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Circular No. A-76 -- Revised
APPENDIX 3

Useful Life and Disposal Value

The attached useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based upon the rate of return.


                Useful Life* and Disposal Value Table

--------------------------------------------------------------
 FSC No.           Nomenclature          Expected      Disposal
                                         useful Life   Value
                                           (Years)     Factor
                                                       as a
                                                       Percent
                                                        of
                                                        Acquisition
                                                        Cost
--------------------------------------------------------------
    Guns, through 30mm                       15          3.15
    Guns, over 30mm up to 75mm                           1.18
    Guns, 75mm through 125mm                 25          0.63
    Guns, over 125mm through 200mm                       2.14
    Guns, over 200mm through 300mm                       2.61

1040 Chemical Weapons and Equipment           16
     Launchers, Rocket and Pyrotechnic        15          2.00

1080 Camouflage and Deception Equipment       10          1.75

1090 Assemblies Interchangeable between       25          2.25
     Weapons in Two or More Classes

1095 Misc. Weapons                                        1.06

1135 Fusing and Firing Devices Nuclear        16          0.08
     Ordnance

1190 Specialized Test and Handling Equipment, 8           0.60
     Nuclear Ordnance

1220 Fire Control Computing Sights and        8           0.29
     Devices

1230 Fire Control System, Complete            11

1240 Optical Sighting and Ranging Equipment   11          1.80

1250 Fire Control Stabilizing Mechanisms      11          1.76

1260 Fire Control Designating and Indicating  12          0.58
     Equipment

1265 Fire Control Transmitting and Receiving  11          0.39
     Equipment, except Airborne

1270 Aircraft Gunnery Fire Control Components             0.22

1285 Fire Control Radar Equipment, except                 1.19
     Airborne

1290 Misc. Fire Control Equipment             19          0.79

1340 Rockets, Rocket Ammo and Rocket          18          3.62
     Components

1375 Demolition Materials

1377 Cartridge and Propellant Activated                   1.28
     Devices and Components

1398 Specialized Ammo Handling and Servicing  12          0.52
     Equipment

1410 Guided Missiles                          19          1.55

1420 Guided Missile Components                15          0.13

1430 Guided Missile Remote Control Systems    19          0.45

1440 Launchers, Guided Missile                17          0.66

2450 Guided Missile Handling and Servicing    27          0.65
     Equipment

1560 Airframe Structural Components           20          2.48

1610 Aircraft Propellers                      10          4.58

1615 Helicopter Rotor Blades, Drive           10          3.52
     Mechanisms and Components

1620 Aircraft Landing Gear Components         10          2.71

1630 Aircraft Wheel and Brake Systems         10          4.92

1650 Aircraft Hydraulic, Vacuum and De-icing  10          2.19
     System Components

1660 Aircraft Air Conditioning, Heating and   10          2.23
     Pressurizing Equipment

1670 Parachutes; Aerial Pick Up, Delivery,    7           5.52
     Recovery Systems and Cargo Tie Down
     Equipment

1680 Misc. Aircraft Accessories and           7           1.92
     Components

1720 Aircraft Launching Equipment             25          1.91

1730 Aircraft Ground Servicing Equipment      20          3.12

1740 Airfield Specialized Trucks and Trailers 6.37

1905 Combat Ships and Landing Vessels         20          2.53

1915 Cargo and Tanker Vessels                 30          8.54

1925 Special Service Vessels                  25          8.54

1930 Barges and Lighters, Cargo               27          11.05

1935 Barges and Lighters, Special Purpose     30          19.83

1940 Small Craft                              23          6.35

1945 Pontoons and Floating Docks              30          14.42

1990 Misc. Vessels                                        8.74

2010 Ship and Boat Propulsion Components      20          10.26

2030 Deck Machinery                                       3.31

2040 Marine Hardware and Hull Items           20          16.57

2050 Buoys                                                11.05

2090 Misc. Ship and Marine Equipment                      4.81

2210 Locomotives                              29          16.51

2220 Rail Cars                                40          10.27

2230 Right-of-Way Construction and            20          18.69
     Maintenance Equipment, Railroad

2240 Locomotive and Rail Car Accessories and              9.98
     Components

2250 Track Materials, Railroad                            41.00

2305 Ground Effect Vehicles                   15

2310 Passenger Motor Vehicles                 *           17.00
     Passenger Cars and Station Wagons        6
     Buses (11 or more passengers)            8
     Ambulances                               7

