# Depreciation Schedules by Category
## Reference Table for Property Insurance Estimating

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## Purpose

This reference table provides expected useful life and annual depreciation rates for common building components, systems, and personal property. Use these as guidelines; actual depreciation should consider the specific item's condition, maintenance history, and quality.

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## Important Notes

1. **These are guidelines, not mandates** - Actual depreciation should reflect observed condition
2. **Quality matters** - Premium materials often have longer useful lives
3. **Maintenance extends life** - Well-maintained items depreciate slower
4. **Climate impacts life** - Harsh climates may shorten useful life
5. **Manufacturer specs** - Check manufacturer warranties for guidance
6. **Maximum depreciation** - Many carriers and estimating platforms stop short of 100% (often around 80-90%) because a functioning item retains some value; this is a common practice, not a legal rule, and no statute or regulation sets a fixed cap
7. **Depreciation must be itemized and supportable** - The NFIP Claims Manual (June 2025) rejects applying one lump-sum rate to all items and requires depreciation for each item to reflect its age and physical condition; California (10 CCR § 2695.9(f)) requires every depreciation adjustment to be itemized, measurable, tied to condition and age, and explained in writing; Iowa (191 IAC 15.44(2)) requires the insurer to furnish the depreciation worksheet on request. Check the state-specific rules in `TABLE__Depreciation_ACV_Calculation_Rules_All_States`
8. **Labor depreciation** - Whether labor may be depreciated is a state-by-state legal question (allowed by statute or case law in some states, prohibited in others, unsettled in many) and is NOT addressed by the life-expectancy figures in this table

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## Section 1: Roofing Components

*All tables below are typical industry estimates (source family: InterNACHI Standard Estimated Life Expectancy Chart, NAHB/Bank of America 2007 life-expectancy study, insurer estimating platforms such as Xactimate and Marshall & Swift). Where InterNACHI's published figure differs, it is noted in the row.*

### Roof Coverings

| Material | Expected Life (Years) | Annual Rate | Notes |
|----------|----------------------|-------------|-------|
| Asphalt Shingles - 3 Tab | 15-20 | 5-6.7% | Climate dependent |
| Asphalt Shingles - Architectural | 25-30 | 3.3-4% | Better warranty |
| Asphalt Shingles - Premium | 30-50 | 2-3.3% | Lifetime warranty types |
| Metal - Standing Seam | 40-70 | 1.4-2.5% | Very durable |
| Metal - Corrugated/Ribbed | 25-40 | 2.5-4% | Commercial common |
| Clay Tile | 50-100 | 1-2% | Underlayment may fail first |
| Concrete Tile | 50-75 | 1.3-2% | Heavy, durable |
| Slate | 60-150 | 0.7-1.7% | Exceptional longevity (InterNACHI: 60-150) |
| Wood Shake | 20-30 | 3.3-5% | Fire/rot concerns |
| Wood Shingle | 25-35 | 2.9-4% | Better than shake |
| Built-Up Roofing (BUR) | 15-30 | 3.3-6.7% | Maintenance critical (InterNACHI: 30) |
| Modified Bitumen | 15-25 | 4-6.7% | Commercial flat roof |
| TPO | 10-25 | 4-10% | Single-ply membrane; InterNACHI lists 7-20 |
| EPDM | 15-25 | 4-6.7% | Rubber membrane (InterNACHI: 15-25) |
| PVC | 20-30 | 3.3-5% | Chemical resistant |

