| MANUFACTURING: |
| Railway rolling stock manufacturing and repair services: |
| Maintenance and refurbishment assets: |
| Boring assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Cutting assets (including guillotines, plasma cutters and profilers) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Detecting assets (including flaw detectors) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Drilling assets (including radial drills) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Grinding and milling assets | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Hydraulic drop and work tables | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Lathes (including above floor and under floor wheel lathes) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) | 15 years | 13.33% | 6.67% | 1 Jul 2014 |
| Portable presses (including hydraulic power presses) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Tanks (including washing and water tanks) | 20 years | 10.00% | 5.00% | 1 Jul 2014 |
| Vacuum assets | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Washing assets (including bearing and bogie washers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Welding assets (including robot welders and spot welding towers) | 10 years | 20.00% | 10.00% | 1 Jul 2014 |
| Wheel condition monitoring systems | 7 years | 28.57% | 14.29% | 1 Jul 2014 |