| MANUFACTURING: |
| Textile floor covering manufacturing: |
| Carpet manufacturing assets: |
| Sample binding assets (including binders and sewing machines) | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Clothing manufacturing: |
| Sewing machines: |
| General (including bar tack, binding, feed off the arm, single folder, two-needle, underwire) | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Printing support services: |
| Post-press (finishing) trade services assets: |
| Binding assets: |
| Binding lines (including case binding lines and perfect binding lines) | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Perfect binders - standalone | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Stitchers: |
| Generally
(including drum stitchers, saddle stitching lines and side stitchers) | 12 ½ years | 16.00% | 8.00% | 1 Jan 2006 |
| Saddle stitchers - standalone (bookletmakers) | 7 ½ years | 26.67% | 13.33% | 1 Jan 2006 |
| OTHER SERVICES: |
| Photographic film processing: |
| Binding assets: |
| Binders | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Building-in machines | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Casemakers | 8 years | 25.00% | 12.50% | 1 Jul 2017 |
| Casing-in machines | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Comb binders (including ring wire binders and spiral binders) | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Cutting machines (guillotines) | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Die cutting machines | 15 years | 13.33% | 6.67% | 1 Jul 2017 |
| Folding machines | 10 years | 20.00% | 10.00% | 1 Jul 2017 |
| Glue binders | 6 years | 33.33% | 16.67% | 1 Jul 2017 |
| Hole punching machines | 7 years | 28.57% | 14.29% | 1 Jul 2017 |
| Sewing machines | 5 years | 40.00% | 20.00% | 1 Jul 2017 |
| Stich liners | 5 years | 40.00% | 20.00% | 1 Jul 2017 |