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42.22.1311 INDUSTRIAL MACHINERY AND EQUIPMENT TREND FACTORS (1) The trend factors will be used to value industrial machinery and equipment for ad valorem tax purposes pursuant to ARM 42.22.1306. The department uses annual cost indexes from Marshall Valuation Service. The current index is divided by the annual index for each year to arrive at a trending factor. Each major industry has its own trend table. Where no index existed in the Marshall Valuation Service for a particular industry, that industry was grouped with other industries using similar equipment. The department will utilize the machinery and equipment trend factors that are set forth in the following tables:
(2) Life expectancies for industrial machinery and equipment are shown in the trend table below.
2006 INDUSTRIAL MACHINERY AND EQUIPMENT TREND FACTORS
|
Description |
TrendTable |
Life |
| (a) |
Aircraft/Airframe Mfg. |
(1) |
15 |
| (b) |
Alcohol Plant |
(4) |
15 |
| (c) |
Baking |
(2) |
12 |
| (d) |
Bentonite |
(21) |
20 |
| (e) |
Bottling |
(3) |
12 |
| (f) |
Brewing & Distilling |
(4) |
20 |
| (g) |
Candy & Confectionery |
(5) |
20 |
| (h) |
Cardboard Container |
(25) |
20 |
| (i) |
Cement Manufacturing |
(6) |
20 |
| (j) |
Cereal Products |
(14) |
16 |
| (k) |
Chemical Manufacturing |
(7) |
12 |
| (l) |
Clay Products |
(8) |
15 |
| (m) |
Coal Crushing & Handling |
(21) |
20 |
| (n) |
Coal Fired Power Gener. |
(28) |
16 |
| (o) |
Concrete Products |
(6) |
18 |
| (p) |
Concrete Ready Mix |
(6) |
18 |
| (q) |
Contractor Equipment |
(9) |
10 |
| (r) |
Creamery & Dairy |
(10) |
12 |
| (s) |
Egg Packing |
(16) |
20 |
| (t) |
Electric Power Equipment |
(11) |
16 |
| (u) |
Electrical Equipment Mfg. |
(12) |
10 |
| (v) |
Electronic Component Mfg. |
(12) |
10 |
| (w) |
Feed Milling |
(14) |
16 |
| (x) |
Fertilizer Distribution |
(30) |
10 |
| (y) |
Fertilizer Manufacturing |
(7) |
12 |
| (z) |
Fish Cannery |
(13) |
12 |
| (aa) |
Flour, Cereal & Feed |
(14) |
16 |
| (ab) |
Flour Milling |
(14) |
16 |
| (ac) |
Foundry |
(20) |
15 |
| (ad) |
Fruit Cannery |
(15) |
12 |
| (ae) |
Fruit Packing |
(16) |
12 |
| (af) |
Furniture Manufacturing |
(31) |
10 |
| (ag) |
Gasohol Plant |
(4) |
15 |
| (ah) |
Glass Manufacturing |
(32) |
15 |
| (ai) |
Grain Handling Facilities |
(14) |
16 |
| (aj) |
Graphite Products |
(21) |
20 |
| (ak) |
Gypsum |
(21) |
20 |
| (al) |
Heap Leach Mechanical |
(21) |
20 |
| (am) |
Heap Leach Pads |
(21) |
5 |
| (an) |
Honey Processing |
(15) |
12 |
| (ao) |
Hydroelectric Generation |
(11) |
20 |
| (ap) |
Industrial Shop Equipment |
(9) |