### Roof Components

| Component | Expected Life (Years) | Annual Rate | Notes |
|-----------|----------------------|-------------|-------|
| Roof Decking (Plywood) | 40-100 | 1-2.5% | Unless damaged; InterNACHI lists plywood panels at 100 |
| Roof Decking (OSB) | 30-60 | 1.7-3.3% | Moisture sensitive (InterNACHI: 60) |
| Underlayment (Felt) | 15-30 | 3.3-6.7% | Replace with roof (InterNACHI: 15-30) |
| Underlayment (Synthetic) | 25-50 | 2-4% | Longer lasting |
| Ice & Water Shield | 20-30 | 3.3-5% | Ice barrier required by IRC R905.1.2 where ice damming history exists |
| Ridge Vent | 20-40 | 2.5-5% | With roof covering |
| Flashing (Aluminum) | 20-30 | 3.3-5% | Inspect annually |
| Flashing (Copper) | 70-100+ | 1% | Very long life |
| Flashing (Lead) | 100+ | <1% | Traditional, long life |
| Skylights | 10-20 | 5-10% | Seals may fail (InterNACHI: 10-20) |
| Chimney Cap | 10-20 | 5-10% | Metal types (InterNACHI: 10-20; concrete caps 100+) |

---

## Section 2: Exterior Components

### Siding

| Material | Expected Life (Years) | Annual Rate | Notes |
|----------|----------------------|-------------|-------|
| Vinyl Siding | 20-60 | 1.7-5% | Color fading common; InterNACHI lists 60 |
| Aluminum Siding | 20-40 | 2.5-5% | Dent damage common |
| Wood Siding (Painted) | 10-20 | 5-10% | Maintenance critical |
| Wood Siding (Stained) | 10-15 | 6.7-10% | Re-stain frequently |
| Fiber Cement (HardiePlank) | 50-100+ | 1-2% | Very durable (InterNACHI: 100+) |
| Brick | 100+ | <1% | Mortar may need repointing |
| Stone | 100+ | <1% | Virtually permanent |
| Stucco | 50-80 | 1.25-2% | Maintenance dependent |
| EIFS | 20-50 | 2-5% | Moisture issues common; InterNACHI groups stucco/EIFS at 50+ |

### Exterior Trim & Components

| Component | Expected Life (Years) | Annual Rate | Notes |
|-----------|----------------------|-------------|-------|
| Fascia (Wood) | 15-25 | 4-6.7% | Exposed to weather |
| Fascia (Aluminum) | 20-30 | 3.3-5% | Low maintenance |
| Soffit (Vinyl/Aluminum) | 20-40 | 2.5-5% | With siding |
| Soffit (Wood) | 15-25 | 4-6.7% | Paint dependent |
| Exterior Trim (Wood) | 10-20 | 5-10% | Maintenance critical |
| Exterior Trim (PVC) | 25-50 | 2-4% | No rot |
| Shutters (Vinyl) | 15-25 | 4-6.7% | Fading common |
| Shutters (Wood) | 10-20 | 5-10% | Paint required |

### Gutters & Downspouts

| Material | Expected Life (Years) | Annual Rate | Notes |
|----------|----------------------|-------------|-------|
| Aluminum | 20-40 | 2.5-5% | Most common (InterNACHI: 20-40+) |
| Vinyl | 15-25 | 4-6.7% | InterNACHI lists 25+ |
| Galvanized Steel | 15-25 | 4-6.7% | Rust can occur |
| Copper | 50-100 | 1-2% | Premium, long life |
| Seamless Aluminum | 25-35 | 2.9-4% | Better than sectional |

---

## Section 3: Windows & Doors

### Windows

| Type | Expected Life (Years) | Annual Rate | Notes |
|------|----------------------|-------------|-------|
| Aluminum Frame | 15-25 | 4-6.7% | Seal failure common |
| Vinyl Frame | 20-40 | 2.5-5% | Popular, durable |
| Wood Frame | 30+ | ~3.3% | Maintenance required (InterNACHI: 30+) |
| Fiberglass Frame | 20-50 | 2-5% | Premium option; InterNACHI groups vinyl/fiberglass at 20-40 |
| Composite Frame | 30-50 | 2-3.3% | Low maintenance |
| Double Pane Glass | 8-20 | 5-12.5% | Seal failure issue (InterNACHI: 8-20) |
| Triple Pane Glass | 20-30 | 3.3-5% | Better insulation |

