15.6 12 15.6

7 13.5 8.5 10.5 17.5 17.5 6 13.5 17.5 17.5 10.5 7 8.5 7 8.5 6 10.5 6 7 8.5 17.5 30 7 8.5 67 10.5 7 8.5 13.5 13.5 30 8.5 30 30 7 8.5 67 7 8.5 7 8.5 17.5 8.5 8.5 7 8.5 8.5 7 8.5

8.4 16.2 10.2 12.6 21 21 7.2 16.2 21 21 12.6 8.4 10.2 8.4 10.2 7.2 12.6 7.2 8.4 10.2 21 36 8.4 10.2 80.4 12.6 8.4 10.2 16.2 16.2 36 10.2 36 36 8.4 10.2 80.4 8.4 10.2 8.4 10.2 21 10.2 10.2 8.4 10.2 10.2 8.4 10.2

Part 1

17


18


Part 1


DV depn rate (%)


SL depn rate (%)


Engineering (including automotive) (ENGN) – continued Press brakes (non-numerically controlled) Press brakes (numerically controlled) Presses (non-numerically controlled) Presses (numerically controlled) Presses (workshop) Profile projectors Puller set Punches (non-numerically controlled) Punches (numerically controlled) Punches (turret, non-numerically controlled) Punches (turret, numerically controlled) Riveting machines (non-numerically controlled) Riveting machines (numerically controlled) Rolling equipment (metal, non-numerically controlled) Rolling equipment (metal, numerically controlled) Sandblasters Saws Screwing machines Shaping machines Sharpening machines (non-numerically controlled) Sharpening machines (numerically controlled) Shot blasting machines Slotting machines Soldering machines Spinning machines (metal) Spray booths Spraying equipment Spraying plant Spring making machines (non-numerically controlled) Spring making machines (numerically controlled) Swaging machines Swarf extraction plant Tank turning rolls Tapping machines Test chambers, acquired during 2010 or subsequent years Tools (blacksmith’s) Tools (hand) Tools (pneumatic) Tools (press) Tools (small electric) Tyre changers Vehicle hoists Verniers Welders (robot and similar) Welding machines (electric) Welding machines (gas) Welding positioner Welding sets (diesel) Wheel balancers Wheeling machine

20 15.5 20 15.5 12.5 12.5 5 20 15.5 20 15.5 20 15.5 20 15.5 8 12.5 8 25 20 15.5 10 25 12.5 15.5 15.5 5 5 20 15.5 15.5 8 8 10 12.5 25 3 3 3 3 10 12.5 5 8 12.5 12.5 15.5 12.5 10 20

10 13 10 13 16 16 40 10 13 10 13 10 13 10 13 25 16 25 8 10 13 20 8 16 13 13 40 40 10 13 13 25 25 20 16 8 67 67 67 67 20 16 40 25 16 16 13 16 20 10

12 15.6 12 15.6 19.2 19.2 48 12 15.6 12 15.6 12 15.6 12 15.6 30 19.2 30 9.6 12 15.6 24 9.6 19.2 15.6 15.6 48 48 12 15.6 15.6 30 30 24 19.2 9.6 80.4 80.4 80.4 80.4 24 19.2 48 30 19.2 19.2 15.6 19.2 24 12

7 8.5 7 8.5 10.5 10.5 30 7 8.5 7 8.5 7 8.5 7 8.5 17.5 10.5 17.5 6 7 8.5 13.5 6 10.5 8.5 8.5 30 30 7 8.5 8.5 17.5 17.5 13.5 10.5 6 67 67 67 67 13.5 10.5 30 17.5 10.5 10.5 8.5 10.5 13.5 7

8.4 10.2 8.4 10.2 12.6 12.6 36 8.4 10.2 8.4 10.2 8.4 10.2 8.4 10.2 21 12.6 21 7.2 8.4 10.2 16.2 7.2 12.6 10.2 10.2 36 36 8.4 10.2 10.2 21 21 16.2 12.6 7.2 80.4 80.4 80.4 80.4 16.2 12.6 36 21 12.6 12.6 10.2 12.6 16.2 8.4

Fishing (see also “Meat and fish processing”) (FISH) Alternators (auxiliary) Bins (plastic) Compressors (for refrigeration systems) Cray pots Electronic systems Engines Fishing equipment (default class) Floodlight systems Freezers (blast) Generators (auxiliary) Hydraulic systems Ice making machines

10 5 10 2 5 12.5 20 3 10 10 5 10

20 40 20 100 40 16 10 67 20 20 40 20

24 48 24 100 48 19.2 12 80.4 24 24 48 24

13.5 30 13.5 100 30 10.5 7 67 13.5 13.5 30 13.5

16.2 36 16.2 100 36 12.6 8.4 80.4 16.2 16.2 36 16.2

www.ird.govt.nz


DV depn rate (%)


SL depn rate (%)


Fishing (see also “Meat and fish processing”) (FISH) – continued Inflatable pipeline plug (PROV) Instrumentation (electronic) Insulation to refrigerated holds Lifejackets Life rafts Nets (fishing) bottom trawl, complete with accessories Nets (fishing) other, complete with accessories Peurulus (baby crayfish) traps Pipeline crawler (PROV) Piping Refrigeration systems Safety equipment (other) Vessels (fishing, non-steel hulled) Vessels (fishing, steel hulled over 20 m) Vessels (fishing, steel hulled under 20 m) Winches Wire (trawl)

3 5 15.5 4 8 1 2 1 5 10 10 4 20 15.5 20 10 1

67 40 13 50 25 100 100 100 40 20 20 50 10 13 10 20 100

80.4 48 15.6 60 30 100 100 100 48 24 24 60 12 15.6 12 24 100

67 30 8.5 40 17.5 100 100 100 30 13.5 13.5 40 7 8.5 7 13.5 100

80.4 36 10.2 48 21 100 100 100 36 16.2 16.2 48 8.4 10.2 8.4 16.2 100

Food processing (FOOD) Batter systems Blanchers Bottling machine lines Box tippers Centrifuges Chocolate manufacturing plant (default class) Closers (cans) Closing machines (cartons) Conche Confectionary plant (default class) Containers (storage) Control s (process) Conveyors Conveyors (crates) Cookers Cooling tunnels Crates (metal) Crates (plastic) Crates (wooden) Crating machines Decrating machines De-ionising plants Depalletising machines Depositors Destoners Dies Enrobers Evaporators Extractors Extruders Feeders (trough) Feeders (vibratory) Fillers Fillers (cans) Filters Filters (pre-coat vacuum) Food processors (industrial) Food processing machinery (default class) Fryers Gluing machines Grading machinery (computerised) Grading machinery (non-computerised) Heat exchangers Heat exchangers (scrape surface)

13 15.5 15.5 13 20 10 13 15.5 15.5 13 10 20 15.5 13 15.5 13 20 10 20 10 100 2 8 25 15.5 13 13 15.5 15.5 13 13 15.5 5 40 2 100 100 2 15.5 13 15.5 13 15.5 13 20 10 15.5 13 15.5 13 3 67 15.5 13 15.5 13 15.5 13 15.5 13 15.5 13 10 20 15.5 13 15.5 13 15.5 13 15.5 13 10 20 15.5 13 15.5 13 15.5 13 8 25 15.5 13 15.5 13 15.5 13

15.6 15.6 12 15.6 15.6 12 15.6 15.6 12 12 100 30 15.6 15.6 15.6 15.6 48 100 100 15.6 15.6 15.6 12 15.6 15.6 80.4 15.6 15.6 15.6 15.6 15.6 24 15.6 15.6 15.6 15.6 24 15.6 15.6 15.6 30 15.6 15.6 15.6

8.5 8.5 7 8.5 8.5 7 8.5 8.5 7 7 100 17.5 8.5 8.5 8.5 8.5 30 100 100 8.5 8.5 8.5 7 8.5 8.5 67 8.5 8.5 8.5 8.5 8.5 13.5 8.5 8.5 8.5 8.5 13.5 8.5 8.5 8.5 17.5 8.5 8.5 8.5

10.2 10.2 8.4 10.2 10.2 8.4 10.2 10.2 8.4 8.4 100 21 10.2 10.2 10.2 10.2 36 100 100 10.2 10.2 10.2 8.4 10.2 10.2 80.4 10.2 10.2 10.2 10.2 10.2 16.2 10.2 10.2 10.2 10.2 16.2 10.2 10.2 10.2 21 10.2 10.2 10.2

Part 1

19


20


Part 1

Food processing (FOOD) – continued Homogenisers Juicing plant Metal detectors Microwave ovens (industrial) Mills (colloid) Mincers Mixers Moulds Ovens Packing machinery (computerised) (not elsewhere specified) Packing machines (non-computerised) (not elsewhere specified) Packing machines (shrink wrap) Packing machines (vacuum) Palletising machines Peelers Pilot plants Presses (fruit) Retorts Roasters Rollers Slicers Sorting machinery (computerised) Sorting machinery (non-computerised) Stackers (boxes) Sugar refining equipment Sugar refining plant Taping machines (cartons) Tippers Trays Ultrafiltration plant Washers Washers (boxes) Washers (crates) Wrap sealers Wrapping machines (not elsewhere specified) Footwear manufacturing (FOOT) Footwear manufacturing machinery (default class) Attaching machines Benches Blocking machines Brushing machines Cementing machines Cutting machines (for circles) Dust collectors Edge setting machines Eyeletting machines Finishing machines Folding machines Footwear manufacturing machines (micro-processor controlled) Gluing machines Grading machines (patterns) Knives Lacing machines Lasting machines (electro/pneumatic or hydraulic) Lasting machines (mechanical) Lasts Marking machines Moulding machines Nailing machines Patterns Perforating machines


DV depn rate (%)


SL depn rate (%)


15.5 15.5 8 10 15.5 15.5 15.5 3 20 8

13 13 25 20 13 13 13 67 10 25

15.6 15.6 30 24 15.6 15.6 15.6 80.4 12 30

8.5 8.5 17.5 13.5 8.5 8.5 8.5 67 7 17.5

10.2 10.2 21 16.2 10.2 10.2 10.2 80.4 8.4 21

15.5 8 10 20 15.5 8 20 25 15.5 15.5 15.5 8 15.5 15.5 20 20 10 15.5 3 10 15.5 15.5 15.5 8 15.5

13 25 20 10 13 25 10 8 13 13 13 25 13 13 10 10 20 13 67 20 13 13 13 25 13

15.6 30 24 12 15.6 30 12 9.6 15.6 15.6 15.6 30 15.6 15.6 12 12 24 15.6 80.4 24 15.6 15.6 15.6 30 15.6

8.5 17.5 13.5 7 8.5 17.5 7 6 8.5 8.5 8.5 17.5 8.5 8.5 7 7 13.5 8.5 67 13.5 8.5 8.5 8.5 17.5 8.5

10.2 21 16.2 8.4 10.2 21 8.4 7.2 10.2 10.2 10.2 21 10.2 10.2 8.4 8.4 16.2 10.2 80.4 16.2 10.2 10.2 10.2 21 10.2

15.5 15.5 15.5 15.5 15.5 12.5 15.5 8 15.5 12.5 15.5 15.5

13 13 13 13 13 16 13 25 13 16 13 13

15.6 15.6 15.6 15.6 15.6 19.2 15.6 30 15.6 19.2 15.6 15.6

8.5 8.5 8.5 8.5 8.5 10.5 8.5 17.5 8.5 10.5 8.5 8.5

10.2 10.2 10.2 10.2 10.2 12.6 10.2 21 10.2 12.6 10.2 10.2

8 12.5 12.5 2 15.5 10 15.5 2 12.5 15.5 15.5 2 15.5

25 16 16 100 13 20 13 100 16 13 13 100 13

30 19.2 19.2 100 15.6 24 15.6 100 19.2 15.6 15.6 100 15.6

17.5 10.5 10.5 100 8.5 13.5 8.5 100 10.5 8.5 8.5 100 8.5

21 12.6 12.6 100 10.2 16.2 10.2 100 12.6 10.2 10.2 100 10.2

www.ird.govt.nz


DV depn rate (%)


SL depn rate (%)


15.5 20

13 10

15.6 12

8.5 7

10.2 8.4

15.5 20 20 12.5 12.5 15.5 12.5 15.5 10 15.5 15.5 15.5 12.5 10 2 15.5 15.5

13 10 10 16 16 13 16 13 20 13 13 13 16 20 100 13 13

15.6 12 12 19.2 19.2 15.6 19.2 15.6 24 15.6 15.6 15.6 19.2 24 100 15.6 15.6

8.5 7 7 10.5 10.5 8.5 10.5 8.5 13.5 8.5 8.5 8.5 10.5 13.5 100 8.5 8.5

10.2 8.4 8.4 12.6 12.6 10.2 12.6 10.2 16.2 10.2 10.2 10.2 12.6 16.2 100 10.2 10.2

Glass (GLAS) Arrissing machines Autoclaves Bending furnaces (for glass) Blowing machines (for glass) Cutting machines (for circles) Cutting machines (non-automatic) Cutting tables (automatic) Cutting tables (non-automatic) Drilling machines Drying machines Edge polishing machines Edge working machines Etching machines Flat glass (manufacturing machines) Furnaces Glass leading machines Glass working and moulding machinery (default class) Gob making machines Laminating machines Laminating ranges Lehrs Lifters (hand) Lifting frames Lifting slings Moulding machines (for glass) Moulds (for glass) Pallets (steel) Plate lifters Racks (for glass) Scrubbing machines Tooling (other than glass moulds) Tools (hand) Washing machines

15.5 25 20 20 5 15.5 15.5 20 15.5 15.5 15.5 15.5 15.5 20 10 15.5 15.5 20 15.5 15.5 20 3 15.5 5 20 3 15.5 15.5 25 15.5 5 3 15.5

13 8 10 10 40 13 13 10 13 13 13 13 13 10 20 13 13 10 13 13 10 67 13 40 10 67 13 13 8 13 40 67 13

15.6 9.6 12 12 48 15.6 15.6 12 15.6 15.6 15.6 15.6 15.6 12 24 15.6 15.6 12 15.6 15.6 12 80.4 15.6 48 12 80.4 15.6 15.6 9.6 15.6 48 80.4 15.6

8.5 6 7 7 30 8.5 8.5 7 8.5 8.5 8.5 8.5 8.5 7 13.5 8.5 8.5 7 8.5 8.5 7 67 8.5 30 7 67 8.5 8.5 6 8.5 30 67 8.5

10.2 7.2 8.4 8.4 36 10.2 10.2 8.4 10.2 10.2 10.2 10.2 10.2 8.4 16.2 10.2 10.2 8.4 10.2 10.2 8.4 80.4 10.2 36 8.4 80.4 10.2 10.2 7.2 10.2 36 80.4 10.2

Hotels, motels, restaurants, cafes, taverns and takeaway bars (HOTS) Appliances (domestic type) Bains-marie Bedding Beds Beer systems Beer tanks Benches

6.66 30 12.5 16 3 67 10 20 12.5 16 20 10 20 10

36 21 19.2 10.5 80.4 67 24 13.5 19.2 10.5 12 7 12 7

25.2 12.6 80.4 16.2 12.6 8.4 8.4

Footwear manufacturing (FOOT) – continued Polishing machines Presses (clicking) Presses (except clicking, revolution and travelling head presses) Presses (revolution) Presses (travelling head) Punching machines Riveting machines Scouring machines Setting machines (heat) Sewing benches Sewing machines Skiving machines Slitting machines Splitting machines Stapling machines Stitching machines Tools (press) Transport systems Trimming machines

Part 1

21


22


Part 1

Hotels, motels, restaurants, cafes, taverns and takeaway bars (HOTS) – continued Blankets Blenders Blinds Boiling pans Carpets (modular nylon tile construction) Carpets (other than modular nylon tile construction) Cash systems Cash s Chairs Coffee makers Compact discs Compact disc players Compressors Cookers Coolrooms Crockery Curtains Cutlery Dance floor Decorative articles Digital versatile disc players (DVD players) Digital versatile disc (DVD) recorders with hard drive Digital versatile disc (DVD) recorders without hard drive Digital versatile discs (DVDs) Dishwashers Display cabinets Drapes Drinks dispensers Electric blankets Evaporators Flagon fillers Food processors Freezer cabinets Fryers Fume hoods (other than stainless steel) Fume hoods (stainless steel) Furniture (fitted) Furniture (loose) Gas cylinders—LPG, including propane and butane Gas cylinders—others Glassware Glass washers Griddles Hand dryers (air type) Hotel, motel, restaurant, cafe, tavern and takeaway bar equipment and machinery (default class) Ice-cream dispensers Ice making machines Insect exterminators Integrated silk flower arrangements (PROV) Keg fittings Kitchen appliances (miscellaneous) Linen Lowerators Microwave ovens (commercial)—applies to the 2014 and subsequent income years Milkshake mixers Mixers Nip pourers Ornaments Paintings and drawings, in either case being property the value of which might reasonably be expected in normal circumstances to decline in value


DV depn rate (%)


SL depn rate (%)


5 40 6.66 30 8 25 13 15.5 15.5 13 5 40 5 40 5 40 20 10 6.66 30 1 100 5 40 12.5 16 12.5 16 10 20 3 67 8 25 67 3 20 10 20 10 5 40 4 50 5 40 2 100 20 10 12.5 16 8 25 16 12.5 3 67 16 12.5 8 25 6.66 30 16 12.5 12.5 16 13 15.5 20 10 15.5 13 10 20 8 25 12.5 16 3 67 8 25 12.5 16 3 67

48 36 30 15.6 15.6 48 48 48 24 36 100 48 19.2 19.2 12 80.4 30 80.4 12 24 48 60 48 100 24 19.2 30 19.2 80.4 19.2 30 36 19.2 19.2 15.6 12 15.6 24 30 19.2 80.4 30 19.2 80.4

30 21 17.5 8.5 8.5 30 30 30 13.5 21 100 30 10.5 10.5 7 67 17.5 67 7 13.5 30 40 30 100 13.5 10.5 17.5 10.5 67 10.5 17.5 21 10.5 10.5 8.5 7 8.5 13.5 17.5 10.5 67 17.5 10.5 67

36 25.2 21 10.2 10.2 36 36 36 16.2 25.2 100 36 12.6 12.6 8.4 80.4 21 80.4 8.4 16.2 36 48 36 100 16.2 12.6 21 12.6 80.4 12.6 21 25.2 12.6 12.6 10.2 8.4 10.2 16.2 21 12.6 80.4 21 12.6 80.4

