DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s...

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ISSUED IN ACCORDANCE WITH 68 O.S. 2011, § 2875 A4 OKLAHOMA TAX COMMISSION AD VALOREM TAX DIVISION OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE 2020 DRAFT

Transcript of DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s...

Page 1: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

ISSUED IN ACCORDANCE WITH 68 O.S. 2011, § 2875 A4

OKLAHOMA TAX COMMISSION

AD VALOREM TAX DIVISION

OKLAHOMA

BUSINESS PERSONAL PROPERTY

VALUATION SCHEDULE

2020

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Section I. Personal Property Schedule Introduction

Section II.

Section III. Valuation

Section IV. Agricultural Related Equipment

Section V. Business Related Equipment

Section VI. Construction or Industrial Related Equipment

Section VII. Petroleum Related Equipment

Section VIII. Other Equipment

Section IX. Renewable Energy

Section X. Personal Property Economic Lives & Depreciation TablesSIC Conversion to NAICS

Section XI. Oklahoma Business Personal Property Rendition FormsFreeport Exemption Form

Section XII. Glossary Glossary of Terms

Section XIII. Valuation ResourcesBibliographyNotes

OKLAHOMAPERSONAL PROPERTY VALUATION SCHEDULE

TABLE OF CONTENTS

Index

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Agricultural Products LivestockBalers Livestock, OtherCombines Mower ConditionersCotton Harvesters SprayersCotton Pickers TractorsForage Harvesters Windrowers

Computer Systems Office MachinesMonitors SafesMulti-Function Printers/Copiers ScannersOffice Furniture

Air Compressors Forestry EquipmentBackhoes GeneratorsCompaction Equipment GradersConcrete Equipment Lift Truck - Rough TerrainCranes-Hydraulic Lifting EquipmentCranes-Lattice Boom Log LoadersCranes-Truck Mounting Pile DrivingCrawler Loaders PumpsCrawler Tractors Road Maintenance EquipmentCrushing & Conveying Equipment Scrapers-Self PropelledExcavators Skid-Steer Loaders

TrenchersWheel DozersWheel Loaders

Drilling Rigs Pipeline Compressors TanksMeters

OKLAHOMA PERSONAL PROPERTY SCHEDULE

Section IV - Agricultural

Section V - Business Equipment

Section VI - Construction or Industrial Equipment

INDEX

Section I - Introduction

Section II - Index

Section III - Valuation and Definitions

Section VII - Petroleum

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Billboards Golf CarsCarwash Equipment OrgansCoin Changer PianosFood Merchandisers TowersGame Machines Vending Machines

Wind Energy - Commercial

Economic Life DepreciationEconomic Life TablesOriginal Cost Trending Factors

Section VIII - Other Equipment

Section IX - Renewable Energy

Section X - Depreciation Tables

Section XI - Forms

Section XII - Glossary

Section XIII - Resources

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Section IJanuary 2020

Personal Property Valuation ScheduleIntroduction

This schedule has been prepared by the Ad Valorem Tax Division, pursuant to 68 O.S. 2011, §2875 A(4), to help achieve equity in the assessment of the personal property of commercial andindustrial establishments through uniform application of valuation guidelines. It is the goal of thisDivision that equity be realized within and between all classes of property throughout all taxingjurisdictions in Oklahoma.

None of the content of this schedule is intended, in any way, to relieve propertyowners or assessing officials of their obligations by law to report, value, or assesspersonal property at its true and full market value. Application of the valuationguidelines, procedures, and rates contained in this publication, together with soundjudgment on the part of assessment officials, will help determine the validity ofvalues received from a variety of commercial operations. Methodologies containedherein are intended only to provide the user with an approximation of value for thepersonalty "typical" for that class, not an absolute value. The replacement cost lessnormal depreciation tables are provided to determine estimated market value basedon adjustments to information obtained from property owners. All forms ofdepreciation including physical, economic, and functional obsolescence should beconsidered as applicable to arrive at current fair cash value.

409 N. E. 28th Street

Questions regarding the schedule, or suggestions for future schedules, may be directed to:

Oklahoma City, OK 73105(405) 319-8200

This Schedule is available on the Oklahoma Tax Commission website. www.tax.ok.gov (select- AdValorem, select- Publications, select Business Personal Property Valuation Schedule.)

Oklahoma Tax CommissionAd Valorem DivisionDRAFT

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Section III

VALUATION OF PERSONAL PROPERTY

Although the valuation of personal property differs from that of real property in some ways the same basic appraisal concepts apply. The International Association of Assessing Officers (IAAO) Standards on Valuation on Personal Property is the general accepted methodology for the appraisal of personal property. The following is the Valuation Section of the standard that has been provided for the appraiser. The complete text may be found on the IAAO Website:

http://www.iaao.org/documents/index.cfm?&Category=23 It is recommended that these standards be recognized by the appraiser.

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Section III

IAAO Standard on Valuation of Personal Property Section 7

7. Valuation 7.1 Trade Level All approaches to personal property valuation should consider trade level, which refers to the production and distribution stages of a product. The appraiser should recognize three distinct basic levels of trade: the manufacturing level, the wholesale level, and the retail level. Incremental costs (such as freight, overhead, handling, installation, and sales taxes paid on installed costs) are added to a product as it advances from one level of trade to the next, thereby increasing its value as a final, in-service product. Thus the value of goods will differ, depending on their level of trade. The appraiser should value personal property at its current level of trade, theoretically to a buyer within that same trade level. Such considerations are particularly important in inventory valuation. 7.2 Valuation Techniques The cost, sales comparison, and income approaches should be considered in the appraisal of personal property as long as the market within the trade level is in equilibrium. If demand exceeds supply or supply exceeds demand, i.e., unbalanced markets, one or more of the three approaches may produce distorted results. The degree of dependence on any one approach could also change with the availability of reliable data. Units of comparison, such as value of personal property per square foot, for comparable properties can be used to check the value estimates derived from the standard appraisal approaches. Such units of comparison can also be used when the data required for other approaches are unavailable. Examples include cost/value per square foot of FF&E in an office building or cost/value per square foot of inventory for a retail business. The valuation method and techniques employed should be based on the appraiser/assessor’s value standards. In most jurisdictions, market value is defined by value-in-exchange, that is, the value to the next buyer as of the lien date, and highest and best use principles. The highest and best use of an asset will likely be as fully installed and operational to its maximum productivity. 7.2.1 Cost Approach Costs used in the cost approach can be original construction cost, new or used acquisition cost, replacement, or reproduction costs. Allocated cost can be used if items are purchased in bulk, although often only original or acquisition costs are readily available for personal property assessment purposes. The cost approach provides an estimate of value based on the depreciated cost of the property. In applying the cost approach to personal property, the appraiser must identify make and model number, year acquired, and total acquisition costs, including installation, freight, taxes, and fees. The acquisition costs should then be trended and depreciated as appropriate to reflect current market values. Acquisition costs of equipment obtained pursuant to a lease-purchase agreement should include the total payments, not just the final payment. If financing costs are factored into the lease payments, an adjustment to the “selling price” may be required. The assessor should recognize that appraisal and accounting practices for depreciating personal property may differ. Accounting practices provide for recovery of the cost of an asset (the return of the asset), where as appraisal practices strive to estimate a value related to the current market and should consider both return of the asset and return on the asset. A productive asset may continue to have value at the end of its scheduled life or conversely, an asset may lose its value prior to the end of its scheduled life. Appraisal practice must consider accrued depreciation in the forms of physical deterioration, functional obsolescence, and external (economic) obsolescence. The appraiser/auditor

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Section III

should also be familiar with the purchase accounting methods used by businesses in their jurisdiction. A company’s depreciation schedule should provide life tables for various asset categories. The restoration or modification of machinery or equipment may be treated differently for assessment and accounting purposes. For accounting purposes, the restoration/modification cost may be entered as a different asset, whereas the appraiser/assessor would add the cost to the original item and adjust the effective age of the asset. Useful guidelines in the form of depreciation schedules or tables are available from state or provincial assessing authorities, professional valuation companies, and appraisal publishing firms. Because the personality of a business normally is acquired throughout the year, acceptable depreciation schedules will permit the full year’s depreciation or will consider the average age of six months (half-year convention). Generally, these guides are sufficiently accurate for use in mass appraisal of property. If guides do not exist for specific types of personal property, it is recommended that they be developed. Depreciation schedules can be developed from a study of asset lives and resale prices. The schedules can be asset specific or for general categories such as personal computers or furniture and fixtures. Most schedules base annual depreciation on a percentage of original cost or replacement cost. However, there can be particular types of property where standard depreciation schedules may not apply and an accurate depreciation estimate can only be made by using an alternate method. One such method is the capitalization of income (rent) loss due to the inefficiency of the property. It is similar to the practice in real estate valuation of calculating the depreciation due to rent loss caused by internal or external forces. An example would be if an existing machine can only run eight hours per day, but a modern replacement can run ten hours per day, the loss in revenue from the two hours of non-production could be capitalized and the amount subtracted from the replacement cost. Whether the obsolescence was functional or economic would depend on whether the forces reducing the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule, develop a new schedule, or apply an alternate method of calculating depreciation. 7.2.2 Sales Comparison Approach The sales comparison approach may have limited application for appraising machinery and equipment used in business because sales of used items are generally few and are often liquidation sales, which typically are not at market value, or are bulk asset purchases. In such circumstances, list prices including delivery costs and sales taxes, when supported by the marketplace, can be good indicators of value. Used assets acquired in bulk purchases may have been sold in an arm’s-length transaction so market data may be evident. The value of an individual item to the entire sale price (purchase price allocation) may be available in the buyer’s records. Care must be taken to assure that the property is valued at the proper level of trade. Trade and cash discounts should be subtracted from the list prices, particularly if the equipment sold is still at the wholesale level of trade. If reliable sales data are available, the adjustment process can be applied in the same manner as for real property. If an adjustment for time of sale is made, the adjustment may be negative due to additional accrued depreciation of the property or positive due to inflation. 7.2.3 Income Approach The income approach produces an estimate of the present worth of income to be received in the future. To apply this approach, the appraiser must estimate the income stream over the remaining economic life of the subject property. This is an important concept; the future income-generating capacity of personal property is typically short-lived compared to real estate. The direct capitalization

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Section III

technique (Income divided by Rate equals Value [I/R=V]) can be used if the single-year income applied is indicative of the annual income for the remaining life of the asset and the capitalization rate reflects the recapture period of the asset. Personal property can also be valued using a yield capitalization technique, which values the changing productivity (income) of the asset over its projected remaining life more accurately than I/R=V. Many industries use gross income multipliers (GIM) or gross rent multipliers (GRM) to value personal property that has typical and similar operating expenses. When applying the income approach to value personal property, it is important to capitalize income from the rental of an asset not the income of the business that owns the asset. Typical gross incomes may differ under various leasing arrangements; lessors may be able to supply average gross revenues for each type and model. The historical pattern of net income streams, together with an analysis of current leasing patterns, will suggest the likely shape of future income streams. The capitalization technique chosen should be consistent with the anticipated income stream. When reliable lease data on equipment leases are available, the income approach can provide good value estimates. Lessors should be required to document operating expenses to be deducted from the gross income. These expenses include management expenses directly associated with the production of lease revenue, equipment maintenance expenses, and the like. Developing an appropriate capitalization rate is a critical step in the capitalization process. Capitalization rates contain provisions for return on the investment (discount rate) and capital recovery (return of the investment), as discussed in the cost approach. In addition, property taxes maybe accounted for as a component of the capitalization rate. (See Standard on Mass Appraisal of Real Property [IAAO 2002].) Data on the economic lives of various types of personal property can be obtained from a number of sources. Lessors are perhaps the best source, although typical economic lives should be documented with dates of acquisition and disposal of actual items. U.S. federal tax guidelines for modified accelerated cost recovery systems (MACRS) can be helpful as a starting point. Economic life data can also be used to estimate recapture rates. When the income approach is applied, consideration should be given to the salvage or scrap value, if any, when the property has reached the end of its normal life expectancy (remaining economic life equals 0). An analysis of resale values of used equipment can be helpful in determining salvage value. In cases where property is both sold and leased, gross income multipliers (GIM) should be developed. Gross income multipliers can provide reliable value estimates for personal property items that have similar operating expenses, discount rates, and remaining economic lives. 7.3 Valuation Guidelines for Tangible Personal Property As discussed in section 7.2, the cost, sales comparison, and income approaches should be considered in the appraisal of tangible personal property. However, certain types of personal property do not readily lend themselves to development of all three generally accepted approaches. If sufficient sales data are available to support use of the sales comparison approach it should receive primary consideration. In many instances, however, sufficient sales data are not available, and in these instances, more reliance should be placed on the cost approach or the income approach. The assessor must always consider the quality and quantity of the available market data. The following are procedures typically used in the valuation of common types of tangible personal property.

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Section III

7.3.1 Machinery and Equipment Machinery and equipment (M&E) are items of personal property used in the normal conduct of business that are not permanently attached to the real estate and, unlike inventory, are not intended to be sold. Utility and ability to produce income are factors that influence the economic life of machinery and equipment. The market value of machinery and equipment typically follows a declining path once the assets are acquired and put into operation due to normal wear and tear and technological changes. Salvage or scrap value should be considered at the end of economic life. The most common approach for the valuation of machinery and equipment is the cost approach, although the sales comparison approach should receive primary consideration when adequate data are available. In particular, small equipment, for which there is often an active resale market, may lend itself to valuation by the sales comparison approach. Machinery and equipment can be classified as short-lived (computer) or long-lived (drill press) so not all M&E can be grouped together for depreciation purposes. 7.3.2 Furniture and Fixtures The procedures described for the appraisal of machinery and equipment are generally used in the appraisal of furniture and fixtures (F&F). Because F&F generally have similar lives, they are often grouped into one item for depreciation purposes. 7.3.3 Leased Equipment Valuation of leased equipment is complicated by such factors as the wide variety of leased equipment, the variety of leasing arrangements, rapidly changing technologies, and changing market conditions. These factors can cause the quality and quantity of available market data to vary. The income approach is often used in valuing leased equipment because data on sales and rental rates are usually available. When sales data are available, emphasis should be given to income multipliers derived from market data. The cost approach may be used cautiously in the valuation of leased equipment because markups of cost to list prices vary from one company to another on the same type of equipment and also vary with the level of trade. If manufactured cost is the only information that is reported, the appraiser should obtain more data from the lessor or compare the equipment in question with similar equipment of known cost. 7.3.4 Inventories The term inventories includes specific categories of goods held for resale in the course of business, goods in the process of production (termed goods in process), and raw materials. Whether certain types of goods are classified as inventories or as something else will change depending on the trade level at which the appraisal is being made. Machinery and other equipment that remain classified as inventories at the manufacturing, wholesale, and retail levels become machinery and equipment upon reaching the end user. Inventory valuation, both for goods in process and for finished goods, should include the value of labor, materials, and overhead expended during production. There are many methods for estimating the value of inventories. Some of the more common ones are: last in, first out (LIFO) first in, first out (FIFO), weighted average lower of cost or market.