### Doors

| Type | Expected Life (Years) | Annual Rate | Notes |
|------|----------------------|-------------|-------|
| Interior (Hollow Core) | 20-30 | 3.3-5% | Light duty |
| Interior (Solid Core) | 30-100+ | 1-3.3% | Better quality (InterNACHI: 30-100+) |
| Interior (Solid Wood) | 50-100 | 1-2% | Can refinish |
| Exterior (Steel) | 30-100+ | 1-3.3% | Insulated, secure; InterNACHI: lasts life of house; weatherstripping 5-8 |
| Exterior (Fiberglass) | 30-100+ | 1-3.3% | Won't dent/rust; InterNACHI: lasts life of house |
| Exterior (Wood) | 30-100+ | 1-3.3% | Maintenance critical; InterNACHI: 100+ if maintained |
| Sliding Glass | 15-25 | 4-6.7% | Track/seal wear |
| French Doors | 20-40 | 2.5-5% | Quality dependent |
| Garage Door (Steel) | 20-30 | 3.3-5% | Insulated types longer |
| Garage Door (Wood) | 15-25 | 4-6.7% | Maintenance required |

---

## Section 4: Interior Finishes

### Flooring

| Material | Expected Life (Years) | Annual Rate | Notes |
|----------|----------------------|-------------|-------|
| Carpet - Builder Grade | 5-10 | 10-20% | High traffic areas less |
| Carpet - Mid Grade | 8-12 | 8.3-12.5% | Most residential |
| Carpet - Premium | 10-15 | 6.7-10% | Better quality |
| Hardwood - Solid | 25-100+ | 1-4% | Can refinish multiple times |
| Hardwood - Engineered | 20-50+ | 2-5% | Limited refinishing (InterNACHI: 50+) |
| Laminate - Economy | 10-20 | 5-10% | Cannot refinish (InterNACHI all laminate: 15-25) |
| Laminate - Premium | 15-25 | 4-6.7% | Better wear layer |
| Vinyl Sheet | 10-25 | 4-10% | Traffic dependent (InterNACHI vinyl: 25) |
| Vinyl Plank (LVP) | 15-25 | 4-6.7% | Popular, durable |
| Vinyl Tile (LVT) | 15-25 | 4-6.7% | Easy replacement |
| Ceramic Tile | 50-100 | 1-2% | Grout may need work |
| Porcelain Tile | 60-100+ | 1-1.7% | Very durable |
| Natural Stone | 100+ | <1% | Virtually permanent |
| Linoleum | 25-40 | 2.5-4% | Natural material |
| Cork | 25-50 | 2-4% | Can refinish |
| Bamboo | 20-50+ | 2-5% | Varies by quality; InterNACHI lists 100+ |

### Walls & Ceilings

| Material | Expected Life (Years) | Annual Rate | Notes |
|----------|----------------------|-------------|-------|
| Drywall | 50-75 | 1.3-2% | Damage-based depreciation (InterNACHI gypsum: 75) |
| Plaster | 50-100 | 1-2% | Very durable |
| Paneling (Wood) | 25-50 | 2-4% | Style may date |
| Paneling (MDF) | 20-30 | 3.3-5% | Moisture sensitive |
| Acoustic Ceiling Tile | 25-40+ | 2.5-4% | Commercial common (InterNACHI: 40+) |
| Popcorn/Textured Ceiling | 30-50 | 2-3.3% | Style concern |

### Paint & Finishes

| Location | Expected Life (Years) | Annual Rate | Notes |
|----------|----------------------|-------------|-------|
| Interior Paint - Walls | 5-15 | 6.7-20% | Traffic/quality dependent (InterNACHI: 10-15) |
| Interior Paint - Trim | 5-10 | 10-20% | Quality matters |
| Interior Paint - Ceiling | 10-15 | 6.7-10% | Less wear |
| Exterior Paint | 7-15 | 6.7-14% | Climate critical |
| Exterior Stain | 3-8 | 12.5-33% | Maintenance item |
| Wallpaper | 10-15 | 6.7-10% | Style may date |