12.5 12.5 12.5 6.66 2 12.5 6.66 3 12.5

16 16 16 30 100 16 30 67 16

19.2 19.2 19.2 36 100 19.2 36 80.4 19.2

10.5 10.5 10.5 21 100 10.5 21 67 10.5

12.6 12.6 12.6 25.2 100 12.6 25.2 80.4 12.6

8 8 15.5 3 10

25 25 13 67 20

na 30 15.6 80.4 24

17.5 17.5 8.5 67 13.5

na 21 10.2 80.4 16.2

20

10

12

7

8.4

www.ird.govt.nz

Hotels, motels, restaurants, cafes, taverns and takeaway bars (HOTS) – continued Peelers (vegetables) Pillows Pizza ovens (bench-top) — applies to the 2014 and subsequent income years Pizza ovens (bench-top, for long-term loan or hire) — applies to the 2014 and subsequent income years Prints (including limited edition prints) Ranges Refrigerated cabinets Rotisseries Sandwich makers Satellite dishes Saunas Set-top boxes with hard drive and personal video recorders (PVRs) with hard drive (PROV) Set-top boxes without hard drive and personal video recorders (PVRs) without hard drive Sinks Slicers Spa pools Stage Statues Tables Televisions Towel cabinets (continuous) Utensils (kitchen) Vending machines (automatic goods) Video game discs Video game players Video players Vinyl flooring Warming cabinets Waste disposers Laundry (LAUN) Clothes markers Continuous towels Detergent dispensers Dry-cleaning plant Dryers Floor mats Folding machines (commercial type) Folding machines (domestic type) Hand driers (air type) Hydro extractors Ironing boards (domestic type) Ironing machines (commercial type) Ironing machines (domestic type) Irons (commercial type) Irons (domestic type) Laundry plant and equipment (default class) Linen (for hire) Pressing machines (commercial type) Pressing machines (domestic type) Spotting tables Towel cabinets (continuous) Washing machines Leisure (LEIS) Leisure equipment (default class) Amusement park rides (non-self driven) Amusement park rides (self-driven)


DV depn rate (%)


SL depn rate (%)


12.5 3

16 67

19.2 80.4

10.5 67

12.6 80.4

6.66

30

na

21

na

5 10 12.5 12.5 12.5 8 12.5 15.5

40 20 16 16 16 25 16 13

na 24 19.2 19.2 19.2 30 19.2 15.6

30 13.5 10.5 10.5 10.5 17.5 10.5 8.5

na 16.2 12.6 12.6 12.6 21 12.6 10.2

4

50

60

40

48

5 20 12.5 12.5 20 10 10 5 6.66 3 5 1 3 5 10 12.5 8

40 10 16 16 10 20 20 40 30 67 40 100 67 40 20 16 25

48 12 19.2 19.2 12 24 24 48 36 80.4 48 100 80.4 48 24 19.2 30

30 7 10.5 10.5 7 13.5 13.5 30 21 67 30 100 67 30 13.5 10.5 17.5

36 8.4 12.6 12.6 8.4 16.2 16.2 36 25.2 80.4 36 100 80.4 36 16.2 12.6 21

8 6.66 3 8 8 3 12.5 3 3 12.5 3 12.5 3 8 3 8 3 12.5 3 12.5 6.66 8

25 30 67 25 25 67 16 67 67 16 67 16 67 25 67 25 67 16 67 16 30 25

30 36 80.4 30 30 80.4 19.2 80.4 80.4 19.2 80.4 19.2 80.4 30 80.4 30 80.4 19.2 80.4 19.2 36 30

17.5 21 67 17.5 17.5 67 10.5 67 67 10.5 67 10.5 67 17.5 67 17.5 67 10.5 67 10.5 21 17.5

21 25.2 80.4 21 21 80.4 12.6 80.4 80.4 12.6 80.4 12.6 80.4 21 80.4 21 80.4 12.6 80.4 12.6 25.2 21

3 20 10

67 10 20

80.4 12 24

67 7 13.5

80.4 8.4 16.2

Part 1

23


24


Part 1

Leisure (LEIS) – continued Base sand, gravel and drainage (including drainage trenches but not including land contouring) (PROV 25) Bicycles Billiard tables Binoculars Boats (inflatable) Boat lift storage system (inflatable) Bumper boats Buoyancy compensator Camera equipment Cameras Campervans (including Motorhomes) acquired on or after 1 April 2005 but prior to the 2010/11 income year Campervans acquired during or after the 2010/1 income year Camping equipment (miscellaneous) Caravans Casino games (non-electronic) Chairlifts Cinema furniture Cinema projectors Cinema screens Circus equipment Clothing (for hire) Compact discs Compact disc players Costumes (for hire) Dance floor Digital versatile disc players (DVD players) Digital versatile discs (DVDs) Disco lighting Dodgems Electronic instruments Equestrian arena consisting of permanent construction materials excluding the base course (2010/2011 and subsequent years) (PROV) Ferris wheels Firearms Fitness equipment Flight simulators (FTD and FNPT certifiable) aircraft specific (non-motion) Flight simulators (FTD and FNPT certifiable) upgradable/multi aircraft (non-motion) Flight simulators (non-certifiable) (non-motion) Floodlight towers Gambling machines (electronic) Games equipment Gaming machines (electronic) Golf ball placing machines and sensors Golf buggies Golf driving range, netting (for golf driving nets) Golf driving range, poles (for golf driving nets) Golf mats (stance and base, at golf driving/practice ranges) Gondolas and similar Hang gliders Harness Headphones Ice skates Ice skating plant Jetskis Jetboats Jukeboxes Karaoke systems LED screens (fixed, in use 24 hours per day)


DV depn rate (%)


SL depn rate (%)


20 5 12.5 5 8 8 10 3 3 3

10 40 16 40 25 25 20 67 67 67

na 48 19.2 48 30 30 24 80.4 80.4 80.4

7.5 30 10.5 30 17.5 17.5 13.5 67 67 67

na 36 12.6 36 21 21 16.2 80.4 80.4 80.4

10

20

24

13.5

16.2

8 5 12.5 8 20 10 10 10 15.5 3 2 5 3 20 5 2 5 10 5

18 40 16 25 10 20 20 20 13 67 100 40 67 10 40 100 40 20 40

21.6 48 19.2 30 12 24 24 24 15.6 80.4 100 48 80.4 12 48 100 48 24 48

12.5 30 10.5 17.5 7 13.5 13.5 13.5 8.5 67 100 30 67 7 30 100 30 13.5 30

15 36 12.6 21 8.4 16.2 16.2 16.2 10.2 80.4 100 36 80.4 8.4 36 100 36 16.2 36

19.2 12 24 48

10.5 7 13.5 30

12.6 8.4 16.2 36

17.5

21

8.5 40 6 30 67 30 67 17.5 30 7 100 7 67 30 30 67 8.5 30 13.5 30 30 17.5

10.2 48 7.2 36 80.4 36 80.4 21 36 8.4 100 8.4 80.4 36 36 80.4 10.2 36 16.2 36 36 21

12.5 20 10 5 8

16 10 20 40 25

15.5 13 4 50 25 8 5 40 3 67 5 40 3 67 8 25 5 40 20 10 2 100 20 10 3 67 5 40 5 40 3 67 15.5 13 5 40 10 20 5 40 5 40 8 25

30 15.6 60 9.6 48 80.4 48 80.4 30 48 12 100 12 80.4 48 48 80.4 15.6 48 24 48 48 30

www.ird.govt.nz

Leisure (LEIS) – continued LED screens (mobile and transportable) LED screens (fixed) Lifejackets Loudspeakers Marble rock instruments (heated or chilled and used in the massage process) (PROV) Marquee accessories (other than poles and frames) Marquee poles and frames (metal) Marquee poles and frames (metal with integral winching mechanism) Marquee poles (wood) Marquees (canvas roofs and walls, ropes/tie downs where permanently attached) Marquees (roofs and walls of fabric other than canvas, ropes/tie downs where permanently attached) Masks, snorkels and fins Media (recorded) Microphones Mini golf courses Model displays (semi-permanent) Motorhomes acquired during or after the 2010/11 income year MP3 and similar devices, such as iPods etc Musical instruments (brass bands) Musical instruments (except as shown elsewhere) Musical instruments (orchestras) Outboard motors Paintball firearms Parachutes Photofinishing equipment (on racecourses) Pianos (non-electric) Pistols, air Playground equipment Pool tables Racing stalls Rafts (inflatable) Records Rifles, air Rollerblades Roller-coasters Roller-skates Roof rack Roundabouts Saddlery Saunas Scoring systems (computerised) Ski boots/poles Skidoo Snooker tables Snow bikes (motorised) Snow groomers Snow making machines Snow skis/boards Snow throwers Snow toboggans Solarium beds Solarium lamps Spa pools Sports equipment Stabilised turf system matrix and infill (PROV 25) Stage Starting stalls Stereo components Stereo systems


DV depn rate (%)


SL depn rate (%)


10 15.5 5 5

20 13 40 40

24 15.6 48 48

13.5 8.5 30 30

16.2 10.2 36 36

25 5 10

8 40 20

9.6 48 24

6 30 13.5

7.2 36 16.2

8 15.5

25 13

30 15.6

17.5 8.5

21 10.2

8

25

30

17.5

21

5 2 2 5 15.5 20

40 100 100 40 13 10

48 100 100 48 15.6 12

30 100 100 30 8.5 7

36 100 100 36 10.2 8.4

21.6 na 9.6 30 9.6 48 100 80.4 30 9.6 24 15.6 19.2 12 30 100 24 80.4 12 80.4 48 12 48 15.6 30 100 48 19.2 48 48 24 100 30 80.4 48 48 24 80.4 na 12 12 48 48

12.5 67 6 17.5 6 30 100 67 17.5 6 13.5 8.5 10.5 7 17.5 100 13.5 67 7 67 30 7 30 8.5 17.5 100 30 10.5 30 30 13.5 100 17.5 67 30 30 13.5 67 13.5 7 7 30 30

15 na 7.2 21 7.2 36 100 80.4 21 7.2 16.2 10.2 12.6 8.4 21 100 16.2 80.4 8.4 80.4 36 8.4 36 10.2 21 100 36 12.6 36 36 16.2 100 21 80.4 36 36 16.2 80.4 na 8.4 8.4 36 36

8 18 3 67 8 25 8 25 8 25 5 40 2 100 67 3 8 25 8 25 10 20 15.5 13 16 12.5 20 10 25 8 2 100 10 20 67 3 20 10 3 67 5 40 20 10 5 40 15.5 13 8 25 2 100 5 40 12.5 16 5 40 5 40 10 20 2 100 8 25 3 67 5 40 5 40 10 20 3 67 10 20 20 10 20 10 5 40 5 40

Part 1

25


26


Part 1


DV depn rate (%)


SL depn rate (%)


Leisure (LEIS) – continued Suits Swimming pools (demountable) Synthetic grass, infill and shock attentuation pads (PROV 25) T Bar lifts/pomas Tanks (for air) Tapes (audio, recorded) Tarpaulins Telescopes (non-scientific) Televisions Tenpin bowling balls Tenpin bowling lanes Tenpin bowling machinery Tenpin bowling shoes Tents Timing systems (computerised) Totalisators Toys Tramping boots Trampolines Tricycles Tyre chains Vending machines (for tickets) Video cameras Video cassette recorders/players Video game discs Video game players Video projectors Video tapes (recorded) Watering systems (PROV 25) Water skis Water slides Weightlifting equipment Wetsuits and booties Windsurfers

3 5 10 12.5 10 2 5 5 5 3 20 15.5 3 5 8 8 3 2 8 5 3 8 5 5 2 3 5 2 20 3 20 12.5 2 3

67 40 20 16 20 100 40 40 40 67 10 13 67 40 25 25 67 100 25 40 67 25 40 40 100 67 40 100 10 67 10 16 100 67

80.4 48 na 19.2 24 100 48 48 48 80.4 12 15.6 80.4 48 30 30 80.4 100 30 48 80.4 30 48 48 100 80.4 48 100 na 80.4 12 19.2 100 80.4

67 30 13.5 10.5 13.5 100 30 30 30 67 7 8.5 67 30 17.5 17.5 67 100 17.5 30 67 17.5 30 30 100 67 30 100 7.5 67 7 10.5 100 67

80.4 36 na 12.6 16.2 100 36 36 36 80.4 8.4 10.2 80.4 36 21 21 80.4 100 21 36 80.4 21 36 36 100 80.4 36 100 na 80.4 8.4 12.6 100 80.4

Manufacturers (not elsewhere specified) (MANF) Abrasives manufacturing plant Activated carbon manufacturing plant Ammunition manufacturing plant Brush manufacturing plant Candle manufacturing plant Carbon black manufacturing plant Carbon brush manufacturing plant Carbon paper manufacturing plant Carbon ribbon manufacturing plant Charcoal manufacturing plant Christmas decoration manufacturing plant lens manufacturing plant Electric lamp manufacturing plant Fireworks manufacturing plant Gasket manufacturing plant General manufacturing plant and equipment (default class) Hearing aid manufacturing plant Match manufacturing plant Metal roofing manufacturing plant Packing manufacturing plant Pen manufacturing plant Plumbing display products and custom display stand Spark plug manufacturing plant Spectacle manufacturing plant Steel pipe manufacturing plant Transformer manufacturing plant Venetian blind manufacturing plant Welding rod manufacturing plant

20 15.5 20 12.5 20 15.5 15.5 12.5 12.5 20 12.5 12.5 20 15.5 20 15.5 12.5 20 20 20 12.5 5 20 12.5 25 25 12.5 20

10 13 10 16 10 13 13 16 16 10 16 16 10 13 10 13 16 10 10 10 16 40 10 16 8 8 16 10

12 15.6 12 19.2 12 15.6 15.6 19.2 19.2 12 19.2 19.2 12 15.6 12 15.6 19.2 12 12 12 19.2 48 12 19.2 9.6 9.6 19.2 12

7 8.5 7 10.5 7 8.5 8.5 10.5 10.5 7 10.5 10.5 7 8.5 7 8.5 10.5 7 7 7 10.5 30 7 10.5 6 6 10.5 7

8.4 10.2 8.4 12.6 8.4 10.2 10.2 12.6 12.6 8.4 12.6 12.6 8.4 10.2 8.4 10.2 12.6 8.4 8.4 8.4 12.6 36 8.4 12.6 7.2 7.2 12.6 8.4

www.ird.govt.nz

Meat and fish processing (MEAT) Analysing equipment (for meat fat) Balancers Bandsaws Barrels (plastic, wooden) Beef rollers Bolt guns (captive) Bowl choppers Boxes (plastic, wooden) Brine injectors Carcass rails Casings equipment Casks (plastic, wooden) Choppers Conveyor chains (animal) Conveyors Dehairing machines Decanters Digesters Dryers (meat) Electrical conditioning equipment Electrical stimulation equipment Elevators Filleting machines (for fish) Fluming Freezers (for carcasses) Freezers (for cartons) Gambrels Grading systems (electronic) Heading machines (for fish) Heat recovery plant Hydrolisers Linking equipment (sausages) Meat and fish processing plant and equipment (default class) Meat massagers Meat skinning/derinding machines Metal detectors Mincers Offal blowers Packaging machinery (vacuum) Pallets (for carcasses) Pallets (for cartons) Patty forming equipment Percolators Pneumatic rise and fall operator stands Prebreakers/hoggers Presses (tallow) Saws (electric) Saws (hydraulic) Saws (pneumatic) Separators Sharpeners Shrink tunnels Skids Skin pullers Skinning machines (for fish) Smoke house plant Sterilisers Stuffing equipment (sausages) Stunners Tenderisers Tubs (plastic, wooden) Viscera tables Washers


DV depn rate (%)


SL depn rate (%)


10 10 12.5 5 15.5 3 15.5 5 8 25 15.5 5 15.5 15.5 15.5 15.5 12.5 25 20 12.5 12.5 15.5 10 25 15.5 15.5 8 8 10 12.5 15.5 12.5

20 20 16 40 13 67 13 40 25 8 13 40 13 13 13 13 16 8 10 16 16 13 20 8 13 13 25 25 20 16 13 16

24 24 19.2 48 15.6 80.4 15.6 48 30 9.6 15.6 48 15.6 15.6 15.6 15.6 19.2 9.6 12 19.2 19.2 15.6 24 9.6 15.6 15.6 30 30 24 19.2 15.6 19.2

13.5 13.5 10.5 30 8.5 67 8.5 30 17.5 6 8.5 30 8.5 8.5 8.5 8.5 10.5 6 7 10.5 10.5 8.5 13.5 6 8.5 8.5 17.5 17.5 13.5 10.5 8.5 10.5

16.2 16.2 12.6 36 10.2 80.4 10.2 36 21 7.2 10.2 36 10.2 10.2 10.2 10.2 12.6 7.2 8.4 12.6 12.6 10.2 16.2 7.2 10.2 10.2 21 21 16.2 12.6 10.2 12.6

15.5 15.5 15.5 8 15.5 25 10 20 20 15.5 15.5 15.5 15.5 20 10 10 10 12.5 12.5 12.5 8 15.5 10 12.5 15.5 12.5 5 15.5 5 15.5 12.5

13 13 13 25 13 8 20 10 10 13 13 13 13 10 20 20 20 16 16 16 25 13 20 16 13 16 40 13 40 13 16

15.6 15.6 15.6 30 15.6 9.6 24 12 12 15.6 15.6 15.6 15.6 12 24 24 24 19.2 19.2 19.2 30 15.6 24 19.2 15.6 19.2 48 15.6 48 15.6 19.2

8.5 8.5 8.5 17.5 8.5 6 13.5 7 7 8.5 8.5 8.5 8.5 7 13.5 13.5 13.5 10.5 10.5 10.5 17.5 8.5 13.5 10.5 8.5 10.5 30 8.5 30 8.5 10.5

10.2 10.2 10.2 21 10.2 7.2 16.2 8.4 8.4 10.2 10.2 10.2 10.2 8.4 16.2 16.2 16.2 12.6 12.6 12.6 21 10.2 16.2 12.6 10.2 12.6 36 10.2 36 10.2 12.6