2320 Trucks and Truck Tractors, Wheeled       *           17.96
     Less than 12,500 (payload I ton and      6
     less) 12,500 through 16,999 (payload,
     1 1/2 through 2 1/2 tons)                7
     17,000 and over (payload, tons and       9
      (over)
     Multiple Drive Vehicles                  6

2330 Trailers                                 23          10.09

2340 Motorcycles, Motor Scooters and Bicycles 12          27.31

2350 Combat, Assault and Tactical Vehicles,   14          32.82
     Tracked

2410 Tractors, Full Track, Low Speed          14          27.62

2420 Tractors, Wheeled                        13          22.70

2430 Tractors, Track Laying High Speed                    7.42

2510 Vehicular Cab, Body and Frame Structural 10          14.18
     Components

2520 Vehicular Power Transmission Components  12          16.22

2530 Vehicular Brake, Steering, Axle, Wheel   12          12.17
     and Track Components

2540 Vehicular Furniture and Accessories      18          6.95

2590 Misc. Vehicular Components               10          7.04

2805 Gasoline Reciprocating Engines except    7           5.68
      Aircraft and Components

2810 Gasoline Reciprocating Engines, Aircraft             3.43
     and Components

2815 Diesel Engines and Components                        13.33

2835 Gas Turbines and Jet Engines, except     15          3.59
     Aircraft and Components

2840 Gas Turbines and Jet Engines, Aircraft,              1.77
     and Components

2845 Rocket Engines and Components                        0.11

2910 Engine Fuel System Components,                       8.01
     Nonaircraft

2915 Engine Fuel System Components, Aircraft              3.01

2920 Engine Electrical System Components,                 10.32
     Nonaircraft

2925 Engine Electrical System Components,                 7.94
     Aircraft

2930 Engine Cooling System Components,                    21.96
     Nonaircraft

2935 Engine Cooling System Components,                    7.41
     Aircraft

2945 Engine Air and Oil Filters, Strainers                1.71
     and Cleaners, Aircraft

2950 Turbosuperchargers                                   8.26

2990 Misc. Engine Accessories, Nonaircraft                7.77

2995 Misc. Engine Accessories, Aircraft                   4.10

3010 Torque Converters and Speed Changers                 5.93

3020 Gears, Pulleys, Sprockets and                        4.64
     Transmission Chain

3040 Misc. Power Transmission Equipment                   3.22

3110 Bearings, Antifriction, Unmounted                    22.14

3120 Bearings, Plain, Unmounted                           4.78

3130 Bearings, Mounted                                    7.80

3210 Sawmill and Planing Mill Machinery       15          28.41

3220 Woodworking Machines                     15          27.37

3405 Saws and Filing Machines                 20          30.87

3408 Machining Centers and Way-Type Machines  7.49

3410 Electrical and Ultrasonic Erosion        10          9.75
     Machines

3411 Boring Machines                          20          49.61

3413 Drilling and Tapping Machines            15          40.16

3414 Gear Cutting and Finishing Machines      10          29.58

3415 Grinding Machines                        15          35.06

3416 Lathes                                   20          39.84

3417 Milling Machines                         20          28.22

3418 Planners and Shakers                     20          27.66

3419 Misc. Machine Tools                      15          17.92

3422 Rolling Mills and Drawing Machines       10          68.35

3424 Metal Heat Treating and Nonthermal       25          11.72
     Treating Equipment

3426 Metal Finishing Equipment                20          6.63

3655 Gas Generating and Dispersing Systems    12          7.35
     Industrial Size Reduction Machinery      9           27.30

3680 Foundry Machinery, Related Equipment and 10          12.61
     Supplies

3690 Specialized Ammo and Ordnance Machinery              3.41
     and Related Equipment

3693 Industrial Assembly Machine              0.45

3694 Clean Work Stations, Controlled                      6.43
     Environment and Related Equipment

3695 Misc. Special Industry Equipment         4           7.58

3910 Conveyors                                12          6.85

3920 Materials Handling Equipment Nonself     22          9.07
     Propelled

3930 Warehouse Trucks and Tractors, Self      *           18.60
     Propelled
     Gasoline
     Fork Truck (2,000 pounds to 16,000       8
     Pounds)
     Fork Truck (over 6,000 pounds)                       10
     Tractor                                  8
     Crane                                    12
     Platform Truck                           8
     Straddle Truck                           15
     Electric
     All types                                15

