Asset Type Cross Walk 2025-05-08.xlsx

	A	B	C	E	F	G
1	Asset Type Crosswalk
2	Sort by Old Asset Category
3	July 1, 2025
4
5
6		Old Asset Category	Useful Life	New Asset Category - New Additions		Useful Life

7	Land
8	1	LAND	NA	A1	LAND	NA
9
10	BLDG
11	300	BLDG-Initial Acquisition	39	A300	BLDG-Initial Acquisition	39
12	301	BLDG- Heat/Vent/AC System (HVAC)	23	A330	BLDG Improvement	20
13	302	BLDG-Betterment	39	A330	BLDG Improvement	20
14	303	BLDG-Lighting/Electrical Service	23	A330	BLDG Improvement	20
15	304	BLDG-Elevators/Escalators	39	A330	BLDG Improvement	20
16	305	BLDG-Site Preparation	100	A330	BLDG Improvement	20
17	306	BLDG-Piping & Plumbing	23	A330	BLDG Improvement	20
18	307	BLDG-Roof	20	A330	BLDG Improvement	20
19	308	BLDG-Roof Structure	39	A330	BLDG Improvement	20
20	309	BLDG-Foundation	100	A330	BLDG Improvement	20
21	310	BLDG-Frame	39	A330	BLDG Improvement	20
22	311	BLDG-Construction Exterior	39	A330	BLDG Improvement	20
23	312	BLDG-Construction Interior	20	A330	BLDG Improvement	20
24	313	BLDG-Fixed Equipment	15	A330	BLDG Improvement	20
25	314	BLDG-Floor Cover	15	A330	BLDG Improvement	20
26	315	BLDG-Fire Protection	23	A330	BLDG Improvement	20
27	316	BLDG-Floor Structure	39	A330	BLDG Improvement	20
28	317	BLDG-25 Year Depreciation	25	A330	BLDG Improvement	20
29	318	BLDG-JABSOM Structural Shell	39	A330	BLDG Improvement	20
30	319	BLDG-JABSOM Interior Finish	15	A330	BLDG Improvement	20
31	320	BLDG-JABSOM Floor Covering (Tile/Stone)	30	A330	BLDG Improvement	20
32	321	BLDG-JABSOM Floor Covering (all other)	15	A330	BLDG Improvement	20
33	322	BLDG-JABSOM Roof Covering	15	A330	BLDG Improvement	20
34	323	BLDG-JABSOM Elevator System	20	A330	BLDG Improvement	20
35	324	BLDG-JABSOM Fire Protection System	20	A330	BLDG Improvement	20
36	325	BLDG-JABSOM Electrical/Lighting System	20	A330	BLDG Improvement	20
37	326	BLDG-JABSOM Plumbing System	20	A330	BLDG Improvement	20
38	327	BLDG-JABSOM Heat/Vent/AC System (HVAC)	10	A330	BLDG Improvement	20
39	328	BLDG-JABSOM Fixed Equipment 15 years	15	A330	BLDG Improvement	20
40	329	BLDG-JABSOM Fixed Equipment 10 years	10	A330	BLDG Improvement	20
41	NA	NA	NA	A340	BLDG-Leasehold Improvements	20*
42
43	Land Improvement
44	701	LAND IMPR-Parking Lot	20	A110	LAND IMPR	20
45	704	LAND IMPR-Fence	20	A110	LAND IMPR	20
46	705	LAND IMPR-Landscaping	20	A110	LAND IMPR	20
47	706	LAND IMPR-Other Structure	20	A110	LAND IMPR	20
48	708	LAND IMPR-JABSOM Leasehold site	57	A120	LAND IMP-Leasehold site	20*
49	709	LAND IMPR-JABSOM Leasehold Prop of Others	57	A120	LAND IMP-Leasehold site	20*
50	710	LAND IMPR-JABSOM Leasehold Structural	20	A130	LAND IMP-Leasehold structure	20*
51
52	Infrastructure
53	800	INFR-Street/Road/Walkways	12	A800	INFR-Street/Road/Walkways	12
54	801	INFR-Sewer/Water System	23	A801	INFR-Sewer/Water System	23
55	802	INFR-Street/Walkway Lighting	23	A802	INFR-Street/Walkway Lighting	23
56	803	INFR-Utility System	23	A803	INFR-Utility System	23
57	804	INFR-Underground Tunnel	30	A804	INFR-Underground Tunnel	30
58
59	Construction in Progress
60	900	CONSTR IN PROG - Land Improvement	NA	A900	CONSTR IN PROG - Land Improvement	NA
61	901	CONSTR IN PROG - Building	NA	A901	CONSTR IN PROG - Building	NA
62	902	CONSTR IN PROG - Capital Movable Equip	NA	A902	CONSTR IN PROG - Capital Movable Equip	NA
63	904	CONSTR IN PROG - Infrastructure	NA	A904	CONSTR IN PROG - Infrastructure	NA
64	1000000	Movable Asset Not Yet Received	NA	AXXX	Movable Asset Not Yet Received	NA
65
66	Machinery and Equipment
67	101000	Office Machine	5	A473000	Office Equipment	5
68	101001	Photocopying, Duplicating	5	A473000	Office Equipment	5
69	101002	Fax Machine	10	A473000	Office Equipment	5
70	101003	Air Conditioner	10	A473000	Office Equipment	5
71	101004	Shelving, Files	10	A473000	Office Equipment	5
72	101005	Cash Register	10	A473000	Office Equipment	5
73	101006	Mail Service	10	A473000	Office Equipment	5
74	120999	Office-Other	5	A473000	Office Equipment	5
75	221000	Medical	10	A475000	Other Equipment	10
76	221001	Stereo System	10	A475000	Other Equipment	10
77	221002	Other Sound System	10	A475000	Other Equipment	10
78	221003	Camera	10	A475000	Other Equipment	10
79	221004	VCR, Television	10	A475000	Other Equipment	10
80	221005	Other Audio Visual	10	A475000	Other Equipment	10
81	221006	Projector	10	A475000	Other Equipment	10
82	221007	Athletic, Recreational	10	A475000	Other Equipment	10
83	221008	Photographic Accessory	10	A475000	Other Equipment	10
84	221009	Musical Instrument	10	A475000	Other Equipment	10
85	221010	Reader, Viewer	10	A475000	Other Equipment	10
86	239999	Educational-Other	10	A475000	Other Equipment	10
87	340000	Laboratory	10	A475000	Other Equipment	10
88	340001	Microscope	10	A475000	Other Equipment	10
89	340002	Refrigerator, Freezer, Ice Machine	10	A475000	Other Equipment	10
90	340003	Scale, Balance	10	A475000	Other Equipment	10
91	340004	Oven, Incubator, Hot Plate	10	A475000	Other Equipment	10
92	340005	Chamber	10	A475000	Other Equipment	10
93	340006	Telescope	25	A476000	Telescope	25
94	340007	Tester	10	A475000	Other Equipment	10
95	340008	Amplifier	10	A475000	Other Equipment	10
96	340009	Measuring Instrument, Meter	10	A475000	Other Equipment	10
97	340010	Marine	10	A475000	Other Equipment	10
98	359999	Scientific-Other	10	A475000	Other Equipment	10
99	460000	Computer-Personal	3	A471000	Computer and peripherals	3
100	460001	Computer-Mini	3	A471000	Computer and peripherals	3