Part 1

27


28


Part 1

Meat and fish processing (MEAT) – continued Washing drums (for fish) Weighing systems (electronic) Yard gratings Medical and medical laboratory (MEDI) Alarms (for patients) Anaesthesia equipment Analysers Audiometers Autoclaves Baths (water) Bedding Beds (domestic type) Beds (Hi-Lo) Beds (standard) Blood warmers Breathing apparatus Centrifuges Chambers (vacuum) Chiropractors’ couches Chromatographs Computer controlled tablet dispensing systems (2009/2010 and subsequent years) (PROV) Crematoriums Crutches Cylinders (gas) Defibrillators Dental chairs Dental units Dialysis/by machines Diathermy equipment Electrical test meters Electrocardiographs Electrodiagnostic equipment Electronic balances Electrosurgical equipment Fibre-optic scopes Fitness equipment Flasks (vacuum) Flow measuring equipment Freezers Fume cabinets Furnaces Furniture (fixed) Furniture (loose, laboratory) Furniture (loose, medical) Gamma cameras Hoists (for patients) Humidifiers Hydrocollators Incinerators (pathological) Incubators (laboratory) Infant incubators Infusion pumps (and the like) Instruments (hand held) Invalid scooters Irradiation plant Lamps (for treatment) Laparoscopic equipment Laser surgical and dental equipment Lighting (examination) Lighting (operating theatre) Linear accelerator/simulator Linen


DV depn rate (%)


SL depn rate (%)


15.5 8 15.5

13 25 13

15.6 30 15.6

8.5 17.5 8.5

10.2 21 10.2

5 10 8 8 20 12.5 3 8 10 15.5 10 10 10 10 15.5 8

40 20 25 25 10 16 67 25 20 13 20 20 20 20 13 25

48 24 30 30 12 19.2 80.4 30 24 15.6 24 24 24 24 15.6 30

30 13.5 17.5 17.5 7 10.5 67 17.5 13.5 8.5 13.5 13.5 13.5 13.5 8.5 17.5

36 16.2 21 21 8.4 12.6 80.4 21 16.2 10.2 16.2 16.2 16.2 16.2 10.2 21

5 25 1 5 6.66 15.5 8 8 6.66 8 8 6.66 8 6.66 5 5 10 6.66 10 15.5 15.5 20 10 10 8 10 5 10 20 12.5 8 5 5 8 25 8 4 5 12.5 12.5 10 3

40 8 100 40 30 13 25 25 30 25 25 30 25 30 40 40 20 30 20 13 13 10 20 20 25 20 40 20 10 16 25 40 40 25 8 25 50 40 16 16 20 67

48 9.6 100 48 36 15.6 30 30 36 30 30 36 30 36 48 48 24 36 24 15.6 15.6 12 24 24 30 24 48 24 12 19.2 30 48 48 30 9.6 30 60 48 19.2 19.2 24 80.4

30 6 100 30 21 8.5 17.5 17.5 21 17.5 17.5 21 17.5 21 30 30 13.5 21 13.5 8.5 8.5 7 13.5 13.5 17.5 13.5 30 13.5 7 10.5 17.5 30 30 17.5 6 17.5 40 30 10.5 10.5 13.5 67

36 7.2 100 36 25.2 10.2 21 21 25.2 21 21 25.2 21 25.2 36 36 16.2 25.2 16.2 10.2 10.2 8.4 16.2 16.2 21 16.2 36 16.2 8.4 12.6 21 36 36 21 7.2 21 48 36 12.6 12.6 16.2 80.4

www.ird.govt.nz

Medical and medical laboratory (MEDI) – continued Mannequins Marble rock instruments (heated or chilled and used in the massage process) (PROV) Medical, veterinary, dental, optical, chiropractors, funeral directors (excluding casket-making machinery) and medical laboratory plant and equipment (default class) Microscope equipment Microtomes Operating tables Optical equipment Orthopaedic appliances Oscilloscopes Ovens Patient monitoring equipment Physiotherapy equipment Psychological testing sets Radiation detection equipment Recorders Refrigerators Respiration apparatus Resuscitators Saunas Scanners Skeletons Sluicers Solarium beds Solarium lamps Spa pools Spectrophotometers Splints Sterilisers Surgical implant instrument sets (orthopaedic) Tools (power) Treatment planning system (radiotherapy) Trusses Ultrasonic diagnostic equipment Ultrasonic equipment Ultrasonic scanners (used outdoors by veterinarians) Vaporisers/absorbers Ventilators Vessels (vacuum) Walking frames Washing decontaminators Weighing equipment (for patients—electronic) Weighing equipment (for patients—mechanical) Wheelchairs (non-powered) Wheelchairs (powered) X-ray cassettes X-ray equipment (except as shown elsewhere) X-ray equipment (mobile) X-ray processors X-ray viewers Metal industries (primary) and foundries (METL) Assembly lines (anode) Carbon block plant Casting machines Core blowing machines Core stoves Cupolas Die casting machines Die casting moulds Extruding plant and equipment (aluminium)


DV depn rate (%)


SL depn rate (%)


13.5

16.2

10 20

24

25

8

9.6

6

7.2

8 10 10 15.5 10 3 8 12.5 6.66 10 10 8 8 8 10 8 15.5 10 10 10 5 5 10 8 1 20 3 8 6.66 3 5 8 4 10 8 10 3 8 12 20 8 6.66 5 10 8 8 12.5

25 20 20 13 20 67 25 16 30 20 20 25 25 25 20 25 13 20 20 20 40 40 20 25 100 10 67 25 30 67 40 25 50 20 25 20 67 25 20 10 25 30 40 20 25 25 16

30 24 24 15.6 24 80.4 30 19.2 36 24 24 30 30 30 24 30 15.6 24 24 24 48 48 24 30 100 12 80.4 30 36 80.4 48 30 60 24 30 24 80.4 30 24 12 30 36 48 24 30 30 19.2

17.5 13.5 13.5 8.5 13.5 67 17.5 10.5 21 13.5 13.5 17.5 17.5 17.5 13.5 17.5 8.5 13.5 13.5 13.5 30 30 13.5 17.5 100 7 67 17.5 21 67 30 17.5 40 13.5 17.5 13.5 67 17.5 13.5 7 17.5 21 30 13.5 17.5 17.5 10.5

21 16.2 16.2 10.2 16.2 80.4 21 12.6 25.2 16.2 16.2 21 21 21 16.2 21 10.2 16.2 16.2 16.2 36 36 16.2 21 100 8.4 80.4 21 25.2 80.4 36 21 48 16.2 21 16.2 80.4 21 16.2 8.4 21 25.2 36 16.2 21 21 12.6

20 15.5 15.5 20 20 25 15.5 5 20

10 13 13 10 10 8 13 40 10

12 15.6 15.6 12 12 9.6 15.6 48 12

7 8.5 8.5 7 7 6 8.5 30 7

8.4 10.2 10.2 8.4 8.4 7.2 10.2 36 8.4

Part 1

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Part 1

Metal industries (primary) and foundries (METL) – continued Extruding plant and equipment (lead) Fettling machines Forging presses Furnaces (excluding primary steel making) Furnaces (for steel making) Hammers (power) Hardening furnaces Ladles Loading facilities (ships) Mills (rolling) Moulding boxes Moulding machines Patterns Potlines (aluminium) Primary metal industry plant and equipment (default class) Sand handling plants Sand stripping machines Scrap recovery plant Steel making ancillary equipment (except as elsewhere described) Steel making plant Unloading facilities (ships) Milling (including grain handling and seed cleaning) (MILL) Air locks Aspirators Augers Bins Blowers Blowlines Brushes Cleaners Concentrators Conveyors Coolers (pellet) Crumblers Damping units Detachers Dischargers Disrupters Dressers Dryers (grain) Dust collectors Elevators Entoleters Fillers (sacks) Finishers Graders Gravity tables Measurers Milling, grain handling and seed cleaning machinery (default class) Mills (grinding) Mills (hammer) Mills (roller) Mixers Pasta plant Presses (pelletising) Pulverisers Purifiers Reels Scalpers Scourers Screens


DV depn rate (%)


SL depn rate (%)


20 15.5 20 20 25 25 20 10 20 25 10 20 5 20 20 20 20 20

10 13 10 10 8 8 10 20 10 8 20 10 40 10 10 10 10 10

12 15.6 12 12 9.6 9.6 12 24 12 9.6 24 12 48 12 12 12 12 12

7 8.5 7 7 6 6 7 13.5 7 6 13.5 7 30 7 7 7 7 7

8.4 10.2 8.4 8.4 7.2 7.2 8.4 16.2 8.4 7.2 16.2 8.4 36 8.4 8.4 8.4 8.4 8.4

25 25 20

8 8 10

9.6 9.6 12

6 6 7

7.2 7.2 8.4

15.5 13 20 10 13 15.5 25 8 10 20 10 20 20 10 10 20 20 10 20 10 10 20 20 10 20 10 20 10 15.5 13 20 10 20 10 15.5 13 12.5 16 20 10 20 10 20 10 20 10 20 10 20 10 15.5 13

15.6 8.5 12 7 15.6 8.5 9.6 6 24 13.5 12 7 12 7 12 7 12 7 12 7 12 7 12 7 24 13.5 12 7 15.6 8.5 12 7 12 7 15.6 8.5 19.2 10.5 12 7 12 7 12 7 12 7 12 7 12 7 15.6 8.5

10.2 8.4 10.2 7.2 16.2 8.4 8.4 8.4 8.4 8.4 8.4 8.4 16.2 8.4 10.2 8.4 8.4 10.2 12.6 8.4 8.4 8.4 8.4 8.4 8.4 10.2

20 12.5 12.5 25 20 15.5 20 12.5 20 20 20 20 20

12 19.2 19.2 9.6 12 15.6 12 19.2 12 12 12 12 12

8.4 12.6 12.6 7.2 8.4 10.2 8.4 12.6 8.4 8.4 8.4 8.4 8.4

10 16 16 8 10 13 10 16 10 10 10 10 10

7 10.5 10.5 6 7 8.5 7 10.5 7 7 7 7 7

www.ird.govt.nz


DV depn rate (%)


SL depn rate (%)


Milling (including grain handling and seed cleaning) (MILL) – continued Seed coating machines Separators Sifters Silos (concrete) Silos (except concrete) Stoners Thrashers

15.5 20 20 50 25 20 20

13 10 10 4 8 10 10

15.6 12 12 4.8 9.6 12 12

8.5 7 7 3 6 7 7

10.2 8.4 8.4 3.6 7.2 8.4 8.4

Mining (see also “Contractors, builders and quarrying”) (MING) Bulldozers (surface mining) Coal trucks Conveyors Cutting machines Draglines Drilling machines (above ground, excluding percussion type) Drilling machines (percussion type) Drilling machines (underground) Dump trucks Dump trucks (surface mining) Electrical reticulation (underground) Excavators (surface mining) Gold dredges Graders (surface mining) Loaders (surface mining) Mining plant (continuous) Mining plant (long-wall) Mining plant and equipment (default class) Pit props (for permanent roads) Rail lines Roof bolters Ropeways (overground) Shovels Shovels (surface mining) Shuttle cars Stone dusters Transporters Tunnelling machines Winding gear

10 10 5 10 15.5 10 5 3 10 10 10 10 15.5 10 10 10 10 10 5 15.5 3 20 15.5 10 10 5 10 10 20

20 20 40 20 13 20 40 67 20 20 20 20 13 20 20 20 20 20 40 13 67 10 13 20 20 40 20 20 10

24 24 48 24 15.6 24 48 80.4 24 24 24 24 15.6 24 24 24 24 24 48 15.6 80.4 12 15.6 24 24 48 24 24 12

13.5 13.5 30 13.5 8.5 13.5 30 67 13.5 13.5 13.5 13.5 8.5 13.5 13.5 13.5 13.5 13.5 30 8.5 67 7 8.5 13.5 13.5 30 13.5 13.5 7

16.2 16.2 36 16.2 10.2 16.2 36 80.4 16.2 16.2 16.2 16.2 10.2 16.2 16.2 16.2 16.2 16.2 36 10.2 80.4 8.4 10.2 16.2 16.2 36 16.2 16.2 8.4

Oil and gas industry (OILG) Bitumen making plant Cascades (CNG) CNG compressors CNG equipment (ancillary) Coalescers/dehydrators Control monitoring systems (forecourt) Couplings (hydrant) Couplings (underwing) Distillation columns Drilling rigs/platforms (land based) Drilling rigs/platforms (ocean going) Filters (liquid separator) Filters (water separation) Gas cylinders (acquired before October 1996) Gas cylinders—LPG, including propane and butane Gas cylinders—others Hydrogen manufacturing unit (HMU) catalyst Hydrocracker catalyst—non-rechargeable Hydrocracker catalyst—rechargeable Inflatable pipeline plug (PROV) Oil and gas industry plant and equipment (default class) Oil drums (re-usable)

15.5 20 12.5 12.5 15.5 5 15.5 15.5 15.5 15.5 15.5 15.5 15.5 5 8 12.5 5 2 4 3 15.5 3

13 10 16 16 13 40 13 13 13 13 13 13 13 40 25 16 40 100 50 67 13 67

15.6 12 19.2 19.2 15.6 48 15.6 15.6 15.6 15.6 15.6 15.6 15.6 48 30 19.2 48 100 60 80.4 15.6 80.4

8.5 7 10.5 10.5 8.5 30 8.5 8.5 8.5 8.5 8.5 8.5 8.5 30 17.5 10.5 30 100 40 67 8.5 67

10.2 8.4 12.6 12.6 10.2 36 10.2 10.2 10.2 10.2 10.2 10.2 10.2 36 21 12.6 36 100 48 80.4 10.2 80.4

Part 1

31


32


Part 1


DV depn rate (%)


SL depn rate (%)


Oil and gas industry (OILG) – continued Meters (bulk) Pilot plants Pipeline crawler (PROV) Pipes (oil drilling) Piping Production platforms Pumps (donkey) Pumps (forecourt fuel) Refiners Tanks (LPG storage) Tanks (storage) Tanks (underground)

15.5 5 5 5 20 20 15.5 12.5 15.5 20 25 20

13 40 40 40 10 10 13 16 13 10 8 10

15.6 48 48 48 12 12 15.6 19.2 15.6 12 9.6 12

8.5 30 30 30 7 7 8.5 10.5 8.5 7 6 7

10.2 36 36 36 8.4 8.4 10.2 12.6 10.2 8.4 7.2 8.4

Packaging (excluding plastic packaging) (PACK) Valves Closing machines (cans) Closing machines (cartons) Corrugating machines Creasers Cutters Die cutters Dies (creasing) Dies (cutting) Folders Forming machines (cans) Forming machines (cartons) Forms (creasing) Forms (cutting) Gluers Mixers (clamp-on) Mixing machines Packaging manufacturing machinery (default class) Paper bag making machines Presses (can blanking) Printing machines (automated inkjet flatbed) Printing machines (flexographic) Printing machines (gravure) Printing machines (offset) Rollers (if shown separately from machines) Seaming machines (cans) Slitters Slotters Stacking machines Stitching machines

20 15.5 15.5 25 15.5 15.5 15.5 2 2 15.5 15.5 15.5 2 2 15.5 8 15.5 15.5 15.5 15.5 10 15.5 15.5 15.5 5 15.5 15.5 15.5 15.5 15.5

10 13 13 8 13 13 13 100 100 13 13 13 100 100 13 25 13 13 13 13 20 13 13 13 40 13 13 13 13 13

12 15.6 15.6 9.6 15.6 15.6 15.6 100 100 15.6 15.6 15.6 100 100 15.6 30 15.6 15.6 15.6 15.6 na 15.6 15.6 15.6 48 15.6 15.6 15.6 15.6 15.6

7 8.5 8.5 6 8.5 8.5 8.5 100 100 8.5 8.5 8.5 100 100 8.5 17.5 8.5 8.5 8.5 8.5 13.5 8.5 8.5 8.5 30 8.5 8.5 8.5 8.5 8.5

8.4 10.2 10.2 7.2 10.2 10.2 10.2 100 100 10.2 10.2 10.2 100 100 10.2 21 10.2 10.2 10.2 10.2 na 10.2 10.2 10.2 36 10.2 10.2 10.2 10.2 10.2

12.5 15.5 15.5

16 13 13

19.2 15.6 15.6

10.5 8.5 8.5

12.6 10.2 10.2

5 12.5 8 8 5 15.5 12.5 12.5 12.5

40 16 25 25 40 13 16 16 16

48 19.2 30 30 48 15.6 19.2 19.2 19.2

30 10.5 17.5 17.5 30 8.5 10.5 10.5 10.5

36 12.6 21 21 36 10.2 12.6 12.6 12.6

12.5 15.5 20 25

16 13 10 8

19.2 15.6 12 9.6

10.5 8.5 7 6

12.6 10.2 8.4 7.2

Pharmaceuticals (PHAR) Capping machines Capsulating machines Coating machines Computer controlled tablet dispensing systems (2009/2010 and subsequent years) (PROV) Conveyors Counting machines Dedusting machines Dies (tabletting) Dust extraction plant Filling machines (liquid) Granulators Grinding mills Pharmaceutical manufacturing plant and equipment (default class) Tabletting machines Tanks (other than stainless steel) Tanks (stainless steel)

www.ird.govt.nz


DV depn rate (%)


SL depn rate (%)


25

8

9.6

6

7.2

Plastics (PLAS) Plastics working/moulding machinery (default class) Agglomerators Air rings Bandsaws (foam) Bending machines (plastic) Blowing towers Bombarders Coating ranges (PVC) Crumbling machines (foam) Cut-off machines Dehumidifiers Die carts Die heaters/coolers Dies (of all descriptions) Dryers Embossing machines Extruders Feeders/loaders (granules) Foaming machines (portable) Granulators Guiders Haul-throughs Haul-ups Hoppers Manufacturing plant (polyurethane foam) Mixers (resin) Mould heaters/coolers Moulding machines (blow) Moulding machines (compression) Moulding machines (injection) Moulding machines (rotational) Moulding machines (vacuum) Moulding plant (polystyrene) Moulds (of all descriptions) Peeling machines Plastic bag making machines Screen changers Slitters Splitting machines Spraying plants (fibreglass resin) Thickness gauges Treaters Welders (plastic) Winders

15.5 8 12.5 15.5 12.5 25 15.5 20 15.5 15.5 8 12.5 8 3 8 25 15.5 8 10 8 8 15.5 15.5 8 15.5 15.5 8 15.5 15.5 15.5 15.5 15.5 15.5 3 15.5 12.5 8 15.5 15.5 8 5 5 15.5 15.5

13 25 16 13 16 8 13 10 13 13 25 16 25 67 25 8 13 25 20 25 25 13 13 25 13 13 25 13 13 13 13 13 13 67 13 16 25 13 13 25 40 40 13 13

