| MINING: |
| Oil and gas extraction: |
| Assets
used to manufacture condensate, crude oil, domestic gas, liquid natural
gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture
occurs in an oil refinery |
| Control systems | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Domestic
gas processing assets (including centrifugal compressor, column, gas
turbine, heat exchanger, piping and turbo expander) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Electricity generation assets - see Table A Electricity supply (26110 to 26400) |
| Flare towers for gas flares | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Fractionation
train assets (including air coolers, columns, compressors, heat
exchangers, piping and pumps) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Hot water system assets | 17 ½ years | 11.43% | 5.71% | 1 Jul 2002 |
| Instruments | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| LNG
holding facility assets (including boil off gas compressors, cryogenic
storage tanks, loading arms, pumps and tanks) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| LNG
train assets (including centrifugal compressors, columns, cryogenic
heat exchangers, gas turbine drivers and other heat exchangers) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Stabiliser process assets (including columns, heat exchangers, pumps and reciprocating compressors) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Storage
and loading assets (including cryogenic storage tanks, jetties, loading
arms, LPG chillers and pumps) | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Trunkline onshore terminal (TOT) assets: |
| Flash tanks | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Slugcatcher and associated piping | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Valves including control valves | 12 ½ years | 16.00% | 8.00% | 1 Jul 2002 |
| MANUFACTURING: |
| Petroleum refining: |
| Assets
used to manufacture condensate, crude oil, domestic gas, liquid natural
gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture
occurs in an oil refinery - see Table A Oil and gas extraction (07000) |
| Oil refinery assets: |
| Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Assets used in sulphur recovery: |
| Generally | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Sulphur pits | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Assets used in other processes: |
| Air compressors | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Catalyst regenerators | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Chemical injection systems | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Coke drums | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Distillation columns | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Drums: |
| Generally | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Used
in amine treating, bitumen blowing, potassium carbonate treating or
vacuum distillation | 15 years | 13.33% | 6.67% | 1 Jul 2002 |
| Electric desalters | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Expansion turbines | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Fans/blowers | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Filters/coalescers: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Used
in amine treating, continuous coking, delayed coking, potassium
carbonate treating, visbreaking or vacuum distillation | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Flare stacks | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Flare tips | 5 years | 40.00% | 20.00% | 1 Jul 2002 |
| Fractionating columns | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Furnaces: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Used in continuous coking, delayed coking or visbreaking | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Gas absorbers: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Used in amine treating or potassium carbonate treating | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Gas adsorbers | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Heat exchangers: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Used
in amine treating, bitumen blowing, catalytic de-waxing, continuous
coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium
carbonate treating, vacuum distillation or visbreaking | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Jet ejectors | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Liquid extraction columns: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Used in amine treating | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Piping | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Process gas compressors | 30 years | 6.67% | 3.33% | 1 Jul 2002 |
| Pumps: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Used
in amine treating, bitumen blowing, catalytic de-waxing, continuous
coking, delayed coking, potassium carbonate treating, vacuum
distillation or visbreaking | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Reactors | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Rotary filters | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Scrubbers | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Side stream strippers | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Storage tanks: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Used
in amine treating, merox extraction, merox sweetening or potassium
carbonate treating | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Strippers: |
| Generally | 25 years | 8.00% | 4.00% | 1 Jul 2002 |
| Used in amine treating or potassium carbonate treating | 20 years | 10.00% | 5.00% | 1 Jul 2002 |
| Bunds (other than formed with earth) | 100 years | 2.00% | 1.00% | 1 Jan 2001 |
| Control systems assets (excluding computers) | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| Effluent separators (concrete) | 40 years | 5.00% | 2.50% | 1 Jan 2001 |
| Laboratory equipment | 20 years | 10.00% | 5.00% | 1 Jan 2001 |