Koste Effective Life Table for Assets

Effective Life and Depreciable Rate

Residential Assets

Effective Life and Depreciable Rate

Residential Assets

Koste effective life table is an easy-to-use tool to find out the effective life and depreciation rate for any residential or commercial plant and equipment assets. Follow this guide based on the information provided by ATO

General Assets
ASSETS LIFE (Years)
 Air conditioning assets (excluding ducting, pipes and vents):
Air handling units20
Chillers:
Absorption25
Centrifugal20
Volumetrics (including reciprocating, rotary, screw, scroll):
Air-cooled15
Water-cooled20
Condensing sets15
Cooling Tower15
Damper motors (including variable air volume box controller)10
Fan coil units (connected to condensing set)15
Mini split systems up to 20KW (including ceiling, floor and high wall split system)10
Packaged air conditioning units15
Pumps20
Room units10
Ceiling fans5
Clocks, electric10
Digital peep holes10 (new addition 1-7-2019)
DVD players5
Door closers10
Door stops, freestanding10
Escalators (machinery and moving parts)20
Evaporative coolers:
Fixed (excluding ducting and vents)15 (changed from 25 as at 1-7-2019)
Portable10 (new addition 1-7-2019)
Floor coverings (removable without damage):
Carpet8 (changed from 10 as at 1-7-2019)
Floating timber15
Linoleum10
Vinyl10
Furniture, freestanding13 1/3
Garbage bins10
Garbage compacting systems (excluding chutes)6 2/3
Generators20
Gym assets:
Cardiovascular5
Resistance10
Hand dryers, electrical10
Heaters:
Fixed:
Electric15
Gas:
Ducted central heating unit20
Other15
Freestanding15
Home automation control assets10 (new addition 1-7-2019)
Hot water systems (excluding piping):
Electric12
Gas12
Solar15
Hydronic assets:
Controls
Water heaters
Intercom system assets10
Lifts (including hydraulic and traction lifts)30
Lights:
Fittings (excluding hardwired)5
Freestanding5
Shades, removable5
Linen5
Master antenna television (MATV) assets:
Amplifiers10
Modulators10
Power sources10
Mirrors, freestanding15
Radios10
Rugs7
Skylights:
Controls10 (new addition 1-7-2019)
Motors10 (new addition 1-7-2019)
Solar power generating system (incorporating batteries, inverters, solar panels, regulators)20
Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers)7
Surround sound systems (incorporating audio-video receivers and speakers)10
Telecommunications assets:
Cordless phones4
Telephone hand sets6 (changed from 10 as at 1-7-2019)
Telephone systems - see Table B Telephony
Television antennas, freestanding5
Television sets8 (changed from 10 as at 1-7-2019)
Vacuum cleaners:
Ducted:
Hoses10
Motors10
Wands10
Portable10
Ventilation fans20
Video cassette recorder systems (VCRs)5
Water pumps*note: previously only one type at 20 years
Multi-storey20
Rainwater tanks5 (new addition 1-7-2019)
Single residence pressure pumps8 (new addition 1-7-2019)
Window blinds, internal10
Window curtains6
Window shutters, automatic:
Controls
Motors
Bathroom Assets
ASSETS LIFE(YEARS)
Accessories, freestanding (including shower caddies, soap holders, toilet brushes)3 (changed from 5 as at 1-7-2019)
Exhaust fans (including light/heating)10
Heated towel rails, electric10
Shower curtains (excluding curtain rods and screens)2
Spa bath pumps10 (changed from 20 as at 1-7-2019
Fire Control Assets
ASSETS LIFE(YEARS)
Alarms:
Heat6
Smoke6
Detection and alarm systems:
Alarm bells12
Detectors (including addressable manual call points, heat, multi type and smoke20
Fire indicator panels12
Emergency warning and intercommunication systems (EWIS):
Master emergency control panels12
Speakers12
Strobe lights12
Warden intercom phones (WIPs)12
Extinguishers15
Hoses and nozzles10
Pumps (including diesel and electric)25
Stair pressurisation assets:
AC variable speed drives (VSDs)10
Pressurisation and extraction fans25
Sensors10
Kitchen Assets
ASSETS LIFE(YEARS)
Cook tops12
Crockery5
Cutlery5
Dishwashers8 (changed from 10 as at 1-7-2019)
Freezers12
Garbage disposal units10
Microwave ovens8 (changed from 10 as at 1-7-2019)
Ovens12
Range hoods12
Refrigerators12
Stoves12
Water filters, electrical15
Laundry Assets
ASSETS LIFE(YEAR)
Clothes dryers7 (changed from 10 as at 1-7-2019)
Ironing boards, freestanding5 (changed from 7 as at 1-7-2019)
Irons5
Washing machines8 (changed from 10 as at 1-7-2019)
Outdoor Assets
ASSETS LIFE(YEAR)
Automatic garage doors:
Controls5
Motors10
Barbecue assets:
Fixed barbecue assets:
Sliding trays and cookers10
Freestanding barbecues5
Floor carpet (including artificial grass and matting)5
Folding arm awnings:
Controls10 (new addition 1-7-2019)
Motors10 (new addition 1-7-2019)
Furniture, freestanding5
Gardening watering installations:
Control panels5
Pumps5
Timing devices5
Garden lights, solar5 (changed from 8 as at 1-7-2019)
Garden sheds, freestanding15
Gates, electrical:
Controls5
Motors10
Operable pergola louvres:
Controls15
Motors15
Rainwater tanks:
Galvanised steel25 (new addition as at 1-7-2019)
Polyethylene15 (new addition as at 1-7-2019)
Roller blinds*note: only ever had window blinds at 10 years
Controls10 (new addition as at 1-7-2019)
Motors10 (new addition as at 1-7-2019)
Sauna heating assets15
Sewage treatment assets:
Controls8
Motors8
Spas:
Fixed spa assets:*note: only ever had pumps at 20 years
Chlorinators10 (new addition as at 1-7-2019)
Filtration assets (including pumps)10 (new addition as at 1-7-2019)
Heaters (electric or gas)15
Freestanding spas (incorporating blowers, controls, filters, heaters and pumps)17
Swimming pool assets:
Chlorinators10 (changed from 12 as at 1-7-2019)
Cleaning assets7
Covers (including blankets)8 (new addition as at 1-7-2019)
Filtration assets (including pumps)10 (changed from 12 as at 1-7-2019)
Heaters:
Electric15
Gas15
Solar20
Tennis court assets:
Cleaners3
Drag brooms3
Nets5
Rollers3
Umpire chairs15
Security and Monitoring Assets
ASSETS LIFE(YEAR)
Access control systems:
Code pads5
Door controllers5
Readers:
Proximity7
Swipe card3
CCTV systems:
Cameras4
Monitors4
Recorders:
Digital4
Time lapse2
Switching units (including multiplexes)5
Security systems:
Code pads5
Control panels5
Detectors (including passive infrared, photo sensors and vibration)5
Global System for Mobiles (GSM) Units5
Noise makers (including bells and sirens)5