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Section III

The most commonly used method for ad valorem purposes is lower of cost or market. First in, first out (FIFO) is also an acceptable measure of inventory replacement costs. Taxpayers often use last in, first out (LIFO) for income tax purposes, but it does not reflect inventory value for property tax purposes. The weighted average method provides for distribution of inventory costs throughout the year. Caution should be exercised when inventory values are estimated from the owner’s accounting records because most accounting systems use an original acquisition cost basis for pricing inventory and this does not necessarily reflect market value as extracted from the marketplace, which may be more or less than original cost. 7.3.5 Supplies Supplies are stocks of goods that are intended to be consumed during the production process, but are not part of the raw materials inventory that is processed into the finished product. Examples of supplies include chemicals, clothing, pallets, paper, shipping materials, fuels, and repair parts. Unlike inventory, supplies are not held for resale. Supplies should be valued at their acquisition cost. 7.3.6 Consigned Goods Consigned goods are personal property in the possession of an agent, held for sale by that agent. They should be valued, at the appropriate level of trade, as part of the consignor’s inventory. 7.3.7 Imports and Exports Assessors should be aware of the legal status of import and export merchandise in order to determine its taxable status. If there is no exemption provided by statute, then the techniques for estimating the value of inventories should be used for valuing imports and exports. 7.4 Valuation Guidelines for Intangible Personal Property The discovery, reporting, verification, and proper valuation of intangible personal property is difficult and can be expensive. The methods for discovering, reporting, verifying, and auditing intangibles are the same as for tangible personal property. Pertinent information includes type of asset, name of issuer, date of acquisition, legal life, expected useful life, face value or par value, market value, and dividends or other income. Individual research can lead to sources that provide information on the selling prices of intangible personal property. Statutes should provide concise guidance on the assessment of intangible personal property. The benefit/cost ratio of intangible personal property taxation is such that many states have exempted intangible personal property from taxation. For a listing of state and provincial treatment of intangible property, see Property Tax Policies and Administrative Practices in Canada and the United States (IAAO 2000). Those states that continue to assess intangible property primarily do so for public utilities by using a unit valuation method. When centrally assessed property is not held by a public utility, the separation of tangible from intangible value may be required. Recent letter rulings and case law should be researched to provide guidance in this area. Careful review should underscore the purpose, use, and how necessary and integral the identified intangible personal property is to the taxable tangible personal property. This review could entail the examination of the taxpayer’s books, records, and filings with regulatory agencies. 7.5 Compliance with USPAP IAAO requires that all appraisal work performed by its members in the United States and Canada be compliant with the Uniform Standards of Professional Appraisal Practice (USPAP) of the Appraisal

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Foundation (2005 [updated annually]) and the IAAO Code of Ethics and Standards of Professional Conduct 2005). USPAP Standards relevant to the valuation of personal property are Standard 6: Mass Appraisal, Development and Reporting; Standard 7: Personal Property Appraisal, Development; and Standard 8: Personal Property Appraisal, Reporting. Standard 6 defines the appropriate form for developing mass appraisal methods and the structure for reporting the results. Standards 7 and 8 provide guidance on the proper process to follow so that the results are based on sound conclusions and are well documented. USPAP contains adequate jurisdictional exceptions to accommodate the various provisions of state, county, and municipal laws.

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Personal Property Valuation ScheduleCommodities

This schedule has been prepared by the Ad Valorem Tax Division, pursuant to 68 O.S. 2011, § 2875D4, to help achieve equity in the assessment of the personal property of commercial and industrialestablishments through uniform application of valuation guidelines. It is the goal of this Division thatequity be realized within and between all classes of property throughout all taxing jurisdictions inOklahoma.

None of the content of this schedule is intended, in any way, to relieve property ownersor assessing officials of their obligations by law to report, value, or assess personalproperty at its true and full market value. Application of the valuation guidelines,procedures, and rates contained in this publication, together with sound judgment onthe part of assessment officials, will help determine the validity of values received froma variety of commercial operations. Methodologies contained herein are intended onlyto provide the user with an approximation of value for the personalty "typical" for thatclass, not an absolute value. The replacement cost less normal depreciation tables areprovided to determine estimated market value based on adjustments to informationobtained from property owners. All forms of depreciation including physical, economic,and functional obsolescence should be considered as applicable to arrive at currentfair cash value.

Agricultural Products and Property

Oklahoma City, OK 73118(405) 319-8200

This Schedule is available on the Oklahoma Tax Commission website. www.tax.ok.gov (select- AdValorem, select- Publications, select Business Personal Property Valuation Schedule.)

Oklahoma Tax CommissionAd Valorem Division

3700 N. Classen Blvd.DRAFT

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Section IVJanuary 2020

Feeder Steers: Medium & Large 1 per 100 lbs Heifers:Medium & Large 1 per 100 lbsPounds Avg. Price Pounds Avg. Price345-400 173.45 345-400 156.28400-450 172.02 400-450 151.50450-500 166.81 450-500 147.51500-525 164.28 500-600 148.16550-600 164.28 600-650 141.87625-675 153.08 650-700 232.88700-750 147.45 725-750 141.25750-800 146.33 750-775 144.46800-850 145.94 800-850 132.57850-875 145.94 900-950 128.52900-950 137.30 950-1,000 123.00950-1000 139.001,000-1,105 130.75

DAIRY CATTLECows & Bulls - use Market Value

AGRICULTURAL PRODUCTS

All unmanufactured farm products shall be assessed and valued as of the preceding May 31. Every person, firm, company, association, or corporation, in making his or its assessment, shall assess all unmanufactured farm products owned by him or it on the preceding May 31, at its fair cash value on that date instead of January 1. 68 O.S. 2011, § 2817.

CATTLE

HORSESLIVESTOCK

Values for horses should be considered from data provided by taxpayers and sales data from the local livestock market, to determine the values used by the assessor for the various types of horses.

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Section IVJanuary 2020

Sows, Boars, Barrows & Gilts per 100lbsPOUNDS Avg. Price

Sow 300-500 18-22500-700 25-27

Boar 200-250 20.00250 + 7.00

Barrows &Gilts 220-270 50.00

Chickens, value per head $6.90 per bird (average: includes layers, pullets, rooster, excludes broilers).

Broilers, value of production $0.50 per pound, or an average of $3.35 per bird.

Turkeys, price received for the US, $0.719 per pound.

Table Eggs (per dozen)Large 2.45Medium 2.16Small 1.85

PIGS

With the specialized nature and varied equipment by company, it is recommended to use Marshall Valuation Services for valueing these industries. Chicken House valuation can be found in Section 17 page 10 of MVS, and Pig Farms can also be found in Section 17 starting on Page 9.

Chicken Houses and Pig Farms

Poultry

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Section IVJanuary 2020

Kids Selection 1

Pounds Avg. Price Pounds Avg. Price31-75 65-143 76-120 137-15776-120 173-200 121-140 175

Kids Selection 2Pounds Avg. Price Pounds Avg. Price0-50 76-99 61-120 250-27051-75 229-165 141-180

PygmyPounds Avg. Price Pounds Avg. Price0-50 43-71 0-60 45-14051-75 82 61-120 144-225

Ram Lamb Choice Ewe LambPounds Avg. Price Pounds Avg. Price31-75 55-131 31-90 80-185

Ewe RamPounds Avg. Price Pounds Avg. Price91-160 80-210 76-200 130-175

SHEEP

Goats

Nannies

Billy

Wether

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Section IVJanuary 2020

Price PriceWheat (per bushel) 4.96-5.34 Corn (per bushel) 3.45-3.80Milo (per cwt) 6.34-7.64 Soybeans (per bushel) 8.32-8.74

Grass Hay Central Oklahoma:Prairie hay 4 x 5 bales 25.00-35.00 per bale, mostly 29.00-32.00. Good Bermuda 50.00-60.00 per bale in 5 x 6 bales. Fair quality Bermuda 5 x 6 round bales 40.00-45.00 per bale. Good alfalfa hay 120.00-140.00 large square balesGood alfalfa round bales 100.00-130.00. Small square bales Bermuda grass 6.00-8.00 per bale.

Price Per tonRunner Peanuts 415.43Spanish Peanuts 552.53Valencia Peanuts 481.90Virginia Peanuts 481.9

Peanuts

Grain Report

Commodities

Hay

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Section IVJanuary 2020

GRAIN press 2LIVESTOCK SUMMARY press 3FED CATTLE press 4HOGS AND SHEEP press 5HAY press 6ADA LIVESTOCK AUCTION press 7APACHE LIVESTOCK MARKET press 8McALESTER LIVESTOCK MARKET press 9OKLAHOMA CITY LIVESTOCK MARKET press 10OKC WEST LIVESTOCK MARKET press 11GUYMON LIVESTOCK MARKET press 12TULSA LIVESTOCK MARKET press 13WOODWARD LIVESTOCK MARKET press 14

For daily market information dial, 1-405-621-5533

Press Number for Selection

Market Reports Statewide

There's a new, faster way to get up-to-date market reports anytime and anywhere.

The following information from the Oklahoma Department of Agriculture is provided so the Assessor may check local market values as of May 31 of each year.

Oklahoma Department of Agriculture'sNew Voice Messaging Systems

Offers 24 Hours A Day

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Section IVJanuary 2020

MODEL 2018 2017 2016 2015 2014 2013 2012 2011SB531 17,158 16,651 15,165 12,858 11,615 108,336 10,130 0SB521 15,922 15,451 14,063 11,915 10,753 10,055 9,401 0SB541 19,562 18,984 17,394 14,693 13,294 917 11,550 0SB551 25,193 24,449 22,438 19,193 17,511 16,154 15,201 0LB434 95,770 92,940 85,534 70,668 64,667 59,570 55,568 0RB444 17,019 16,516 15,063 12,792 11,576 10,785 10,098 9,491RB455A 16,382 15,898 14,665 12,376 11,232 0 0 0RB454 22,717 22,045 20,029 16,924 15,484 14,866 14,037 13,178RB464 26,841 26,048 23,713 20,090 18,121 17,355 16,299 15,369RB265 24,844 24,110 21,860 18,431 17,045 16,331 15,315 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011340 20,405 19,802 18,210 15,610 14,276 13,177 12,419 11,749

350RC 25,324 24,576 22,630 19,429 17,801 16,414 15,408 14,590375RC 32,809 31,840 29,356 25,239 0 0 0 0355UW 54,025 52,429 48,417 41,707 36,883 34,007 31,781 30,148

380 29,652 28,775 26,518 22,788 20,902 19,300 18,039 17,090360 26,863 26,069 24,014 20,624 15,915 15,146 14,181 13,424

ROLL26 23,064 22,382 20,548 17,583 16,049 14,757 13,883 13,111

MODEL 2018 2017 2016 2015 2014 2013 2012 2011328 16,247 15,767 14,523 12,469 11,421 10,575 9,979 9,451338 18,154 17,617 16,329 14,115 13,027 12,189 11,383 10,836348 19,796 19,211 17,866 15,421 14,121 13,265 12,227 11,807449 17,740 17,216 16,000 0 0 0 0 0459SS 25,637 24,880 23,257 0 0 0 0 0459STD 16,628 16,136 15,297 0 0 0 0 0459 21,449 20,815 19,439 0 0 0 0 0469 28,653 27,806 26,296 0 0 0 0 0469SS 30,731 29,823 27,979 0 0 0 0 0559SS 34,867 33,836 31,498 0 0 0 0 0559 25,363 24,613 22,881 0 0 0 0 0569SS 42,061 40,818 37,740 0 0 0 0 0569 30,612 29,707 25,312 0 0 0 0 0

BALERS

CASE IH

CLAAS

JOHN DEERE

DRAFT

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Section IVJanuary 2020

KRONE

MODEL 2018 2017 2016 2015 2014 2013 2012 2011BP890 80,249 77,878 71,113 60,537 54,992 50,267 46,198 43,372BP1270 98,153 95,252 88,663 64,221 72,182 68,291 63,193 59,465BP1290 101,214 98,223 89,419 75,868 68,661 62,497 57,792 54,151KR125B 16,497 16,009 14,571 11,704 10,540 9,875 9,221 8,641KR130B 19,120 18,555 16,906 13,600 12,267 11,446 10,695 10,032KR160B 19,325 18,754 17,147 14,607 13,268 12,184 11,414 10,734FORT 1500 28,468 27,626 2,146 0 0 0 0 0FORT 1800 29,513 28,641 26,301 0 0 0 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 20111841 26,170 25,396 23,240 19,822 18,037 16,509 15,357 14,4451839 0 0 17,498 14,878 13,485 12,575 11,624 10,9201837 18,192 17,654 16,092 13,663 12,365 11,374 10,628 9,9691835 16,735 16,241 14,793 12,551 11,345 10,468 9,776 9,1671843S 0 0 47,894 40,930 37,429 34,429 30,899 29,5372150 0 0 74,288 63,576 58,085 53,433 49,079 46,2822190 0 0 101,556 86,680 79,345 74,376 68,078 64,0262170 0 0 84,530 71,592 67,005 61,653 58,047 54,3971745 17,201 16,692 15,222 12,933 11,713 10,727 9,940 9,3951734 13,650 13,246 12,055 10,214 9,222 8,523 7,951 7,4432846 26,620 25,834 22,411 19,024 17,214 15,812 0 02856 0 0 27,002 23,516 21,452 19,259 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011BC5050 17,358 16,845 15,386 13,261 12,201 11,302 10,629 0BC5060 18,944 18,384 16,808 14,503 13,362 12,396 11,588 0BC5070 21,553 20,916 18,878 16,193 15,065 13,893 12,963 0BC5080 27,564 26,749 23,880 20,617 19,007 40,504 16,390 0330 83,545 81,076 76,190 0 0 0 0 0340 100,752 97,774 89,953 0 0 0 0 0ROLL 45 17,303 16,791 15,433 13,224 12,087 0 0 0BR7050 18,155 17,618 16,201 13,886 12,701 11,689 10,927 10,321BR7060 24,581 23,855 21,958 18,844 17,260 15,956 14,833 13,956BR7070 27,761 26,940 24,797 21,085 19,490 18,108 16,782 16,174BR7080 23,599 22,901 25,822 20,304 19,294 18,579 17,514 16,576BR7090 40,189 39,001 25,983 21,925 20,472 19,249 17,803 16,749

BALERS

MASSEY FERGUSON

NEW HOLLANDDRAFT

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Section IVJanuary 2020

MODEL 2018 2017 2016 2015 2014 2013 2012 2011504N 23,540 22,844 21,081 18,143 0 0 0 05420RE 14,741 14,305 13,158 11,278 0 0 0 0504 PRO 36,095 35,028 32,350 0 0 0 0 0404PRO 30,382 29,484 27,210 23,424 21,531 19,932 0 0605SM 31,627 30,692 28,401 24,518 22,394 21,001 19,369 0604SM 27,221 26,416 24,120 20,776 19,105 17,694 16,552 06650 61,962 60,131 22,122 0 0 0 0 06640 22,723 22,052 20,449 0 0 0 0 0

VERMEER

BALERS

DRAFT

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Section IVJanuary 2020

MODEL 2018 2017 2016 2015 2014 2013 2012 2011S67 265,601 257,751 236,774 203,154 186,238 0 0 0S77 278,843 270,602 246,872 210,229 308,290 0 0 0S88 321,877 312,364 387,061 340,206 321,445 0 0 0

4200 12/13' 17,493 16,976 16,437 14,910 14,520 14,331 13,121 11,9974200 14/15' 21,593 20,955 20,290 18,407 17,923 17,692 16,197 14,8117200 24/25' 22,213 21,557 19,770 17,935 16,910 15,986 15,044 14,2187200 30' 24,062 23,351 21,416 19,427 18,319 17,317 16,295 15,4017200 - 35' 29,877 28,994 26,591 24,121 22,745 21,502 20,233 19,124