10 |
| (aq) |
Laundry & Drycleaning |
(17) |
10 |
| (ar) |
Leather Fabrication |
(29) |
20 |
| (as) |
Lime/Calcium Beneficiation |
(21) |
20 |
|
Description |
Trend Table |
Life |
| (at) |
Logging Equipment |
(18) |
10 |
| (au) |
Meat Packing |
(19) |
12 |
| (av) |
Metal Fabrication |
(20) |
20 |
| (aw) |
Metal Machining & Milling |
(20) |
15 |
| (ax) |
Metal Working |
(20) |
20 |
| (ay) |
Mining & Milling |
(21) |
15 |
| (az) |
Natural Gas Processing |
(23) |
16 |
| (ba) |
Noncommercial electrical generation
machinery and equipment that qualifies
under 15-6-226 , MCA |
(11) |
16 |
| (bb) |
Nonferrous Smelting |
(21) |
15 |
| (bc) |
Oil Refining |
(23) |
16 |
| (bd) |
Open Pit Mining/Quarrying |
(21) |
15 |
| (be) |
Ore Milling/Concentrating |
(21) |
15 |
| (bf) |
Oxygen Generation |
(7) |
20 |
| (bg) |
Paint Manufacturing |
(22) |
12 |
| (bh) |
Peat Moss/Compost Plant |
(30) |
20 |
| (bi) |
Petroleum |
(23) |
16 |
| (bj) |
Phosphate Beneficiation |
(21) |
20 |
| (bk) |
Plastic Products Mfg. |
(32) |
20 |
| (bl) |
Pole Treating Equipment |
(18) |
10 |
| (bm) |
Polystyrene |
(32) |
20 |
| (bn) |
Printing |
(24) |
12 |
| (bo) |
Pulp & Paper Mfg. |
(25) |
13 |
| (bp) |
Refrigeration |
(26) |
12 |
| (bq) |
Rifle Manufacturing |
(20) |
15 |
| (br) |
Rubber & Vulcanizing |
(27) |
15 |
| (bs) |
Sawmill Equipment |
(18) |
10 |
| (bt) |
Seed Treating & Cleaning |
(14) |
16 |
| (bu) |
Silicon Processing |
(23) |
15 |
| (bv) |
Stationary Asphalt Plant |
(6) |
15 |
| (bw) |
Steam Power Generation |
(28) |
16 |
| (bx) |
Stone Products |
(21) |
15 |
| (by) |
Sugar Refinery |
(23) |
18 |
| (bz) |
Sulphur Manufacturing |
(23) |
12 |
| (ca) |
Talc Beneficiation |
(21) |
20 |
| (cb) |
Textile Fabrication |
(29) |
10 |
| (cc) |
Underground Mining |
(21) |
10 |
| (cd) |
Vegetable Oil Extraction |
(14) |
20 |
| (ce) |
Vermiculite Processing |
(21) |
20 |
| (cf) |
Warehousing |
(30) |
10 |
| (cg) |
Wind Generation |
(11) |
20 |
| (ch) |
Wood Pellet Plant |
(14) |
16 |
| (ci) |
Wood Products, Reconstituted |
(31) |
10 |
| (cj) |
Woodworking |
(31) |
20 |
Note: 1. Lab equipment is included in its related industry's table at ten-year life expectancy.
(3) Tables 1 through 32 represent the yearly trend factors for each of the categories.
| YEAR |
TABLE 1 |
TABLE 2 |
TABLE 3 |
TABLE 4 |
TABLE 5 |
| |
Airplane Mfg. |
Baking |
Bottling |
Brew/Dis. |
Candy Confect. |
| 2011 |
1.000 |
1.000 |
1.000 |
1.000 |
1.000 |
| 2010 |
1.029 |
1.026 |
1.026 |
1.022 |
1.025 |
| 2009 |
1.012 |
1.018 |
1.016 |
1.015 |
1.019 |
| 2008 |
1.041 |
1.043 |
1.042 |
1.044 |
1.044 |
| 2007 |
1.084 |
1.085 |
1.088 |
1.091 |
