Appendix A
Bureau of Economic Analysis depreciation rates

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Table A.1
Depreciation rates for estimating U.S. capital stock

  United States National Income and Product Acccount asset type Depreciation rate Asset class1
1 Computers and peripheral equipment 0.45 ICT M&E 2
2 Software 0.40 ICT M&E
3 Communications 0.23 ICT M&E
4 Medical equipment and instruments 0.17 Non-ICTM&E
5 Non-medical instruments 0.17 Non-ICTM&E
6 Photocopy and related equipment 0.25 Non-ICTM&E
7 Office and accounting equipment 0.25 Non-ICTM&E
8 Fabricated metal products 0.17 Non-ICTM&E
9 Steam engines 0.09 Non-ICTM&E
10 Internal combustion engines 0.09 Non-ICTM&E
11 Metalworking machinery 0.18 Non-ICTM&E
12 Special industrial machinery 0.18 Non-ICTM&E
13 General industrial equipment 0.18 Non-ICTM&E
14 Electric transmission and distribution 0.09 Non-ICTM&E
15 Light trucks (including utility vehicles) 0.21 Non-ICTM&E
16 Other trucks, buses and truck trailers 0.21 Non-ICTM&E
17 Autos 0.27 Non-ICTM&E
18 Aircraft 0.15 Non-ICTM&E
19 Ships and boats 0.15 Non-ICTM&E
20 Railroad equipment 0.15 Non-ICTM&E
21 Household furniture 0.23 Non-ICTM&E
22 Other furniture 0.23 Non-ICTM&E
23 Agricultural machinery 0.16 Non-ICTM&E
24 Farm tractors 0.16 Non-ICTM&E
25 Construction machinery 0.16 Non-ICTM&E
26 Construction tractors 0.16 Non-ICTM&E
27 Mining and oil field machinery 0.18 Non-ICTM&E
28 Service industry machinery 0.18 Non-ICTM&E
29 Household appliances 0.18 Non-ICTM&E
30 Other electrical 0.18 Non-ICTM&E
31 Other 0.18 Non-ICTM&E
32 Office, including medical buildings 0.13 Building
33 Commercial 0.14 Building
34 Hospitals and special care 0.10 Building
35 Manufacturing 0.07 Building
36 Electric 0.11 Engineering
37 Other power 0.11 Engineering
38 Communication 0.11 Engineering
39 Petroleum and natural gas 0.10 Engineering
40 Mining 0.09 Engineering
41 Religious 0.10 Building
42 Educational 0.10 Building
43 Other buildings 0.09 Building
44 Railroads 0.08 Engineering
45 Farm 0.09 Building
46 Other 0.09 Engineering

1. The four asset classes used in this paper.

2. Information and communications technology machinery and equipment.

Source: Bureau of Economic Analysis, 2003, Fixed Assets and Consumer Durable Goods in the United States, 1925-97.