3940 Blocks, Tackle, Rigging and Slings                   9.61

3950 Winches, Hoists, Cranes and Derricks     13          10.23

3990 Misc. Materials Handling Equipment       30          8.71

4010 Chain and Wire Rope                                  5.11

4020 Fiber Rope, Cordage and Twine                        6.81

4030 Fittings for Rope, Cable and Chain                   13.16

4110 Refrigeration Equipment                  11          7.07

4120 Air Conditioning Equipment               10          3.82

4130 Refrigeration and Air Conditioning       16          4.26
     Components

4140 Fans, Air Circulators and Blow Equipment 4.79

4210 Fire Fighting Equipment                  14          6.55

4220 Marine Lifesaving and Diving Equipment   10          5.65

4230 Decontaminating and Impregnating Equip.  17          5.87

4240 Safety and Rescue Equipment              19          2.53

4310 Compressors and Vacuum Pumps             10          7.59

4320 Power and Hand Pumps                     15          4.27

4330 Centrifuges, Separators and Pressure and 20          4.90
     Vacuum Filters

4410 Industrial Boilers                       9           3.78

4420 Heat Exchanges and Steam Condensers      9.73

4430 Industrial Furnaces, Kilns, Lehrs and    10          6.59
      Ovens

4440 Driers, Dehydrators and Anhydrators      10          4.55

4460 Air Purification Equipment               11          3.71

4510 Plumbing Fixtures and Accessories        15          5.91

4520 Space Heating Equipment and Domestic     8           8.36
     Water Heaters

4540 Misc. Plumbing, Heating and Sanitation   8           3.01
     Equipment

4610 Water Purification Equipment             14          4.55

4620 Water Distillation Equipment, Marine and 15          15.61
     Industrial

4710 Pipe and Tube                                        7.79

4720 Hose and Tubing, Flexible                            6.13

4730 Fittings and Specialties, Hose, Pipe and             4.83
     Tube

4810 Valves, Powered                                      2.20

4820 Valves Nonpowered                                    4.91

4910 Motor Vehicle, Maintenance and Repair    11          6.63
     Shop Specialized Equipment

4920 Aircraft Maintenance and Repair Shop     20          1.58
     Specialized Equipment

4925 Ammo, Maintenance, Repair and Checkout   21          1.67
     Specialized Equipment

4927 Rocket Maintenance, Repair and Checkout
     Specialized Equipment

4930 Lubrication and Fuel Dispensing          15          5.00
     Equipment

4931 Fire Control Maintenance and Repair Shop 9           1.18
     Specialized Equipment

4933 Weapons Maintenance and Repair Shop      15          1.91
     Specialized Equipment

4935 Guided Missile Maintenance, Repair and   19          0.40
     Checkout Specialized Equipment

4940 Misc. Maintenance and Repair Shop        20          4.48
     Specialized Equipment

5110 Hand tools, Edged-Nonpowered             10          9.26

5120 Hand tools, Nonedged, Nonpowered         21          5.53

5130 Hand tools, Power Driven                 10          10.31

5133 Drill Bits, Counterbores and             10          24.07
     Countersinks, Hand and Machine

5136 Taps, Dies and Collets, Hand and Machine 10          8.08

5140 Tool and Hardware Boxes                  20          26.42

5180 Sets, Kits and Outfits of Hand Tools     23          3.83

5210 Measuring Tools, Craftsmen               10          4.87

5220 Inspection Gages and Precision Layout    12          3.17
     Tools

5280 Sets, Kits and Outfits of Measuring      25          1.01
     Tools

5410 Prefabricated and Portable Building      8           2.48

5411 Rigid Wall Shelters                      20          2.44

5420 Bridges, Fixed and Floating              17          7.25

5430 Storage Tanks                            7           6.83

5440 Scaffolding Equipment and Concrete Forms 5           6.83

5445 Prefabricated Tower Structures           23          5.23

5450 Misc. Prefabricated Structures           25          1.30

5670 Architectural and Related Metal Products 10          59.16

5680 Misc. Construction Materials             69          9.59

5805 Telephone and Telegraph Equipment        23          2.37

5810 Communications Security Equipment and    16          0.40
     Components

5811 Other Cryptologic Equipment and          11          1.25
     Components

5815 Teletype and Facsimile Equipment         22          0.99

5820 Radio and Television Communications      8           2.44
     Equipment, except Airborne

5821 Radio and Television Communications      24          1.01
     Equipment, Airborne

5825 Radio Navigation Equipment, except       24          1.37
     Airborne

5826 Radio Navigation Equipment, Airborne     24          1.44

5830 Intercommunication and Public Address    24          1.74
     Systems, except Airborne

5831 Intercommunication and Public Address    25          0.61
     Systems, Airborne

5835 Sound Recording and Reproducing          22          1.43
     Equipment

5840 Radar Equipment, except Airborne         23          0.92

5841 Radar Equipment, Airborne                24          0.53

5845 Underwater Sound Equipment               13          1.14

5850 Visible and Invisible Light              24          0.32
     Communication Equipment

5855 Night Vision Equipment, Emitted and      25          1.18
     Reflected Radiation

5860 Stimulated Coherent Radiation Devices,   25
     Components and Accessories

5865 Electronic Countermeasures, Counter      20          0.27
     Countermeasures and Quick Reaction
     Capability Equipment

