G. Auto Manufacturing Industry
(1) This matrix will provide assistance to agents in the classification and examination of a taxpayer who is recovering costs through depreciation of tangible property used in the Auto Dealership Industry.
(2) Asset Classification for Cost Segregation in the Motor Vehicle Manufacturing Industry - Exhibit A - CSI MasterFormat Division
Exhibit A
| Asset | 1995 | 2004 | Property Type | Auto Manufacturing Description | Asset Class/Recovery |
|---|---|---|---|---|---|
| Abrasive Blast Equipment | 15 | 15 | § 1245 | Equipment and apparatus, for abrasive blasting including all associated apparatus and dust collectors. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Assembly Equipment/Machinery | 15 | 15 | § 1245 | All machinery and equipment used in vehicle assembly operations, including presses, welders, transfer equipment, conveyors, robots, automated assembly systems, fastening equipment, and all related associated components and support structures. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Boiler Plant Equipment | 15 | 15 | § 1245 | All steam generation and distribution equipment specifically designed and used for process operations or essential to the production process of motor vehicles. Does not include boilers designed for comfort heating in the building. See also Steam & Hot Water Systems. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Branding/Lettering Equipment | 15 | 15 | § 1245 | Equipment for applying paint, stripes, pin striping, emblems, vinyl, and logos to vehicles or parts. Includes spray booths and equipment directly related to branding. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Casting Equipment | 15 | 15 | § 1245 | Foundry equipment and apparatus used in the casting process, including furnaces, molds, patterns, and related casting equipment. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Cooling Systems | 15 | 15 | § 1245 | Special cooling systems designed and used for process operations and essential to the production process of motor vehicles. Does not include comfort cooling (HVAC). See also Steam & Hot Water Systems. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Conveyors | 15 | 15 | § 1245 | All conveyor systems used in the manufacturing process, whether gravity, powered, chain-driven, or other, used for moving parts, assemblies, work-in-process, or finished vehicles. Includes all associated components, rails, and supports. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Cooling Tower Equipment | 15 | 15 | § 1245 | Cooling towers and associated equipment used for process water cooling essential to motor vehicle manufacturing. Not comfort cooling. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Data/Control Systems & Computers | 05 | 05 | § 1245 | Computer systems, PLCs, sensors, controllers, and related apparatus used to control and monitor manufacturing processes. Not general office computing equipment. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Dyno/Test Equipment | 15 | 15 | § 1245 | Dynamometers and test equipment for testing finished vehicles or components for performance, durability, and quality. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Electrical – Building | 15 | 15 | § 1250 | All components of the building electrical system used in the operation or maintenance of the building or to provide general building services such as electrical outlets of general applicability and accessibility, lighting, heating, ventilation, air conditioning, and electrical wiring used in the building. | Nonresidential Real Property – 39 Years |
| Electrical – General Apparatus/Equipment ≤500 KVA | 15 | 15 | § 1245 | Electrical apparatus, components, and equipment exclusively used in motor vehicle manufacturing operations; electrical wiring, conduit, and connections serving dedicated process machinery and equipment. NEC Nameplate Rating of ≤500 KVA. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Electrical – General Apparatus/Equipment >500 KVA | 15 | 15 | § 1245 | Industrial electrical generating, distribution, and related apparatus in excess of 500 KVA NEC Nameplate Rating. Transformers, switchgear, switchboards, distribution panels, substations, and related equipment. | Asset Class 00.4 Miscellaneous Manufacturing Property – 15 Years |
| Emergency Systems & Backup Power | 15 | 15 | § 1245 | Generator sets, backup power supplies, uninterruptible power supplies (UPS), automatic transfer switches, and related emergency power systems for manufacturing operations. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Environmental/Emission Control Equipment | 15 | 15 | § 1245 | Pollution control equipment, emission control systems, air quality monitoring systems, effluent treatment systems, and wastewater treatment equipment. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Exhaust/Fume Hood Systems | 15 | 15 | § 1245 | Ventilation and fume removal systems designed and used specifically for manufacturing process emissions (paint, welding, solvents, etc.). Not comfort ventilation. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Fire Protection & Safety | 15 | 15 | § 1250 | Building fire protection systems, alarms, sprinklers, emergency exits, and safety systems for the building structure. | Nonresidential Real Property – 39 Years |
