Estimating reference table of expected useful life ranges and annual straight-line depreciation rates across ten categories: roofing, exterior components, windows and doors, interior finishes, plumbing, HVAC, electrical, cabinetry and countertops, appliances, and personal property/contents, with a quick-reference list of common items. Building-component figures were checked in August 2026 against published life-expectancy sources (InterNACHI Standard Estimated Life Expectancy Chart) as listed in the Verification & Sources section; contents figures are industry estimates without a single published authority. Figures are guidelines to be adjusted for observed condition, quality, maintenance and climate.
Verification note (August 2026): building-component life-expectancy figures checked against the InterNACHI Standard Estimated Life Expectancy Chart and other published life-expectancy sources cited in the document's Verification & Sources section; sources are listed at document level rather than per row. Not a state-law table, so no state rows are flagged Contents (Section 10) figures remain industry estimates without a single published authority and should be treated as approximations. All master-table rows were verified against a primary source by the August 28, 2026 follow-up pass; none remain flagged.
General education, not advice
This table is general education, not legal or claims advice, and it is not a statement of the law in any state. Each row cites the statute, regulation or decision it came from; follow that citation and read the original before you act on it. Rules are amended without notice, so the date above is when the material was gathered, not a promise that it is still current, complete or correct. Confirm anything that matters with the regulator or a licensed professional in that state.
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.
Important Notes
These are guidelines, not mandates - Actual depreciation should reflect observed condition
Quality matters - Premium materials often have longer useful lives
Maintenance extends life - Well-maintained items depreciate slower
Climate impacts life - Harsh climates may shorten useful life
Manufacturer specs - Check manufacturer warranties for guidance
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
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
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
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.
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)
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.
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.