5895 Misc. Communications Equipment           23          0.67

5905 Resistors                                8           1.02

5910 Capacitors                               8           2.32

5915 Filters and Networks                     25          0.93

5920 Fuses and Lightning Arrestors            25          3.12

5925 Circuit Breakers                         10          7.49

5930 Switches                                 10          1.55

5935 Connectors, Electrical                   22          20.61

5940 Lugs, Terminals and Terminal Strips      8           1.66

5945 Relays and Solenoids                     25          1.36

5950 Coils and Transformers                   8           1.35

5955 Piezoelectric Crystals                   8           0.65

5960 Electron Tubes and Associated Hardware   8           1.00

5961 Semiconductor Devices and Associated     8           1.04
     Hardware

5962 Microcircuits, Electronic                8           0.54

5963 Electronic Modules                       8

5965 Headsets, Handsets, Microphones and      24          4.28
     Speakers

5970 Electrical Insulators and Insulating     8           34.93
     Materials

5975 Electrical Hardware and Supplies         23          3.73

5977 Electrical Contact Brushes and           8           2.08
     Electrodes

5985 Antennas, Waveguide and Related          8           2.02
     Equipment

5990 Synchros and Resolvers                   14          1.65

5995 Cable, Cord and Wire Assemblies,         24          4.16
     Communications Equipment

5999 Misc. Electrical and Electronic          20          1.01
     Components

6105 Motors, Electrical                       10          5.31

6110 Electrical Control Equipment             8           2.45

6115 Generators and Generator Sets,           19          6.50
     Electrical

6116 Fuel Cell Power Units, Components and    15          22.88
     Accessories

6120 Transformers: Distribution and Power

6125 Converters, Electrical, Rotating         25          2.88

6130 Converters, Electrical, Nonrotating      22          1.75

6135 Batteries, Primary                       15          2.51

6140 Batteries, Secondary                     25          6.91

6145 Wire and Cable, Electrical               25          16.29

6150 Misc. Electric Power and Distribution    15          2.55
     Equipment

6210 Indoor and Outdoor Electric Lighting     16          3.95
     Fixtures

6220 Electric Vehicular Light and Fixtures    10          4.58

6230 Electric Portable and Hand Lighting      17          3.44
     Equipment

6240 Electric Lamps                           10          6.92

6250 Ballasts, Lampholders and Starters       10          3.91

6310 Traffic and Transit Signal Systems       4           3.52

6320 Shipboard Alarm and Signal Systems       4           2.68

6350 Misc. Alarm, Signal and Security         6           1.38
     Detection Systems

6515 Medical and Surgical Instruments         9           2.54
     Equipment and Supplies

6520 Dental Instruments, Equipment and        8           7.66
     Supplies

6525 X-Ray Equipment and Supplies: Medical    9           3.57
     Dental, Veterinary

6530 Hospital Furniture, Equipment, Utensils  10          4.18
     and Supplies

6540 Opticians' Instruments, Equipment and    10          6.23
     Supplies

6545 Medical Sets, Kits and Outfits           10          5.60

6605 Navigational Instruments                 15          0.87

6610 Flight Instruments                       17          2.30

6615 Automatic Pilot Mechanisms and Airborne  25          1.17
     Gyro Components

6620 Engine Instruments                       15          3.04

6625 Electrical and Electronic Properties     15          1.55
     Measuring and Testing Instruments

6630 Chemical Analysis Instruments            5           1.70

6635 Physical Properties Testing Equipment    13          6.62

6636 Environmental Chambers and Related       10          2.20
     Equipment