1.086 |
| 2006 |
1.144 |
1.162 |
1.153 |
1.156 |
1.166 |
| 2005 |
1.203 |
1.215 |
1.213 |
1.215 |
1.219 |
| 2004 |
1.303 |
1.307 |
1.315 |
1.313 |
1.310 |
| 2003 |
1.352 |
1.356 |
1.363 |
1.358 |
1.358 |
| 2002 |
1.377 |
1.379 |
1.388 |
1.382 |
1.381 |
| 2001 |
1.382 |
1.388 |
1.394 |
1.391 |
1.389 |
| 2000 |
1.392 |
1.404 |
1.407 |
1.406 |
1.406 |
| 1999 |
1.417 |
1.432 |
1.434 |
1.432 |
1.433 |
| 1998 |
1.419 |
1.437 |
1.437 |
1.440 |
1.438 |
| 1997 |
1.430 |
1.451 |
1.447 |
1.454 |
1.454 |
| 1996 |
1.447 |
1.476 |
1.470 |
1.478 |
1.480 |
| 1995 |
1.467 |
1.498 |
1.492 |
1.506 |
1.503 |
| 1994 |
1.525 |
1.560 |
1.551 |
1.562 |
1.565 |
| 1993 |
1.565 |
1.608 |
1.592 |
1.599 |
1.613 |
| 1992 |
1.589 |
1.638 |
1.618 |
1.624 |
1.643 |
| YEAR |
TABLE 6 |
TABLE 7 |
TABLE 8 |
TABLE 9 |
TABLE 10 |
| |
Cement Mfg. |
Chemical Mfg. |
Clay Mfg. |
Contractor Eq. |
Creamery/Dairy |
| 2011 |
1.000 |
1.000 |
1.000 |
1.000 |
1.000 |
| 2010 |
1.021 |
1.021 |
1.023 |
1.022 |
1.025 |
| 2009 |
1.008 |
1.006 |
1.015 |
1.018 |
1.021 |
| 2008 |
1.054 |
1.042 |
1.062 |
1.049 |
1.044 |
| 2007 |
1.101 |
1.089 |
1.107 |
1.082 |
1.088 |
| 2006 |
1.158 |
1.153 |
1.167 |
1.120 |
1.164 |
| 2005 |
1.215 |
1.211 |
1.222 |
1.171 |
1.222 |
| 2004 |
1.321 |
1.314 |
1.320 |
1.251 |
1.315 |
| 2003 |
1.374 |
1.360 |
1.367 |
1.287 |
1.361 |
| 2002 |
1.402 |
1.387 |
1.394 |
1.307 |
1.383 |
| 2001 |
1.411 |
1.395 |
1.404 |
1.317 |
1.393 |
| 2000 |
1.424 |
1.408 |
1.419 |
1.325 |
1.408 |
| 1999 |
1.448 |
1.431 |
1.443 |
1.348 |
1.437 |
| 1998 |
1.454 |
1.438 |
1.448 |
1.359 |
1.443 |
| 1997 |
1.470 |
1.453 |
1.463 |
1.374 |
1.457 |
| 1996 |
1.488 |
1.472 |
1.486 |
1.401 |
1.482 |
| 1995 |
1.515 |
1.500 |
1.514 |
1.424 |
1.508 |
| 1994 |
1.569 |
1.556 |
1.566 |
1.463 |
1.571 |
| 1993 |
1.604 |
1.588 |
1.603 |
1.500 |
1.614 |
| 1992 |
1.629 |
1.608 |
1.632 |
1.541 |
1.640 |
| YEAR |
TABLE 11 |
TABLE 12 |
TABLE 13 |
TABLE 14 |
TABLE 15 |
| |
Elec. Pwr. Eq. |
Elec. Eq. Mfg. |
Cannery/Fish |
Flour, Cer. Feed |
Cannery/Fruit |
| 2011 |
1.000 |
1.000 |
1.000 |
1.000 |
1.000 |
| 2010 |
1.046 |
1.039 |
1.026 |
1.026 |
1.026 |
| 2009 |
1.037 |
1.025 |
1.016 |
1.017 |
1.021 |
| 2008 |
1.041 |
1.042 |
1.043 |
1.044 |
1.042 |
| 2007 |
1.099 |
1.093 |
1.085 |
1.089 |
1.081 |
| 2006 |
1.189 |
1.169 |
1.163 |
1.160 |
1.151 |
| 2005 |
1.276 |
1.241 |
1.215 |
1.219 |
1.202 |
| 2004 |
1.396 |
1.353 |
1.310 |
1.316 |
1.288 |
| 2003 |
1.460 |
1.410 |
1.360 |
1.364 |
1.336 |
| 2002 |
1.484 |
1.434 |
1.384 |
1.387 |
1.358 |
| 2001 |
1.478 |
1.433 |
1.394 |
1.395 |
1.367 |
| 2000 |
1.489 |
1.443 |
1.408 |
1.410 |
1.381 |
| 1999 |