15.6 30 19.2 15.6 19.2 9.6 15.6 12 15.6 15.6 30 19.2 30 80.4 30 9.6 15.6 30 24 30 30 15.6 15.6 30 15.6 15.6 30 15.6 15.6 15.6 15.6 15.6 15.6 80.4 15.6 19.2 30 15.6 15.6 30 48 48 15.6 15.6

8.5 17.5 10.5 8.5 10.5 6 8.5 7 8.5 8.5 17.5 10.5 17.5 67 17.5 6 8.5 17.5 13.5 17.5 17.5 8.5 8.5 17.5 8.5 8.5 17.5 8.5 8.5 8.5 8.5 8.5 8.5 67 8.5 10.5 17.5 8.5 8.5 17.5 30 30 8.5 8.5

10.2 21 12.6 10.2 12.6 7.2 10.2 8.4 10.2 10.2 21 12.6 21 80.4 21 7.2 10.2 21 16.2 21 21 10.2 10.2 21 10.2 10.2 21 10.2 10.2 10.2 10.2 10.2 10.2 80.4 10.2 12.6 21 10.2 10.2 21 36 36 10.2 10.2

Pottery, tile and brick making (POTT) Arcs Blungers Charges (ball mill) Cleaning machines (brick) Conveyors Cutting machines Decorating machines Dryers Fettling machines Flatware and similar making machines Fume fans Fume hoods Glazing benches Glazing machines Kiln truck rails

25 25 3 8 15.5 15.5 12.5 15.5 15.5 15.5 15.5 15.5 15.5 15.5 25

8 8 67 25 13 13 16 13 13 13 13 13 13 13 8

9.6 9.6 80.4 30 15.6 15.6 19.2 15.6 15.6 15.6 15.6 15.6 15.6 15.6 9.6

6 6 67 17.5 8.5 8.5 10.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 6

7.2 7.2 80.4 21 10.2 10.2 12.6 10.2 10.2 10.2 10.2 10.2 10.2 10.2 7.2

Pharmaceuticals (PHAR) – continued Vessels (reactor)

Part 1

33


34


Part 1

Pottery, tile and brick making (POTT) – continued Kiln trucks Kilns (brick firing) Kilns (other than tunnel and brick firing kilns) Kilns (tunnel) Lathes (turning) Mills (ball) Mills (edge runner) Mills (jar) Mills (pan) Mills (pug) Mixers Mottling machines Moulds (plaster) Ovens (curing) Pallet boards Potters’ wheels Pottery, tile and brick making plant and equipment (default class) Presses (brick or similar) Presses (dry, hand-operated) Presses (dry, hydraulic or motorised) Presses (filter) Presses (wet) Pumps (slip) Screen printing machines Screens (vibratory) Sifting machines Spray booths Tanks (brick holding) Tanks (cement) Tanks (concrete holding) Tanks (wooden) Testing equipment (for insulators) Power generation and electrical reticulation systems (POWR) Accumulators Batteries Cable locators Cabling Cabling (submarine) Capacitors Circuit breakers Computerised load control equipment Condensers Converters (rotary) Cooling tower (concrete) Culverts (concrete) Electricity revenue and data logging terminals Electricity revenue and data logging terminals (when leased) Engines (hot air) Frequency changers Generators (CNG, not standby) Generators (diesel, not standby) Generators (gas) Generators (LPG, not standby) Generators (oil fired) Generators (standby) Generators (steam) Generators (water) Metering equipment Methane production plant (from refuse) Poles (power, excluding wooden) Poles (power, wooden)


DV depn rate (%)


SL depn rate (%)


20 25 20 25 20 20 25 12.5 25 20 15.5 15.5 3 15.5 3 12.5

10 8 10 8 10 10 8 16 8 10 13 13 67 13 67 16

12 9.6 12 9.6 12 12 9.6 19.2 9.6 12 15.6 15.6 80.4 15.6 80.4 19.2

7 6 7 6 7 7 6 10.5 6 7 8.5 8.5 67 8.5 67 10.5

8.4 7.2 8.4 7.2 8.4 8.4 7.2 12.6 7.2 8.4 10.2 10.2 80.4 10.2 80.4 12.6

20 15.5 20 15.5 25 15.5 15.5 8 8 8 15.5 25 20 25 20 12.5

10 13 10 13 8 13 13 25 25 25 13 8 10 8 10 16

12 15.6 12 15.6 9.6 15.6 15.6 30 30 30 15.6 9.6 12 9.6 12 19.2

7 8.5 7 8.5 6 8.5 8.5 17.5 17.5 17.5 8.5 6 7 6 7 10.5

8.4 10.2 8.4 10.2 7.2 10.2 10.2 21 21 21 10.2 7.2 8.4 7.2 8.4 12.6

24 48 30 9.6 9.6 9.6 9.6 30 12 12 9.6 4.8 30 60 12 15.6 24 24 12 24 12 9.6 12 12 15.6 24 9.6 12

13.5 30 17.5 6 6 6 6 17.5 7 7 6 3 17.5 40 7 8.5 13.5 13.5 7 13.5 7 6 7 7 8.5 13.5 6 7

16.2 36 21 7.2 7.2 7.2 7.2 21 8.4 8.4 7.2 3.6 21 48 8.4 10.2 16.2 16.2 8.4 16.2 8.4 7.2 8.4 8.4 10.2 16.2 7.2 8.4

10 20 5 40 25 8 25 8 25 8 25 8 25 8 8 25 20 10 20 10 25 8 50 4 8 25 4 50 20 10 15.5 13 10 20 10 20 20 10 10 20 20 10 25 8 20 10 20 10 15.5 13 10 20 25 8 20 10

www.ird.govt.nz

Power generation and electrical reticulation systems (POWR) – continued Power factor correction equipment Power generation and electrical reticulation (default class) Pylons Rectifiers Solar power harnessing equipment Spillways (concrete) Switchgear Transformers Tunnels (concrete) Tunnels (partly lined) Turbines (gas) Turbines (oil fired) Turbines (steam) Turbines (water) Wave power equipment Windmills Wind turbine generators Printing and photographic (see also “Audio and video recording studios and professional photography”) (PRIN) Adhesive wax coaters Binders Book sewers Camera equipment (hand held) Cameras (hand held) Collators Cutters (die) Cutting machines (corner) Darkroom equipment (except items listed separately) Densitometers Developers Dies (creasing) Dies (cutting) Digital minilab machines being: – fully integrated digital machines that consist of scanner, image processor, printer-paper processor components in a single all-in-one machine, or – digital machines in which the scanner, image processor, and printer-paper processor components aren’t physically integrated into a single all-in-one machine but nevertheless operate as a matched composite unit. This doesn’t include a separate film processor machine. Drilling machines Dryers (IR) Dryers (UV) Enlargers Envelope manufacturing machines Etching machines File manufacturing machines Foil blocking machines Folding machines (bench models) Folding machines (floor models) Forms (creasing) Forms (cutting) Gatherers/stitchers Gluing machines Guillotines Ink mixing systems, computerised Inserters Joggers Laminators Lettering machines Letterpress composing machines and associated equipment Letterpress printing machines and associated equipment


DV depn rate (%)


SL depn rate (%)


15.5 20 25 20 12.5 50 25 25 50 50 20 20 20 20 20 10 10

13 10 8 10 16 4 8 8 4 4 10 10 10 10 10 20 20

15.6 12 9.6 12 19.2 4.8 9.6 9.6 4.8 4.8 12 12 12 12 12 24 24

8.5 7 6 7 10.5 3 6 6 3 3 7 7 7 7 7 13.5 13.5

10.2 8.4 7.2 8.4 12.6 3.6 7.2 7.2 3.6 3.6 8.4 8.4 8.4 8.4 8.4 16.2 16.2

5 8 15.5 5 5 15.5 20 20 5 5 8 2 2

40 25 13 40 40 13 10 10 40 40 25 100 100

48 30 15.6 48 48 15.6 12 12 48 48 30 100 100

30 17.5 8.5 30 30 8.5 7 7 30 30 17.5 100 100

36 21 10.2 36 36 10.2 8.4 8.4 36 36 21 100 100

5 15.5 8 8 8 15.5 8 15.5 15.5 8 15.5 2 2 15.5 8 20 3 15.5 8 8 8 20 20

40 13 25 25 25 13 25 13 13 25 13 100 100 13 25 10 67 13 25 25 25 10 10

48 15.6 30 30 30 15.6 30 15.6 15.6 30 15.6 100 100 15.6 30 12 80.4 15.6 30 30 30 12 12

30 8.5 17.5 17.5 17.5 8.5 17.5 8.5 8.5 17.5 8.5 100 100 8.5 17.5 7 67 8.5 17.5 17.5 17.5 7 7

36 10.2 21 21 21 10.2 21 10.2 10.2 21 10.2 100 100 10.2 21 8.4 80.4 10.2 21 21 21 8.4 8.4

Part 1

35


36


Part 1

Printing and photographic (see also “Audio and video recording studios and professional photography”) (PRIN) – continued Light tables Minilab machines (other than digital minilab machines) Newspaper wrapping/bagging machines Paper bag making machines Perforating machines Platemakers Powder spray units Presses (book) Presses (proofing) Printing, bindery and graphic arts machinery and equipment (default class) Printing machines (automated inkjet flatbed) Printing machines (flexographic) Printing machines (gravure) Printing machines (label) Printing machines (newspaper) Printing machines (offset) Printing machines (pad) Printing machines (screen) Process cameras Process sinks Processors punches Ring attaching machines Riveting machines Roller washers Rollers (if shown separately from machines) Ruling machines Scanners Silver recovery units Slitting machines Spine taping machines Stacking machines Staplers Step and repeat machines Stitchers Thermographs Typesetting machines and associated equipment Wallpaper coating machines Window patching machines Pulp and paper manufacturing (PULP) Agitators Calender stack Centricleaners Defibrating machines Dryer hoods Dryers Drying cylinder Head box (fourdrinier style) Press section (paper machine) Process control equipment Pulp and paper manufacturing plant and equipment (default class) Pulping plant (chemical) Pulping plant (groundwood) Pulping plant (mechanical) Pulping plant (thermal) Pumps Reeling machines Refiners (double disc) Refiners (hydraulic conical type)


DV depn rate (%)


SL depn rate (%)


12.5 8 8 20 20 8 8 20 15.5

16 25 25 10 10 25 25 10 13

19.2 30 30 12 12 30 30 12 15.6

10.5 17.5 17.5 7 7 17.5 17.5 7 8.5

12.6 21 21 8.4 8.4 21 21 8.4 10.2

12.5 16 10 20 20 10 10 20 15.5 13 20 10 13 15.5 15.5 13 16 12.5 8 25 15.5 13 8 25 8 25 13 15.5 20 10 8 25 40 5 20 10 25 8 5 40 20 10 40 5 15.5 13 25 8 8 25 15.5 13 25 8 5 40 20 10 20 10

19.2 na 12 12 15.6 12 15.6 15.6 19.2 30 15.6 30 30 15.6 12 30 48 12 30 48 12 48 15.6 30 30 15.6 30 48 12 12

10.5 13.5 7 7 8.5 7 8.5 8.5 10.5 17.5 8.5 17.5 17.5 8.5 7 17.5 30 7 17.5 30 7 30 8.5 17.5 17.5 8.5 17.5 30 7 7

12.6 na 8.4 8.4 10.2 8.4 10.2 10.2 12.6 21 10.2 21 21 10.2 8.4 21 36 8.4 21 36 8.4 36 10.2 21 21 10.2 21 36 8.4 8.4

12.5 25 20 20 20 20 20 15.5 25 8

16 8 10 10 10 10 10 13 8 25

19.2 9.6 12 12 12 12 12 15.6 9.6 30

10.5 6 7 7 7 7 7 8.5 6 17.5

12.6 7.2 8.4 8.4 8.4 8.4 8.4 10.2 7.2 21

15.5 15.5 20 20 15.5 12.5 20 15.5 20

13 13 10 10 13 16 10 13 10

15.6 15.6 12 12 15.6 19.2 12 15.6 12

8.5 8.5 7 7 8.5 10.5 7 8.5 7

10.2 10.2 8.4 8.4 10.2 12.6 8.4 10.2 8.4

www.ird.govt.nz

Pulp and paper manufacturing (PULP) – continued Refiners (hydraulic midget) Roll handling system Separators (electromagnetic) Slitting machines Stockmakers Suction couch Suction press Vent system Wet end pulpers Winders Residential rental property chattels (RESD) Air conditioners and heat pumps (through wall or window type) Air ventilation systems (in roof cavity) Alarms (burglar/smoke, wired or wireless) Appliances (small) Awnings Bedding Blinds Carpet from 1 April 2011, to the 2012 and subsequent income years Carpets (modular nylon tile construction) acquired before 1 April 2011 Carpets (other than modular nylon tile construction) acquired before 1 April 2011 Chattels (default class) Clotheslines Crockery Curtains Cutlery Dehumidifiers (portable) from 2011/12 income year Dishwashers Drapes Dryers (clothes, domestic type) Freezers (domestic type) Furniture (loose) Glassware Heaters (electric) Heaters (gas, portable, not flued) Lawnmowers Light shades/fashion items affixed to a standard light fitting Linen Mailboxes (from 1 April 2011) Microwave ovens (domestic type) before 2011/12 income year Microwave ovens (from 1 April 2011) Ovens Refrigerators (domestic type) Satellite receiving dishes Stereos Stoves Televisions Utensils (including pots and pans) Vacuum cleaners (domestic type) Washing machines (domestic type) Waste disposal units (domestic type) Water heaters (prior to the 2011-12 income year) Water heaters (heat pump type) Water heaters (over-sink type) Water heaters (other eg, electric or gas hot water cylinders) Water heaters (solar type)


DV depn rate (%)


SL depn rate (%)


20 20 15.5 20 20 20 20 20 20 20

10 10 13 10 10 10 10 10 10 10

12 12 15.6 12 12 12 12 12 12 12

7 7 8.5 7 7 7 7 7 7 7

8.4 8.4 10.2 8.4 8.4 8.4 8.4 8.4 8.4 8.4

10 10 6.66 4 10 3 8

20 20 30 50 20 67 25

24 24 36 60 24 80.4 30

13.5 13.5 21 40 13.5 67 17.5

16.2 16.2 25.2 48 16.2 80.4 21

8

25

30

17.5

21

15.5

13

15.6

8.5

10.2

5 40 5 40 8 25 67 3 8 25 67 3 4 50 6.66 30 25 8 6.66 30 25 8 10 20 3 67 67 3 5 40 4 50 10 20 3 67 15 13

48 48 na 80.4 30 80.4 na 36 30 36 30 24 80.4 80.4 48 60 24 80.4 na

30 30 17.5 67 17.5 67 40 21 17.5 21 17.5 13.5 67 67 30 40 13.5 67 8.5

36 36 na 80.4 21 80.4 na 25.2 21 25.2 21 16.2 80.4 80.4 36 48 16.2 80.4 na

6.66 30 4 50 8 25 8 25 12.5 16 5 40 8 25 5 40 3 67 3 67 6.66 30 8 25 12.5 16 10 20 10 20 15.5 13 10 20

36 na 30 30 19.2 48 30 48 80.4 80.4 36 30 19.2 na 24 na na

21 40 17.5 17.5 10.5 30 17.5 30 67 67 21 17.5 10.5 13.5 13.5 8.5 13.5

25.2 na 21 21 12.6 36 21 36 80.4 80.4 25.2 21 12.6 na 16.2 na na

Part 1

37


38


Part 1

Rubber and tyre manufacturing (RUBB) Bale cutters Bias cutters Braiding machines Calenders Carbon black tote bins Conveyors Data logging equipment Dryers Extruder head/preformer systems Extruders Extrusion dies Festoons First and second-stage tyre barrows Grinding mills Guillotines Mills Mixers (banbury type) Moulds (for rubber or tyres) Ply servicers Presses (moulding) Presses (vulcanising) Rheometers Rubber working machinery (default class) Solution mixers Steelastic gum edge unit Steelastic unit (excluding extruders) Tread skivers Tyre building drums Tyre building machines Tyre painting units Tyre sand blasting units Tyre trimming units Tyre uniformity test machines Winders Shops (SHOP) Appliances (domestic) Bandsaws (for meat) Barbers’ chairs Barriers Baskets (for shopping) Benches (fitted) Benches (loose) Blenders Bowl choppers Brakes (for pastry) Carpets (modular nylon tile construction) Carpets (other than modular nylon tile construction) Cash s Check-out systems Cobblers, equipment Coffee grinders Coffee makers Comparators (consumer electronic comparative display units) Compressors Cookers Coolrooms Counters (for check-out, loose) Croissant makers Dishwashers Display cabinets Doors (roller) Drinks dispensers


DV depn rate (%)


SL depn rate (%)


20 10 15.5 13 25 8 25 8 40 5 15.5 13 8 25 20 10 15.5 13 8 25 2 100 15.5 13 15.5 13 15.5 13 20 10 8 25 15.5 13 3 67 13 15.5 25 8 8 25 10 20 25 8 10 20 15.5 13 30 6.66 15.5 13 5 40 15.5 13 10 20 10 20 20 10 10 20 10 20

12 15.6 9.6 9.6 48 15.6 30 12 15.6 9.6 100 15.6 15.6 15.6 12 9.6 15.6 80.4 15.6 9.6 9.6 24 9.6 12 15.6 36 15.6 48 15.6 24 24 12 24 12

7 8.5 6 6 30 8.5 17.5 7 8.5 6 100 8.5 8.5 8.5 7 6 8.5 67 8.5 6 6 13.5 6 7 8.5 21 8.5 30 8.5 13.5 13.5 7 13.5 7

8.4 10.2 7.2 7.2 36 10.2 21 8.4 10.2 7.2 100 10.2 10.2 10.2 8.4 7.2 10.2 80.4 10.2 7.2 7.2 16.2 7.2 8.4 10.2 25.2 10.2 36 10.2 16.2 16.2 8.4 16.2 8.4