8200 - 20' 25,770 25,008 22,872 20,693 19,672 18,751 17,692 17,1308200 -24/25' 28,103 27,273 24,943 22,565 21,452 20,447 19,190 18,5808200 30' 31,704 30,767 28,139 25,458 24,201 23,068 21,649 20,9618200 - 35' 36,616 35,534 32,497 29,402 27,951 26,642 25,003 24,209

9250 - 25' 48,927 47,481 43,983 39,855 37,951 09250 30' 57,344 55,649 51,548 46,712 44,478 43,8569250 35' 61,837 60,010 55,589 50,374 47,964 47,2939250 40' 67,224 65,237 60,431 54,761 52,143 51,413

3000 - 6 33,298 32,314 29,537 26,710 25,514 24,706 23,172 21,8313000 - 8 41,373 40,150 36,699 33,185 31,701 30,696 28,792 27,1243000 - 12 62,309 60,467 55,270 49,977 47,743 46,229 43,360 40,849

MODEL 2018 2017 2016 2015 2014 2013 2012 20118230 309,754 300,600 274,994 234,9829230 324,038 314,462 286,673 244,0389230H 388,609 377,124 346,663 297,7698230H 376,177 365,060 336,665 290,1637230H 349,340 339,016 313,562 271,036

3200 - 6 37,472 36,364 33,024 29,678 28,632 27,998 26,809 18,1333200 - 8 42,215 40,968 39,297 35,318 34,071 33,317 31,563 21,3493200 - 12 63,588 61,708 59,193 53,198 50,774 49,122 46,535 31,475

FLEXIBLE PLATFORMS

DYNAFLEX PLATFORMS

CORN ROW HEADS

CORN ROW HEADS

CASE IH

COMBINES

AGCO GLEANER

RIGID PLATFORMS

DRAFT

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Section IVJanuary 2020

MODEL 2018 2017 2016 2015 2014 2013 2012 20112010 20' 17,041 16,537 15,218 13,849 1,348 13,396 11,548 12,0562010 25' 18,749 18,195 16,742 15,236 14,884 14,738 13,989 13,2652010 30' 20,849 20,233 18,617 16,942 16,550 16,388 15,554 14,749

3020 20' 23,111 22,428 20,408 18,181 17,7593020 25' 24,948 24,210 22,030 19,626 19,1713020 30' 29,108 28,248 25,704 22,834 22,3683030 35' 32,805 31,835 28,969 25,807 25,210

MODEL 2018 2017 2016 2015 2014 2013 2012 2011T670 270,963 262,955 241,625 207,510 176,103 162,137 148,270 0S660 273,936 265,840 242,132 208,494 0 0 0 0S670 300,554 291,671 263,918 229,236 0 0 0 0S690 346,933 336,680 307,481 261,467 0 0 0 0S680 328,798 319,081 300,836 250,977 0 0 0 0S690H 376,730 365,597 320,936 261,808 0 0 0 0S670H 345,538 335,327 304,325 258,428 0 0 0 0

600 - 14/15' 21,908 21,260 19,877 17,954 17,410 17,113 16,469 15,921600 - 20/22' 0 0 20,775 18,548 17,775 17,268 16,425 15,355600 - 24/25' 0 0 21,235 18,958 18,169 17,650 16,789 15,695600 - 30' 0 0 24,269 21,666 20,919 20,180 19,002 17,937

600 - 20' 25,478 24,725 23,113 20,243 19,447 18,938 18,059 16,926600 - 22' 26,665 25,877 24,190 21,186 20,354 19,821 18,900 17,714600 - 24/25' 27,440 26,629 24,893 21,802 20,945 20,397 19,450 18,230600 - 30' 30,417 29,518 27,594 24,166 22,624 22,127 21,079 19,775600 - 35' 34,262 33,249 31,081 27,585 25,573 24,922 23,765 22,274

600C - 6 38,789 37,643 35,313 31,204 30,242 29,393 27,525 25,887600C - 8 48,680 47,242 44,317 39,162 37,819 36,888 34,932 32,923600C - 12 70,488 68,405 64,169 56,704 55,113 53,222 49,506 46,920

COMBINES

JOHN DEERE

RIGID PLATFORMS

FLEXIBLE PLATFORMS

CORN ROW HEADS

CASE IH

RIGID PLATFORMS

FLEXIBLE PLATFORMS

DRAFT

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Section IVJanuary 2020

MODEL 2018 2017 2016 2015 2014 2013 2012 20119520 254,608 247,083 220,365 185,303 0 0 0 09540 285,979 277,527 245,085 206,463 0 0 0 09560 306,006 296,963 261,349 219,340 0 0 0 0

4200 - 18' 22,900 22,223 20,007 18,024 17,432 17,087 16,402 15,8147200 - 24/25' 23,407 22,715 21,159 19,071 18,454 17,907 16,741 15,8067200 - 30' 25,557 24,802 23,101 20,823 20,149 19,553 18,279 17,2597200 - 35' 31,547 30,615 28,515 25,704 24,870 2,425 22,563 21,302

8200 - 25' 24,924 24,187 22,769 20,517 19,846 19,459 18,086 16,9788200 - 30' 30,187 29,295 27,577 24,850 24,037 23,569 21,906 20,5648200 - 35' 34,863 33,833 31,848 28,698 27,761 27,219 25,300 23,749

3000 - 6 33,815 32,816 30,757 27,598 26,582 25,953 24,546 23,3183000 - 8 40,564 39,365 36,896 33,105 31,886 31,131 28,491 26,7733000 - 12 61,090 59,284 55,565 49,857 48,022 46,884 42,908 40,322

MODEL 2018 2017 2016 2015 2014 2013 2012 2011CX8080 279,841 271,571 238,160 199,153 172,759 154,202 142,160 131,669CX8090 301,485 292,575 255,531 214,019 186,013 166,689 154,059 143,039CR6090 263,712 255,919 227,572 193,189 0 0 0 0CR8080 292,622 283,974 254,252 212,010 0 0 0 0CR7090 289,610 281,051 248,250 209,184 0 0 0 0CR8090 339,642 329,604 297,180 256,558 0 0 0 0CR9090Z 358,658 348,059 307,029 255,563 0 0 0 0CR9090 339,217 329,192 287,288 238,076 0 0 0 0

790CP - 14' 19,482 18,907 17,557 15,908 0 0 0 0790CP - 12' 20,966 20,346 18,895 17,118 0 0 0 072C - 24/25' 21,097 20,474 18,832 17,042 16,556 14,749 14,220 13,47972C - 30' 23,922 23,215 21,355 19,324 18,773 16,723 16,124 15,285

740CF - 20' 22,389 21,727 20,278 18,313 17,753740CF - 24/25' 25,120 24,377 22,750 20,546 19,919740CF - 30' 28,503 27,661 25,816 23,315 22,602

CORN ROW HEADS

FLEXIBLE PLATFORMS

COMBINES

RIGID PLATFORMS

MASSEY FERGUSON

NEW HOLLAND

RIGID PLATFORMS

FLEXIBLE PLATFORMS

DRAFT

Page 25: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

Section IVJanuary 2020

MODEL 2018 2017 2016 2015 2014 2013 2012 2011ME635 501,298 486,483 437,736 367,466 329,287 0 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 20117460 179,683 174,372 157,308 143,724 129,466 111,146 95,464 90,4867760 589,707 572,279 517,708 442,494 397,128 360,272 320,017 298,9217660 413,118 400,909 359,653 298,425 265,799 0 0 0

JOHN DEERE

COTTON PICKERS & STRIPPERS

CASE IH

COTTON HARVESTERS

DRAFT

Page 26: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

Section IVJanuary 2020

MODEL 2018 2017 2016 2015 2014 2013 2012 2011FHX300 42,399 41,146 37,267 31,442 28,274 25,587 23,762 22,158

MODEL 2018 2017 2016 2015 2014 2013 2012 2011930 246,239 238,962 221,644 191,868 177,492 165,543 151,322 0940 273,694 265,605 246,442 213,423 197,531 184,345 168,039 0950 297,257 288,472 267,337 231,225 213,717 199,156 181,524 0960 306,441 297,385 275,343 237,888 219,584 204,295 187,450 0980 349,788 339,451 314,286 271,532 250,636 233,184 214,052 0970 323,973 314,399 291,067 251,444 232,067 215,876 198,276 0

MODEL 2018 2017 2016 2015 2014 2013 2012 20113975 35,093 34,056 31,063 26,404 23,936 21,822 20,312 19,0603955 2,840 2,756 25,123 21,330 19,309 17,605 15,894 14,9017280 206,558 200,454 185,391 0 0 0 0 07180 180,609 175,271 162,080 0 0 0 0 07380 224,629 217,990 200,576 0 0 0 0 07480 250,682 243,273 223,866 0 0 0 0 07780 287,108 278,623 253,834 0 0 0 0 07580 274,018 265,920 244,123 0 0 0 0 07980 343,878 333,716 306,606 0 0 0 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011X700 321,295 311,799 287,152 246,673 226,277 0 0 0X850 352,221 341,811 314,126 269,111 246,059 0 0 0X1100 392,520 380,920 351,088 301,888 277,194 0 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011790 26,886 26,091 23,875 20,361 18,522 16,945 15,860 14,928FP240 45,311 43,972 40,165 34,195 31,058 28,376 26,312 24,718FP230 38,106 36,980 33,758 28,720 26,062 23,786 22,128 20,779FR450 258,252 250,620 229,589 0 0 0 0 0FR500 289,869 281,302 257,720 0 0 0 0 0FR600 325,520 315,900 289,080 0 0 0 0 0FR850 376,268 365,148 334,177 0 0 0 0 0FR700 345,990 335,764 307,271 0 0 0 0 0

NEW HOLLAND

JOHN DEERE

FORAGE HARVESTERSCASE IH

CLAAS

KRONE

DRAFT

Page 27: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

Section IVJanuary 2020

MODEL 2018 2017 2016 2015 2014 2013 2012 2011SC101 26,705 25,916 23,088 20,452 17,906 15,703 13,858 0DC92 16,498 16,010 14,218 12,547 10,934 9,732 8,572 0DC132 24,827 24,093 19,975 17,700 15,456 13,787 12,089 0DC162 0 0 23,520 20,939 18,428 16,343 14,504 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011625 17,709 17,186 15,778 13,499 12,319 11,384 10,706 10,263630 20,637 20,027 18,610 16,097 14,813 13,832 12,981 12,363635 23,319 22,630 20,926 17,886 16,640 15,307 14,461 13,810830 24,313 23,595 21,824 18,824 17,334 16,074 15,146 14,390835 26,371 25,592 23,653 20,386 18,530 17,083 16,333 15,237946 30,081 29,192 27,000 23,292 21,455 19,905 18,620 1,769956 34,979 33,946 31,272 26,218 24,640 22,606 21,008 20,023131 19,583 19,005 17,445 14,922 0 0 0 0388 49,202 47,748 44,046 37,900 0 0 0 0

MODEL 17,303 16,791 15,251 12,895 11,612 10,469 9,764 9,139EC2801CV 18,630 18,079 16,432 13,906 12,534 11,660 10,881 10,192EC2800CRI 18,087 17,552 15,949 13,492 12,156 11,322 10,564 9,893EC3200CV 19,733 19,150 17,414 14,743 1,337 12,345 11,523 10,796EC3200CRI 21,574 20,936 19,051 16,143 14,576 13,489 12,596 11,807EC3210CV 24,945 24,208 22,049 18,707 16,915 15,584 14,560 13,659EC4013CV 50,637 49,140 44,902 38,241 34,745 31,756 29,536 27,766EC6210CV 52,219 47,714 40,637 37,103 34,004 32,801 31,680 30,590

MODEL 2018 2017 2016 2015 2014 2013 2012 20111359 19,895 19,307 17,550 14,856 13,581 12,433 11,598 10,8621363 21,138 20,513 18,196 15,405 13,898 0 0 01375 34,508 33,488 30,558 25,987 23,573 21,508 19,947 18,7121372 28,030 27,201 25,037 21,265 19,262 17,542 16,410 15,338

MASSEY FERGUSON

MOWER CONDITIONERSCASE IH

JOHN DEERE

KRONE

DRAFT

Page 28: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

Section IVJanuary 2020

MODEL 2018 2017 2016 2015 2014 2013 2012 2011472 15,029 14,585 13,329 11,348 10,297 9,519 8,916 8,384488 16,127 15,651 14,313 12,194 11,076 10,211 9,568 9,002H7150 34,128 33,119 30,306 25,847 23,516 21,522 20,148 0H7320 20,071 19,478 17,778 15,113 13,692 12,736 11,928 0H7220 2,096 2,034 18,654 15,866 14,384 13,353 12,508 11,095H7330 22,838 22,163 20,294 17,318 15,762 14,496 13,598 0H7230 23,984 23,275 21,322 18,068 16,575 15,197 14,296 0H7550 29,092 28,232 25,843 22,046 20,061 18,389 17,245 0H7450 30,448 29,548 27,055 23,057 21,042 19,192 17,966 0H7460 35,073 34,036 31,147 26,566 23,960 22,128 20,677 0H7560 34,094 33,087 30,274 25,817 23,488 21,495 20,092 0512 20,544 19,937 17,737 15,065 0 0 0 0530 47,369 45,969 41,118 35,122 0 0 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011MC840 21,694 21,052 19,509 16,911 15,706 14,754 13,539 12,555MC1030 25,659 24,901 22,667 19,221 17,372 15,935 14,870 13,938MC2800 19,232 18,664 0 0 0 0 0 0MC3300 20,704 20,092 0 0 0 0 0 0MC3700 26,347 25,569 0 0 0 0 0 0

VERMEER

MOWER CONDITIONERSNEW HOLLAND

DRAFT

Page 29: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

Section IVJanuary 2020

MODEL 2018 2017 2016 2015 2014 2013 2012 2011Patriot3230 186,049 180,550 166,785 143,725 132,255 122,597 0 0Patriot3330 210,763 204,535 189,037 162,985 150,060 139,188 130,806 0Patriot4430 257,174 249,574 231,900 201,139 0 0 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 20114630 170,501 165,462 153,183 131,170 120,021 111,772 0 04730 218,829 212,361 196,466 163,125 151,102 139,819 129,536 123,3754830 237,431 230,415 219,850 176,749 160,100 145,615 136,562 132,7454940 295,087 286,367 26,955 221,894 0 0 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011275F 0 0 209,654 178,198 161,445 0 0 0275R 198,714 192,841 175,540 148,829 134,511 0 0 0240F 220,633 214,113 194,924 165,220 149,208 0 0 0240R 186,734 181,216 164,591 130,342 116,875 0 0 0365F 288,721 280,188 255,931 184,721 165,500 0 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011RG900 211,722 205,465 188,352 160,921 161,445RG1100 230,465 223,654 206,762 178,311 134,511RG1300 288,733 280,200 257,873 221,333 149,208

MODEL 2018 2017 2016 2015 2014 2013 2012 20114460 88,058 85,455 79,210 68,489 63,246 58,845 55,792 04660 88,654 86,034 81,522 69,320 66,428 59,235 57,756 07660 124,144 120,475 111,378 99,667 89,566 86,738 0 0

JOHN DEERE

SPRAYERS

CASE

SPRA-COUPE

NEW HOLLAND

ROGATOR

DRAFT

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Section IVJanuary 2020

MODEL 2018 2017 2016 2015 2014 2013 2012 2011110MC 73,877 71,694 68,314 60,856 0 0 0 0110T4 66,020 64,069 60,918 54,143 0 0 0 0115MC 77,484 75,194 71,105 62,821 0 0 0 0115T4 68,118 66,105 62,563 55,107 0 0 0 0120MC 79,018 76,683 72,603 64,235 0 0 0 0120T4 68,851 66,816 63,087 55,652 0 0 0 0125A 43,674 42,383 38,966 34,068 0 0 0 0125MC 83,718 81,244 77,247 686,554 0 0 0 0125T4 74,263 72,069 68,323 60,531 0 0 0 0140A 47,752 46,340 43,085 37,823 0 0 0 0140MC 91,521 88,817 84,036 74,315 0 0 0 0140T4 81,854 79,435 74,865 65,917 0 0 0 0F-ALL 75A 24,067 23,355 21,940 19,257 18,133 17,070 0 0F-ALL 85C 33,059 32,082 30,406 26,940 25,560 24,516 22,953 21,647F-ALL 95C 36,378 35,303 34,047 29,358 27,697 26,397 24,538 23,037F-ALL45A 19,218 18,650 17,178 14,893 13,812 12,929 0 0F-ALL55A 20,177 19,580 17,899 15,107 13,848 12,651 0 0F-ALL65A 21,716 21,074 19,276 16,430 14,654 13,656 0 0F-ALL65C 18,256 17,717 16,117 13,672 12,485 11,980 0 0F-ALL75C 25,428 24,676 24,287 20,559 19,339 18,437 17,155 16,324MAG 225 155,268 150,680 143,206 127,257 121,119 107,954 0 0MAG 190 136,424 132,392 125,048 110,362 104,240 91,877 85,079 0MAG 210 140,395 136,246 129,126 114,400 109,065 96,950 90,398 0MAG 235 151,848 147,361 139,732 123,847 117,523 0 0 0MAG 260 164,342 159,485 151,441 134,430 127,778 0 0 0MAG 290 178,254 172,986 160,923 143,128 133,782 0 0 0MAG 315 202,397 196,415 182,439 161,060 150,401 0 0 0MAG 340 217,890 211,451 198,048 173,248 162,108 0 0 0MAG180 132,933 129,004 122,420 108,612 103,154 91,613 85,472 0PUMA 130 93,876 91,101 85,996 75,838 7,128 0 0 0PUMA 145 102,548 99,517 94,220 83,369 78,968 0 0 0PUMA 160 117,412 113,943 108,261 96,142 91,407 0 0 0PUMA 170 114,305 110,927 105,304 93,426 88,728 0 0 0PUMA 185 122,595 118,972 111,475 98,751 92,908 0 0 0PUMA 200 129,761 125,926 117,568 101,877 98,012 0 0 0PUMA 215 128,678 124,875 117,816 103,874 98,026 0 0 0PUMA 230 144,743 140,465 132,947 117,603 111,366 0 0 0QUAD 450 313,097 303,844 284,371 248,570 232,356 0 0 0QUAD 500 331,135 321,349 299,292 260,244 241,935 0 0 0QUAD 600 368,695 357,799 334,763 292,437 273,202 0 0 0STEIG 360 209,758 203,559 193,108 171,235 162,570 0 0 0STEIG 400 236,775 229,778 216,911 191,327 180,604 0 0 0STEIG 450 251,749 244,309 229,433 201,280 186,889 0 0 0STEIG 500 275,312 267,175 251,210 220,047 210,542 0 0 0

TRACTORSCASE IH

DRAFT

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Section IVJanuary 2020

STEIG 600 310,893 301,705 290,176 261,094 251,676 0 0 0

DRAFT

Page 32: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

Section IVJanuary 2020

MODEL2018 2017 2016 2015 2014 2013 2012 2011

MT525D P 121,326 117,740 110,009 95,966 0 0 0 0MT525D D 114,339 110,960 103,604 90,312 0 0 0 0MT525D C 98,136 95,235 88,662 77,037 0 0 0 0MT535D P 125,497 121,789 113,795 99,267 0 0 0 0MT535D D 118,548 115,044 107,422 93,644 0 0 0 0MT535D C 99,693 96,747 90,003 78,135 0 0 0 0MT545D P 129,553 125,724 117,119 101,839 0 0 0 0MT545D D 122,632 119,008 110,792 96,273 0 0 0 0MT545D C 103,852 100,783 93,471 80,877 0 0 0 0MT555D P 137,184 133,130 124,276 108,307 0 0 0 0MT555D D 129,351 125,528 117,089 101,957 0 0 0 0MT555D C 110,249 106,990 99,506 86,365 0 0 0 0MT565D 140,792 136,631 127,766 111,595 0 0 0 0MT565D D 132,989 129,059 120,591 105,241 0 0 0 0MT565D C 113,826 110,462 102,911 89,526 0 0 0 0MT575D P 147,066 142,720 133,278 116,234 0 0 0 0MT575D D 139,275 135,159 126,121 109,903 0 0 0 0MT575D C 120,800 117,230 109,107 94,809 0 0 0 0MT585D P 153,857 149,310 139,398 121,532 0 0 0 0MT585D D 146,584 142,252 132,726 115,642 0 0 0 0MT585D C 127,520 123,752 115,159 100,047 0 0 0 0MT645D 188,918 183,335 170,962 148,840 138,475 0 0 0MT655D 198,996 193,115 179,823 156,311 145,184 0 0 0MT665D 216,209 209,819 194,669 168,556 155,954 0 0 0MT685D 239,471 232,394 215,535 186,591 172,607 0 0 0MT675D 232,067 225,208 208,773 180,645 167,013 0 0 0MY955C 268,655 260,716 239,540 205,224 187,690 172,785 156,987 0MT975C 313,934 304,656 281,520 242,709 223,528 207,461 190,122 0MT965C 285,802 277,356 255,626 217,385 198,323 182,118 164,721 0MT835C 280,924 272,622 254,256 220,336 204,568 191,571 174,652 0MT845C 292,986 284,327 264,563 229,789 213,290 199,618 181,790 0MT855C 310,453 301,278 281,051 244,786 227,902 214,015 195,649 0MT875C 351,259 340,878 317,905 276,820 257,685 241,966 221,206 0MT865C 325,368 315,752 294,144 255,820 237,819 222,977 204,538 0

CHALLENGER / CATERPILLARTRACTORS

DRAFT

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Section IVJanuary 2020

MODEL 2018 2017 2016 2015 2014 2013 2012 2011

714VO 138,030 133,951 124,414 107,848 0 0 0 0716VO 146,337 142,012 132,067 114,630 0 0 0 0718VO 526,370 510,814 137,645 119,551 0 0 0 0720VO 162,728 157,918 147,016 127,797 0 0 0 0722VO 173,065 167,950 156,411 135,978 0 0 0 0724VO 177,229 171,991 160,232 139,354 0 0 0 0822V 178,728 173,446 161,476 140,318 130,324 0 0 0828V 213,024 206,729 192,515 167,352 155,504 0 0 0826V 202,125 196,152 182,528 158,539 147,180 0 0 0824V 190,978 185,334 172,313 149,526 138,667 0 0 0924V 223,152 216,557 202,304 176,516 164,742 0 0 0927V 235,132 228,183 213,075 185,809 173,289 0 0 0930V 250,733 243,323 226,927 197,933 184,477 0 0 0933V 275,159 256,999 224,159 210,124

MODEL 2018 2017 2016 2015 2014 2013 2012 20113320 17,368 16,854 16,504 14,381 13,234 12,499 11,468 10,7703520 19,382 18,809 17,616 15,546 14,463 13,840 12,551 11,9203720 22,980 22,301 21,206 18,871 18,007 17,346 16,289 15,3394105 18,542 17,994 16,672 14,080 13,164 12,156 11,124 10,4904120 23,756 23,054 21,563 18,850 17,640 16,635 15,256 14,4024320 24,570 23,844 22,305 19,500 18,249 17,255 15,871 15,3674520 26,478 25,696 23,903 20,859 19,605 18,036 16,899 16,2364720 29,827 28,946 27,234 24,337 22,623 21,125 19,523 18,2623032E 14,241 13,820 12,088 10,371 9,138 8,921 8,273 03038E 15,757 15,292 13,030 11,379 10,278 9,823 9,283 9,4955045D 15,525 15,067 13,741 11,897 10,920 10,305 9,462 05045E 21,305 20,675 19,291 16,818 15,692 14,755 13,549 05055D 16,134 15,657 14,721 13,680 11,388 10,671 10,037 05055E 23,203 22,517 21,217 18,245 16,871 16,093 14,673 05065E 19,327 18,756 17,629 15,094 14,086 12,857 12,183 05075E 21,217 20,590 19,279 16,778 15,625 14,765 13,445 05075M 38,993 37,840 34,027 29,515 27,934 26,718 25,555 05085M 41,456 40,231 37,952 33,538 31,510 30,037 27,617 05100M 47,990 46,571 44,978 39,865 0 0 0 05101E 43,621 42,332 40,275 36,355 34,235 32,868 32,090 05115M 52,004 50,467 48,864 41,955 0 0 0 06105R 77,093 74,814 72,206 65,203 0 0 0 06115D C 53,734 52,146 49,045 40,870 38,352 36,115 36,380 06115D O 45,391 44,050 40,682 35,044 32,238 29,878 27,359 06115R 81,287 78,884 76,723 68,444 0 0 0 0

TRACTORS

FENDT

JOHN DEERE

DRAFT

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Section IVJanuary 2020

6130D C 57,036 55,350 51,700 45,533 42,024 39,517 35,815 0

DRAFT

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Section IVJanuary 2020

MODEL 2018 2017 2016 2015 2014 2013 2012 20116140D C 61,673 59,850 56,768 50,820 47,598 44,881 41,721 39,1516140R 100,300 97,336 93,232 83,026 0 0 0 06150R 106,424 103,278 103,894 89,450 0 0 0 06170R 118,620 115,115 113,112 99,510 0 0 0 06190R 124,417 120,740 102,707 103,641 0 0 0 06210R 133,926 129,968 124,900 112,325 0 0 0 07210R 163,551 158,718 139,519 125,200 119,546 0 0 07230R 165,387 160,499 149,459 133,092 128,918 0 0 07280R 198,222 192,364 178,258 159,783 153,384 0 0 08235R 173,344 168,221 166,627 136,933 140,581 0 0 08260R 179,879 174,563 172,387 148,139 141,527 0 0 08285R 194,366 188,621 187,022 164,245 148,497 0 0 08310R 227,192 220,478 218,411 184,614 175,638 0 0 08310RT 237,977 230,944 216,403 188,420 177,203 0 0 08335R 243,287 236,098 234,073 214,209 184,570 0 0 08335RT 250,536 243,132 245,888 203,999 185,333 0 0 08360R 258,655 251,011 249,040 221,307 203,334 0 0 08360RT 269,975 261,996 251,517 216,092 200,753 0 0 09360R 215,857 209,478 201,807 176,676 0 0 0 09410R 238,497 231,448 223,203 196,765 0 0 0 09460R 262,699 254,935 234,888 212,030 0 0 0 09460RT 304,475 295,476 274,282 237,582 0 0 0 09510R 293,230 284,564 266,981 230,361 0 0 0 09510RT 325,359 315,744 292,961 253,740 0 0 0 09560R 307,491 298,403 277,651 244,554 0 0 0 09560RT 339,768 329,727 306,591 262,859 0 0 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011B2320 10,177 9,877 9,208 8,002 7,450 6,969 6,475 6,162MX4700 18,697 18,145 17,005 14,895 13,613 12,874 11,908 0MX5100 19,541 18,964 17,762 15,405 14,451 13,775 12,714 12,135M7040 22,188 21,533 20,167 17,640 16,592 15,715 14,515 13,668M9960 34,265 33,253 31,576 28,222 0 0 0 0M96 40,933 39,723 37,836 33,697 32,147 31,011 29,214 27,558M110 55,468 53,828 51,368 45,837 38,520 36,985 34,653 0M100 51,830 50,298 47,919 42,683 35,783 34,277 32,033 0M108 44,328 43,018 41,162 36,180 34,346 32,951 30,712 28,920M126 60,655 58,862 56,313 50,615 43,969 42,526 0 0M135 63,167 61,301 58,670 52,621 45,365 43,478 40,960 0

JOHN DEERE

TRACTORS

KUBOTADRAFT

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Section IVJanuary 2020

MODEL 2018 2017 2016 2015 2014 2013 2012 2011MAX22 9,730 9,442 8,582 7,250 6,493 0 0 0MAX25 10,320 10,015 9,089 7,605 6,894 0 0 03016HST 12,956 12,573 11,470 9,777 9,044 0 0 03016SHU 12,048 11,692 10,609 9,022 8,174 0 0 03616 SHU C 20,142 19,547 17,753 15,834 14,751 0 0 03616 SHU 14,348 13,924 12,724 10,896 9,909 0 0 03616 HST C 20,926 20,307 18,928 16,536 15,436 0 0 03616 HST 15,142 14,694 13,503 11,576 10,648 0 0 04010 GEAR 14,451 14,024 13,297 11,391 10,726 0 0 04010 HST 15,567 15,107 14,367 13,107 12,453 0 0 03535 16,647 16,155 14,890 12,835 11,826 11,023 10,128 9,6334035 SHU 18,624 18,073 16,755 14,530 13,478 12,620 11,583 11,0504035 HST 19,876 19,289 17,935 15,602 14,553 13,682 12,498 11,9324035 PST 19,249 18,681 17,345 15,066 14,031 13,167 0 04530 T4 17,073 16,569 15,292 13,200 12,182 11,342 0 04525 12,101 11,743 10,509 8,729 7,796 7,374 6,829 6,3554025 4WD 14,830 14,392 13,091 11,163 0 0 0 04025 2WD 11,363 11,027 9,925 8,311 7,408 6,745 6,227 5,7525010 HST 22,997 22,318 20,827 18,183 16,987 16,060 0 05010 GEAR C 21,852 21,206 19,748 17,145 16,031 0 0 05010 GEAR 16,090 15,615 14,256 12,092 10,955 10,367 0 05035 SHU 21,335 20,704 19,210 16,696 15,462 14,505 13,231 12,6425035 HST 22,587 21,920 20,392 17,770 16,539 15,537 14,225 13,5475035 PST 21,965 21,316 19,806 17,237 16,019 15,026 0 05530 HST 20,829 20,213 18,736 16,268 15,045 14,099 12,841 12,2716110 24,174 23,459 21,835 19,003 17,686 0 0 06010 25,436 24,685 23,046 20,152 20,047 0 0 06525 14,077 13,661 12,323 10,363 9,277 8,375 7,754 7,1956530 T3 22,899 22,222 20,530 17,751 16,343 15,222 13,883 13,1986530 SHU 18,375 17,832 16,279 13,898 12,632 0 0 07060 CAB 35,199 34,158 32,106 28,253 26,554 25,268 23,427 21,9817060 25,410 24,659 22,896 19,899 18,463 17,282 15,750 14,987

TRACTORSMAHINDRA

DRAFT

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Section IVJanuary 2020

MODEL 2018 2017 2016 2015 2014 2013 2012 20111526 14,211 13,791 12,937 11,354 10,618 0 0 01532 17,121 16,615 15,541 13,592 12,674 12,001 11,054 10,2311529 14,147 13,729 12,679 10,933 10,022 9,320 8,492 8,1412615 16,752 16,257 15,020 13,003 11,975 11,174 10,376 9,8062635 22,358 21,697 19,952 17,462 16,177 15,114 0 07614 CLAS 91,944 89,227 83,125 72,288 0 0 0 07615 PREM 120,521 116,959 109,428 95,608 0 0 0 07615 DEL 113,428 110,076 102,905 89,830 0 0 0 07615 CLAS 97,397 94,518 88,160 76,770 0 0 0 07616 PREM 126,660 122,917 115,191 100,820 0 0 0 07616 DEL 119,469 115,938 108,568 94,945 0 0 0 07616 CLAS 100,550 97,578 91,142 79,488 0 0 0 07618 PREM 130,829 126,963 118,852 103,901 0 0 0 07618 DEL 123,650 119,996 112,245 98,044 0 0 0 07618 CLAS 104,734 101,638 94,834 82,606 0 0 0 07619 PREM 142,005 137,808 129,063 112,881 0 0 0 07619 DEL 133,246 129,308 120,991 105,714 0 0 0 07619 CLAS 114,434 111,052 103,685 90,384 0 0 0 07620 PREM 146,717 142,381 133,688 117,286 0 0 0 07620 DEL 138,799 134,697 126,382 110,793 0 0 0 07620 CLAS 119,800 116,260 108,853 95,216 0 0 0 07622 PREM 149,777 145,351 136,328 119,457 0 0 0 07622 DEL 140,747 136,588 127,979 112,017 0 0 0 07622 CLAS 122,648 119,024 111,296 97,206 0 0 0 07624 PREM 156,164 151,549 142,111 124,489 0 0 0 07624 DEL 149,418 145,002 135,872 121,286 0 0 0 07622 CLAS 129,189 125,371 117,219 102,364 0 0 0 08650 171,944 166,863 154,162 132,856 121,421 113,532 102,491 08660 182,482 177,089 163,706 141,221 132,147 120,817 109,119 08670 202,696 196,706 181,155 155,642 142,827 132,062 118,709 08690 229,927 223,132 205,858 177,247 163,034 0 0 08680 222,398 215,825 199,025 171,277 157,455 145,869 131,401 0

TRACTORSMASSEY FERGUSON

DRAFT

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Section IVJanuary 2020

MODEL 2018 2017 2016 2015 2014 2013 2012 2011X10.30 15,176 14,728 13,495 115,358 10,554 0 0 0X10.50 20,841 20,225 18,605 16,014 14,693 0 0 0X10.40 17,516 16,998 15,443 13,079 11,829 0 0 0X10.35 14,884 14,444 12,937 10,808 9,913 0 0 0X10.75 37,938 36,817 32,892 28,337 26,920 0 0 0X10.55 22,420 21,758 31,331 27,935 26,723 0 0 0MTX120 71,569 69,454 66,113 58,826 56,046 53,967 50,719 47,696MTX135 73,652 71,475 67,894 60,273 57,280 55,003 51,533 48,394MTX150 85,426 82,901 78,812 70,024 66,602 0 0 0TTX230 107,028 103,865 121,812 107,546 102,246 104,409 99,756 97,284

MODEL 2018 2017 2016 2015 2014 2013 2012 201145 14,343 13,919 12,521 10,527 9,520 8,740 0 065 17,672 17,149 15,590 13,252 11,952 0 0 055 15,587 15,126 13,752 11,451 10,005 9,377 0 0T4.75 26,838 26,045 24,261 21,152 19,658 0 0 075 20,554 19,947 18,431 15,338 14,215 12,999 0 0TS6.120 37,534 36,425 33,677 29,026 0 0 0 0TS6.110 34,956 33,923 30,988 26,874 0 0 0 0TS6.140 45,453 44,110 40,842 35,256 0 0 0 0TS6.125 41,161 39,945 36,850 31,681 0 0 0 0T6.140 68,215 66,199 60,807 54,008 0 0 0 0T6.160 71,644 69,526 63,067 54,617 0 0 0 0T6.155 70,784 68,692 62,313 53,965 0 0 0 0T6.150 69,476 67,423 61,203 53,014 0 0 0 0T6.165 75,870 73,628 67,476 59,758 0 0 0 0T6.175 80,055 77,689 72,225 63,773 0 0 0 0T7.185 A 106,810 103,653 96,194 84,838 80,041 0 0 0T7.170 A 97,717 94,829 89,263 78,478 73,806 0 0 0T7.210 A 119,439 115,909 109,630 96,889 91,644 0 0 0T7.200 A 119,260 115,735 106,918 94,451 89,293 0 0 0T7.235 M 114,932 111,536 103,025 89,842 83,729 0 0 0T7.250S 121,948 118,344 110,983 97,211 91,038 0 0 0T7.260 S 127,584 123,813 116,068 101,616 95,155 0 0 0T7.270 A 141,973 137,777 129,618 113,908 107,093 0 0 0T8.275 157,466 152,812 142,959 125,736 118,651 0 0 0T8.300 167,941 162,978 148,290 130,439 122,674 0 0 0T8.330 178,013 172,752 158,542 138,971 130,330 0 0 0T8.360 196,427 190,622 174,415 151,811 141,235 0 0 0T8.390 210,046 203,838 184,751 160,567 149,113 0 0 0T9.435 HD 211,389 205,142 191,880 167,534 156,357 0 0 0

TRACTORSMcCORMICK

NEW HOLLAND

DRAFT

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Section IVJanuary 2020

T9.390 205,353 199,284 186,325 162,609 151,688 0 0 0T9450HD 238,377 231,332 215,891 188,066 175,109 0 0 0T9.450 232,276 225,412 210,289 183,116 170,432 0 0 0T9.505 HD 254,853 247,322 229,890 199,418 184,806 0 0 0T9.505 HD 246,272 238,994 221,840 192,127 177,717 0 0 0T9.560 HD 262,107 254,361 236,441 205,090 190,077 0 0 0

DRAFT

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Section IVJanuary 2020

MODEL 2018 2017 2016 2015 2014 2013 2012 2011T9.615 274,240 266,135 248,109 215,886 200,765 0 0 0T9.670 HD 299,973 291,108 269,487 232,713 214,518 0 0 0T9.670 293,993 285,304 264,010 227,883 209,963 0 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011TV6070 112,455 109,131 103,088 90,991 85,956 82,021 76,335 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011220 117,841 114,359 105,058 91,976 86,154 81,442 76,335 0190 112,600 109,273 100,303 87,737 82,107 77,537 0 0350 192,390 186,704 172,057 151,089 0 0 0 0400t4 211,954 205,690 188,545 164,634 0 0 0 0375t4 201,394 195,442 178,966 156,100 0 0 0 0500 270,331 262,342 237,361 208,213 0 0 0 0575 294,165 285,471 269,955 238,561 225,656 188,516 0 0550 281,384 273,068 250,680 221,084 0 0 0 0

NEW HOLLAND

TRACTORS

NEW HOLLAND / VERSATILE

VERSATILE

DRAFT

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Section IVJanuary 2020

MODEL 2018 2017 2016 2015 2014 2013 2012 2011WD1203 89,247 86,609 71,794 60,469 54,216 51,215 47,828 44,854WD1903 102,194 99,173 82,318 69,429 62,357 58,506 54,640 51,925WD2303 112,964 109,626 92,096 77,610 69,645 65,177 60,805 56,970

MODEL 2018 2017 2016 2015 2014 2013 2012 2011D450 127,604 123,833 105,586 92,994 86,080 81,139 0 0R450 103,182 100,133 99,668 84,772 77,534 72,329 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011WR9735 92,641 89,903 83,588 72,542 0 0 0 0WR9725 86,060 83,517 77,640 67,372 0 0 0 0WR9740 94,034 91,255 84,504 73,010 0 0 0 0WR9760 104,280 101,198 93,841 81,198 0 0 0 0WR9770 115,098 111,697 103,849 87,872 0 0 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011H8040 88,566 85,949 79,871 69,120 64,290 59,730 54,203 52,032H8060 103,497 100,439 93,130 80,588 74,517 69,568 63,527 60,441H8080 104,980 101,878 94,319 81,863 74,912 69,583 63,815 60,583

NEW HOLLAND

WINDROWERS

JOHN DEERE

MASSEY FERGUSON

CASE IH

DRAFT

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• Office Equipment

• Computers

• Printers

• Monitors

• Scanners

• Back ups

• Copiers

BUSINESS RELATEDSection V

All business related equipment are shown with Replacement Cost New and are listed withEconomic Lives. Depreciation Tables should be applied to determine Fair Market Value.DRAFT

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Personal Property Valuation ScheduleIntroduction

This schedule has been prepared by the Ad Valorem Tax Division, pursuant to 68 O.S. 2011, §2875 D4, to help achieve equity in the assessment of the personal property of commercial andindustrial establishments through uniform application of valuation guidelines. It is the goal of thisDivision that equity be realized within and between all classes of property throughout all taxingjurisdictions in Oklahoma.

None of the content of this schedule is intended, in any way, to relieve propertyowners or assessing officials of their obligations by law to report, value, or assesspersonal property at its true and full market value. Application of the valuationguidelines, procedures, and rates contained in this publication, together withsound judgment on the part of assessment officials, will help determine thevalidity of values received from a variety of commercial operations.Methodologies contained herein are intended only to provide the user with anapproximation of value for the personalty "typical" for that class, not an absolutevalue. The replacement cost less normal depreciation tables are provided todetermine estimated market value based on adjustments to information obtainedfrom property owners. All forms of depreciation including physical, economic,and functional obsolescence should be considered as applicable to arrive atcurrent fair cash value.

Business Related Property

Oklahoma City, OK 73105(405) 319-8200

This Schedule is available on the Oklahoma Tax Commission website. www.tax.ok.gov (select-Ad Valorem, select- Publications, select Business Personal Property Valuation Schedule.)

Oklahoma Tax CommissionAd Valorem Division409 N.E. 28th Street

DRAFT

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Section VJanuary 2020

Economic Life: 10 years

Steel:2 Shelf3 Shelf4 Shelf5 Shelf

Wood:2 Shelf3 Shelf4 Shelf5 Shelf6 Shelf

BUSINESS OFFICE EQUIPMENT

Lawyer's Case400-650650-1000750-1200800-1,500

BOOKCASES

80-420

36"150-475

300-800

190-470250-500

1,000-2,900

Low

CREDENZAAverage

950-1900 2,000-2,900550-900

Average Good

100-400

800-2,900

HUTCH

400-990

60-300

EXECUTIVE

700-950

Low Good

Good

300-690Average

Low Average

200-570

225-500

Good1,000-2,500

34"140-150

DESKLow

36"135-295

240-685

34"107-120110-130140-160190-270

250-525 250-525

130-160180-200

190-450

OFFICE FURNITURE

270-290

75-325

31"

310-600

DRAFT

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Section VJanuary 2020

Low Average Good Excellent180-300 300-850 850-1,692 2,650-7,140

Low Average Good110-350 350-700 750-1,800

Low Average Good2 Drawer 70 180 2703 Drawer 110 200 3404 Drawer 180 380 480

Wood-VerticalLow Average Good

2 Drawer 40 150 2503 Drawer 100 180 3004 Drawer 150 375 450

Average Good Excellent2 Drawer 250-400 400-700 800-9204 Drawer 500-600 650-800 900-1,2005 Drawer 650-900 900-1,100 1,100-1500

Average Good550-800 900-1,900

Vertical Low Average Good Excellent2 Drawer 540-650 650-910 1,270-1,870 2,000-2,3004 Drawer 970 1,120-1,930 2,030-2,630 2,930-4,500

Lateral Low Average Good Excellent2 Drawer 1,180-1,440 1,870-2,040 2,290-2,720 2,790-3,040

Open Shelf File

Fire Resistant

BUSINESS OFFICE EQUIPMENT

CHAIRS

FILESMetal - Vertical

CONFERENCE TABLE

Metal - Lateral

DRAFT

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Section VJanuary 2020

Low Average Good61-500 600-2,500 3,000-5,500

Low Average Good169-419 450-700 750-1,500

Low Average Good99-189 220-302 240-470

Low Average Good115-120 495-595 1,650-2,200

Low Average Good200 - 400 500 - 800 1,000 - 1,500

Low Average Good30 - 100 130-180 240-450

In Floor

BUSINESS OFFICE EQUIPMENT

SAFES

Above Floor

Dictation

Telephone Answering

MACHINES

Cash Registers

Check Writers

DRAFT

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Section VJanuary 2020

Economic Life: 5 years

RAM Price4GB 200-300500GB 200-3001TB 300-300ALL IN ONE 400-1,700

RAM Price4GB 265-1,6708GB 500-2,000

Price 500-2,650

RAM Price4GB 340-2,4006GB 426-1,6508GB 520-3,280

Price 329-929

LAPTOPS

TABLETS

NETBOOKS

IPADS

COMPUTERS

COMPUTER SYSTEMS

DESKTOPS

Please note that in the area of computers, software and calculators, market values for these products have generally shown a downward trend. We would suggest that you do not use cost trending table for these items.

Components prices are an average of current advertised prices of various retailers.

Computer Systems are shown with major features listed only. Price is an average of current advertised prices of various retailers.

DRAFT

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Section VJanuary 2020

PRICEBROTHER 100-700

CANON 80-3,000

EPSON 100-1,200

HEWLETT PACKARD 80-8,400

LEXMARK 200-9,600

RICOH 230-2,600

SAVIN 450-6,100

XEROX 400-66,200

AMBIR 165-1,000

20" AND UNDER 100-30021"-22" 150-45023"-24" 150-1,300

MONITORS

COMPUTER COMPONENTSMULTIFUNCTION PRINTERS

SCANNERS

DRAFT

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• Earthmoving Equipment

BackhoesCrawler LoadersCrawler TractorsExcavatorsGradersScrapersSkid Steer LoadersTrenchersWheel Loaders

• Lifting Equipment

Aerial LiftsCranes - Cranes for Truck MountingCranes – Hydraulic CranesCranes – Lattice Boom CranesRough Terrain Lift Trucks

• Other Equipment

Compaction EquipmentConcrete EquipmentCrushing EquipmentDrilling EquipmentForestry EquipmentMiscellaneous EquipmentPaving EquipmentPumpsRoad Maintenance Equipment

CONSTRUCTION EQUIPMENTSection VI

DRAFT

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This Schedule is available on the Oklahoma Tax Commission website. www.tax.ok.gov (select- Ad

Personal Property Valuation ScheduleIntroduction

Construction Equipment

This schedule has been prepared by the Ad Valorem Tax Division, pursuant to 68 O.S. 2011, § 2875

None of the content of this schedule is intended, in any way, to relieve propertyowners or assessing officials of their obligations by law to report, value, or assesspersonal property at its true and full market value. Application of the valuationguidelines, procedures, and rates contained in this publication, together with soundjudgment on the part of assessment officials, will help determine the validity of valuesreceived from a variety of commercial operations. Methodologies contained herein areintended only to provide the user with an approximation of value for the personalty"typical" for that class, not an absolute value. The replacement cost less normaldepreciation tables are provided to determine estimated market value based onadjustments to information obtained from property owners. All forms of depreciationincluding physical, economic, and functional obsolescence should be considered asapplicable to arrive at current fair cash value.

Oklahoma Tax CommissionAd Valorem Division

3700 N. Classen Blvd.Oklahoma City, OK 73118

(405) 319-8200

DRAFT

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Section VIJanuary 2019

MODEL 2018 2017 2016 2015 2014 2013 2012 2011416E 0 0 64,963 61,556 61,453 57,603 55,109 51,925420E 94,044 87,191 81,209 75,640 67,707 59,508 63,440 58,776420E IT 114,900 106,527 97,486 89,213 81,641 79,275 69,706 64,359420F 118,257 109,640 99,748 87,061 76,697 9,677 62,311 0420FST 86,207 79,925 78,740 78,826 77,507 76,254 75,473 0430E 121,663 112,797 101,983 92,206 83,366 75,375 69,844 62,475430E IT 139,793 129,606 116,497 104,715 94,123 84,604 74,322 70,296450E 121,491 112,637 106,238 100,201 94,508 90,651 85,891 81,594

MODEL 2018 2017 2016 2015 2014 2013 2012 2011110 0 0 0 54,113 50,002 45,873 41,357 38,102310J 0 0 0 0 0 0 45,467 44,220410J 98,636 91,448 84,781 78,601 75,765 69,119 65,472 60,265710J 160,963 149,233 131,551 115,965 106,126 92,890 86,063 76,622

MODEL 2018 2017 2016 2015 2014 2013 2012 20111CX8FT 63,795 59,146 54,653 51,746 46,650 43,557 40,224 36,891201S 20,159 18,690 18,675 18,662 18,647 18,632 18,619 18,6032CX 12FT 92,176 85,459 78,487 72,006 64,915 55,780 47,606 40,6283C 15FT 104,983 97,333 89,516 83,162 74,973 66,167 59,028 51,8853CX 17FT 152,192 141,102 129,496 118,803 107,105 91,635 84,495 74,9724CX 14FT 110,748 102,677 94,963 87,123 78,543 67,120 59,028 50,9334CX 15FT 139,976 129,775 119,355 110,883 99,964 89,255 80,924 73,7834CX 17FT 165,720 153,644 141,007 129,364 116,626 99,965 89,255 78,543MIDI CX 61,732 57,233 49,688 48,174 43,227 38,037 35,466 27,621

MODEL 2018 2017 2016 2015 2014 2013 2012 2011B26 35,187 32,623 30,146 28,574 25,760 23,036 21,055 19,072L39 43,646 40,465 37,392 35,442 31,953 29,476 27,743 26,503M59 55,155 51,135 47,018 43,135 38,887 37,155 35,173 33,439

BACKHOES

CATERPILLAR

DEERE

JCB

KUBOTA

DRAFT

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Section VIJanuary 2019

MODEL 2017 2016 2015 2014 2013 2012 2011 2010B110B 68,647 61,877 61,440 57,408 51,876 49,081 44,437 41,166 B115B 53,644 50,941 54,261 53,953 46,137 42,569 45,959 38,642 B90B 51,380 52,227 47,374 46,565 41,881 38,901 40,952 37,129 B95B 60,494 57,883 54,418 56,998 54,789 50,508 49,387 46,649 B95B LR 68,002 63,329 60,688 54,712 41,211 47,271 43,635 B95B TC 72,319 68,897 65,638 62,074 54,299 56,755 59,257 54,963 B95C 88,178 82,477 73,458 66,097 56,753 50,039 44,394 39,386

MODEL 2017 2016 2015 2014 2013 2012 2011 2010TLB840 77,838 73,957 70,938 65,645 60,958 TX860B 68,200 63,076 57,868 52,170 46,953 42,940 40,532 37,923 TX870B 73,289 68,252 62,617 56,451 52,108 47,767 42,240 38,292 TX970B 78,158 72,787 66,777 60,202 55,661 51,319 46,976 42,240

MODEL 2017 2016 2015 2014 2013 2012 2011 2010T5C 22,736 19,456 15,432 16,031 14,270 12,701 11,304 9,896 T7 21,047 19,912 18,485 17,821 16,859 15,950 15,088 14,274 T9 28,245 26,100 24,342 21,946 19,950 17,557 15,761 14,563

MODEL 2017 2016 2015 2014 2013 2012 2011 2010BL60B 74,793 59,480 50,315 40,528 31,799 BL70 72,040 69,651 68,898 62,425 58,093 53,937 53,257 48,697 BL70B 74,802 71,791 71,445 64,032 59,537

NEW HOLLAND

TEREX

TERRAMITE

VOLVODRAFT

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Section VIJanuary 2019

MODEL 2018 2017 2016 2015 2014 2013 2012 20111150K 198,505 184,040 159,299 150,698 134,443 124,942 114,415 108,9331150K LGP III 154,659 143,389 139,606 127,228 120,467 112,609 105,394 100,8181150K WT III 184,299 170,869 148,555 136,248 120,952 106,920 94,796 82,2551150K XLT III 159,750 148,108 136,353 133,009 132,804 129,918 125,341 123,1741150M LT 0 0 148,653 135,948 124,634 115,571 107,585 01150M WT 0 0 148,653 135,948 124,634 115,571 107,585 01150MLGP 0 0 134,500 121,864 113,552 105,467 99,284 01650L LGP 246,782 228,799 195,566 182,295 166,645 151,214 135,324 129,0331650L WT 227,860 211,255 190,061 170,186 156,260 142,820 125,141 121,4801650L XLT 220,937 204,837 175,938 160,999 154,506 138,833 128,534 122,9361850K LGP III 331,882 307,697 262,891 241,110 214,040 180,200 155,358 132,1861850K LT III 276,461 256,315 220,182 201,940 179,267 154,925 132,274 108,9331850K XLT III 286,454 265,580 228,140 209,240 185,748 159,289 136,683 113,380550H LGP 96,230 89,218 77,309 70,903 62,944 56,729 52,229 48,475650L LT 0 0 53,472 61,094 56,119 53,807 53,107 0650L WT 0 0 53,472 61,094 56,119 53,807 53,107 0750L LGP 108,313 100,420 91,737 83,956 80,837 76,761 67,975 65,389750L LT 141,536 131,222 114,070 104,619 92,873 84,009 74,955 67,805750L WT 148,121 137,327 119,375 109,485 97,193 89,463 80,467 72,251805K LGP 232,942 215,967 172,073 145,079 122,218 104,136 88,732 75,466850L LGP 133,452 123,727 114,238 108,964 96,717 90,113 83,282 76,448850L WT 142,629 132,235 117,485 108,983 101,394 93,065 86,650 80,857850L XLT 118,984 110,313 105,143 99,416 94,029 87,620 83,008 78,529TR270 53,122 49,251 42,194 38,694 36,588 346,255 31,360 0TR320 66,188 61,365 51,668 48,663 44,266 41,653 37,492 0TV380 74,866 69,410 56,057 49,837 44,587 41,406 36,087 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011247B III 55,686 51,628 43,648 40,248 35,699 32,095 28,671 0259B III 59,658 55,310 48,224 44,759 41,781 38,534 36,153 0277C 61,120 56,666 49,530 48,422 44,591 41,330 38,015 35,407279C 69,704 64,625 55,269 50,570 45,787 42,517 38,760 36,239287C 72,526 67,241 58,551 56,259 51,222 48,516 43,072 40,426289C 72,623 67,331 63,750 53,739 49,566 45,374 42,573 39,272297C 67,093 62,204 55,136 52,028 49,425 48,928 45,403 41,809299C 81,569 75,625 66,175 63,887 57,787 54,668 50,442 47,056299D 89,182 82,684 73,941 70,321 67,371 0 0 0299D XHP 85,605 79,367 80,636 77,025 72,787 0 0 0583T 1,260,685 1,168,816 1,003,059 919,955 816,670 760,692 685,780 596,165587T 1,299,913 1,205,185 1,046,110 959,440 897,758 848,467 780,369 715,398953D 264,919 245,614 207,220 192,587 182,553 170,210 157,345 142,862953D LGP 352,162 326,499 280,998 257,718 228,782 213,581 189,180 163,945

CRAWLER TRACTORS

CASE

CATERPILLARDRAFT

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Section VIJanuary 2019

963D 289,341 268,256 253,168 231,926 215,801 210,203 184,184 178,190963D LGP 472,523 438,089 377,036 345,799 306,976 283,797 248,300 208,658D10T 987,681 915,707 807,894 893,393 798,411 693,185 634,549 603,036D11T 948,946 879,795 795,567 761,271 956,924 772,258 736,696 671,511D3K LGP 132,237 122,601 102,640 91,762 80,200 72,932 65,341 58,976D3K XL 108,563 100,652 89,949 85,062 78,750 76,935 75,193 69,232D4K LGP 133,947 124,186 109,402 98,815 97,098 92,723 90,878 82,508D4K XL 120,339 111,570 100,486 100,564 94,393 90,390 86,108 81,646D5K LGP 149,747 138,834 126,291 122,582 108,775 102,448 96,965 90,199D5K XL 167,780 155,554 134,065 123,840 109,801 101,327 96,334 86,788D5K2 LGP 171,129 158,658 136,851 122,825 109,562 0 0 0D6N 327,298 303,447 256,701 230,542 208,785 189,293 173,777 166,568D6N DS LGP 393,466 364,793 296,515 255,044 221,391 193,875 172,027 145,481D6N DS XL 273,138 253,234 216,654 194,121 177,809 162,459 143,011 137,690D6N LGP 302,921 280,847 233,725 220,531 196,353 176,194 160,363 151,438D6R XW III 368,033 341,213 291,147 262,885 237,168 216,413 197,482 179,869D6T 410,491 380,577 323,190 295,306 262,953 233,401 208,373 189,952D6T LGP 403,894 374,461 321,435 297,762 274,536 259,130 223,695 203,235D6T XL 369,617 342,682 299,559 283,650 253,541 232,540 214,022 200,740D6T XW 394,392 365,652 316,049 290,011 269,128 253,323 233,327 207,773D7E LGP 429,158 397,885 347,533 341,974 303,005 308,193 288,979 217,375D7R DS II 549,898 509,826 435,868 396,121 351,648 317,733 300,792 282,933D7R DS LGP II 584,455 541,864 462,959 424,602 376,932 344,288 334,667 302,937D7R II 346,813 321,540 287,562 272,140 210,038 250,529 259,064 243,183D8R 199,255 184,735 171,845 147,935 185,629 228,538 188,537 204,135D8R II 439,984 407,921 359,166 334,643 317,400 293,337 276,215 259,602D8T 766,940 711,051 609,572 554,977 496,906 455,766 405,258 373,586D9T 915,960 849,212 844,980 696,076 668,695 609,442 584,376 510,681PL61 528,842 490,304 426,834 391,471 347,519 313,054 292,638 271,256

MODEL 2018 2017 2016 2015 2014 2013 2012 2011319D 56,346 52,239 41,909 36,485 31,096 26,243 23,443 0323D 60,254 55,864 45,301 42,684 37,434 33,133 30,330 0323DT 77,310 71,676 50,257 37,886 29,553 23,465 20,005 0329D 77,374 71,736 58,267 49,455 44,286 37,769 34,004 0329E 84,252 78,112 66,122 60,663 55,696 43,790 44,701 40,632333D 72,012 66,764 58,788 56,339 52,570 48,719 46,362 0450J 134,978 125,142 108,441 93,965 86,989 78,877 69,590 63,836450J LGP 132,959 123,270 102,555 95,040 85,811 76,918 70,591 66,462450J LT 122,769 113,823 94,203 92,112 86,780 73,867 70,182 60,005550J LGP 81,143 75,230 70,253 77,376 68,546 72,457 69,074 76,188550J LT 142,341 131,968 111,900 100,405 98,157 85,106 76,526 68,002550K XLT 160,720 149,008 145,570 139,609 141,422 141,365 142,660 143,697605C 115,808 107,369 95,843 90,533 91,464 108,035 77,869 74,198650J 173,311 160,682 138,127 129,855 111,826 107,670 96,711 90,217650J LGP 149,899 138,975 119,757 119,684 98,767 94,620 85,724 79,674650J LT 131,649 122,055 107,066 99,383 103,435 89,460 82,363 76,557650J XLT 140,541 130,300 113,363 104,369 97,108 92,808 86,652 83,903

DEEREDRAFT

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Section VIJanuary 2019

650K XLT 189,917 176,077 153,168 139,947 143,584 0 0 0655C III 287,236 266,304 231,114 210,040 186,459 155,614 126,878 98,742700H 100,183 92,882 85,485 83,261 81,027 79,754 94,805 77,127700J LGP 186,073 172,514 153,698 144,906 138,391 132,955 126,279 123,653700J LT 197,814 183,399 159,288 147,855 135,958 127,750 117,403 110,000700J XLT 184,127 170,709 149,526 138,594 142,961 122,660 113,549 105,531700K LGP 203,352 188,534 169,844 157,428 149,667 0 0 0700K XLT 208,448 193,258 178,440 175,938 175,971 0 0 0750J 238,713 221,317 193,023 187,177 176,996 162,694 143,786 139,329750J LGP 274,868 254,838 216,528 194,684 180,010 164,252 144,470 134,237750J LT 301,298 279,342 228,043 197,000 184,004 159,001 128,801 121,754750J WT 324,096 300,478 260,281 236,763 217,709 199,720 169,396 148,214750K LGP 315,007 292,052 253,033 217,472 191,928 173,655 148,023 131,867850K 456,386 423,128 356,482 290,903 240,003 208,530 0 0850K WLT 460,619 427,052 332,950 273,246 230,704 195,570 0 0850K WT 0 0 485,070 380,025 294,913 236,569 186,140 0950J LGP 405,771 376,202 324,711 296,581 270,662 249,829 230,611 215,753CT315 41,288 38,279 33,941 32,436 30,340 29,307 28,074 25,429CT323 42,487 39,391 35,415 33,581 29,142 30,108 28,916 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011TD15M EX LGP 333,575 309,266 264,231 242,339 215,132 155,626 138,257 131,218TD20M EX LGP 424,173 393,262 336,006 308,159 273,562 211,974 159,943 123,018TD20M EXT 355,037 329,165 281,444 258,127 229,147 177,890 142,795 111,723TD25M EX 448,248 415,583 348,244 308,799 291,461 244,728 219,715 196,528

MODEL 2018 2017 2016 2015 2014 2013 2012 2011D155AX-6 311,219 288,540 252,214 260,350 278,349 235,135 196,261 210,941D155AX-7 693,854 643,291 542,134 496,926 432,045 420,268 0 0D21A-8 888,129 823,409 70,837 64,969 57,675 52,881 47,242 43,151D21P-7 82,706 76,679 66,960 61,875 57,129 53,350 49,823 46,441D21P-8 81,604 75,657 66,664 62,159 57,911 56,880 51,217 48,364D275AX-5 355,736 329,813 292,511 274,525 257,432 238,331 244,929 216,662D375A-5 418,615 388,110 346,680 327,694 309,491 259,200 360,380 308,275D375A-6 1,934,528 1,793,555 1,191,894 838,162 616,579 416,328 324,626 210,992D37EX-22 123,237 114,256 105,615 103,309 106,204 96,780 100,325 97,043D37PX-22 235,693 218,518 164,369 130,832 100,284 86,641 67,331 52,375D39EX-22 164,932 152,913 127,135 110,341 101,421 88,786 83,489 72,547D39PX-22 141,495 131,184 111,678 100,607 92,825 85,829 71,210 71,527D475A-5 873,633 809,969 708,180 655,216 605,712 566,343 529,559 494,905D61PX-15 223,519 207,231 177,981 179,626 162,494 149,224 134,841 116,613D61PXI-23 430,494 399,123 327,130 298,317 246,540 216,287 189,756 166,165D65EX-16 203,415 188,592 169,559 154,540 164,847 150,367 144,820 0D65EX-17 273,358 253,438 222,281 214,149 201,006 182,054 0 0D65PX-15 116,280 107,807 99,229 96,651 94,059 92,585 99,090 107,183D65WX-16 329,464 305,455 271,842 233,473 207,617 190,225 175,686 0

DRESSTA

KOMATSU

DRAFT

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Section VIJanuary 2019

D65WX-17 329,464 305,455 271,842 233,473 207,617 190,225 0 0D85EX-15 268,739 249,156 213,122 207,697 260,526 216,708 176,492 155,582D85PX-15 180,163 167,034 154,547 151,315 216,082 146,464 154,042 143,134

DRAFT

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Section VIJanuary 2019

MODEL 2017 2016 2015 2014 2013 2012 2011 2010C175 30,834 28,430 27,668 27,152 31,618 28,020 26,816 26,384 C185 50,358 44,448 37,788 35,718 36,934 36,941 33,447 309,809 C190 48,647 43,451 37,450 35,746 39,009 37,271 35,459 31,887 C232 57,943 50,193 46,261 42,445 39,720 - - - C238 64,250 58,327 55,057 53,842 50,835 - - - D85B LGP 137,134 118,326 108,523 96,340 84,068 72,395 62,085 52,159 D85B LT 129,343 111,677 102,022 90,569 78,581 69,060 60,321 51,616 D85B WT 130,729 112,873 103,522 91,901 80,195 69,060 59,224 49,756 D95B LGP 151,046 130,330 119,532 106,112 93,096 79,805 67,833 56,484 D95B LT 134,518 116,146 106,523 94,566 82,080 71,236 61,417 51,876 D95B WT 144,561 124,815 114,024 101,224 88,808 76,129 64,707 53,881

NEW HOLLAND

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011324 28,928 26,820 23,741 22,582 21,618 20,033 18,814 0331 41,168 38,168 34,340 32,694 31,102 29,926 29,125 28,100418 28,928 26,820 23,741 22,582 21,618 20,033 18,814 17,955E26 41,374 38,359 32,842 29,593 26,769 0 0 0E32 53,145 49,272 42,224 39,564 37,622 35,326 32,886 30,730E35 49,899 46,263 40,152 37,996 36,518 34,645 32,603 30,768E42 55,836 51,767 46,730 43,374 41,312 39,183 36,761 0E45 67,625 62,697 54,995 50,694 46,386 43,629 40,283 0E50 67,625 62,697 54,995 50,694 46,386 43,629 40,283 37,968E55 77,347 71,711 64,637 58,150 53,589 50,179 0 0E60 88,959 82,476 69,694 60,950 56,467 51,723 47,243 42,137E80 89,457 82,938 73,026 73,595 70,909 66,584 64,480 61,096E85 98,173 91,019 83,032 83,599 82,616 75,399 82,687 82,940

MODEL 2018 2017 2016 2015 2014 2013 2012 20119010 149,180 138,309 115,604 106,558 96,443 90,770 84,219 79,6119020 189,308 175,513 144,114 132,324 121,791 110,215 100,183 96,9469040 211,691 196,265 157,833 145,614 131,507 122,515 113,745 106,191CX130C 175,560 162,766 123,033 117,320 103,239 89,554 81,733 74,316CX145C SR 173,823 161,156 137,851 129,886 123,988 0 0 0CX160 200,594 185,977 143,139 134,186 123,891 113,159 106,103 98,550CX160B 197,871 183,451 148,250 137,628 125,400 117,336 104,934 103,998CX160C 209,459 194,195 158,867 156,246 147,141 0 0 0CX17B 339,382 314,650 26,261 24,962 23,854 22,349 21,212 20,407CX210C 232,381 215,447 174,031 157,587 145,077 0 0 0CX235C SR 254,110 235,592 189,853 176,543 159,348 0 0 0CX250C 240,281 222,771 209,005 198,066 186,325 180,953 0 0CX27B 44,224 41,002 34,995 32,598 30,856 28,733 27,659 26,801CX290B 161,184 149,438 128,686 141,801 142,508 117,646 146,734 121,322CX300C 406,820 377,174 286,550 229,438 187,170 164,851 0 0CX31B 61,962 57,446 46,543 43,594 41,387 39,265 36,943 34,820CX350C 415,941 385,631 273,692 247,640 218,068 196,949 0 0CX36B 61,962 57,446 46,543 43,594 41,387 39,265 36,943 34,820CX470B 394,627 365,870 308,233 290,780 284,829 236,177 264,705 223,708CX470C 650,679 603,263 478,733 425,415 377,412 342,512 323,068 274,108CX55B 73,697 68,327 58,564 57,209 53,614 0 0 0CX75 113,606 105,327 90,100 82,114 74,201 71,848 61,745 57,930CX75SR 0 0 90,435 82,700 76,399 71,614 67,230 62,095CX80 107,431 99,602 93,777 89,905 82,709 75,180 75,197 70,596CX800 572,703 530,969 446,022 396,469 352,130 316,322 295,318 248,466CX800B 1,166,914 1,081,878 933,851 856,481 767,245 665,048 569,967 490,654

EXCAVATORS

BOBCAT

CASE

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011300.9D 26,670 24,727 21,939 22,074 22,312 21,571 0 0301.4C 23,808 22,073 21,339 21,314 22,451 21,825 0 0301.6C 29,601 27,444 24,295 23,102 22,105 20,496 19,253 18,370301.8C 30,624 28,393 24,869 23,051 23,416 20,716 19,502 18,937302.5C 37,067 34,366 30,420 29,294 28,918 26,318 25,065 24,396303.5C CR 49,528 45,918 41,154 39,032 36,988 35,457 34,678 33,327303.5D CR 49,537 45,927 40,630 38,035 36,760 35,655 36,356 0303.5E CR 54,559 50,583 45,301 42,617 39,660 0 0 0303C CR 48,707 45,158 39,888 37,284 34,821 33,708 32,170 30,273304C CR 71,649 66,427 57,289 52,283 47,675 46,278 41,298 39,265304D CR 55,256 51,229 45,495 42,755 41,256 39,627 45,097 0304E CR 62,327 57,786 50,608 45,996 42,691 0 0 0305.5D CR 81,061 75,154 63,171 57,784 50,262 46,015 41,862 0305.5E CR 83,936 77,819 62,789 57,518 50,448 42,495 37,354 32,773305C CR 55,406 51,369 46,885 45,283 43,911 45,670 43,682 41,223305D CR 80,158 74,317 60,194 51,593 44,618 40,486 34,863 0305E CR 72,764 67,462 60,658 54,378 49,112 0 0 0307D 95,529 88,568 78,464 75,457 71,720 67,985 66,414 61,207308D CR 104,368 96,762 89,421 82,628 81,637 77,591 73,648 71,263308D CR SB 114,327 105,995 91,839 86,066 79,031 73,312 67,632 62,208308E CR 117,584 109,016 93,802 82,808 73,707 70,420 0 0308E2 CR SB 114,557 106,209 90,461 81,364 67,323 58,993 51,696 45,216311D LRR 146,239 135,582 119,742 110,379 100,157 93,286 85,775 80,318312D 99,465 92,216 86,827 83,126 88,033 86,700 85,243 84,466312D L 130,930 121,389 107,845 101,388 101,314 98,037 92,534 87,838312E 149,171 138,300 131,758 127,628 125,073 121,050 115,829 113,590314D CR 202,571 187,809 158,684 141,878 132,936 119,371 96,246 91,815314D LCR 210,299 194,974 159,347 138,481 121,038 107,170 96,709 89,206315D L 149,164 138,294 123,782 117,241 118,586 112,759 105,060 102,573316E 219,981 203,950 176,440 153,894 144,011 0 0 0316EL 215,879 200,147 173,235 154,453 139,677 125,793 0 0320E L 226,112 209,635 192,540 180,885 172,435 0 0 0320E LRR 256,069 237,409 194,067 177,790 156,528 134,590 0 0321D LCR 269,592 249,947 206,357 193,402 171,566 157,135 139,167 126,018324E L 278,943 258,615 219,372 203,271 181,842 165,542 145,589 0329E L 327,810 303,922 255,305 232,402 210,538 186,235 181,366 0336D L 297,178 275,522 237,279 225,890 207,501 193,616 181,057 165,367336E L 346,366 321,126 283,770 262,417 238,971 223,848 230,178 186,967345D L 336,518 311,995 272,723 252,268 253,405 240,082 227,344 208,242349E 505,608 468,763 434,234 377,565 344,521 325,827 301,438 268,728349E L 510,646 473,434 458,044 411,538 396,225 382,084 376,453 0365C L 641,082 594,365 497,719 441,044 390,499 351,788 351,933 300,767380D CR 104,368 96,762 89,421 82,628 81,637 77,591 73,648 71,263M313D 198,265 183,817 143,577 137,157 117,457 104,172 92,144 78,991M315D 180,055 166,934 150,953 143,897 116,495 109,507 99,997 89,722M316D 0 194,090 165,696 149,017 148,276 138,044 116,694 107,483

CATERPILLAR

DRAFT

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Section VIJanuary 2018

M318D 0 200,671 168,359 170,261 155,205 137,521 111,090 104,889M322D 0 306,274 259,536 245,229 218,454 197,655 177,725 157,155

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011120D 159,445 147,825 128,770 118,700 112,963 103,496 96,280 88,769130G 182,618 169,310 145,867 127,798 114,886 103,701 0 0135D 176,168 163,330 141,976 137,667 122,376 111,991 104,195 93,057135G 215,094 199,419 179,533 174,022 165,075 161,663 156,299 151,806160D LC 196,714 182,379 149,475 139,760 128,997 116,867 108,388 99,822160G LC 211,122 195,737 173,011 154,911 144,042 0 0 0180G LC 217,767 201,898 162,400 164,552 147,199 136,863 129,854 122,972200D LC 214,487 198,857 171,460 153,730 148,853 135,483 123,108 112,605210G 246,220 228,277 191,409 168,891 149,215 0 0 0210G LC 237,437 220,135 179,884 166,740 151,829 0 0 0225D LC 254,734 236,171 200,202 178,346 165,281 152,862 134,072 121,155240D LC 155,708 144,361 131,026 125,843 120,766 126,871 124,470 118,318250G LC 278,081 257,817 206,115 177,861 155,083 135,845 0 0270D LC 257,518 238,752 202,409 181,586 162,769 150,268 144,496 131,394290G LC 327,963 304,064 246,492 214,565 189,389 165,516 0 0350G LC 392,903 364,272 291,973 235,279 200,861 189,363 0 035D 60,290 55,896 47,650 43,293 40,797 36,391 34,229 32,374450D LC 503,222 466,552 373,415 316,266 259,843 238,822 214,786 175,825470G LC 502,156 465,562 382,545 350,754 330,815 295,925 0 050D 110,487 102,435 60,073 57,170 53,391 48,912 45,250 42,55160D 72,749 67,448 64,275 66,162 70,414 65,768 63,176 61,189650D LC 235,388 218,235 206,114 205,997 205,708 207,767 225,980 211,56775D 120,822 112,018 93,825 90,585 81,967 73,517 69,286 64,247850D LC 1,303,762 1,208,754 932,090 760,581 620,113 531,826 455,216 347,11385D 137,139 127,145 110,891 100,862 91,589 84,634 78,901 73,417

MODEL 2018 2017 2016 2015 2014 2013 2012 2011MX182 26,083 24,183 21,184 19,793 17,731 15,965 14,555 13,290MX202 34,024 31,545 28,769 26,959 25,752 23,815 22,856 22,149MX272 46,419 43,037 37,633 34,514 30,918 28,318 26,546 23,794MX352 47,534 44,070 38,603 35,405 31,716 28,894 26,592 24,484MX502 63,564 58,932 51,285 47,114 42,205 37,381 33,046 29,160MX9 21,131 19,591 17,004 15,595 13,970 12,397 11,369 10,688XT1600 466,353 432,368 301,791 222,908 164,507 122,793 91,661 58,422XT855 30,101 27,907 24,706 234,575 22,467 20,839 19,578 18,679

MODEL 2018 2017 2016 2015 2014 2013 2012 2011DX255LC 202,038 187,315 157,753 136,549 113,177 92,954 85,937 65,370DX300LC 238,019 220,674 164,029 149,000 140,758 110,593 95,705 80,636DX350LC 229,822 213,074 189,748 171,533 153,364 138,928 125,427 112,750

DEERE

DITCH WITCH

DOOSAN

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011GE 283Z 38,522 35,715 31,231 28,644 25,660 20,835 16,644 13,328GE 353 45,253 41,955 36,751 34,019 30,473 26,665 24,491 21,981GE 603 61,745 57,246 50,204 46,045 41,247 37,068 33,533 28,632GE 753Z 87,175 80,822 69,733 63,956 57,292 50,531 44,323 39,079

MODEL 2018 2017 2016 2015 2014 2013 2012 2011XL 3100 IV 273,844 253,888 218,155 200,080 179,235 163,613 0 0XL 3200 III 173,372 160,738 138,659 127,170 113,921 100,704 84,884 71,527XL 3300 III 287,946 266,963 229,706 210,675 188,725 161,330 136,324 116,551XL 4100 IV 386,129 357,991 307,606 282,121 252,727 230,983 0 0XL 4200 III 306,196 283,883 217,091 180,351 160,940 123,713 100,880 0XL 4300 III 363,256 336,785 289,783 265,774 238,082 217,064 186,704 161,380XL 5100 IV 402,221 372,910 320,424 293,876 263,258 240,608 0 0XL 5200 III 238,231 220,870 190,099 174,350 156,184 136,024 120,937 106,711XL 5300 III 456,457 423,194 363,360 333,255 298,534 245,749 202,306 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011EX1200-6 1,618,560 1,500,612 1,292,315 1,185,247 1,061,756 938,001 835,086 742,765EX1200-6SHVL 1,752,863 1,625,128 1,408,512 1,255,230 1,110,826 988,903 875,623 773,861EX1900-6 3,681,619 3,413,331 2,946,302 2,702,201 2,739,478 1,997,691 1,650,134 1,248,019EX2500-6 3,419,738 3,170,534 2,734,718 2,508,147 2,246,823 1,980,129 1,823,133 1,731,123EX3600-6 4,503,158 4,175,003 3,607,501 3,308,618 2,963,894 2,695,785 2,448,588 2,294,745ZAXIS 120-3 194,742 180,551 155,431 144,047 129,039 112,114 101,417 90,317ZAXIS 135US-3 189,083 175,304 152,144 139,561 128,373 115,321 104,003 99,262ZAXIS 160LC-3 124,102 115,058 91,466 86,815 80,720 72,363 67,346 62,047ZAXIS 17U-2 373,601 346,376 30,360 27,846 24,945 23,521 22,309 21,030ZAXIS 190W-3 468,113 434,001 373,433 342,493 306,809 259,240 216,365 180,866ZAXIS 200LC-3 307,527 285,116 245,472 225,238 201,771 184,881 143,685 113,499ZAXIS 220W-3 528,814 490,278 420,961 386,084 345,858 284,599 241,988 206,703ZAXIS 225USLC-3 322,079 298,608 257,008 235,715 211,155 194,362 167,633 140,064ZAXIS 450LC-3 688,687 638,501 551,138 505,476 452,810 362,651 296,948 222,171ZAXIS 50U-3 66,329 61,495 53,944 49,718 45,483 42,783 39,489 37,228ZAXIS 60USB-3 92,582 85,836 74,057 68,857 61,683 54,655 48,510 42,934ZAXIS 75US-3 122,846 113,894 100,977 92,842 86,314 80,675 74,328 69,708ZAXIS 85USB-3 124,588 115,509 100,078 93,615 85,944 79,717 73,561 67,689