1.519 |
1.469 |
1.436 |
1.438 |
1.410 |
| 1998 |
1.511 |
1.464 |
1.441 |
1.444 |
1.415 |
| 1997 |
1.514 |
1.471 |
1.456 |
1.458 |
1.428 |
| 1996 |
1.522 |
1.484 |
1.482 |
1.480 |
1.457 |
| 1995 |
1.535 |
1.501 |
1.504 |
1.504 |
1.476 |
| 1994 |
1.616 |
1.573 |
1.566 |
1.564 |
1.532 |
| 1993 |
1.649 |
1.611 |
1.616 |
1.606 |
1.585 |
| 1992 |
1.660 |
1.628 |
1.648 |
1.632 |
1.622 |
| YEAR |
TABLE 16 |
TABLE 17 |
TABLE 18 |
TABLE 19 |
TABLE 20 |
| |
Packing/ Fruit |
Laundry/ Clean |
Logging Eq. |
Packing/ Meat |
Metal Work |
| 2011 |
1.000 |
1.000 |
1.000 |
1.000 |
1.000 |
| 2010 |
1.024 |
1.025 |
1.022 |
1.023 |
1.026 |
| 2009 |
1.023 |
1.016 |
1.008 |
1.018 |
1.006 |
| 2008 |
1.043 |
1.050 |
1.042 |
1.051 |
1.044 |
| 2007 |
1.079 |
1.093 |
1.079 |
1.092 |
1.084 |
| 2006 |
1.130 |
1.153 |
1.124 |
1.163 |
1.144 |
| 2005 |
1.177 |
1.204 |
1.174 |
1.214 |
1.195 |
| 2004 |
1.256 |
1.299 |
1.262 |
1.300 |
1.290 |
| 2003 |
1.300 |
1.346 |
1.306 |
1.344 |
1.330 |
| 2002 |
1.319 |
1.371 |
1.327 |
1.367 |
1.352 |
| 2001 |
1.331 |
1.379 |
1.335 |
1.378 |
1.355 |
| 2000 |
1.342 |
1.390 |
1.343 |
1.392 |
1.364 |
| 1999 |
1.370 |
1.416 |
1.367 |
1.419 |
1.383 |
| 1998 |
1.377 |
1.419 |
1.372 |
1.426 |
1.383 |
| 1997 |
1.388 |
1.430 |
1.384 |
1.442 |
1.396 |
| 1996 |
1.420 |
1.453 |
1.405 |
1.467 |
1.414 |
| 1995 |
1.438 |
1.475 |
1.425 |
1.493 |
1.438 |
| 1994 |
1.483 |
1.529 |
1.471 |
1.549 |
1.494 |
| 1993 |
1.537 |
1.570 |
1.512 |
1.595 |
1.532 |
| 1992 |
1.583 |
1.600 |
1.546 |
1.626 |
1.554 |
| YEAR |
TABLE 21 |
TABLE 22 |
TABLE 23 |
TABLE 24 |
TABLE 25 |
| |
Mine Mill |
Paint Mfg. |
Petroleum |
Printing |
Paper Mfg. |
| 2011 |
1.000 |
1.000 |
1.000 |
1.000 |
1.000 |
| 2010 |
1.025 |
.996 |
1.019 |
1.023 |
1.025 |
| 2009 |
1.024 |
.985 |
1.003 |
1.013 |
1.014 |
| 2008 |
1.071 |
1.019 |
1.044 |
1.036 |
1.047 |
| 2007 |
1.116 |
1.064 |
1.096 |
1.072 |
1.089 |
| 2006 |
1.165 |
1.126 |
1.166 |
1.131 |
1.144 |
| 2005 |
1.222 |
1.182 |
1.234 |
1.176 |
1.196 |
| 2004 |
1.325 |
1.282 |
1.341 |
1.254 |
1.296 |
| 2003 |
1.375 |
1.330 |
1.388 |
1.291 |
1.346 |
| 2002 |
1.402 |
1.358 |
1.416 |
1.312 |
1.372 |
| 2001 |
1.418 |
1.366 |
1.430 |
1.313 |
1.383 |
| 2000 |
1.428 |
1.378 |
1.448 |
1.324 |
1.392 |
| 1999 |
1.452 |
1.404 |
1.469 |
1.343 |
1.420 |
| 1998 |
1.459 |
1.408 |
1.476 |
1.344 |
1.423 |
| 1997 |
1.475 |
1.422 |
1.496 |
1.351 |
1.436 |
| 1996 |
1.499 |
1.443 |
1.521 |
1.373 |
1.464 |
| 1995 |
1.523 |
1.469 |
1.552 |
1.393 |
1.484 |
| 1994 |
1.570 |
1.525 |
1.609 |
1.445 |
1.534 |
| 1993 |
1.613 |
1.563 |
1.641 |
1.481 |
1.581 |
| 1992 |
1.647 |
1.589 |
1.657 |
1.503 |