| Flooring – Building | 15 | 15 | § 1250 | Building floors, floor systems, and permanent floor coverings integral to the building structure. | Nonresidential Real Property – 39 Years |
| Flooring – Process Specific | 15 | 15 | § 1245 | Special floors specifically designed for manufacturing processes, such as epoxy floors designed for chemical resistance, floors for robotics or conveyor systems, and specialized manufacturing area flooring. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Forging Equipment | 15 | 15 | § 1245 | Forging presses, heating equipment, and related forging machinery. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Fuel Systems | 15 | 15 | § 1245 | Fuel supply systems, tanks, pumps, meters, and distribution systems for manufacturing equipment. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Furniture & Fixtures – Building | 04 | 04 | § 1245 | Office furniture and fixtures used in administrative and office areas of the manufacturing plant. | Asset Class 00.11 Office Furniture, Fixtures, and Equipment – 7 Years |
| Grinding Equipment | 15 | 15 | § 1245 | Grinding machines, mills, and related grinding apparatus for finishing vehicle components. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Heating & Cooling – Building | 15 | 15 | § 1250 | Building comfort heating and air conditioning systems. | Nonresidential Real Property – 39 Years |
| Heating & Cooling – Process | 15 | 15 | § 1245 | Special heating, cooling, or temperature control systems designed and used exclusively for the manufacturing process and essential to vehicle production. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Hoist/Lift Equipment | 15 | 15 | § 1245 | Hoists, lifts, jacks, and elevators used in manufacturing operations. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Hydraulic/Pneumatic Systems | 15 | 15 | § 1245 | Hydraulic and pneumatic power systems, pumps, compressors, cylinders, valves, hoses, and related components used in manufacturing operations. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Inspection Equipment/Gauges | 15 | 15 | § 1245 | Quality control and inspection equipment including measuring devices, automated inspection systems, testers, and gauges (nonspecialized). | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Jigs, Dies, Fixtures & Molds (Specialized) | 03 | 03 | § 1245 | Specialized tooling: jigs, dies, fixtures, fixtures, molds, patterns, and gauges specifically designed for the manufacturing of motor vehicles. Used only in the production of a specific vehicle model or variant and have limited life expectancy or use beyond specific production runs. | Asset Class 37.12 Special Tools – Motor Vehicles – 3 Years |
| Lathing/Boring Equipment | 15 | 15 | § 1245 | Lathes, boring machines, turning equipment, and related machinery used in finishing vehicle components. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Lighting – Building | 15 | 15 | § 1250 | Building general lighting systems for facility illumination. | Nonresidential Real Property – 39 Years |
| Lighting – Process/Equipment | 15 | 15 | § 1245 | Specialized lighting directly associated with manufacturing equipment or process inspection areas. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Loading Equipment | 15 | 15 | § 1245 | Equipment for loading, unloading, and handling vehicles and parts, including loading racks, platforms, and related equipment. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Machine Tools | 15 | 15 | § 1245 | General machine tools and metalworking equipment not specifically classified elsewhere. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Machinery & Equipment – General | 15 | 15 | § 1245 | Machinery and equipment directly related to vehicle manufacturing not specifically classified elsewhere. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Material Handling Equipment | 15 | 15 | § 1245 | Forklifts, pallet jacks, material handling systems, robots, automated guided vehicles (AGVs), and related material handling apparatus. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Modular Fixturing/Workstations | 15 | 15 | § 1245 | Modular worktables, fixtures, workstations, and other equipment designed for flexible manufacturing operations. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Office Equipment – Computing | 05 | 05 | § 1245 | General computing equipment (not process-control related), printers, scanners, and peripherals used in administrative functions. | Asset Class 00.12 Information Systems – 5 Years |
| Office Equipment – Non-Computing | 07 | 07 | § 1245 | Copiers, fax machines, water coolers, and other general office equipment. | Asset Class 57.0 Distributive Trades and Services – 5 Years |
| Paint Systems/Equipment | 15 | 15 | § 1245 | Paint application systems, spray booths, paint storage and circulation systems, paint lines, and related paint equipment. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Parts Cleaning/Washing Equipment | 15 | 15 | § 1245 | Parts washers, cleaning systems, and related equipment for cleaning vehicle components. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Plumbing – Building | 15 | 15 | § 1250 | General building plumbing systems. | Nonresidential Real Property – 39 Years |