---

## Section 5: Plumbing

### Fixtures

| Item | Expected Life (Years) | Annual Rate | Notes |
|------|----------------------|-------------|-------|
| Toilet | 25-100+ | 1-4% | Fixture itself 100+ per InterNACHI; tank components ~5 |
| Bathroom Sink (Porcelain) | 25-50 | 2-4% | Faucet separate |
| Bathroom Sink (Vessel) | 15-25 | 4-6.7% | Style may date |
| Kitchen Sink (Stainless) | 15-30 | 3.3-6.7% | Quality varies |
| Kitchen Sink (Composite) | 20-30 | 3.3-5% | Granite/quartz |
| Bathtub (Fiberglass) | 15-25 | 4-6.7% | Budget option |
| Bathtub (Acrylic) | 20-30 | 3.3-5% | Mid-range |
| Bathtub (Cast Iron) | 50-100 | 1-2% | Very durable |
| Shower (Fiberglass) | 15-25 | 4-6.7% | One-piece |
| Shower (Tile) | 25-50 | 2-4% | Pan may fail |
| Faucets | 10-20 | 5-10% | Quality dependent |
| Garbage Disposal | 8-12 | 8.3-12.5% | Usage dependent |

### Piping

| Material | Expected Life (Years) | Annual Rate | Notes |
|----------|----------------------|-------------|-------|
| Copper Supply | 50-70 | 1.4-2% | Standard |
| PEX Supply | 40-50 | 2-2.5% | Newer alternative |
| CPVC Supply | 40-75 | 1.3-2.5% | Can become brittle (InterNACHI plastic lines: 50-75) |
| Galvanized Supply | 20-50 | 2-5% | Corrosion issues |
| PVC Drain | 50-80 | 1.25-2% | Very durable (InterNACHI: 50-80) |
| ABS Drain | 50-80 | 1.25-2% | Similar to PVC (InterNACHI: 50-80) |
| Cast Iron Drain | 50-75 | 1.3-2% | Old standard (InterNACHI: 50-60) |

### Water Heaters

| Type | Expected Life (Years) | Annual Rate | Notes |
|------|----------------------|-------------|-------|
| Tank - Electric | 6-12 | 8.3-16.7% | Anode rod maintenance (InterNACHI: 6-12) |
| Tank - Gas | 6-12 | 8.3-16.7% | Similar to electric (InterNACHI: 6-12) |
| Tank - High Efficiency | 10-15 | 6.7-10% | Better quality |
| Tankless - Electric | 10-20 | 5-10% | InterNACHI lists on-demand heaters at 10 |
| Tankless - Gas | 10-20 | 5-10% | Manufacturer claims run to 20+; InterNACHI lists 10 |
| Heat Pump | 10-15 | 6.7-10% | Energy efficient |

---

## Section 6: HVAC Systems

### Heating Equipment

| Equipment | Expected Life (Years) | Annual Rate | Notes |
|-----------|----------------------|-------------|-------|
| Gas Furnace | 15-25 | 4-6.7% | Maintenance critical |
| Electric Furnace | 20-30 | 3.3-5% | Less maintenance |
| Oil Furnace | 15-25 | 4-6.7% | Regional use |
| Boiler - Gas | 20-40 | 2.5-5% | Cast iron longer (InterNACHI: 40) |
| Boiler - Oil | 20-40 | 2.5-5% | Maintenance critical (InterNACHI: 40) |
| Heat Pump | 10-15 | 6.7-10% | Shorter life |
| Mini-Split | 15-20 | 5-6.7% | Growing popularity |
| Baseboard (Electric) | 20-40 | 2.5-5% | Simple, reliable (InterNACHI electric radiant heater: 40) |
| Radiant Floor | 30-50 | 2-3.3% | Components vary |