6.66 15.5 20 10 5 20 10 6.66 15.5 15.5 15.5 5 5 5 20 8 6.66

30 13 10 20 40 10 20 30 13 13 13 40 40 40 10 25 30

36 15.6 12 24 48 12 24 36 15.6 15.6 15.6 48 48 48 12 30 36

21 8.5 7 13.5 30 7 13.5 21 8.5 8.5 8.5 30 30 30 7 17.5 21

25.2 10.2 8.4 16.2 36 8.4 16.2 25.2 10.2 10.2 10.2 36 36 36 8.4 21 25.2

3 12.5 12.5 20 10 12.5 10 12.5 12.5 12.5

67 16 16 10 20 16 20 16 16 16

80.4 19.2 19.2 12 24 19.2 24 19.2 19.2 19.2

67 10.5 10.5 7 13.5 10.5 13.5 10.5 10.5 10.5

80.4 12.6 12.6 8.4 16.2 12.6 16.2 12.6 12.6 12.6

www.ird.govt.nz

Shops (SHOP) – continued Electronic article surveillance systems Evaporators Fillers (for sausages) Fittings (in shop, loose) Food processors Formers (for sausages) Freezer cabinets Fume hoods (other than stainless steel) Fume hoods (stainless steel, fitted) Furniture (fitted) Furniture (loose) Grills (roller) Hairdressers’ equipment Ice-cream dispensers Ice making machines Insect exterminators Integrated silk flower arrangements (PROV) Jewellers’ manufacturing equipment Key cutting machines Kitchen appliances (miscellaneous) LED screens (fixed, in use 24 hours per day) LED screens (fixed) Mannequins Microwave ovens (commercial)—applies to the 2014 and subsequent income years Milkshake mixers Mincers Mixers Moulders (French stick) Music systems (in-house) Ovens PA systems Packing machines (shrink wrap) Packing machines (vacuum) Paint shakers Paintings and drawings, in either case being property the value of which might reasonably be expected in normal circumstances to decline in value Peelers (for vegetables) Pizza ovens (bench-top)—applies to the 2014 and subsequent income years Pizza ovens (bench-top, for long-term loan or hire) —applies to the 2014 and subsequent income years Plumbing display products and custom display stand Prints (including limited edition prints) Racks (loose) Rails (for carcass) Ranges Readers (bar code) Refrigerated cabinets Rotisseries Scales Scanners (bar code) Shelving (loose) Shop plant and equipment (default class) Signs (electric) Signs (other than electric) Signs (portable, electric) Sinks (fitted) Slicers Tags (security) Tailors’ dummies Tenderisers Trolleys (in supermarkets)


DV depn rate (%)


SL depn rate (%)


5 12.5 12.5 10 6.66 12.5 12.5 15.5 20 20 10 12.5 5 12.5 12.5 6.66 2 15.5 5 6.66 8 15.5 8

40 16 16 20 30 16 16 13 10 10 20 16 40 16 16 30 100 13 40 30 25 13 25

48 19.2 19.2 24 36 19.2 19.2 15.6 12 12 24 19.2 48 19.2 19.2 36 100 15.6 48 36 30 15.6 30

30 10.5 10.5 13.5 21 10.5 10.5 8.5 7 7 13.5 10.5 30 10.5 10.5 21 100 8.5 30 21 17.5 8.5 17.5

36 12.6 12.6 16.2 25.2 12.6 12.6 10.2 8.4 8.4 16.2 12.6 36 12.6 12.6 25.2 100 10.2 36 25.2 21 10.2 21

8 8 15.5 15.5 12.5 10 12.5 10 8 10 10

25 25 13 13 16 20 16 20 25 20 20

na 30 15.6 15.6 19.2 24 19.2 24 30 24 24

17.5 17.5 8.5 8.5 10.5 13.5 10.5 13.5 17.5 13.5 13.5

na 21 10.2 10.2 12.6 16.2 12.6 16.2 21 16.2 16.2

20 12.5

10 16

12 19.2

7 10.5

8.4 12.6

6.66

30

na

21

na

5 5 10 10 25 12.5 5 12.5 12.5 8 5 10 12.5 10 20 5 20 12.5 3 8 15.5 5

40 40 20 20 8 16 40 16 16 25 40 20 16 20 10 40 10 16 67 25 13 40

na 48 24 24 9.6 19.2 48 19.2 19.2 30 48 24 19.2 24 12 48 12 19.2 80.4 30 15.6 48

30 30 13.5 13.5 6 10.5 30 10.5 10.5 17.5 30 13.5 10.5 13.5 7 30 7 10.5 67 17.5 8.5 30

na 36 16.2 16.2 7.2 12.6 36 12.6 12.6 21 36 16.2 12.6 16.2 8.4 36 8.4 12.6 80.4 21 10.2 36

Part 1

39


40


Part 1

Shops (SHOP) – continued Utensils (including pots and pans) Vinyl flooring Warming cabinets Waste disposals Wrap sealers Tanning and fellmongering (TANN) Blocking machines Blowing systems (for wool) Buffing machines Carding machines Degreasing machines Dollies Drums (for salting) Drums (for tanning) Drums (for washing) Dryers Effluent plant (excluding stainless steel tanks and screens) Fleshing machines Hydro extractors Ironing machines (for skins) Ironing machines (for wool) Measuring machines (for area) Paddles Paint tables Polishing machines (for skins) Presses (for pelts) Processors (for hides) Pulling machines (for wool) Sammying machines Screens (stainless steel) Setting machines Shaving machines Shearing machines (not farm type) Slitting machines Splitting machines Staking machines Tanning and fellmongering plant and machinery (default class) Vats (wooden) Telecommunications (TELE) (see also “Telephone systems” under asset category “Office equipment and furniture”) Antennas and networking equipment Broadcasting masts Broadcasting towers Cable locators Cabling (land-based, including fibre-optic cabling) Cabling (submarine, including fibre-optic cabling) Ducts and in-ground conduits Fibre-optic repeaters Main distribution frames Manholes Radar detecting equipment Radar navigational equipment Radio broadcasting equipment Radio remote control devices Radio telephone equipment Repeaters, line and network terminating equipment Satellite dishes and networking equipment Satellites acquired since 2005/06 income year and before 31 March 2008 Satellites (geosynchronous orbit)


DV depn rate (%)


SL depn rate (%)


3 10 12.5 10 8

67 20 16 20 25

80.4 24 19.2 24 30

67 13.5 10.5 13.5 17.5

80.4 16.2 12.6 16.2 21

15.5 15.5 15.5 15.5 12.5 15.5 15.5 15.5 15.5 20 10 12.5 15.5 15.5 15.5 12.5 15.5 10 15.5 15.5 15.5 10 12.5 15.5 12.5 12.5 12.5 12.5 12.5 12.5

13 13 13 13 16 13 13 13 13 10 20 16 13 13 13 16 13 20 13 13 13 20 16 13 16 16 16 16 16 16

15.6 15.6 15.6 15.6 19.2 15.6 15.6 15.6 15.6 12 24 19.2 15.6 15.6 15.6 19.2 15.6 24 15.6 15.6 15.6 24 19.2 15.6 19.2 19.2 19.2 19.2 19.2 19.2

8.5 8.5 8.5 8.5 10.5 8.5 8.5 8.5 8.5 7 13.5 10.5 8.5 8.5 8.5 10.5 8.5 13.5 8.5 8.5 8.5 13.5 10.5 8.5 10.5 10.5 10.5 10.5 10.5 10.5

10.2 10.2 10.2 10.2 12.6 10.2 10.2 10.2 10.2 8.4 16.2 12.6 10.2 10.2 10.2 12.6 10.2 16.2 10.2 10.2 10.2 16.2 12.6 10.2 12.6 12.6 12.6 12.6 12.6 12.6

15.5 20

13 10

15.6 12

8.5 7

10.2 8.4

12.5 25 25 8 15.5 25 50 12.5 12.5 50 10 10 10 10 8 8 12.5

16 8 8 25 13 8 4 16 16 4 20 20 20 20 25 25 16

19.2 9.6 9.6 30 15.6 9.6 4.8 19.2 19.2 4.8 24 24 24 24 30 30 19.2

10.5 6 6 17.5 8.5 6 3 10.5 10.5 3 13.5 13.5 13.5 13.5 17.5 17.5 10.5

12.6 7.2 7.2 21 10.2 7.2 3.6 12.6 12.6 3.6 16.2 16.2 16.2 16.2 21 21 12.6

5 15.5

33 13

39.6 15.6

24 8.5

28.8 10.2

www.ird.govt.nz

Telecommunications (TELE) (see also “Telephone systems” under asset category “Office equipment and furniture”) – continued Set-boxes with hard drive and personal video recorders (PVRs) with hard drive Set-top boxes without hard drive and personal video recorders (PVRs) without hard drive Right to use capacity in the Southern Cross Cable Network under a Capacity Use Agreement — 15 Nov 2000 to 23 Jan 2002 (PROV) Right to use capacity in the Southern Cross Cable Network under a Capacity Use Agreement — 24 Jan 2002 to 6 Oct 2004 (PROV) Right to use capacity in the Southern Cross Cable Network granted 7 Oct 2004 – 23 Nov 2006 (PROV) Right to use capacity in the Southern Cross Cable Network granted 24 Nov 2006 – 28 Jul 2008 (PROV) Right to use capacity in the Southern Cross Cable Network granted 29 Jul 2008 – 21 Feb 2010 (PROV) Right to use capacity in the Southern Cross Cable Network granted 22 Feb 2010 – 14 Nov 2010 (PROV) Telecommunication equipment (default class) Telephone monitoring and management equipment Telephone switching equipment Television broadcasting equipment Test instruments Two-way radios Video conferencing equipment Textile, garment and carpet manufacturing (TEXT) Balling machines (for wool) Bin (wool storage, live bottom) Bleaching plant (of stainless steel construction) Bleaching plant (other than of stainless steel construction) Blocking machines Blocking machines (for hats) Blowing systems (for wool) Braiding machines Candlewick machines Card mounting machines Carding engines Carding ranges Combing machines Condensers Cord manufacturing machines Creels Cutters (for cloth) Decotting machines Doubling frames Drills (for cloth) Dry-cleaning plant Drying ranges (for wool) Dye house plant (of stainless steel construction) Dye house plant (other than of stainless steel construction) Embroidering machines


DV depn rate (%)


SL depn rate (%)


4

50

60

40

48

5

40

48

30

36

15 to 13.8082

12

14.4

8

9.6

13.8055 to 11.1066

15

18

10

12

11.1038 to 8.9753

18

21.6

12.5

15

8.9726 to 7.2978

22

26.4

15.5

18.6

7.2951 to 5.7288

26

31.2

18

21.6

5.7260 to 5 10 8 12.5 10 8 5 5

33

39.6

24

28.8

20 25 16 20 25 40 40

24 30 19.2 24 30 48 48

13.5 17.5 10.5 13.5 17.5 30 30

16.2 21 12.6 16.2 21 36 36

12 15.6 12 15.6 15.6 15.6 15.6 15.6 12 12 12 12 15.6 15.6 15.6 12 30 12 12 30 30 12 12 15.6 19.2

7 8.5 7 8.5 8.5 8.5 8.5 8.5 7 7 7 7 8.5 8.5 8.5 7 17.5 7 7 17.5 17.5 7 7 8.5 10.5

8.4 10.2 8.4 10.2 10.2 10.2 10.2 10.2 8.4 8.4 8.4 8.4 10.2 10.2 10.2 8.4 21 8.4 8.4 21 21 8.4 8.4 10.2 12.6

20 10 15.5 13 20 10 15.5 13 15.5 13 15.5 13 15.5 13 15.5 13 20 10 20 10 20 10 20 10 15.5 13 15.5 13 15.5 13 20 10 8 25 20 10 20 10 8 25 8 25 20 10 20 10 15.5 13 12.5 16

Part 1

41


42


Part 1

Textile, garment and carpet manufacturing (TEXT) – continued Examining machines Expanders Finishing machines Forms (for finishing) Gill machines Hydro extractors Irons (commercial type) Knitting machines (commercial types) Knitting machines (domestic type) Lanolin recovery plant Laying-up machines Linking machines Looms Looms (for ribbon) Moulds (hat blocking) Opening machines (except as part of scouring range) Presses (for cloth cutting) Presses (for wool baling) Printing machines (heat transfer) Printing machines (rotary) Printing machines (screen) Pulling machines (for wool) Quilting machines Raising machines Reels Rope manufacturing machines Roving frames Rubbing frames Scouring plant (wool) Sewing benches Sewing machines Sewing machines (domestic type) Sharpening machines (for needles) Sliver package machines Spinning frames Stenters Testing machines Textile garment and carpet manufacturing machinery (default class) Twisting frames Umbrella manufacturing machines Winding frames Zip manufacturing machines Timber and ery industries (TIMB) Augers (screw) Band head rigs Band resaws Bandsaws Boring machines Bull chains Chainsaws Chainsaws (used by professional loggers) Chipboard plant Chipping machines Conveyors (belt) Conveyors (scraper) Conveyors (screw) Delimbers, self-propelled, mobile Delimbers, static Dovetailing machines Drilling and routing machine, CNC Drilling machines


DV depn rate (%)


SL depn rate (%)


15.5 12.5 15.5 8 20 15.5 8 15.5 8 12.5 15.5 12.5 20 15.5 8 20 12.5 15.5 8 20 15.5 10 15.5 20 20 15.5 20 20 15.5 15.5 10 8 10 20 20 20 12.5

13 16 13 25 10 13 25 13 25 16 13 16 10 13 25 10 16 13 25 10 13 20 13 10 10 13 10 10 13 13 20 25 20 10 10 10 16

15.6 19.2 15.6 30 12 15.6 30 15.6 30 19.2 15.6 19.2 12 15.6 30 12 19.2 15.6 30 12 15.6 24 15.6 12 12 15.6 12 12 15.6 15.6 24 30 24 12 12 12 19.2

8.5 10.5 8.5 17.5 7 8.5 17.5 8.5 17.5 10.5 8.5 10.5 7 8.5 17.5 7 10.5 8.5 17.5 7 8.5 13.5 8.5 7 7 8.5 7 7 8.5 8.5 13.5 17.5 13.5 7 7 7 10.5

10.2 12.6 10.2 21 8.4 10.2 21 10.2 21 12.6 10.2 12.6 8.4 10.2 21 8.4 12.6 10.2 21 8.4 10.2 16.2 10.2 8.4 8.4 10.2 8.4 8.4 10.2 10.2 16.2 21 16.2 8.4 8.4 8.4 12.6

15.5 20 15.5 20 12.5

13 10 13 10 16

15.6 12 15.6 12 19.2

8.5 7 8.5 7 10.5

10.2 8.4 10.2 8.4 12.6

15.5 20 20 15.5 15.5 20 3 1 20 10 20 15.5 15.5 8 5 15.5 8 15.5

13 10 10 13 13 10 67 100 10 20 10 13 13 25 40 13 25 13

15.6 12 12 15.6 15.6 12 80.4 100 12 24 12 15.6 15.6 30 48 15.6 30 15.6

8.5 7 7 8.5 8.5 7 67 100 7 13.5 7 8.5 8.5 17.5 30 8.5 17.5 8.5

10.2 8.4 8.4 10.2 10.2 8.4 80.4 100 8.4 16.2 8.4 10.2 10.2 21 36 10.2 21 10.2

www.ird.govt.nz

Timber and ery industries (TIMB) – continued Drying plants Ducting Dust collectors Edgebanders Edgers Elevators (belt) Elevators (bucket) Fans Fastening gun (explosive) Fibreboard plant Filing machines Firewood processor (computerised) (2007/2008 and subsequent years) Firewood processor (manually operated) (2007/2008 and subsequent years) Gang nail press (portable) Gang nail presses (travelling head) Gluing equipment Grinders Guillotines Jigs ting machines Laser aligners Lathes Log carriages Log decks Log grabs (forklift truck attachments) Log haulers Log skidders Log splitter (computerised) (2007/2008 and subsequent years) Log splitter (manually operated) (2007/2008 and subsequent years Logging arches Machine centre (CNC, computer numerically controlled) Moisture meters Morticers Moulding machines Patterns Planers Power feeders Presses Rollcases Routers Sanding machines Sawing machines Setting machines Shaping machines Sharpening machines Tanalising plants Tenoners Thicknessers Timber and ery plant and equipment (default class) Tooling machine (CNC, computer numerically controlled) Tools (hand) Tools (power, hand held) Winches Undersea maintenance (where equipment used under salt water or on a maintenance barge on salt water) (UNDE) Chain blocks Diesel pumps Dive compressor Dive tanks


DV depn rate (%)


SL depn rate (%)


20 15.5 15.5 15.5 15.5 15.5 15.5 15.5 3 20 15.5

10 13 13 13 13 13 13 13 67 10 13

12 15.6 15.6 15.6 15.6 15.6 15.6 15.6 80.4 12 15.6

7 8.5 8.5 8.5 8.5 8.5 8.5 8.5 67 7 8.5

8.4 10.2 10.2 10.2 10.2 10.2 10.2 10.2 80.4 8.4 10.2

10

20

24

13.5

16.2

10 10 20 15.5 15.5 20 3 15.5 5 15.5 20 20 12.5 20 12.5

20 20 10 13 13 10 67 13 40 13 10 10 16 10 16

24 24 12 15.6 15.6 12 80.4 15.6 48 15.6 12 12 19.2 12 19.2

13.5 13.5 7 8.5 8.5 7 67 8.5 30 8.5 7 7 10.5 7 10.5

16.2 16.2 8.4 10.2 10.2 8.4 80.4 10.2 36 10.2 8.4 8.4 12.6 8.4 12.6

10

20

24

13.5

16.2

10 20 8 5 15.5 15.5 3 15.5 15.5 20 20 15.5 15.5 15.5 15.5 15.5 15.5 20 15.5 15.5 15.5 8 3 3 20

20 10 25 40 13 13 67 13 13 10 10 13 13 13 13 13 13 10 13 13 13 25 67 67 10

24 12 30 48 15.6 15.6 80.4 15.6 15.6 12 12 15.6 15.6 15.6 15.6 15.6 15.6 12 15.6 15.6 15.6 30 80.4 80.4 12

13.5 7 17.5 30 8.5 8.5 67 8.5 8.5 7 7 8.5 8.5 8.5 8.5 8.5 8.5 7 8.5 8.5 8.5 17.5 67 67 7

16.2 8.4 21 36 10.2 10.2 80.4 10.2 10.2 8.4 8.4 10.2 10.2 10.2 10.2 10.2 10.2 8.4 10.2 10.2 10.2 21 80.4 80.4 8.4

5 5 5 10

40 40 40 20

48 48 48 24

30 30 30 13.5

36 36 36 16.2

Part 1

43


44


Part 1

Undersea maintenance (where equipment used under salt water or on a maintenance barge on salt water) (UNDE) – continued Diving helmets Diving s Drilling platforms Drilling power packs Drilling rigs Hammers (pneumatic/hydraulic) Jetting pumps Lay flat hoses Lift bags Mooring weights Outboard motors Regulators Ropes Shackles Tools (loose) Umbilicals Undersea maintenance equipment (default class) Video cameras Wet suits Winches


DV depn rate (%)


SL depn rate (%)


10 5 1 5 5 5 5 3 1 10 5 5 1 5 1 1 4 5 1 10

20 40 100 40 40 40 40 67 100 20 40 40 100 40 100 100 50 40 100 20

24 48 100 48 48 48 48 80.4 100 24 48 48 100 48 100 100 60 48 100 24

13.5 30 100 30 30 30 30 67 100 13.5 30 30 100 30 100 100 40 30 100 13.5

16.2 36 100 36 36 36 36 80.4 100 16.2 36 36 100 36 100 100 48 36 100 16.2

www.ird.govt.nz

45

Part 2 2006 and future years asset rates (use for assets other than buildings acquired on or after 1 April 2005 and buildings acquired on or after 19 May 2005) assets acquired after 20 May 2010.

