Old Commodity Code New NIGP Code Type of Property Account Code Capital Account Code Title Years of Useful Life
10 WHA A/V Production/Eng Test Equipment 4604 Equipment > $5,000 8
12 WHA Remote Production Equipment 4604 Equipment > $5,000 4
18 WHA Broadcast Transmission Equipment 4604 Equipment > $5,000 15
01 070 Agricultural and Farm Equipment 4660 Trucks & Other Vehicles 10
01 020, 022, 810, 825 Agricultural and Farm Equipment 4604 Equipment 10
03 040 Animals & Accessories 4420 Livestock 3
05 805, 650 Athletic & Recreational Equipment 4604 Equipment 10
07 080 Badges, Medals, Tags, Signs, etc. 4604 Equipment 12
11 365 Cleaning Equipment 4604 Equipment 5
17 725, 730, 803, 840 Communication Equipment 4604 Equipment 6
WHA TV & Radio Equipment
17 725, 840 Audio/Video Production 4604 Equipment 8
17 725, 840 Broadcast Transmission 4604 Equipment 15
17 725 Broadband Equipment/Cable 4620 Equipment 20
17 730 Engineering Test 4604 Equipment 8
17 725, 840 Remote Production 4604 Equipment 4
24 305, 425 Drafting and Surveying Equipment 4604 Equipment 12
25 285 Electrical Apparatus 4604 Equipment 12
31 090, 165 Appliances & Food Service Equipment 4604 Equipment 5
37 420, 425 Furniture & Furnishings 4604 Equipment 10
37 420, 425 Wood Furniture & Furnishings 4620 Furniture – Wood 10
39 204, 206, 287 Data Processing Hardware 4620 Computer Equipment 5
49 025, 560, 635, 720, 765, 780, 830 Industrial & Construction Equipment 4604 Equipment 12
53 175, 220, 490, 493, 495 Lab Equipment 4604 Equipment 8
55 465, 625, 898 Medical Equipment 4064 Equipment 10
63 578, 845 Miscellaneous Products 4604 Equipment 12
65 070 Automobiles 4052 Automobiles 6
65 035, 070, 120 Trucks, Aircraft & Other Vehicles 4660 Trucks & Other Vehicles 6
67 580 Musical Instruments 4604 Equipment 10
70 575 Microfilm/Microfiche Equipment 4604 Equipment 10
71 600 Office Machines & Equipment 4604 Equipment 6
77 655, 840, 880 Photographic Equipment 4604 Equipment 5
81 340, 680 Police/Firefighting Equipment 4604 Equipment 12
89 700 Printing & Bookbinding Equipment 4604 Equipment 11
56 Other Equipment not in Other Categories 4XXX Equipment 7