### Cooling Equipment

| Equipment | Expected Life (Years) | Annual Rate | Notes |
|-----------|----------------------|-------------|-------|
| Central AC - Standard | 10-15 | 6.7-10% | InterNACHI: 7-15 |
| Central AC - High Efficiency | 10-15 | 6.7-10% | SEER rating; InterNACHI: 7-15 |
| Window AC | 5-10 | 10-20% | Shorter life (InterNACHI: 5-7) |
| Evaporative Cooler | 15-25 | 4-6.7% | Dry climates |

### Ductwork & Components

| Component | Expected Life (Years) | Annual Rate | Notes |
|-----------|----------------------|-------------|-------|
| Metal Ductwork | 25-60+ | 1.7-4% | May need cleaning/sealing (InterNACHI ducting: 60-100) |
| Flexible Ductwork | 15-25 | 4-6.7% | Shorter than metal |
| Thermostat (Standard) | 10-35 | 2.9-10% | Usually replaced for technology before failure (InterNACHI: 35) |
| Thermostat (Smart) | 8-12 | 8.3-12.5% | Technology changes |
| Humidifier | 10-15 | 6.7-10% | Maintenance critical |
| Air Cleaner/Filter | 15-20 | 5-6.7% | Whole-house unit |

---

## Section 7: Electrical Systems

### Wiring & Panels

| Component | Expected Life (Years) | Annual Rate | Notes |
|-----------|----------------------|-------------|-------|
| Copper Wiring | 50-100 | 1-2% | Very durable |
| Aluminum Wiring | 30-40 | 2.5-3.3% | Safety concerns |
| Circuit Breaker Panel | 25-60 | 1.7-4% | Brands vary (InterNACHI service panel: 60) |
| Fuse Panel | 20-30 | 3.3-5% | Often obsolete |
| GFCI Outlets | 10-30 | 3.3-10% | Test regularly; InterNACHI: up to 30, less if tripped often |
| Standard Outlets | 15-25 | 4-6.7% | Heavy use = less |
| Switches | 20-30 | 3.3-5% | Durable |

### Fixtures & Equipment

| Item | Expected Life (Years) | Annual Rate | Notes |
|------|----------------------|-------------|-------|
| Light Fixtures (Basic) | 10-20 | 5-10% | Style may date |
| Light Fixtures (Quality) | 20-40 | 2.5-5% | Better construction |
| Ceiling Fan | 5-15 | 6.7-20% | Motor quality (InterNACHI: 5-10) |
| Doorbell System | 15-45 | 2.2-6.7% | Standard type (InterNACHI: 45) |
| Smoke Detector | 8-10 | 10-12.5% | InterNACHI: less than 10; follow manufacturer replacement date |
| Carbon Monoxide Detector | 5-7 | 14-20% | Replace per manufacturer (InterNACHI: 5) |
| Whole House Generator | 12-25 | 4-8.3% | Maintenance critical (InterNACHI propane backup: 12) |

---

## Section 8: Cabinetry & Countertops

### Cabinets

| Type | Expected Life (Years) | Annual Rate | Notes |
|------|----------------------|-------------|-------|
| Stock/Builder Grade | 15-50 | 2-6.7% | Particleboard; InterNACHI lists modular/stock cabinets at 50 |
| Semi-Custom | 20-30 | 3.3-5% | Better construction |
| Custom | 30-50 | 2-3.3% | Solid wood |
| Thermofoil | 10-15 | 6.7-10% | Peeling common |
| Painted MDF | 15-25 | 4-6.7% | Mid-range |