Asset categories

Building fit-out (when in books separately from building cost) (BDFO) Aerials (for televisions) Air conditioners (split system) Air conditioners (through-window type) Air conditioning systems Air conditioning systems (in use 24 hours per day) Alarm systems (fire) Alarms (burglar) Appliances (domestic type) Awnings Blinds Building fit-out (default class) Canopies Carpets (modular nylon tile construction) Carpets (other than modular nylon tile construction) Ceilings (suspended) Cleaners’ cradles Clotheslines Cranes (overhead travelling) Curtains Delivery systems (for messages, other than tube) Delivery systems (for messages, tube type) Delivery systems (for packages, other than tube) Delivery systems (for packages, tube type) Dock levellers Door closers Doors (for strongrooms) Doors (roller and similar) Drapes Dry risers Electrical reticulation Escalators Fences Flagpoles Flooring (parquet) Floors (for computer rooms) Fume extraction systems (ducted) Fume extraction systems (roof mounted) Furniture (fitted) Gas dowsing systems Generators (standby) Grills (roller and similar) Hand dryers (air type) Hand soap dispensers Handrails Heat detectors Heaters (electric) Heating systems Hose reels (fire) Incinerators Incinerators (rubbish) LED screens (fixed) LED screens (fixed, in use 24 hours per day) Lifts Light fittings Lighting controllers (emergency) Mailboxes Maintenance units (for buildings) Meters (gas) Meters (water) Monitoring systems


DV depn rate (%)

15.5 13 10 20 20 10 20 10 12.5 16 20 10 8 25 25 8 10 20 8 25 20 10 10 20 15.5 13 40 5 20 10 15.5 13 25 8 25 8 25 8 12.5 16 20 10 16 12.5 20 10 10 20 15.5 13 25 8 16 12.5 8 25 8 25 25 8 20 10 10 20 25 8 13 15.5 20 10 15.5 13 13 15.5 15.5 13 20 10 25 8 15.5 13 3 67 2 100 25 8 20 10 3 67 20 10 25 8 8 25 20 10 15.5 13 8 25 25 8 10 20 12.5 16 25 8 20 10 15.5 13 15.5 13 10 20

DV + 20% loading (%) 15.6 24 24 12 19.2 12 30 30 24 30 12 12 15.6 48 12 15.6 30 9.6 30 19.2 12 19.2 12 12 15.6 9.6 19.2 30 9.6 9.6 12 12 9.6 15.6 12 15.6 15.6 15.6 12 9.6 15.6 80.4 100 9.6 12 80.4 12 9.6 30 12 15.6 30 9.6 24 19.2 9.6 12 15.6 15.6 24

SL depn rate (%) 8.5 13.5 13.5 7 10.5 7 17.5 17.5 13.5 17.5 7 7 8.5 30 7 8.5 17.5 6 17.5 10.5 7 10.5 7 7 8.5 6 10.5 17.5 6 6 7 7 6 8.5 7 8.5 8.5 8.5 7 6 8.5 67 100 6 7 67 7 6 17.5 7 8.5 17.5 6 13.5 10.5 6 7 8.5 8.5 13.5

SL + 20% loading (%) 10.2 16.2 16.2 8.4 12.6 8.4 21 21 16.2 21 8.4 8.4 10.2 36 8.4 10.2 21 7.2 21 12.6 8.4 12.6 8.4 8.4 10.2 7.2 12.6 21 7.2 7.2 8.4 8.4 7.2 10.2 8.4 10.2 10.2 10.2 8.4 7.2 10.2 80.4 100 7.2 8.4 80.4 8.4 7.2 21 8.4 10.2 21 7.2 16.2 12.6 7.2 8.4 10.2 10.2 16.2

Part 2

The 20% depreciation loading doesn’t apply to


46


Part 2


DV depn rate (%)


SL depn rate (%)


Building fit-out (when in books separately from building cost) (BDFO) – continued Motors (for roller doors) Paper towel dispensers Partitions (demountable) Partitions (non-load bearing) Plumbing Plumbing fixtures Pumps (heat) Railings Runway beams Sanitary appliances Saunas Security systems Signs (electric) Signs (other than electric) Smoke detectors Spa pools Speed humps (metal) Speed humps (plastic) Speed humps (rubber) Sprinkler systems Strongboxes Toilet roll dispensers Towel cabinets Ventilating fans Ventilating fans (ducted) Ventilating fans (roof mounted) Vinyl flooring Walkways Walkways (moving) Water heaters (not over-sink type) Water heaters (over-sink) Water savers Watering systems

10 2 15.5 20 25 25 10 25 25 8 15.5 10 10 20 20 12.5 5 5 10 25 25 2 3 10 15.5 15.5 10 25 20 12.5 10 3 3

20 100 13 10 8 8 20 8 8 25 13 20 20 10 10 16 40 40 20 8 8 100 67 20 13 13 20 8 10 16 20 67 67

24 100 15.6 12 9.6 9.6 24 9.6 9.6 30 15.6 24 24 12 12 19.2 48 48 24 9.6 9.6 100 80.4 24 15.6 15.6 24 9.6 12 19.2 24 80.4 80.4

13.5 100 8.5 7 6 6 13.5 6 6 17.5 8.5 13.5 13.5 7 7 10.5 30 30 13.5 6 6 100 67 13.5 8.5 8.5 13.5 6 7 10.5 13.5 67 67

16.2 100 10.2 8.4 7.2 7.2 16.2 7.2 7.2 21 10.2 16.2 16.2 8.4 8.4 12.6 36 36 16.2 7.2 7.2 100 80.4 16.2 10.2 10.2 16.2 7.2 8.4 12.6 16.2 80.4 80.4

Boilers and heaters (where not industry specified) (BOIL) Boilers Boilers (oil) Boilers (packaged) Boilers and heating plant and equipment (default class) Calorifiers Chimneys (concrete) Chimneys (not concrete) Economisers Flues (concrete) Flues (not concrete) Generators (steam) Handling machines (for coal) Heat exchangers (not stainless steel) Heat exchangers (stainless steel) Heat recovery plant Pulverising machines (for coal) Radiators Space heaters Space heaters (portable) Tanks (pressure) Vessels (pressure) Water cylinders

25 25 15.5 25 25 50 25 25 50 25 15.5 20 20 25 15.5 20 25 12.5 5 25 25 15.5

8 8 13 8 8 4 8 8 4 8 13 10 10 8 13 10 8 16 40 8 8 13

9.6 9.6 15.6 9.6 9.6 4.8 9.6 9.6 4.8 9.6 15.6 12 12 9.6 15.6 12 9.6 19.2 48 9.6 9.6 15.6

6 6 8.5 6 6 3 6 6 3 6 8.5 7 7 6 8.5 7 6 10.5 30 6 6 8.5

7.2 7.2 10.2 7.2 7.2 3.6 7.2 7.2 3.6 7.2 10.2 8.4 8.4 7.2 10.2 8.4 7.2 12.6 36 7.2 7.2 10.2

2 10

100 20

100 24

100 13.5

100 16.2

Books, music and manuscripts (BOOK) DEP 32 1998 Books, editions of which are published annually or more frequently Other books

www.ird.govt.nz

Buildings and structures (BUIL) (Note: the rate for buildings with an estimated useful life of 50 years Aprons (airports) Barns Barns (drying), acquired after 30 July 2009 Barns (drying), acquired on or before 30 July 2009 Barns, acquired after 30 July 2009 Barns, acquired on or before 30 July 2009 Borewells Bridges (block) Bridges (brick) Bridges (concrete) Bridges (other than block, brick, concrete and stone) Bridges (stone) Buildings (default class) from 2012 and subsequent income years Buildings (default class) up to and including 2011 income year. Buildings (portable) acquired between 1 April 2005 and 30 July 2009 incl. Buildings (portable) acquired on or after 31 July 2009 Buildings with prefabricated stressed-skin insulation s Buildings with reinforced concrete framing (default class) up to and including 2011 income year Buildings with reinforced concrete framing (default class) from 2012 and subsequent income years Buildings with steel or steel and timber framing (default class) from 2012 and subsequent income years Buildings with steel or steel and timber framing (default class) up to and including 2011 income year Buildings with timber framing (default class) from 2012 and subsequent income years Buildings with timber framing (default class) up to and including 2011 income year Bunkers (concrete) Car parking buildings (from 2012 and subsequent income years) Car parking buildings acquired, or a binding contract entered into for the purchase or construction of the building on or before 30 July 2009 Car parking pads Car parks (building and pads) up to and including 2011 income year. Chemical works Chemical works, acquired after 30 July 2009 Chemical works, acquired on or before 30 July 2009 Dairy plant powder drying plant dry store buildings, acquired before 19 May 2005 Dairy plant powder drying plant dry store buildings, acquired on or after 19 May 2005 Dams (block) Dams (brick) Dams (concrete) Dams (earth with rock core) Dams (earth without rock core) Dams (stone) Driveways Dykes (earth) Equestrian arena consisting of permanent construction materials excluding the base course (2010/2011 and subsequent years) (PROV) Fences Fertiliser storage facilities for the bulk storage of raw materials and fertiliser products (may or may not be at the site of fertiliser works) acquired before 19 May 2005


DV depn rate (%)

50 4 20 10 20 8.5 20 10 20 8.5 20 10 20 10 100 2 2 100 100 2 50 4 100 2

DV + 20% loading (%) 4.8 na na 12 na 12 12 2.4 2.4 2.4 4.8 2.4

SL depn rate (%)


3 7 5 7 5 7 7 1.5 1.5 1.5 3 1.5

3.6 na na 8.4 na 8.4 8.4 1.8 1.8 1.8 3.6 1.8

50

0

na

0

na

50

3

na

2

na

12.5 12.5 33.3

16 13.5 4.5

na na na

10.5 8 3

na na na

50

3

na

2

na

50

0

na

0

na

50

0

na

0

na

50

3

na

2

na

50

0

na

0

na

50 20

3 10

na 12

2 7

na 8.4

50 0

na

0

na

50 50

4 4

na 4.8

3 3

na 3.6

50 33.3 33.3 33.3

4 6 4.5 6

4.8 na na 7.2

3 4 3 4

3.6 na na 4.8

33.3

6

na

4

na

33.3 100 100 100 100 50 100 50 50

4.5 2 2 2 2 4 2 4 4

na 2.4 2.4 2.4 2.4 4.8 2.4 4.8 4.8

3 1.5 1.5 1.5 1.5 3 1.5 3 3

na 1.8 1.8 1.8 1.8 3.6 1.8 3.6 3.6

12.5 20

16 10

19.2 12

10.5 7

12.6 8.4

33.3

6

na

4

na

Part 2

47


48


Part 2

Buildings and structures (BUIL) (Note: the rate for buildings with an estimated useful life of 50 years – continued Fertiliser storage facilities for the bulk storage of raw materials and fertiliser products (may or may not be at the site of fertiliser works), acquired on or after 19 May 2005 Fertiliser works Fertiliser works, acquired after 30 July 2009 Fertiliser works, acquired on or before 30 July 2009 Floating piers Fowl houses Grandstands from 2012 and subsequent income years Grandstands up to and including 2011 income year. Hardstandings up to and including 2011 income year. Hardstandings from 2012 and subsequent income years. Hardstandings Hothouses (glass or other excluding PVC) Hothouses (PVC or similar) Lampposts (excluding wooden) Lampposts (wooden) Manholes Marine fender systems (2009/2010 and subsequent years) Memorials Mushroom Factory (purpose built, predominantly in prefabricated stressed skin insulation s), acquired before 19 May 2005 Mushroom Factories (purpose built, predominantly in prefabricated stressed skin insulation s), acquired on or after 19 May 2005 Pig houses Portable huts (not buildings) Powder dryer buildings, acquired after 30 July 2009 Powder dryer buildings, acquired on or before 30 July 2009 Reservoirs (above ground, concrete) Reservoirs (for water, other than concrete or lined earth) Reservoirs (in-ground, concrete) Reservoirs (lined earth) Retaining walls (concrete) Retaining walls (wooden) Roadways Runways (for airports) Sale yards Shade houses (glass or other, excluding PVC) Shade houses (PVC or similar) Signs (road) Signs (street nameplates) Stopbanks (earth) Structures (default class) Swimming pools (in-ground) Tanneries Taxiways (airports) Tiered seating (not part of a building) Towers (for floodlights) Tunnels (block) Tunnels (brick) Tunnels (concrete) Tunnels (stone) Valve chambers and similar Wharf tarmac Wharves (block) Wharves (brick) Wharves (concrete) Wharves (other than block, brick, concrete and stone) Wharves (stone)


DV depn rate (%)


SL depn rate (%)


33.3 33.3 33.3 33.3 33.3 20 50 50 50 50 50 20 12.5 25 20 50 20 50

4.5 6 4.5 6 6 8.5 0 3 4 3 3 8.5 13.5 8 10 4 10 4

na na na 7.2 7.2 na na na 4.8 na na na na 9.6 12 4.8 12 4.8

3 4 3 4 4 5 0 2 3 2 2 5 8 6 7 3 7 3

na na na 4.8 4.8 na na na 3.6 na na na na 7.2 8.4 3.6 8.4 3.6

33.3

6

na

4

na

33.3 20 12.5 15.5 15.5 50 33.3 100 50 100 25 50 33.3 33.3 20 12.5 6.66 6.66 50 50 33.3 33.3 50 50 25 100 100 100 100 50 50 100 100 100 50 100

4.5 8.5 16 11 13 4 6 2 4 2 8 4 6 6 8.5 13.5 30 30 4 4 6 4.5 4 4 8 2 2 2 2 4 4 2 2 2 4 2

na na 19.2 na 15.6 4.8 7.2 2.4 4.8 2.4 9.6 4.8 7.2 7.2 na na 36 36 4.8 4.8 7.2 na 4.8 4.8 9.6 2.4 2.4 2.4 2.4 4.8 4.8 2.4 2.4 2.4 4.8 2.4

3 5 10.5 6.5 8.5 3 4 1.5 3 1.5 6 3 4 4 5 8 21 21 3 3 4 3 3 3 6 1.5 1.5 1.5 1.5 3 3 1.5 1.5 1.5 3 1.5

na na 12.6 na 10.2 3.6 4.8 1.8 3.6 1.8 7.2 3.6 4.8 4.8 na na 25.2 25.2 3.6 3.6 4.8 na 3.6 3.6 7.2 1.8 1.8 1.8 1.8 3.6 3.6 1.8 1.8 1.8 3.6 1.8

www.ird.govt.nz

Clothing (CLOT) Clothing (for hire) Corporate clothing Costumes (for hire) Non-protective clothing (default class) Uniforms (non-protective) Compressed air plant (where not industry specified) (COMA) Aftercoolers Air dryers Air receivers (stand alone) Compressed air plant and equipment (default class) Compressors (free-standing) Compressors (mobile) Compressors (packaged) Compressors (portable) Compressors (receiver mounted) Compressors (rotary, not packaged type) Filters Inflatable pipeline plug (PROV) Pipeline crawler (PROV) Piping Computers (COMP) Backup units (tape type) Banknote dispensers Bridges Cabling CAD/CAM equipment Communications controllers Computer and associated equipment (used for typesetting) Computer equipment (default class) Control equipment (process, computer, if separately identified) Data concentrators Digitisers Disk drives (for use with mini computers) Disk drives (for use with personal computers) EFTPOS terminals Floors (for computer rooms) Gas dowsing systems Laptop computers Mainframe computers Mini computers Modems Multiplexers Network servers Notebook computers Personal computers Plotters Power conditioners Power supplies (uninterruptable) Printers Routers Scanners Tablet computers and electronic media storage devices (including smartphones, MP3 players and similar devices) Terminals (without capability of local storage capacity) Voice mail equipment Factory and other sundries (FACT) Aces Advertising blimps


DV depn rate (%)


SL depn rate (%)


3 3 3 3 3

67 67 67 67 67

80.4 80.4 80.4 80.4 80.4

67 67 67 67 67

80.4 80.4 80.4 80.4 80.4

12.5 12.5 25 15.5 15.5 10 15.5 10 12.5 12.5 12.5 3 5 25

16 16 8 13 13 20 13 20 16 16 16 67 40 8

19.2 19.2 9.6 15.6 15.6 24 15.6 24 19.2 19.2 19.2 80.4 48 9.6

10.5 10.5 6 8.5 8.5 13.5 8.5 13.5 10.5 10.5 10.5 67 30 6

12.6 12.6 7.2 10.2 10.2 16.2 10.2 16.2 12.6 12.6 12.6 80.4 36 7.2

4 6.66 4 6.66 4 4 5 4

50 30 50 30 50 50 40 50

60 36 60 36 60 60 48 60

40 21 40 21 40 40 30 40

48 25.2 48 25.2 48 48 36 48

8 25 50 4 4 50 50 4 4 50 4 50 10 20 20 10 4 50 6.66 30 4 50 4 50 4 50 4 50 4 50 4 50 5 40 6.66 30 6.66 30 5 40 4 50 4 50

30 17.5 60 40 60 40 60 40 60 40 60 40 12 7 12 7 60 40 36 21 60 40 60 40 60 40 60 40 60 40 60 40 48 30 36 21 36 21 48 30 60 40 60 40

