| Aircraft – Acquired before May 26, 1976 |
16 |
| Aircraft – Acquired after May 25, 1976 |
9 |
| Bee equipment |
8 |
| Boats and component parts |
7 |
| Breakwaters (cement or stone) |
3 |
| Breakwaters (wood) |
6 |
| Brooders |
8 |
| Buildings and component parts – Wood, galvanized, or portable |
6 |
| Buildings and component parts – Other: Acquired after 1978 and before 1988Footnote 1 |
3 |
| Buildings and component parts – Other: Acquired after 1987 |
1 |
| Buildings and component parts – Other: Fruit and vegetable storage (after Feb. 19, 1973) |
8 |
| Casing, cribwork for water wells |
8 |
| Chain-saws |
10 |
| Cleaners – grain or seed |
8 |
| Combines (drawn) |
8 |
| Combines (self-propelled) |
10 |
| Computer equipment and systems software – Acquired before March 23, 2004 |
10 |
| Computer equipment and systems software – Acquired after March 22, 2004 |
45 |
| Computer equipment and systems software – Acquired after March 18, 2007 |
50 |
| Computer equipment and systems software – Acquired after January 27, 2009 and before February 2011 |
52 |
| Computer software (other than systems software) |
8 |
| Coolers – Milk |
8 |
| Cream separators |
8 |
| Cultivators |
8 |
| Dams (cement, stone, wood, or earth) |
1 |
| Data network infrastructure equipment – Acquired after March 22, 2004 |
46 |
| Diggers – All types |
8 |
| Discs |
8 |
| Docks |
3 |
| Drills – All types |
8 |
| Dugouts, dikes, and lagoons |
6 |
| Electric-generating equipment – portable |
8 |
| Electric motors |
8 |
| Elevators |
8 |
| Engines – Stationary |
8 |
| Fences – All types |
6 |
| Forage harvesters (drawn) |
8 |
| Forage harvesters (self-propelled) |
10 |
| Graders – Fruit or vegetable |
8 |
| Grain-drying equipment |
8 |
| Grain loaders |
8 |
| Grain separators |
8 |
| Grain-storage building – Wood, galvanized steel |
6 |
| Grain-storage building – Other |
1 |
| Greenhouses (all except as noted below) |
6 |
| Greenhouses of rigid frames covered with replaceable flexible plastic |
8 |
| Grinder |
8 |
| Harness |
10 |
| Harrows |
8 |
| Hay balers and stookers (drawn) |
8 |
| Hay balers and stookers (self-propelled) |
10 |
| Hay loaders |
8 |
| Ice machines |
8 |
| Incubators |
8 |
| Irrigation equipment – Overhead |
8 |
| Irrigation ponds |
6 |
| Leasehold interest |
13 |
| Manure spreaders |
8 |
| Milking machines |
8 |
| Mixers |
8 |
| Mowers |
8 |
| Nets |
8 |
| Office equipment including photocopiers, fax machines |
8 |
| Outboard motors |
10 |
| Passenger vehicles (see Chapter 5) |
10 or 10.1 |
| Piping – Permanent |
2 |
| Planters – All types |
8 |
| Plows |
8 |
| Power block – Purse seine |
7 |
| Pumps |
8 |
Radar or radio equipment – Acquired before May 26, 1976
|
9 |
| Radar or radio equipment – Acquired after May 25, 1976 |
8 |
| Rakes |
8 |
| Roads or other surface areas – Paved or concrete |
17 |
| Silo fillers |
8 |
| Silos |
8 |
| Sleighs |
10 |
| Sprayers |
8 |
| Stable cleaners |
8 |
| Stalk cutters |
8 |
| Swathers (drawn) |
8 |
| Swathers (self-propelled) |
10 |
| Threshers |
8 |
| Tile or concrete drainage system – Acquired before 1965 |
13 |
| Tillers – All types |
8 |
| Tools, less than $500 |
12 |
| Tools, $500 and more |
8 |
| Tractors |
10 |
| Trailers |
10 |
| Traps |
8 |
| Trucks |
10 |
| Trucks (freight) |
16 |
| Wagons |
10 |
| Water towers |
6 |
| Weeders |
8 |
| Weirs |
3 |
| Weirs – Fish |
8 |
| Welding equipment |
8 |
| Well equipment |
8 |
| Wharves, Cement, steel, or stone |
3 |
| Wharves, Wood |
6 |
| Wind chargers |
8 |
| Wind-energy conversion equipment acquired before February 22, 1994 |
34 |
Wind-energy conversion equipment acquired after February 21, 1994 (Note: Class 43.1 can be used other than for wind energy.)
|
43.1 |
| Zero-emission automotive equipment or vehicles (other than motor vehicles) |
56 |
| Zero-emission vehicles that would otherwise be in Class 10 or 10.1 |
54 |
| Zero-emission vehicles that would otherwise be in Class 16 |
55 |
