| MANUFACTURING: |
| Iron smelting and steel manufacturing: |
| Coke making assets: |
| Coke ovens batteries assets: |
| Hot cars (incorporating locomotive, wagon, tray and bogies) | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| Railway rolling stock manufacturing and repair services: |
| Handling assets: |
| Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Support assets: |
| Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Weighing assets for carriages and locomotives | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Testing assets: |
| Test sheds for testing locomotives and other rolling stock | 30 years | 6.67% | 3.33% | 1 Jul 2014 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Rail freight and passenger transport services: |
| Railway rolling stock: |
| Locomotives: |
| Generally (including diesel-electric and electric) | 25 years | 8.00% | 4.00% | 1 Jan 2002 |
| Heavy haul (bulk minerals/coal) | 20 years | 10.00% | 5.00% | 1 Jan 2002 |
| Underground (diesel-battery) | 15 years | 13.33% | 6.67% | 1 Jan 2002 |
| Passenger: |
| Locomotive
hauled carriages (including baggage vans, diners, mail vans, sit-up
cars, and sleepers) | 30 years | 6.67% | 3.33% | 1 Jan 2002 |