21 48 48 48 48 48 8.4 8.4 48 25.2 48 48 48 48 48 48 36 25.2 25.2 36 48 48

3 6.66 4

67 30 50

na 36 60

67 21 40

na 25.2 48

12.5 5

16 40

19.2 48

10.5 30

12.6 36

Part 2

49


50


Part 2

Factory and other sundries (FACT) – continued Benches Bins and similar (steel) Bins and similar (wooden) Blankets (for fires) Breathing apparatus Cargons Conveyors (portable, where not industry specified) Duckboards Factory and other sundries (default class) Factory trucks (non-powered) Fans (portable) Fire extinguishers Gas suits Generators (portable) Hoardings Hose reels Hydrants (fire) Inflatable pipeline plug (PROV) Ladders Load skates Pallet trucks (hand operated) Pallet trucks (powered) Pallets (steel) Pallets (wooden) Pipeline crawler (PROV) Piping Piping (process type) Process switch s and cabling (when in books separately from plant items) Pumps (for fires, portable) Racking (steel) Racking (wooden) Rams (hydraulic or pneumatic) Ring mains (fire) Safety equipment (sundries) Sprinkler systems Time clock systems Tools (loose) Trolleys Vices Wheelbarrows Wrappers (pallets) Hire equipment (HEQU) Baby gear for hire (excluding child restraints (capsules and car seats)) Campervans and Motorhomes that are exclusively available for hire for periods longer than 1 month Hire equipment (short-term hire of one month or less only) (HIRE) Agriculture, horticulture and aquaculture equipment for hire with a general DV rate based on an estimated useful life of 15.5 years Agriculture, horticulture and aquaculture machines for hire with a general DV rate based on an estimated useful life of 8 years Agriculture, horticulture and aquaculture machines for hire with a general DV rate based on an estimated useful life of 5 years Boilers and heaters for hire with a general DV rate based on an estimated useful life of 5 years Campervans acquired between 1 April 2005 but prior to the 2010/11 income year


DV depn rate (%)

15.5 15.5 3 15.5 12.5 15.5 10 12.5 12.5 12.5 8 15.5 12.5 10 15.5 25 25 3 12.5 12.5 12.5 12.5 15.5 3 5 25 25

13 13 67 13 16 13 20 16 16 16 25 13 16 20 13 8 8 67 16 16 16 16 13 67 40 8 8

15.5 13 12.5 16 10 20 15.5 13 5 40 8 25 12.5 16 8 25 10 20 5 40 12.5 16 15.5 13 5 40 10 20

SL depn rate (%)


15.6 15.6 80.4 15.6 19.2 15.6 24 19.2 19.2 19.2 30 15.6 19.2 24 15.6 9.6 9.6 80.4 19.2 19.2 19.2 19.2 15.6 80.4 48 9.6 9.6

8.5 8.5 67 8.5 10.5 8.5 13.5 10.5 10.5 10.5 17.5 8.5 10.5 13.5 8.5 6 6 67 10.5 10.5 10.5 10.5 8.5 67 30 6 6

10.2 10.2 80.4 10.2 12.6 10.2 16.2 12.6 12.6 12.6 21 10.2 12.6 16.2 10.2 7.2 7.2 80.4 12.6 12.6 12.6 12.6 10.2 80.4 36 7.2 7.2

15.6 19.2 12 15.6 48 9.6 19.2 9.6 24 48 19.2 15.6 48 24

8.5 10.5 7 8.5 30 6 10.5 6 13.5 30 10.5 8.5 30 13.5

10.2 12.6 8.4 10.2 36 7.2 12.6 7.2 16.2 36 12.6 10.2 36 16.2


4

50

60

40

48

6.66

30

36

21

25.2

10

20

24

13.5

16.2

5

40

na

30

na

3

67

80.4

67

80.4

3

67

80.4

67

80.4

10

20

24

13.5

16.2

www.ird.govt.nz

Hire equipment (short-term hire of one month or less only) (HIRE) – continued Campervans acquired during or after the 2010/11 income year Cleaning equipment for hire with a general DV rate based on an estimated useful life of 3 years Cleaning, refuse and recycling equipment for hire with a general DV rate based on an estimated useful life of 8 years Compact disc players Compact discs Compressed air plant for hire with a general DV rate based on an estimated useful life of 10 years Concrete and plaster machines for hire with a general DV rate based on an estimated useful life of 3 years Contractors, building and quarrying equipment for hire with a general DV rate based on an estimated useful life of 15.5 years Contractors, building and quarrying equipment for hire with a general DV rate based on an estimated useful life of 3 years Contractors, building and quarrying equipment for hire with a general DV rate based on an estimated useful life of 5 years Contractors, building and quarrying equipment for hire with a general DV rate based on an estimated useful life of 8 years Contractors, building and quarrying plant for hire with a general DV rate based on an estimated useful life of 12.5 years Digital versatile disc players (DVD players) Digital versatile discs (DVDs) Engineering equipment for hire with a general DV rate based on an estimated useful life of 5 years Engineering plant and equipment for hire with a general DV rate based on an estimated useful life of 12.5 years Fork lift trucks—8 tonnes and over Fork lift trucks—under 8 tonnes Furniture (loose) with a general DV rate of 18% (residual value has been estimated at 25%) Furniture (loose) with a general DV rate of 20% (residual value has been estimated at 25%) (2009/2010 and subsequent years) Lifting equipment for hire with a general DV rate based on an estimated useful life of 10 years Lifting equipment for hire with a general DV rate based on an estimated useful life of 12.5 years Lifting equipment for hire with a general DV rate based on an estimated useful life of 15.5 years Lifting equipment for hire with a general DV rate based on an estimated useful life of 25 years Lifting equipment for hire with a general DV rate based on an estimated useful life of 5 years Marquee accessories (other than poles and frames) Marquee poles (wood) Marquee poles and frames (metal with integral winching mechanism) Marquee poles and frames (metal) Marquees (canvas roof and walls, ropes/tie-downs where permanently attached) Marquees (roof and walls of fabrics other than canvas, ropes/tie-downs where permanently attached) Motor vehicles (for transporting people, up to and including 12 seats)


DV depn rate (%)


SL depn rate (%)


8

18

na

12.5

na

2

100

100

100

100

5 2 1

40 100 100

48 100 100

30 100 100

36 100 100

6.66

30

36

21

25.2

2

100

100

100

100

10

20

24

13.5

16.2

2

100

100

100

100

2

100

100

100

100

5

40

48

30

36

8 2 1

25 100 100

30 100 100

17.5 100 100

21 100 100

3

67

80.4

67

80.4

8 8 6.66

25 25 30

30 30 36

17.5 17.5 21

21 21 25.2

2

50

60

40

48

2

50

60

40

48

6.66

30

36

21

25.2

8

25

30

17.5

21

12.5

16

19.2

10.5

12.6

15.5

13

15.6

8.5

10.2

3 5 15.5

67 40 13

80.4 48 15.6

67 30 8.5

80.4 36 10.2

8 10

25 20

30 24

17.5 13.5

21 16.2

8

25

30

17.5

21

5

40

48

30

36

4

50

60

40

48

Part 2

51


52


Part 2

Hire equipment (short-term hire of one month or less only) (HIRE) – continued Motor vehicles—Class NA (for transporting light goods, gross vehicle mass not over 3.5 tonnes and used for short-term hire) Motor vehicles—Class NB (for transporting medium goods, gross vehicle mass over 3.5 but not over 12 tonnes and used for short-term hire) Motor vehicles—Class NC (for transporting heavy goods, gross vehicle mass over 12 tonnes and used for short-term hire) Motorhomes acquired during or after the 2010/11 income year Office equipment and furniture for hire with a general DV rate based on an estimated useful life of 8 years Party hire equipment Power generation and electrical reticulation systems for hire with a general DV rate based on an estimated useful life of 10 years Pumping sets for hire with a general DV rate based on an estimated useful life of 10 years Pumping sets for hire with a general DV rate based on an estimated useful life of 12.5 years Trailers—Class TA and TB (for transporting light goods, gross vehicle mass not over 3.5 tonnes and used for short-term hire) excluding domestic trailers Trailers—Class TC (for transporting medium goods, gross vehicle mass over 3.5 tonnes but not over 10 tonnes and used for short-term hire) Trailers—Class TD (for transporting heavy goods, gross vehicle mass over 10 tonnes and used for short-term hire) Trailers—domestic (not over 1 tonne, used for short-term hire) Video cassette recorders and/or players (VCRs) Video game players Video games discs Lifting (LIFT) Blocks (chain) Blocks (pulley) Blocks (wire rope) Boat lift storage system (inflatable) Capstans Cranes (derrick) Cranes (for containers) Cranes (jib) Cranes (luffing) Cranes (mobile) Cranes (overhead travelling) Cranes (tower) Cranes and other lifting devices (default class) Gantries Hoists (skip) Hoists (vehicle) Jacks Lifting platforms Load skates Spreaders Straddle carriers Weighers (crane type) Winches Winding gear (pit head)


DV depn rate (%)


SL depn rate (%)


6.66

30

36

21

25.2

8

25

30

17.5

21

6.66

30

36

21

25.2

8

18

na

12.5

na

5 4

40 50

48 60

30 40

36 48

8

25

30

17.5

21

6.66

30

36

21

25.2

8

25

30

17.5

21

10

20

24

13.5

16.2

12.5

16

19.2

10.5

12.6

10

20

24

13.5

16.2

6.66 2 1 1

30 100 100 100

36 100 100 100

21 100 100 100

25.2 100 100 100

10 10 12.5 8 25 25 25 25 25 15.5 25 25 25 25 15.5 12.5 5 15.5 12.5 25 15.5 10 25 20

20 20 16 25 8 8 8 8 8 13 8 8 8 8 13 16 40 13 16 8 13 20 8 10

24 24 19.2 30 9.6 9.6 9.6 9.6 9.6 15.6 9.6 9.6 9.6 9.6 15.6 19.2 48 15.6 19.2 9.6 15.6 24 9.6 12

13.5 13.5 10.5 17.5 6 6 6 6 6 8.5 6 6 6 6 8.5 10.5 30 8.5 10.5 6 8.5 13.5 6 7

16.2 16.2 12.6 21 7.2 7.2 7.2 7.2 7.2 10.2 7.2 7.2 7.2 7.2 10.2 12.6 36 10.2 12.6 7.2 10.2 16.2 7.2 8.4

www.ird.govt.nz

Office equipment and furniture (OFUR) Air conditioners (mobile) Answering machines (for telephones) Appliances (domestic type) Aquariums Benches Binding machines Calculators Chairs Cheque g machines Clock systems (centralised) Coin and note counters Comparators (consumer electronic comparative display units) Counters (fitted) Cupboards Dehumidifiers Desks Dictating machines Doors (strongroom) Drawing boards Duplicators (spirit) Duplicators (stencil) Facsimile machines Filing cabinets Flameproof cabinets Furniture (fitted) Furniture (loose) Guillotines Integrated silk flower arrangements (PROV) Intercom systems Microfiche printers Microfiche readers Microfilm printers Microfilm readers Mobile telephones, including smartphones Monitoring systems Office equipment (default class) Office furniture (default class) PA systems Paging systems Paintings and drawings, in either case being property the value of which might reasonably be expected in normal circumstances to decline in value Photocopiers Plan copiers Postal franking machines Prints (including limited edition prints) Projectors Radios Safes Safety deposit boxes Screens (for offices) Security systems Shelving (fixed) Shredders Tables Telephone systems Telephones (portable) Time recorders Transcribing machines Typewriters Water coolers Whiteboards (electronic) Word processors


DV depn rate (%)


SL depn rate (%)


8 3 8 4 20 8 3 12.5 8 10 8 3 20 20 8 15.5 3 25 15.5 8 8 5 15.5 25 20 12.5 15.5 2 8 8 8 8 8 3 10 5 12.5 8 5

25 67 25 50 10 25 67 16 25 20 25 67 10 10 25 13 67 8 13 25 25 40 13 8 10 16 13 100 25 25 25 25 25 67 20 40 16 25 40

30 80.4 30 60 12 30 80.4 19.2 30 24 30 80.4 12 12 30 15.6 80.4 9.6 15.6 30 30 48 15.6 9.6 12 19.2 15.6 100 30 30 30 30 30 na 24 48 19.2 30 48

17.5 67 17.5 40 7 17.5 67 10.5 17.5 13.5 17.5 67 7 7 17.5 8.5 67 6 8.5 17.5 17.5 30 8.5 6 7 10.5 8.5 100 17.5 17.5 17.5 17.5 17.5 67 13.5 30 10.5 17.5 30

21 80.4 21 48 8.4 21 80.4 12.6 21 16.2 21 80.4 8.4 8.4 21 10.2 80.4 7.2 10.2 21 21 36 10.2 7.2 8.4 12.6 10.2 100 21 21 21 21 21 na 16.2 36 12.6 21 36

20 5 5 8 10 8 5 25 25 15.5 10 20 8 15.5 6.66 3 10 3 5 8 5 5

10 40 40 25 20 25 40 8 8 13 20 10 25 13 30 67 20 67 40 25 40 40

12 48 48 30 24 30 48 9.6 9.6 15.6 24 12 30 15.6 36 80.4 24 80.4 48 30 48 48

7 30 30 17.5 13.5 17.5 30 6 6 8.5 13.5 7 17.5 8.5 21 67 13.5 67 30 17.5 30 30

8.4 36 36 21 16.2 21 36 7.2 7.2 10.2 16.2 8.4 21 10.2 25.2 80.4 16.2 80.4 36 21 36 36

Part 2

53


54


Part 2

Pet grooming and cleaning equipment Pet/animal clippers—applies to the 2014 and subsequent income years Pet dryer units (portable)—applies to the 2014 and subsequent income years Pet grooming and cleaning equipment (default class) —applies to the 2014 and subsequent income years Pet/animal vacuum clipper units—applies to the 2014 and subsequent income years Pet washers (portable)—applies to the 2014 and subsequent income years Pumping sets (where not industry specified) (PUMP) Borewell pumps Centrifugal pumps Dosing pumps Drum pumps Fire main pumps Fire pumps (portable) Geared type pumps Hydraulic pumps In-line pumps Laboratory pumps Peristaltic pumps Piston type pumps Pneumatic (not diaphragm type) pumps Pneumatic diaphragm pumps Pump chambers and similar Pumps (default class) Pumps (for use with highly corrosive products, for example, strong acid or alkali) Sewerage pumps Sprinkler pumps Stainless steel constructed pumps Stator type pumps Submersible pumps Sump pumps Vacuum pumps Refrigeration (REFR) Blast freezing equipment Chilling/cooling plant (for water) Compressors (for refrigeration, 15kw and above) Compressors (for refrigeration, below 15kw) Condensers Control equipment Data logging equipment Evaporators Fans Forced draught coolers Freezers (for carcasses) Freezers (for cartons) Glycol refrigeration equipment Heat exchangers (except stainless steel) Heat exchangers (stainless steel) Pots (ammonia) Pumps (ammonia) Pumps (heat) Purgers Receivers Refrigeration plant and equipment (default class) Temperature probes (fixed) Temperature probes (portable)


DV depn rate (%)


SL depn rate (%)


5

40

na

30

na

5

40

na

30

na

8

25

na

17.5

na

5

40

na

30

na

8

25

na

17.5

na

10 10 5 5 25 10 12.5 12.5 10 5 5 12.5 10 5 50 10

20 20 40 40 8 20 16 16 20 40 40 16 20 40 4 20

24 24 48 48 9.6 24 19.2 19.2 24 48 48 19.2 24 48 4.8 24

13.5 13.5 30 30 6 13.5 10.5 10.5 13.5 30 30 10.5 13.5 30 3 13.5

16.2 16.2 36 36 7.2 16.2 12.6 12.6 16.2 36 36 12.6 16.2 36 3.6 16.2

3 10 25 12.5 12.5 10 10 12.5

67 20 8 16 16 20 20 16

80.4 24 9.6 19.2 19.2 24 24 19.2

67 13.5 6 10.5 10.5 13.5 13.5 10.5

80.4 16.2 7.2 12.6 12.6 16.2 16.2 12.6

15.5 15.5 20 12.5 20 5 5 20 15.5 15.5 15.5 15.5 20 20 25 25 12.5 10 25 25 20 5 5

13 13 10 16 10 40 40 10 13 13 13 13 10 10 8 8 16 20 8 8 10 40 40

15.6 15.6 12 19.2 12 48 48 12 15.6 15.6 15.6 15.6 12 12 9.6 9.6 19.2 24 9.6 9.6 12 48 48

8.5 8.5 7 10.5 7 30 30 7 8.5 8.5 8.5 8.5 7 7 6 6 10.5 13.5 6 6 7 30 30

10.2 10.2 8.4 12.6 8.4 36 36 8.4 10.2 10.2 10.2 10.2 8.4 8.4 7.2 7.2 12.6 16.2 7.2 7.2 8.4 36 36

www.ird.govt.nz

Reticulation systems, including power generation (excluding electrical, communications and gas reticulation) (RETC) Culverts (concrete) Inflatable pipeline plug (PROV) Pipeline crawler (PROV) Piping (for sewerage) Piping (for steam) Piping (for storm-water) Piping (for water) Rectifiers Reticulation (default class) Spillways (concrete) Tunnels (concrete) Tunnels (partly lined) Valves (for sewerage) Valves (for steam) Valves (for storm-water) Valves (for water) Scientific and laboratory equipment (excluding equipment used in a medical laboratory) (SCIA) Analysers Autoclaves Baths (water) Callipers Centrifuges Chambers (vacuum) Chromatographs Comes Cylinders (gas) Electrical test meters Electronic balances Flasks (vacuum) Flow measuring equipment Freezers Fume cabinets Furnaces Furniture (fixed) Furniture (loose, laboratory) Hardness testers and similar (laboratory) Incubators (laboratory) Instruments (hand-held) Irradiation plant Linear accelerator/simulator Meteorological equipment Micrometers Microscope equipment Microtomes Navigational equipment Oscilloscopes Ovens Patient monitoring equipment Radiation detection equipment Recorders Refrigerators Respiration apparatus Scientific and laboratory equipment (excluding medical laboratory equipment) (default class) Spectrophotometers Sterilisers Surveying equipment Surveying equipment (electronic) Telescopes (optical) Telescopes (radio)


DV depn rate (%)


SL depn rate (%)


50 4 3 67 5 40 8 25 20 10 25 8 25 8 25 8 8 25 50 4 50 4 50 4 25 8 20 10 8 25 25 8