6640 Laboratory Equipment and Supplies        20          2.12

6645 Time Measuring Instruments               25          5.54

6650 Optical Instruments                      8           2.31

6655 Geophysical and Astronomical Instruments 25          2.02

6660 Meteorological Instruments and Apparatus 20          1.05

6665 Hazard-Detecting Instruments and         16          1.44
     Apparatus

6670 Scales and Balances                      18          4.77

6675 Drafting, Surveying and Mapping          19          2.44
     Instruments

6680 Liquid and Gas Flow, Liquid Level and    10          2.87
     Mechanical Motion Measuring Instruments

6685 Pressure, Temperature and Humidity       10          2.53
     Measuring Controlling Instruments

6695 Combination and Misc. Instruments        8           2.06

6710 Cameras, Motion Pictures                 25          5.29

6720 Cameras, Still Picture                   24          1.82

6730 Photographic Projection Equipment        25          3.52

6740 Photographic Developing and Finishing    24          3.32
     Equipment

6750 Photographic Supplies                    25          8.64

6760 Photographic Equipment and Accessories   24          1.36

6780 Photographic Sets, Kits and Outfits      22          3.24

6910 Training Aids                            20          0.96

6920 Armament Training Devices                20          3.22

6930 Operation Training Devices               21          0.62

6940 Communication Training Devices           21          0.79

7010 ADPE Configuration                       8           0.73

7021 ADP Central Processing Unit, Digital     15          0.73

7022 ADP Central Processing Unit, Hybrid      15

7025 ADP Input/Output and Storage Devices     13          1.01

7030 ADP Software                             15          0.97

7035 ADP Accessorial Equipment                13          0.72

7040 Punched Card Equipment                   15          0.87

7045 ADP Supplies and Support Equipment       11          1.50

7050 ADP Components                           15          0.95

7105 Household Furniture                      10          9.94

7110 Office Furniture                         10          16.20

7125 Cabinets, Lockers, Bins and Shelving     20          9.47

7195 Misc. Furniture and Fixtures             10          6.17

7310 Food Cooking, Baking and Serving         12          5.40
     Equipment

7320 Kitchen Equipment and Appliances         18          5.60

7420 Accounting and Calculating Machine       12 Electric 1.46
                                              15 Manual

7439 Typewriters and Office Type Composing    12 Electric 6.10
     Machines                                 15 Manual

7450 Office Type Sound Recording and          12          1.17
     Reproducing Machines

7460 Visible Record Equipment                             2.26

7490 Misc. Office Machines                    12          3.30

7710 Musical Instruments                      12          14.67

7910 Floor Polishers and Vacuum Cleaning                  5.72
     Equipment

8140 Ammo and Nuclear Ordnance Boxes,         15          12.33
     Packages and Special Containers

8145 Specialized Shipping and Storage         22          6.55
     Containers

8340 Tents and Tarpaulins                     5           4.86

8345 Flags and Pennants                       5           8.30

8415 Clothing, Special Purpose                5           10.81

8820 Live Animals, Not Raised for Food        3           55.05

9320 Rubber Fabricated Materials              5           19.40

9340 Glass Fabricated Materials               5           4.14

9515 Armor Plate                              10          19.00

9530 Metal Bar                                10          47.51

9535 Metal Plate                              10          52.44
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  *There is no expected useful life for those items left blank.
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