| Plumbing – Process | 15 | 15 | § 1245 | Process water systems, coolant systems, and special plumbing connections serving dedicated manufacturing equipment. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Press & Stamping Equipment | 15 | 15 | § 1245 | Presses for stamping, forming, and shaping vehicle components and assemblies. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Process Vessels & Tanks | 15 | 15 | § 1245 | Process tanks, chemical tanks, storage vessels, and related containment equipment used in manufacturing operations. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Pumps, Compressors & Motors | 15 | 15 | § 1245 | Pumps, compressors, motors, and related power equipment serving manufacturing operations. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Quality Control Systems | 15 | 15 | § 1245 | Automated quality control systems, vision systems, statistical process control (SPC) software and hardware, and related quality assurance equipment. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Robots & Automated Systems | 15 | 15 | § 1245 | Manufacturing robots, robotic welders, automated material handling systems, automated assembly systems, and related automation equipment. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Safety Equipment | 15 | 15 | § 1245 | Employee safety equipment, guards, protective barriers, and other safety devices integrated into manufacturing equipment or processes. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Scaffolding (Permanent) | 15 | 15 | § 1245 | Permanent work platforms, walkways, and access structures integral to manufacturing equipment operations. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Sound & Lighting Control | 15 | 15 | § 1245 | Process-specific sound and vibration monitoring systems; specialized lighting controls. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Spot Welders | 15 | 15 | § 1245 | Resistance welders, spot welders, and related welding equipment used in vehicle assembly. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Storage Systems & Racks | 15 | 15 | § 1245 | Parts storage systems, shelving, and automated storage and retrieval systems (ASRS) used in manufacturing operations. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Stress Testing Equipment | 15 | 15 | § 1245 | Equipment for testing component and vehicle durability and structural integrity. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Structural Components – Process Equipment | 15 | 15 | § 1245 | Structural frames, supports, and mounting apparatus that are integral and essential components of manufacturing machinery and equipment. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Structural Components – Building | 15 | 15 | § 1250 | Building structure, columns, beams, roofs, walls, and other building components. | Nonresidential Real Property – 39 Years |
| Suspended Systems/Structures | 15 | 15 | § 1245 | Conveyor bridges, overhead cranes, monorails, suspended work platforms, and related suspended systems serving manufacturing operations. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Transmission Equipment | 15 | 15 | § 1245 | Transmission belts, gearboxes, couplings, and power transmission equipment used in manufacturing machinery. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Trim Equipment | 15 | 15 | § 1245 | Equipment used for trimming, cutting, and finish work on vehicles and components. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Utility Distribution Systems | 15 | 15 | § 1245 | Process utility distribution systems (air, water, steam, gas, coolants) serving manufacturing operations. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Valves, Fittings & Connections | 15 | 15 | § 1245 | Valves, fittings, piping connections, and related components serving process systems and dedicated equipment. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Ventilation – Building | 15 | 15 | § 1250 | General building ventilation and air distribution systems for comfort and building maintenance. | Nonresidential Real Property – 39 Years |
| Ventilation – Process | 15 | 15 | § 1245 | Specialized ventilation and fume extraction systems exclusively serving the manufacturing process. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Washers/Dryers – Process | 15 | 15 | § 1245 | Industrial washers, dryers, and drying equipment used in parts cleaning and processing operations. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Welding Equipment | 15 | 15 | § 1245 | Arc welders, resistance welders, gas welders, and related welding apparatus. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Windows – Building | 15 | 15 | § 1250 | Windows and glass partitions of the building. | Nonresidential Real Property – 39 Years |
| Wiring & Conduit – Process | 15 | 15 | § 1245 | Electrical wiring, conduit, and connections exclusively serving dedicated manufacturing equipment and processes. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
| Work Cell Equipment | 15 | 15 | § 1245 | Integrated work cells, assembly cells, and modular production systems used in vehicle manufacturing. | Asset Class 37.11 Manufacture of Motor Vehicles – 7 Years |
(3) See Chapter 8.A.4. of the Cost Segregation Audit Techniques Guide for Functional Allocation