1.617 |
| YEAR |
TABLE 26 |
TABLE 27 |
TABLE 28 |
TABLE 29 |
TABLE 30 |
| |
Refrigeration |
Rubber |
Steam Power |
Textile |
Warehousing |
| 2011 |
1.000 |
1.000 |
1.000 |
1.000 |
1.000 |
| 2010 |
1.027 |
1.022 |
1.028 |
1.018 |
1.023 |
| 2009 |
1.020 |
1.007 |
1.018 |
1.005 |
1.017 |
| 2008 |
1.055 |
1.044 |
1.053 |
1.035 |
1.049 |
| 2007 |
1.100 |
1.085 |
1.103 |
1.071 |
1.086 |
| 2006 |
1.164 |
1.143 |
1.177 |
1.117 |
1.126 |
| 2005 |
1.221 |
1.190 |
1.240 |
1.159 |
1.165 |
| 2004 |
1.316 |
1.277 |
1.352 |
1.241 |
1.246 |
| 2003 |
1.364 |
1.322 |
1.402 |
1.277 |
1.290 |
| 2002 |
1.391 |
1.349 |
1.430 |
1.296 |
1.305 |
| 2001 |
1.403 |
1.353 |
1.435 |
1.302 |
1.310 |
| 2000 |
1.416 |
1.364 |
1.446 |
1.312 |
1.317 |
| 1999 |
1.443 |
1.384 |
1.469 |
1.331 |
1.342 |
| 1998 |
1.449 |
1.390 |
1.470 |
1.333 |
1.343 |
| 1997 |
1.464 |
1.405 |
1.481 |
1.344 |
1.348 |
| 1996 |
1.487 |
1.425 |
1.496 |
1.367 |
1.370 |
| 1995 |
1.514 |
1.452 |
1.521 |
1.386 |
1.382 |
| 1994 |
1.571 |
1.503 |
1.581 |
1.428 |
1.422 |
| 1993 |
1.613 |
1.538 |
1.615 |
1.465 |
1.469 |
| 1992 |
1.644 |
1.568 |
1.633 |
1.494 |
1.503 |
| YEAR |
TABLE 31 |
TABLE 32 |
| |
Woodworking |
Glass Mfg. |
| 2011 |
1.000 |
1.000 |
| 2010 |
1.024 |
1.027 |
| 2009 |
1.016 |
1.016 |
| 2008 |
1.040 |
1.049 |
| 2007 |
1.074 |
1.098 |
| 2006 |
1.117 |
1.163 |
| 2005 |
1.159 |
1.226 |
| 2004 |
1.238 |
1.334 |
| 2003 |
1.276 |
1.387 |
| 2002 |
1.295 |
1.414 |
| 2001 |
1.307 |
1.421 |
| 2000 |
1.308 |
1.435 |
| 1999 |
1.330 |
1.462 |
| 1998 |
1.332 |
1.466 |
| 1997 |
1.338 |
1.478 |
| 1996 |
1.371 |
1.497 |
| 1995 |
1.385 |
1.522 |
| 1994 |
1.425 |
1.585 |
| 1993 |
1.473 |
1.621 |
| 1992 |
1.524 |
1.644 | History: 15-1-201, MCA; IMP, 15-6-138, 15-8-111, MCA; NEW, 1986 MAR p. 2074, Eff. 12/27/86; AMD, 1988 MAR p. 1981, Eff. 9/9/88; AMD, 1989 MAR p. 231, Eff. 1/27/89; AMD, 1990 MAR p. 1849, Eff. 9/28/90; AMD, 1991 MAR p. 130, Eff. 2/1/91; AMD, 1991 MAR p. 2048, Eff. 11/1/91; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1993 MAR p. 3062, Eff. 12/24/93; AMD, 1994 MAR p. 3197, Eff. 12/23/94; AMD, 1995 MAR p. 2508, Eff. 11/23/95; AMD, 1996 MAR p. 162, Eff. 1/12/96; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3318, Eff. 12/18/98; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3565, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 1094, Eff. 4/12/02; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07; AMD, 2008 MAR p. 2561, Eff. 11/27/08; AMD, 2009 MAR p. 2497, Eff. 12/25/09; AMD, 2010 MAR p. 3022, Eff. 12/24/10; AMD, 2012 MAR p. 409, Eff. 2/24/12.
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