4.8 80.4 48 9.6 12 9.6 9.6 9.6 9.6 4.8 4.8 4.8 9.6 12 9.6 9.6

3 67 30 6 7 6 6 6 6 3 3 3 6 7 6 6

3.6 80.4 36 7.2 8.4 7.2 7.2 7.2 7.2 3.6 3.6 3.6 7.2 8.4 7.2 7.2

8 25 10 20 12.5 16 8 25 20 10 10 20 25 8 8 25 5 40 25 8 8 25 20 10 6.66 30 10 20 13 15.5 15.5 13 20 10 10 20 15.5 13 12.5 16 5 40 25 8 10 20 10 20 8 25 10 20 10 20 8 25 8 25 12.5 16 8 25 8 25 8 25 8 25 10 20

30 12 19.2 30 24 24 30 30 48 30 30 24 36 24 15.6 15.6 12 24 15.6 19.2 48 9.6 24 24 30 24 24 30 30 19.2 30 30 30 30 24

17.5 7 10.5 17.5 13.5 13.5 17.5 17.5 30 17.5 17.5 13.5 21 13.5 8.5 8.5 7 13.5 8.5 10.5 30 6 13.5 13.5 17.5 13.5 13.5 17.5 17.5 10.5 17.5 17.5 17.5 17.5 13.5

21 8.4 12.6 21 16.2 16.2 21 21 36 21 21 16.2 25.2 16.2 10.2 10.2 8.4 16.2 10.2 12.6 36 7.2 16.2 16.2 21 16.2 16.2 21 21 12.6 21 21 21 21 16.2

13.5 17.5 7 17.5 40 6 6

16.2 21 8.4 21 48 7.2 7.2

10 8 20 8 4 25 25

20 25 10 25 50 8 8

24 30 12 30 60 9.6 9.6

Part 2

55


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Part 2

Scientific and laboratory equipment (excluding equipment used in a medical laboratory) (SCIA) – continued Test chambers (acquired during the 2010 or subsequent income years) Ultrasonic equipment Vessels (vacuum) Washer decontaminators X-ray cassettes X-ray equipment (except as shown elsewhere) X-ray equipment (mobile) X-ray processors X-ray viewers Software (SOFT) Kiwiplus, Kiwifruit Software Package, designed for a specific year Software able to be used in the preparation or filing of income tax returns relating to one particular income year only The copyright in software, the right to use the copyright in software or the right to use software Tanks, vats and reservoirs (where not industry specified) (TANK) Reservoirs (concrete, above ground) Reservoirs (concrete, in-ground) Reservoirs (lined earth) Reservoirs (other than concrete or lined-earth) Tanks (underground) Tanks and vats (ceramic) Tanks and vats (concrete) Tanks and vats (default class) Tanks and vats (fibreglass) Tanks and vats (plastic) Tanks and vats (pressure) Tanks and vats (rubber-lined) Tanks and vats (stainless steel) Tanks and vats (steel, galvanised) Tanks and vats (steel, mild, welded) Tanks and vats affected by highly corrosive acid or alkali (with a general DV rate based on an estimated useful life of 12.5 years) Tanks and vats affected by highly corrosive acid or alkali (with a general DV rate based on an estimated useful life of 20 years) Tanks and vats affected by highly corrosive acid or alkali (with a general DV rate based on an estimated useful life of 25 years) Transportation (TRAN) Aeroplanes (mechanically propelled, fixed wing, of an unladen weight not exceeding 15,000kg) (residual value has been estimated at 25%) Aeroplanes (mechanically propelled, fixed wing, of an unladen weight over 15,000kg, other than helicopters) (residual value has been estimated at 25%) Aeroplanes (top-dressing and spraying) and specialised attachments Aircraft (international enger) Airport runways Airships Ambulances Animal-drawn vehicles Baggage conveyor systems Baggage imaging machines


DV depn rate (%)


SL depn rate (%)


12.5 8 10 8 5 10 8 8 12.5

16 25 20 25 40 20 25 25 16

19.2 30 24 30 48 24 30 30 19.2

10.5 17.5 13.5 17.5 30 13.5 17.5 17.5 10.5

12.6 21 16.2 21 36 16.2 21 21 12.6

1

100

100

100

100

2

100

100

100

100

4

50

60

40

48

50 100 50 33.3 20 25 25 25 12.5 12.5 25 25 25 20 20

4 2 4 6 10 8 8 8 16 16 8 8 8 10 10

4.8 2.4 4.8 7.2 12 9.6 9.6 9.6 19.2 19.2 9.6 9.6 9.6 12 12

3 1.5 3 4 7 6 6 6 10.5 10.5 6 6 6 7 7

3.6 1.8 3.6 4.8 8.4 7.2 7.2 7.2 12.6 12.6 7.2 7.2 7.2 8.4 8.4

8

25

30

17.5

21

10

20

24

13.5

16.2

12.5

16

19.2

10.5

12.6

15

10

12

7

8.4

15

10

12

7

8.4

10 33.3 12.5 12.5 20 15.5 8

20 15 6 16 16 10 13 25

24 7.2 19.2 19.2 12 15.6 30

13.5 10 4 10.5 10.5 7 8.5 17.5

16.2 4.8 12.6 12.6 8.4 10.2 21

www.ird.govt.nz

Transportation (TRAN) – continued Balloons Barges Barriers (electrically operated) Bicycles (pedal) Boat lift storage system (inflatable) Bulkheads (insulated, removable) Buoys Buses (for transporting people, over 12 seats) Cablecars Campervans (including motorhomes) acquired during or after the 2010/11 income year Campervans (including Motorhomes) acquired on or after 1 April 2005 but prior to the 2010/11 income year Canoes Caravans Chairlifts Child restraints (capsules and car seats) for hire Coaches (for transporting people, over 12 seats) Concrete trucks Containers (insulated, below 8m3) Containers (shipping) Dirigibles Dredges Drilling platforms Dump trucks Ferries Fire boats Fire engines Fleet tracking unit (PROV) Flight simulators (FTD and FNPT certifiable) aircraft specific (full-motion) Flight simulators (FTD and FNPT certifiable) aircraft specific (non-motion) Flight simulators (FTD and FNPT certifiable) upgradeable/multi aircraft specific (non-motion) Flight simulators (Non-certifiable) (non-motion) Floating docks Forklift trucks (8 tonnes and over used for short-term hire of 1 month or less only) 2010/11 and subsequent income years. Forklift trucks (8 tonnes and over) Forklift trucks (under 8 tonnes used for short-term hire of 1 month or less only) 2010/11 and subsequent income years. Forklift trucks (under 8 tonnes) Freight cars (rail) Freight cars (tramway) Funicular railways Gliders Gondolas and the like Gyrocopters Hang gliders Helicopters Horse floats Hovercraft Inflatable boats Inflatable rafts Jetboats Jetskis Lifeboats (excluding inflatable) Lifejackets and the like Locomotives (diesel) Locomotives (electric) Locomotives (steam)


DV depn rate (%)


SL depn rate (%)


12.5 20 10 5 8 4 20 12.5 20

16 10 20 40 25 50 10 16 10

19.2 12 24 48 30 60 12 19.2 12

10.5 7 13.5 30 17.5 40 7 10.5 7

12.6 8.4 16.2 36 21 48 8.4 12.6 8.4

8

18

21.6

12.5

15

10 10 12.5 20 5 12.5 12.5 5 20 12.5 20 20 15.5 20 25 20 6

20 20 16 10 40 16 16 40 10 16 10 10 13 10 8 10 30

24 24 19.2 12 48 19.2 19.2 48 12 19.2 12 12 15.6 12 9.6 12 na

13.5 13.5 10.5 7 30 10.5 10.5 30 7 10.5 7 7 8.5 7 6 7 21

16.2 16.2 12.6 8.4 36 12.6 12.6 36 8.4 12.6 8.4 8.4 10.2 8.4 7.2 8.4 na

15.5

13

15.6

8.5

10.2

8

25

30

17.5

21

15.5 4 25

13 50 8

15.6 60 9.6

8.5 40 6

10.2 48 7.2

8 12.5

25 16

30 19.2

17.5 10.5

21 12.6

6.66 10 25 25 20 12.5 20 3 3 20 20 12.5 8 8 10 5 15.5 4 25 25 25

30 20 8 8 10 16 10 67 67 10 10 16 25 25 20 40 13 50 8 8 8

36 24 9.6 9.6 12 19.2 12 80.4 80.4 12 12 19.2 30 30 24 48 15.6 60 9.6 9.6 9.6

21 13.5 6 6 7 10.5 7 67 67 7 7 10.5 17.5 17.5 13.5 30 8.5 40 6 6 6

25.2 16.2 7.2 7.2 8.4 12.6 8.4 80.4 80.4 8.4 8.4 12.6 21 21 16.2 36 10.2 48 7.2 7.2 7.2

Part 2

57


58


Part 2

Transportation (TRAN) – continued Maintenance cars (rail) Maintenance cars (tramway) Metal detectors Microlites Military type vehicles Minibuses (up to and including 12 seats) (residual value has been estimated at 25%) Monorail vehicles Mopeds Motor launches Motor scooters Motor vehicles (for transporting people, up to and including 12 seats and used for short-term hire of 1 month or less only) Motor vehicles (for transporting people, up to and including 12 seats) (residual value has been estimated at 25%) Motor vehicles—class NA (for transporting light goods, gross vehicle mass not over 3.5 tonnes and used for short-term hire of 1 month or less only) Motor vehicles—class NA (for transporting light goods, gross vehicle mass up to 3.5 tonnes) Motor vehicles—class NB (for transporting medium goods, gross vehicle mass over 3.5 but not over 12 tonnes and used for short-term hire of 1 month or less only) Motor vehicles—class NB (for transporting medium goods, gross vehicle mass over 3.5 tonnes but not over 12 tonnes) Motor vehicles—class NC (for transporting heavy goods, gross vehicle mass over 12 tonnes and used for short-term hire of 1 month or less only) Motor vehicles—class NC (for transporting heavy goods, gross vehicle mass over 12 tonnes) Motorcycles Motorhomes acquired during or after the 2010/11 income year Outboard motors Pallet covers (insulated) Parachutes Pleasure vessels Radar navigational signalling equipment Radar navigational traffic control equipment Railway jiggers Road signs Roll-on/roll-off vessels Roof racks Rowing boats Rubbish trucks Ship loading and unloading equipment (not elsewhere specified) Ships (bulk carrier) Ships (cargo) Ships (container) Ships (cruise) Ships (livestock) Ships (refrigerated) Ships (tanker) Sidecars Signs (street nameplates) Small boats Special-purpose vehicles Speed humps (metal) Speed humps (plastic) Speed humps (rubber) Straddle carriers Street furniture (excluding signs)


DV depn rate (%)


SL depn rate (%)


25 25 8 3 15.5

8 8 25 67 13

9.6 9.6 30 80.4 15.6

6 6 17.5 67 8.5

7.2 7.2 21 80.4 10.2

5 15.5 6.66 20 6.66

30 13 30 10 30

36 15.6 36 12 36

21 8.5 21 7 21

25.2 10.2 25.2 8.4 25.2

4

50

60

40

48

5

30

36

21

25.2

6.66

30

36

21

25.2

10

20

24

13.5

16.2

8

25

30

17.5

21

12.5

16

19.2

10.5

12.6

6.66

30

36

21

25.2

10 6.66

20 30

24 36

13.5 21

16.2 25.2

8 5 2 3 15.5 10 10 20 6.66 20 5 15.5 12.5

18 40 100 67 13 20 20 10 30 10 40 13 16

21.6 48 100 80.4 15.6 24 24 12 36 12 48 15.6 19.2

12.5 30 100 67 8.5 13.5 13.5 7 21 7 30 8.5 10.5

15 36 100 80.4 10.2 16.2 16.2 8.4 25.2 8.4 36 10.2 12.6

15.5 20 25 20 25 20 20 20 6.66 6.66 15.5 12.5 5 5 10 15.5 5

13 10 8 10 8 10 10 10 30 30 13 16 40 40 20 13 40

15.6 12 9.6 12 9.6 12 12 12 36 36 15.6 19.2 48 48 24 15.6 48

8.5 7 6 7 6 7 7 7 21 21 8.5 10.5 30 30 13.5 8.5 30

10.2 8.4 7.2 8.4 7.2 8.4 8.4 8.4 25.2 25.2 10.2 12.6 36 36 16.2 10.2 36

www.ird.govt.nz

Transportation (TRAN) – continued Taxis (up to and including 12 seats) (residual value has been estimated at 25%) Towing tractors Tracklayers Tracks (monorail) Tracks (rail) Traction batteries Traction engines Tractors (farm type) Traffic lights Trailers - domestic (up to 1 tonne) Trailers (domestic, up to 1 tonne used for short-term hire of 1 month or less only) Trailers class TC (transporting medium goods; GVM over 3.5 tonne and up to 10 tonne) Trailers class TD (transporting heavy goods; GVM over 10 tonne) Trailers—class TC (for transporting medium goods, gross vehicle mass over 3.5 tonnes but not over 10 tonnes and used for short-term hire of 1 month or less only) Trailers—class TD (for transporting heavy goods, gross vehicle mass over 10 tonnes and used for short-term hire of 1 month or less only) Trailers—classes TA and TB (for transporting light goods, gross vehicle mass up to 3.5 tonnes and used for short-term hire of 1 month or less only) excluding domestic trailers Trailers—classes TA and TB (for transporting light goods, gross vehicle mass up to 3.5 tonnes) excluding domestic trailers Tram tracks Tram wires Transportation (default class) Tricycles (pedal) Trolley bus wires Trolley buses Tugs Tyre chains Vehicles, road-going (not elsewhere specified) Vending machines (for tickets) Windsurfers Yachts (international ocean-going) Yachts (other than international ocean-going) Water and effluent treatment (where not industry specified) (WATR) Aerators Blowers Borewells Chart recorders Chlorinating systems Clarifiers Comminutors Concentrators Decanters De-ionising plant Digesters Disinfection systems (ultraviolet) Fittings (ceramic) Fittings (concrete) Fittings (plastic) Fittings (steel) Flocculators Flow meters Heat exchangers


DV depn rate (%)


SL depn rate (%)


5 15.5 15.5 25 25 5 25 15.5 12.5 8

30 13 13 8 8 40 8 13 16 25

36 15.6 15.6 9.6 9.6 48 9.6 15.6 19.2 30

21 8.5 8.5 6 6 30 6 8.5 10.5 17.5

25.2 10.2 10.2 7.2 7.2 36 7.2 10.2 12.6 21

6.66

30

36

21

25.2

20

10

12

7

8.4

15.5

13

15.6

8.5

10.2

12.5

16

19.2

10.5

12.6

10

20

24

13.5

16.2

10

20

24

13.5

16.2

15.5 20 20 20 5 20 15.5 25 3 15.5 8 3 6 15.5

13 10 10 10 40 10 13 8 67 13 25 67 15 13

15.6 12 12 12 48 12 15.6 9.6 80.4 15.6 30 80.4 18 15.6

8.5 7 7 7 30 7 8.5 6 67 8.5 17.5 67 10 8.5

10.2 8.4 8.4 8.4 36 8.4 10.2 7.2 80.4 10.2 21 80.4 12 10.2

5 12.5 20 5 10 25 10 25 12.5 10 25 10 25 25 25 25 25 5 15.5

40 16 10 40 20 8 20 8 16 20 8 20 8 8 8 8 8 40 13

48 19.2 12 48 24 9.6 24 9.6 19.2 24 9.6 24 9.6 9.6 9.6 9.6 9.6 48 15.6

30 10.5 7 30 13.5 6 13.5 6 10.5 13.5 6 13.5 6 6 6 6 6 30 8.5

36 12.6 8.4 36 16.2 7.2 16.2 7.2 12.6 16.2 7.2 16.2 7.2 7.2 7.2 7.2 7.2 36 10.2

Part 2

59


60


Part 2

Water and effluent treatment (where not industry specified) (WATR) – continued Inflatable pipeline plug (PROV) Leak detectors Meters Mixers Pipeline crawler (PROV) Piping (ceramic) Piping (concrete) Piping (concrete-lined steel) Piping (fibrous cement) Piping (plastic) Piping (steel) Presses (belt) Regeneration plant Reservoirs (above ground, concrete) Reservoirs (in-ground, concrete) Reservoirs (lined earth) Reservoirs (other than concrete or lined earth type) Screens (bar) Screens (rotary, except stainless steel) Screens (stainless steel) Thickeners Valve and pump chambers and similar Valves (ceramic) Valves (concrete) Valves (plastic) Valves (steel) Vessels (filter) Water and effluent treatment plant and equipment (default class) Weighing machines (where not industry specified) (WEIG) Batch weighers Check weighers Computer weighers Digital indicators Digital platforms Electronic indicators Electronic platforms Mechanical weighing machines Shop scales Weigh belts Weighbridges (above-ground type) Weighbridges (in-ground type) Weighing machines (default class) Weighing machines (electronic)


DV depn rate (%)


SL depn rate (%)


3 10 5 10 5 25 25 25 25 25 25 12.5 10 50 100 50 33.3 10 10 15.5 25 50 25 25 25 25 25

67 20 40 20 40 8 8 8 8 8 8 16 20 4 2 4 6 20 20 13 8 4 8 8 8 8 8

80.4 24 48 24 48 9.6 9.6 9.6 9.6 9.6 9.6 19.2 24 4.8 2.4 4.8 7.2 24 24 15.6 9.6 4.8 9.6 9.6 9.6 9.6 9.6

67 13.5 30 13.5 30 6 6 6 6 6 6 10.5 13.5 3 1.5 3 4 13.5 13.5 8.5 6 3 6 6 6 6 6

80.4 16.2 36 16.2 36 7.2 7.2 7.2 7.2 7.2 7.2 12.6 16.2 3.6 1.8 3.6 4.8 16.2 16.2 10.2 7.2 3.6 7.2 7.2 7.2 7.2 7.2

25

8

9.6

6

7.2

8 8 8 8 8 8 8 20 8 8 12.5 25 8 8

25 25 25 25 25 25 25 10 25 25 16 8 25 25

30 30 30 30 30 30 30 12 30 30 19.2 9.6 30 30

17.5 17.5 17.5 17.5 17.5 17.5 17.5 7 17.5 17.5 10.5 6 17.5 17.5

21 21 21 21 21 21 21 8.4 21 21 12.6 7.2 21 21

General Depreciation Rates 4f2h6s

Overview 4q3b3c

More details 26j3b

Related Documents 171j1w

General Depreciation Rates 4f2h6s

Depreciation Rates Companies Act.pdf 6p6653

Depreciation Rates As Per Income Tax Act 3652y

Depreciation - Wikipedia 593d1y

Depreciation ing.pdf 4e2i62

Rates Of Depreciation As Per Income Tax Act,1961, India 2s1z3o