| MANUFACTURING: |
| Meat processing: |
| Cold storage assets: |
| Ammonia condensers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Ammonia gas detectors | 12 years | 16.67% | 8.33% | 1 Jul 2018 |
| Soft drink, cordial and syrup manufacturing: |
| Ice manufacturing assets (excluding dry ice manufacturing assets): |
| Ammonia tank liquid receivers | 20 years | 10.00% | 5.00% | 1 Jul 2016 |
| Industrial gas manufacturing: |
| Industrial gas - manufacturing assets for specific gases: |
| Ammonia manufacturing assets - see Table A Basic inorganic chemical manufacturing (18130) |
| Basic inorganic chemical manufacturing: |
| Ammonia manufacturing assets: |
| Air and gas reforming and separation assets: |
| Adsorption systems (including pressure and thermal swing) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Carbon dioxide (C02) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Cryogenic separation process assets: |
| Air
cooling and drying assets (excluding adsorption systems shown above) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Cold
boxes (incorporating cryogenic distillation columns, expansion valves,
heat exchangers, piping, separators and vacuum insulated enclosures) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Desulphurisers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Methanators | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Pre-heaters (for air and gas feedstock) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Pre-reformers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Primary reformers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Secondary reformers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Shift converters (high and low temperature) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Compressor assets: |
| Conversion and liquefaction assets: |
| Ammonia converters | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Chillers, condensers, flash drums, receivers and separators | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Purge
gas recovery systems (incorporating heat exchangers, membranes,
packing, piping pumps and vessels) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Distribution, handling and storage assets: |
| Ammonia bullet tanks (including storage and surge tanks) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Ammonia deluge and vapour suppression systems | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Ammonia pipelines (incorporating fittings and valves) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Ammonia pumps | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Ammonia
storage tank refrigeration systems (incorporating compressors,
condensers, flash drums and receivers) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Ammonia storage tanks | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Ammonia vapour scrubber systems | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| ISOtainers and portable tanks | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Loading arm systems - marine | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Rail and road tank filling assets: |
| Breakaway couplings | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Filling hoses | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Loading arm systems | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Gas pipelines (incorporating fittings and valves) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Heat exchangers: |
| Process gas | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Waste heat boilers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Support assets: |
| Air compression assets (for industrial air and instrument air): |
| Air
compressors (incorporating air drying and filtering assets) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Air receivers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Blowers and fans (generally) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Boiler assets: |
| Boilers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Deaerators | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Economisers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Steam drums | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Chemical storage tanks: |
| Polyethylene (PE) | 12 years | 16.67% | 8.33% | 1 Jul 2013 |
| Other | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Control system assets: |
| Control
cabinets and panels, program logic controllers (PLCs), switchgear and
variable speed drives (VSDs) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| System
monitoring assets (including instrumentation and sensors and
transmitters for level, pressure, speed and temperature measurement) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Cooling towers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Electricity supply assets: |
| Emergency
supply assets - see Table B Power supply assets, emergency or standby |
| Steam turbine generators | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Other
electricity supply assets - see Table A Electricity supply (26110 to
26400) |
| Emission control assets: |
| Flare tips | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Silencers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Stacks (exhaust, vent and flare) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Fire control and alarm systems: |
| Fire
fighting systems (incorporating hose boxes, hydrants and ring mains) | 30 years | 6.67% | 3.33% | 1 Jul 2013 |
| Other
fire control and alarm assets - see Table B Fire control and alarm
assets |
| Gas detectors: |
| Fixed | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Portable | 4 years | 50.00% | 25.00% | 1 Jul 2013 |
| Heat exchangers (not specified elsewhere) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Laboratory assets: |
| Analysers | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Other
laboratory equipment (including centrifuges, drying ovens, fume
cupboards etc) | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Overhead cranes | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Piping assets: |
| Flow meters | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pipes and fittings | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Valves | 10 years | 20.00% | 10.00% | 1 Jul 2013 |
| Pumps: |
| Boiler feedwater and cooling water pumps | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dosing pumps | 5 years | 40.00% | 20.00% | 1 Jul 2013 |
| Other pumps (not specified elsewhere) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Safety showers and eye wash stations | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Water storage and treatment assets: |
| Clarifiers and settling tanks | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dam and pond liners | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Dams and effluent ponds | 40 years | 5.00% | 2.50% | 1 Jul 2013 |
| Ion exchange systems | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Reverse osmosis systems | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Water storage tanks: |
| Polyethylene (PE) | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Other | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Weighbridges | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Ammonium nitrate manufacturing assets: |
| Ammonia
handling and storage assets - see above in Ammonia manufacturing
assets, distribution, handling and storage assets |
| Ammonia nitrate solution manufacturing assets: |
| Evaporation assets: |
| Condensate tanks, flash drums and separators | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Evaporators | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Neutralisers | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Pipe reactors (titanium) | 3 years | 66.67% | 33.33% | 1 Jul 2013 |
| Remelt and solution storage tanks (incorporating heating coils and stirrers) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Solution filters | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Solution pumps | 15 years | 13.33% | 6.67% | 1 Jul 2013 |
| Nitric acid manufacturing assets: |
| Ammonia liquid filtering vessels (incorporating filters) | 25 years | 8.00% | 4.00% | 1 Jul 2013 |
| Ammonia vapour filtering vessels (incorporating filters) | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Ammonia/air mixers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Heat exchangers: |
| Ammonia vapourisers | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Support assets - see above in Ammonia manufacturing assets, support assets |
| Fertiliser manufacturing: |
| Fertiliser
manufacturing plant (excluding ammonia manufacturing assets and
ammonium nitrate manufacturing assets listed in Table A Basic inorganic
chemical manufacturing (18130)) | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Explosive manufacturing: |
| Explosives
manufacturing and chemical plant (excluding ammonia manufacturing
assets and ammonium nitrate manufacturing assets listed in Table A Basic
inorganic chemical manufacturing (18130)) | 13 ⅓ years | 15.00% | 7.50% | 1 Jan 2001 |
| Iron smelting and steel manufacturing: |
| Coke making assets: |
| Coke ovens gas by-products assets: |
| Ammonia
absorbers (including pumps, ammonia storage tanks, and distribution
pipes including valves) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ammonia plant assets: |
| Ammonia
incinerators, ammonia stills, tanks, decanters, pumps, condensers
(including support structures, stacks) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |