| MANUFACTURING: |
| Iron smelting and steel manufacturing: |
| Coke making assets: |
| Coke ovens batteries assets: |
| Breeze basins | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Charging car rails | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Charging cars | 20 years | 10.00% | 5.00% | 1 Jul 2009 |
| Coke
ovens batteries (including ovens, doors, individual oven gas off takes
from supply and extraction mains) | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Coke ploughs | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Coke transfer cars | 25 years | 8.00% | 4.00% | 1 Jul 2009 |
| Coke wharves (including concrete end barriers and skids) | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Hot car spur lines | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Hot cars (incorporating locomotive, wagon, tray and bogies) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Quenchers
(incorporating stack structures, water tanks, pipes, pumps, sprays,
pneumatic systems and water pump pits) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Ram tracks and live rails | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| Rams | 30 years | 6.67% | 3.33% | 1 Jul 2009 |
| ELECTRICITY, GAS, WATER AND WASTE SERVICES: |
| Electricity supply: |
| Electricity generation: |
| Power generators: |
| Co-generation: |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Combined cycle: |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Diesel or gas engine: |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Gas turbine: |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Hydro-electric: |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Thermal: |
| Emergency
power supply assets (including batteries and uninterruptible power
supply (UPS) assets) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Water transport and support services: |
| Support assets (acquired separately from the vessel): |
| Power supply assets: |
| Batteries (deep cycle) | 3 years | 66.67% | 33.33% | 1 Jul 2009 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Battery assets for warehouse vehicles (including pallet trucks and forklifts): |
| Batteries (detachable for recharging) | 5 years | 40.00% | 20.00% | 1 Jul 2011 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Telecommunications services: |
| Telecommunications assets: |
| Batteries, rectifiers | 6 years | 33.33% | 16.67% | 1 Jul 2002 |
| Electronic information storage services: |
| Uninterruptible power supply (UPS) systems (excluding batteries) | 12 years | 16.67% | 8.33% | 1 Jul 2017 |
| Uninterruptible power supply (UPS) systems batteries | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Residential property operators: |
| Assets generally: |
| Solar power generating system (incorporating batteries, inverters, solar panels, regulators) | 20 years | 10.00% | 5.00% | 1 Jul 2004 |
| ADMINISTRATIVE AND SUPPORT SERVICES: |
| Building and other industrial cleaning services: |
| Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) | 2 years | 100.00% | 50.00% | 1 Jul 2010 |