### Countertops

| Material | Expected Life (Years) | Annual Rate | Notes |
|----------|----------------------|-------------|-------|
| Laminate | 10-30 | 3.3-10% | Affordable (InterNACHI: 20-30) |
| Solid Surface (Corian) | 20-30 | 3.3-5% | Can refinish |
| Granite | 50-100 | 1-2% | Sealing required |
| Quartz | 50-100 | 1-2% | Low maintenance |
| Marble | 50-100 | 1-2% | Staining concern |
| Butcher Block | 20-30 | 3.3-5% | Maintenance required; InterNACHI lists wood counters at 100+ |
| Tile | 25-100+ | 1-4% | Grout maintenance (InterNACHI: 100+) |
| Stainless Steel | 25-50 | 2-4% | Commercial look |
| Concrete | 30-50 | 2-3.3% | Sealing required |

---

## Section 9: Appliances

### Kitchen Appliances

| Appliance | Expected Life (Years) | Annual Rate | Notes |
|-----------|----------------------|-------------|-------|
| Refrigerator - Standard | 10-15 | 6.7-10% | Side-by-side less |
| Refrigerator - Built-In | 15-20 | 5-6.7% | Premium |
| Range/Oven - Electric | 13-18 | 5.5-7.7% | Coil vs. smooth top |
| Range/Oven - Gas | 15-20 | 5-6.7% | Longer life |
| Range/Oven - Commercial | 20-30 | 3.3-5% | Heavy duty |
| Cooktop - Electric | 12-18 | 5.5-8.3% | Induction may be less |
| Cooktop - Gas | 15-20 | 5-6.7% | Reliable |
| Wall Oven | 15-20 | 5-6.7% | Quality matters |
| Microwave - OTR | 8-10 | 10-12.5% | Shorter life |
| Microwave - Built-In | 10-15 | 6.7-10% | Better quality |
| Dishwasher | 9-12 | 8.3-11% | Usage dependent |
| Range Hood | 15-20 | 5-6.7% | Quality varies |
| Trash Compactor | 6-10 | 10-16.7% | Less common (InterNACHI: 6) |

### Laundry Appliances

| Appliance | Expected Life (Years) | Annual Rate | Notes |
|-----------|----------------------|-------------|-------|
| Washer - Top Load | 10-14 | 7.1-10% | Traditional |
| Washer - Front Load | 8-12 | 8.3-12.5% | May be less |
| Dryer - Electric | 13-18 | 5.5-7.7% | Longer than gas |
| Dryer - Gas | 13-18 | 5.5-7.7% | Similar life |

---

## Section 10: Personal Property / Contents

### Electronics

| Item | Expected Life (Years) | Annual Rate | Notes |
|------|----------------------|-------------|-------|
| Television | 5-10 | 10-20% | Technology changes |
| Computer - Desktop | 4-8 | 12.5-25% | Obsolescence |
| Computer - Laptop | 3-6 | 16.7-33% | Shorter life |
| Tablet | 3-5 | 20-33% | Technology rapid |
| Smartphone | 2-4 | 25-50% | Very rapid |
| Gaming Console | 5-8 | 12.5-20% | Generation dependent |
| Audio System | 8-15 | 6.7-12.5% | Quality dependent |
| Printer | 4-8 | 12.5-25% | Home use |

### Furniture

| Item | Expected Life (Years) | Annual Rate | Notes |
|------|----------------------|-------------|-------|
| Sofa - Economy | 5-8 | 12.5-20% | Budget quality |
| Sofa - Mid Range | 8-12 | 8.3-12.5% | Average use |
| Sofa - Premium | 12-20 | 5-8.3% | Quality construction |
| Mattress | 8-12 | 8.3-12.5% | Warranty guides |
| Dining Table (Wood) | 15-30 | 3.3-6.7% | Can refinish |
| Dining Chairs | 10-20 | 5-10% | Usage dependent |
| Bedroom Furniture | 15-25 | 4-6.7% | Solid wood longer |
| Office Furniture | 10-20 | 5-10% | Quality varies |

### Textiles & Soft Goods

| Item | Expected Life (Years) | Annual Rate | Notes |
|------|----------------------|-------------|-------|
| Bedding/Linens | 3-8 | 12.5-33% | Usage dependent |
| Towels | 3-5 | 20-33% | Frequent use |
| Curtains/Drapes | 8-15 | 6.7-12.5% | Sun exposure |
| Area Rugs | 5-15 | 6.7-20% | Traffic/quality |
| Clothing | 3-8 | 12.5-33% | Varies widely |

### Outdoor Equipment

| Item | Expected Life (Years) | Annual Rate | Notes |
|------|----------------------|-------------|-------|
| Lawn Mower - Push | 6-10 | 10-16.7% | Maintenance critical |
| Lawn Mower - Riding | 10-15 | 6.7-10% | Commercial longer |
| Grill - Gas | 8-12 | 8.3-12.5% | Quality matters |
| Patio Furniture - Metal | 10-20 | 5-10% | Rust concerns |
| Patio Furniture - Resin | 8-15 | 6.7-12.5% | UV damage |
| Power Tools | 10-20 | 5-10% | Brand/usage |
| Hand Tools | 20-50 | 2-5% | Very durable |

---

## Quick Reference: Common Items

| Category | Typical Range | Notes |
|----------|---------------|-------|
| Roofing | 15-50 years | Material dependent |
| Siding | 20-100 years | Vinyl vs. brick |
| Windows | 15-40 years | Seal failure common |
| Flooring | 10-100 years | Carpet vs. tile |
| HVAC | 10-25 years | Maintenance critical |
| Water Heater | 8-25 years | Tank vs. tankless |
| Appliances | 8-20 years | Quality dependent |
| Electronics | 3-10 years | Rapid obsolescence |
| Furniture | 5-25 years | Quality dependent |

---

## Note on Contents (Section 10)

InterNACHI's chart does not cover personal property. The Section 10 figures are industry estimates used by contents-valuation vendors and adjusters. For comparison only, IRS Publication 946 assigns tax recovery periods of 5 years to computers and to appliances, carpets and furniture used in residential rental activity, and 7 years to office furniture and fixtures; those are tax-recovery periods under MACRS, not measures of physical useful life, and should not be used to set insurance depreciation.

---

## Verification & Sources

Figures were checked in August 2026 against the following sources actually retrieved:

- InterNACHI, *Standard Estimated Life Expectancy Chart for Homes* - https://www.nachi.org/life-expectancy.htm (primary comparison source for building components; InterNACHI states the figures assume normal maintenance and are guidelines, not warranties)
- FEMA, *NFIP Claims Manual*, June 2025 edition, "Depreciation" (Claims Journey p. 48) - https://agents.floodsmart.gov/sites/default/files/media/document/2025-08/fema_nfip-ClaimsManual-June2025-508c.pdf (depreciation must reflect the age and physical condition of each item; lump-sum rates are not acceptable)
- IRS Publication 946, *How To Depreciate Property* - https://www.irs.gov/pub/irs-pdf/p946.pdf (MACRS property classes, tax use only)
- Cal. Code Regs. tit. 10, § 2695.9(f) - https://www.law.cornell.edu/regulations/california/10-CCR-2695.9
- Iowa Admin. Code 191-15.44(507B) - https://www.legis.iowa.gov/docs/iac/rule/191.15.44.pdf

Not retrieved: the NAHB/Bank of America *Study of Life Expectancy of Home Components* (Feb. 2007) could not be downloaded from nahb.org at the time of review; where this document cites it, it does so as part of the general source family rather than for specific figures.

---

## Document Information

| Field | Value |
|-------|-------|
| Version | 1.1 |
| Effective Date | January 2026 |
| Last Updated | August 2026 (figures checked against published life-expectancy sources) |
| Review Cycle | Annual |
| Owner | ClaimHelp Knowledge Base |

---

*These depreciation schedules are guidelines based on industry standards and should be adjusted based on actual condition, quality, maintenance, and local factors. Always document the basis for depreciation applied to specific items.*