General Assets

ASSETS LIFE (Years)
 Air conditioning assets (excluding ducting, pipes and vents):
Air handling units20
Chillers:
Absorption25
Centrifugal20
Volumetrics (including reciprocating, rotary, screw, scroll):
Air-cooled15
Water-cooled20
Condensing sets15
Cooling Tower15
Damper motors (including variable air volume box controller)10
Fan coil units (connected to condensing set)15
Mini split systems up to 20KW (including ceiling, floor and high wall split system)10
Packaged air conditioning units15
Pumps20
Room units10
Ceiling fans5
Clocks, electric10
Digital peep holes10 (new addition 1-7-2019)
DVD players5
Door closers10
Door stops, freestanding10
Escalators (machinery and moving parts)20
Evaporative coolers:
Fixed (excluding ducting and vents)15 (changed from 25 as at 1-7-2019)
Portable10 (new addition 1-7-2019)
Floor coverings (removable without damage):
Carpet8 (changed from 10 as at 1-7-2019)
Floating timber15
Linoleum10
Vinyl10
Furniture, freestanding13 1/3
Garbage bins10
Garbage compacting systems (excluding chutes)6 2/3
Generators20
Gym assets:
Cardiovascular5
Resistance10
Hand dryers, electrical10
Heaters:
Fixed:
Electric15
Gas:
Ducted central heating unit20
Other15
Freestanding15
Home automation control assets10 (new addition 1-7-2019)
Hot water systems (excluding piping):
Electric12
Gas12
Solar15
Hydronic assets:
Controls
Water heaters
Intercom system assets10
Lifts (including hydraulic and traction lifts)30
Lights:
Fittings (excluding hardwired)5
Freestanding5
Shades, removable5
Linen5
Master antenna television (MATV) assets:
Amplifiers10
Modulators10
Power sources10
Mirrors, freestanding15
Radios10
Rugs7
Skylights:
Controls10 (new addition 1-7-2019)
Motors10 (new addition 1-7-2019)
Solar power generating system (incorporating batteries, inverters, solar panels, regulators)20
Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers)7
Surround sound systems (incorporating audio-video receivers and speakers)10
Telecommunications assets:
Cordless phones4
Telephone hand sets6 (changed from 10 as at 1-7-2019)
Telephone systems - see Table B Telephony
Television antennas, freestanding5
Television sets8 (changed from 10 as at 1-7-2019)
Vacuum cleaners:
Ducted:
Hoses10
Motors10
Wands10
Portable10
Ventilation fans20
Video cassette recorder systems (VCRs)5
Water pumps*note: previously only one type at 20 years
Multi-storey20
Rainwater tanks5 (new addition 1-7-2019)
Single residence pressure pumps8 (new addition 1-7-2019)
Window blinds, internal10
Window curtains6
Window shutters, automatic:
Controls
Motors

