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2009
Valuation Schedules
Class
2 – Computer Integrated Machinery
Examples of
Class 2 Property Include:
| Computerized
Assembly Machinery |
Computer
Driven Mills |
| Computer
Integrated Manufacturing Machinery |
Mammography
Units |
| Computer
Integrated Fabrication Machinery |
MRI Equipment |
| Computerized
Machine Lathes |
Cat Scanners |
| Other
Computer Integrated Machinery |
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The
following schedule is recommended for valuing Class 2 property in
the 2009 assessment year:
|
Year of Acquisition |
Percent Good of Acquisition Cost |
| 2008 |
91% |
| 2007 |
83% |
| 2006 |
75% |
| 2005 |
66% |
| 2004 |
56% |
| 2003 |
43% |
| 2002 |
29% |
| 2001
and prior |
15% |
Class 2, Computer
Integrated Machinery, is Defined as:
- Machinery
and the computer sold as a single unit. If the machine and computer
are purchase as separate units, the machine must be valued as
Class 8 property and computer as Class 12 property.
- Machinery
which cannot operate without the computer and computer cannot
perform functions outside the machine.
- Machinery
able to perform multiple functions and is controlled by a programmable
central processing unit.
- The total
cost of the machine and computer combined is depreciated as a
unit for income tax purposes.
- The capabilities
of the machine cannot be expanded by substituting a more complex
computer for the original
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