Schedule “SIXTH SCHEDULE

Section 19(2). Item Number of years of working life of asset1.Aircraft ...5 2.Bank Vaults ...16 3.Building and Construction Equipment (including assets such as rollers, mixers, piling and drilling plants, loaders, dumpers, excavators, bull-dozers and support structure) ...6 4.Cable Cars and Equipment ...12 5.Cables and Related Assets ...16 6.Containers used for the carriage of goods by any mode of transportation ...10 7.Electric, Gas, Water and Steam, Utility Plant (including tanks and generators) ...16 8.Electrical Equipment (including assets such as electrical and industrial apparatus, domestic and commercial appliances, airconditioning and ventilating equipment) ...8 9.Electronic Equipment (including assets such as electronic detection, guidance, control, radiation, computation, test and navigation equipment) ...8 10.Equipment used in Personal and Professional Services (including assets used in the provision of personal and professional services which are not elsewhere classified) ...10 11.Farming Equipment ...8 12.Fire Safety Device ...10 13.Floating and Dry Docks ...16 14.Gas Cylinders ...16 15.Manufacturing and Industrial Processing Plant and Machinery ...6 16.Materials and Passenger Handling Equipment (including assets such as lifts, escalators, weighing machines, conveyor belts, forklifts, lifting gears, trolleys and cranes) ...6 17.Motion Picture Films ...5 18.Musical Instruments and Other Related Assets ...10 19.Office Equipment: ... Furniture and Fixtures (including furniture and fixtures which are not a structural component of a building) ...10 Data Handling Equipment (including typewriters, calculators, adding and accounting machines, copiers and duplicating equipment) ...8 Telecommunication Equipment ...10 20.Plant for Recreation and Amusement Purposes (including assets used in the provision of entertainment services on payment of a fee or admission charge, as in the operation of bowling alleys, billiard and pool establishments, theatres, cinemas, concert halls, amusement parks and miniature golf courses) ...10 21.Railway Wagons, Lines and Related Equipment ...16 22.Transport Equipment: ... Buses ...6 Business Service Passenger Vehicles ...6 Taxis ...5 Trucks, Lorries, Trailers and Vans ...6 Motorcycles and Bicycles ...8 23.Vessels, Barges, Tugs and similar Water Transportation Equipment ...16 24.Wholesale and Retail Trade Service Assets (including assets used in such activities as the operation of restaurants and cafes) ...8 ”.