Bathroom Assets

ASSETS LIFE(YEARS)
Accessories, freestanding (including shower caddies, soap holders, toilet brushes)3 (changed from 5 as at 1-7-2019)
Exhaust fans (including light/heating)10
Heated towel rails, electric10
Shower curtains (excluding curtain rods and screens)2
Spa bath pumps10 (changed from 20 as at 1-7-2019

Fire Control Assets

ASSETS LIFE(YEARS)
Alarms:
Heat6
Smoke6
Detection and alarm systems:
Alarm bells12
Detectors (including addressable manual call points, heat, multi type and smoke20
Fire indicator panels12
Emergency warning and intercommunication systems (EWIS):
Master emergency control panels12
Speakers12
Strobe lights12
Warden intercom phones (WIPs)12
Extinguishers15
Hoses and nozzles10
Pumps (including diesel and electric)25
Stair pressurisation assets:
AC variable speed drives (VSDs)10
Pressurisation and extraction fans25
Sensors10

Kitchen Assets

ASSETS LIFE(YEARS)
Cook tops12
Crockery5
Cutlery5
Dishwashers8 (changed from 10 as at 1-7-2019)
Freezers12
Garbage disposal units10
Microwave ovens8 (changed from 10 as at 1-7-2019)
Ovens12
Range hoods12
Refrigerators12
Stoves12
Water filters, electrical15

Laundry Assets

ASSETS LIFE(YEAR)
Clothes dryers7 (changed from 10 as at 1-7-2019)
Ironing boards, freestanding5 (changed from 7 as at 1-7-2019)
Irons5
Washing machines8 (changed from 10 as at 1-7-2019)

Outdoor Assets

ASSETS LIFE(YEAR)
Automatic garage doors:
Controls5
Motors10
Barbecue assets:
Fixed barbecue assets:
Sliding trays and cookers10
Freestanding barbecues5
Floor carpet (including artificial grass and matting)5
Folding arm awnings:
Controls10 (new addition 1-7-2019)
Motors10 (new addition 1-7-2019)
Furniture, freestanding5
Gardening watering installations:
Control panels5
Pumps5
Timing devices5
Garden lights, solar5 (changed from 8 as at 1-7-2019)
Garden sheds, freestanding15
Gates, electrical:
Controls5
Motors10
Operable pergola louvres:
Controls15
Motors15
Rainwater tanks:
Galvanised steel25 (new addition as at 1-7-2019)
Polyethylene15 (new addition as at 1-7-2019)
Roller blinds*note: only ever had window blinds at 10 years
Controls10 (new addition as at 1-7-2019)
Motors10 (new addition as at 1-7-2019)
Sauna heating assets15
Sewage treatment assets:
Controls8
Motors8
Spas:
Fixed spa assets:*note: only ever had pumps at 20 years
Chlorinators10 (new addition as at 1-7-2019)
Filtration assets (including pumps)10 (new addition as at 1-7-2019)
Heaters (electric or gas)15
Freestanding spas (incorporating blowers, controls, filters, heaters and pumps)17
Swimming pool assets:
Chlorinators10 (changed from 12 as at 1-7-2019)
Cleaning assets7
Covers (including blankets)8 (new addition as at 1-7-2019)
Filtration assets (including pumps)10 (changed from 12 as at 1-7-2019)
Heaters:
Electric15
Gas15
Solar20
Tennis court assets:
Cleaners3
Drag brooms3
Nets5
Rollers3
Umpire chairs15

Security Assets

ASSETS LIFE(YEAR)
Access control systems:
Code pads5
Door controllers5
Readers:
Proximity7
Swipe card3
CCTV systems:
Cameras4
Monitors4
Recorders:
Digital4
Time lapse2
Switching units (including multiplexes)5
Security systems:
Code pads5
Control panels5
Detectors (including passive infrared, photo sensors and vibration)5
Global System for Mobiles (GSM) Units5
Noise makers (including bells and sirens)5

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