MODEL 2018 2017 2016 2015 2014 2013 2012 2011R110-7A 119,274 110,583 958,541 85,927 69,618 64,552 59,377 54,577R130LC 126,227 117,029 102,076 93,857 85,123 79,537 73,133 68,853

HITACHI

HYUNDAI

GEHL

GRADALL

DRAFT

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Section VIJanuary 2018

R140LC-9 148,574 137,747 119,387 107,036 88,760 74,444 0 0R140W-9 0 0 215,635 197,769 177,163 150,115 127,202 0

DRAFT

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Section VIJanuary 2018

R145LCR-9 145,922 135,288 105,309 93,025 78,587 64,636 53,868 0R160LC-9 156,687 145,269 114,248 96,758 81,354 66,120 59,362 0R16-9 29,898 27,719 24,370 23,681 24,244 24,385 24,064 0R170W-9 0 0 263,029 241,237 216,103 194,064 174,282 0R210LC-9 175,351 162,573 138,271 127,691 115,384 106,398 97,749 90,521R210LC-9LR 175,351 162,573 138,271 127,691 115,384 106,398 97,749 0R235LCR-9 199,129 184,618 154,707 150,630 140,200 130,776 0 0R250LC-9 203,510 188,680 163,061 150,410 138,727 121,470 116,391 113,492R290LC-9 226,621 210,107 179,506 162,094 152,603 139,886 126,880 116,277R290LC-9LR 202,786 188,009 173,864 175,809 178,697 170,837 163,883 166,398R320LC-9 275,531 255,452 189,791 168,052 150,576 124,396 98,884 0R35Z-9 51,005 47,288 391,386 36,698 33,878 30,018 0 0R380LC-9 291,385 270,151 219,582 196,972 159,158 135,898 107,573 0R480LC-9 347,452 322,133 248,592 247,620 233,448 209,246 171,811 0R520LC-9 0 0 341,263 312,989 280,378 233,159 193,901 0R55-9 72,262 66,996 55,174 51,350 43,076 40,505 39,442 0R55W-9 0 0 83,471 76,555 68,579 55,427 44,800 0R60CR-9 76,034 70,493 63,305 59,187 57,432 54,258 0 0R800LC-7A 855,980 793,603 685,019 628,266 562,806 498,004 392,216 309,622R80CR-9 101,291 93,910 85,474 82,177 77,946 70,945 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 201135N-3 47,312 43,865 37,456 35,110 33,463 31,402 29,184 27,24355N-3 69,815 64,727 55,300 51,293 47,174 43,621 40,571 37,67880VX 84,367 78,219 67,784 64,018 58,842 54,616 50,316 46,203

MODEL 2018 2017 2016 2015 2014 2013 2012 20118018 26,645 24,703 21,570 20,412 19,002 18,162 16,635 15,1358025ZTS 41,360 38,346 32,510 30,128 27,292 25,744 22,783 19,9778030ZTS 47,999 44,501 37,359 33,628 29,357 26,785 23,946 21,3608045ZTS 69,763 64,679 54,045 49,712 44,183 39,205 34,180 26,7538055 75,935 70,402 60,763 59,531 57,438 55,258 52,605 47,597MICRO 8008 19,516 18,094 15,704 14,404 12,903 11,514 10,316 9,5178065 80,358 74,502 61,670 52,574 46,230 39,908 33,647 28,8818085 85,334 79,116 68,561 64,729 59,494 55,220 50,875 0JS145 115,322 106,918 85,974 89,462 76,623 59,373 55,473 47,859JS160 127,021 117,764 99,803 96,288 92,848 81,202 61,826 57,193JS200 135,076 125,232 107,016 96,771 84,928 79,901 71,933 66,607JS220 174,700 161,969 138,158 119,791 115,505 103,181 81,575 82,957JS330 294,020 272,594 234,393 193,064 174,760 134,739 131,860 116,220JS460 310,055 287,461 248,128 227,571 203,860 147,110 125,899 96,981JZ235 234,862 217,747 187,469 171,890 153,982 121,928 97,699 78,138

IHI

JCB

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 201117SR-3 29,877 27,700 26,484 25,564 25,144 24,983 24,417 24,761215SRLC 295,910 274,347 236,127 215,733 193,254 158,051 131,503 109,20927SR-3 41,186 38,185 34,632 32,425 30,886 28,611 27,371 26,36950SR-3 49,586 45,972 40,319 37,188 34,076 32,035 29,626 27,89855SRX 80,454 74,591 66,184 63,210 58,491 0 0 070SR 103,479 95,939 83,898 80,149 74,345 66,591 64,004 59,31280CS 120,265 111,501 95,111 86,212 80,095 73,108 66,380 60,212ED195 259,625 240,705 207,501 195,181 174,844 153,398 136,196 123,134SK140SRLC-3 156,111 144,735 128,106 118,704 109,152 98,313 82,995 84,356SK17SR-3 35,838 33,227 29,279 26,348 23,400 21,059 19,018 18,416SK210LC-9 178,787 165,758 153,650 143,783 130,779 126,173 0 0SK350LC-9 259,874 240,936 232,628 227,864 228,943 0 0 0SK35SR-5 50,193 46,536 44,214 42,543 41,965 42,430 40,410 39,327SK850LC 946,296 877,337 757,296 694,554 622,188 568,306 513,275 460,572

MODEL 2018 2017 2016 2015 2014 2013 2012 2011HB215LC-1 247,801 229,743 194,538 177,016 151,633 146,058 0 0PC-09-1 17,801 16,504 15,053 19,039 14,010 14,766 13,276 12,937PC1250LC-8 1,217,320 1,128,611 1,002,204 941,747 884,203 947,843 797,395 749,402PC130-8 127,207 117,937 100,124 91,890 85,054 74,545 67,312 61,372PC138USLC-10 193,851 179,725 152,344 141,698 124,116 113,974 104,664 95,935PC160LC-8 178,720 165,696 135,088 126,635 117,031 105,833 98,214 0PC18MR-3 28,393 26,324 23,300 22,168 21,229 19,665 18,463 17,623PC200LC-8 193,322 179,234 136,637 130,015 136,960 129,278 117,689 112,365PC200LL-8 501,478 464,934 399,938 366,803 329,259 296,353 0 0PC210LC-10 228,874 212,196 179,110 152,279 134,212 0 0 0PC220LC-8 187,278 173,630 156,297 148,882 148,833 144,466 145,954 133,493PC220LL-8 574,530 532,662 458,199 420,237 376,159 287,897 244,330 219,987PC228USLC-8 299,590 277,758 202,291 161,712 134,107 110,123 85,601 0PC240LC-10 267,821 248,304 221,631 203,986 191,022 192,469 0 0PC270LC-8 184,615 171,162 156,819 152,041 147,284 153,765 144,695 165,648PC27MR-3 36,647 33,977 30,734 28,625 27,144 24,977 23,806 22,897PC290LC-10 278,817 258,499 221,444 209,830 203,650 195,752 0 0PC300LL-7E0 722,468 669,820 576,182 528,446 472,934 350,785 293,301 264,960PC308USLC-3 235,235 218,093 166,287 158,769 151,466 157,973 158,784 128,671PC350LC-8 298,478 276,727 230,287 203,551 178,307 169,362 158,449 147,071PC35MR-3 55,456 51,415 44,115 41,330 39,270 36,882 34,354 32,114PC360LC-10 358,269 332,161 283,622 247,093 218,305 203,418 0 0PC450LC-8 643,800 596,885 393,125 351,484 273,841 233,670 200,701 151,173PC45MR-3 112,132 103,961 78,282 62,527 52,021 39,569 33,689 287,171PC490LC-10 450,074 417,276 339,380 312,639 280,467 252,426 0 0PC55MR-3 64,999 60,263 51,411 47,710 43,877 40,552 37,714 35,023PC600LC-8 321,297 297,884 281,225 280,947 367,795 236,222 259,566 285,958

KOBELCO

KOMATSU

DRAFT

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Section VIJanuary 2018

PC800LC-8 1,036,759 961,208 767,979 661,235 554,772 484,208 406,966 385,594

MODEL 2018 2017 2016 2015 2014 2013 2012 2011K008-3 23,249 21,554 18,250 16,520 15,385 14,298 12,402 12,189KX018-4 28,663 26,574 20,094 21,604 20,283 18,511 0 0KX040-4 62,378 57,833 55,561 54,213 54,018 54,392 54,773 55,051KX057-4 79,567 73,769 63,351 57,953 51,543 48,354 44,376 40,081KX080-3 104,080 96,495 83,611 78,523 72,126 66,918 61,709 56,733KX121-3 64,046 59,378 52,088 48,000 43,895 41,294 38,098 35,924KX121-3S 34,266 31,769 29,800 34,735 31,895 65,965 32,103 31,158KX41-3 28,608 26,524 23,478 22,335 21,385 19,814 18,605 17,757KX71-3 39,330 36,464 32,938 30,694 29,081 26,814 25,545 24,543KX71-3S 37,978 35,210 32,032 29,149 26,982 26,017 24,894 23,026KX91-3 53,767 49,849 41,810 39,593 35,935 33,619 30,546 28,208U17 29,302 27,167 23,979 22,839 21,679 21,411 20,862 18,720U25 36,739 34,061 31,133 28,526 27,154 26,609 25,478 24,698U35 52,106 48,309 41,379 38,775 36,883 34,630 32,230 30,112U45 67,880 62,934 54,671 48,792 46,691 43,846 40,288 37,793

MODEL 2018 2017 2016 2015 2014 2013 2012 201175 130,428 120,923 102,938 92,991 86,566 79,028 69,170 68,647135 161,758 149,970 127,429 114,578 107,477 99,169 84,997 76,075225 195,748 181,484 161,152 144,238 136,874 125,440 113,283 105,020160 X2 170,761 158,317 129,275 118,314 111,132 100,598 93,001 80,417250 X3 284,028 263,330 216,410 196,753 175,479 143,327 0 0290 X2 388,629 360,308 283,313 236,137 195,986 154,147 136,700 141,389300 X3 294,160 272,724 255,669 246,863 235,837 233,166 0 0350 X3 359,786 333,567 260,795 232,935 205,770 166,943 0 0470 X3 476,495 441,772 395,097 379,455 359,193 0 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011E175B 200,969 186,324 160,333 147,050 131,728 110,135 91,569 75,988E18B 27,725 25,705 22,358 20,582 18,922 16,521 16,159 13,654E215B 92,548 85,804 96,494 69,785 59,998 67,414 59,092 57,345E27B 42,583 39,480 32,566 29,141 25,027 22,050 20,706 16,988E35B 55,902 51,828 44,480 41,673 39,588 37,183 34,638 32,382E50B 46,462 43,076 39,884 39,075 44,923 39,886 41,685 39,887E55BX 88,880 82,403 53,326 40,500 32,729 26,459 16,119 11,818E70B 117,498 108,936 93,988 86,201 77,219 68,835 56,563 46,392E80B 142,833 132,424 101,258 81,933 66,150 54,639 44,294 36,153

LINK-BELT

KUBOTA

NEW HOLLANDDRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011TC125 101,567 94,165 82,172 82,446 73,228 67,146 65,220 56,422TC16 27,128 25,151 22,260 21,192 20,312 18,795 17,639 16,842TC29 34,882 32,340 28,310 29,291 26,971 24,406 21,139 21,568TC35 47,319 43,870 37,041 33,270 30,323 27,484 23,207 21,861TC37 48,767 45,213 40,677 36,514 35,942 32,438 30,200 28,558TC48 72,930 67,616 57,597 51,918 47,297 43,616 39,083 35,919TC50 68,306 63,328 55,883 47,657 41,110 42,509 36,067 34,622TC75 99,496 92,246 77,261 68,945 60,239 55,754 46,928 43,856

MODEL 2018 2017 2016 2015 2014 2013 2012 2011EC140CL 113,843 105,547 92,047 85,571 80,636 74,222 73,710 72,478EC140LC 85,887 79,628 71,001 66,992 63,158 56,700 57,428 54,658EC20B 26,912 24,951 22,083 21,027 20,158 18,647 17,498 16,708EC20C 36,615 33,946 31,115 30,512 29,249 27,256 27,827 27,499EC210B LC 69,866 64,775 60,873 70,545 54,545 59,000 56,545 54,926EC250D 205,436 190,466 164,086 167,696 158,687 149,567 0 0EC27C 37,368 34,645 31,326 29,182 27,664 25,472 24,272 23,339EC290C 397,538 368,568 296,040 251,622 213,692 186,395 157,670 137,663EC330C 425,630 394,613 339,468 316,365 283,403 234,258 199,859 175,023EC330CL 697,075 646,278 480,299 377,720 296,804 235,885 171,051 140,347EC340D 272,449 252,595 216,722 202,000 186,822 175,239 0 0EC35 45,694 42,364 37,729 35,558 33,483 31,889 30,374 28,874EC35C 52,028 48,237 41,316 38,715 36,827 34,577 32,180 300,250EC480D 349,248 323,798 305,788 311,311 313,134 314,255 0 0EC55B 35,387 32,809 29,999 29,027 28,062 27,438 26,831 24,796EC700C L 392,744 364,124 334,229 324,645 350,791 349,536 313,790 304,422ECR235DL 224,312 207,965 180,899 164,008 151,251 0 0 0ECR28 48,213 44,699 37,692 34,880 33,969 28,620 27,321 24,585ECR305CL 318,689 295,465 225,843 190,145 174,630 146,112 131,998 101,984ECR38 50,236 46,575 41,930 41,279 36,283 35,118 31,851 28,877ECR48C 63,840 59,188 51,923 47,846 43,753 41,161 37,973 35,808EW160D 196,171 181,876 165,106 145,015 128,638 0 0 0EW55B 83,392 77,315 71,265 60,401 59,949 57,830 49,117 43,758

MODEL 2018 2017 2016 2015 2014 2013 2012 2011B7-5A 99,778 92,507 79,814 73,202 65,576 58,785 49,964 42,780VIO17 30,757 28,515 25,587 24,951 23,445 22,563 21,996 19,459VIO20-3 31,256 28,978 27,599 26,457 24,492 24,469 26,572 21,504VIO27-5 41,521 38,496 35,034 33,930 32,920 29,901 29,503 29,145VIO35-5 59,434 55,103 47,173 42,735 38,264 35,692 31,475 29,640

TEREX

VOLVO

YANMAR

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011120M 299,240 277,433 245,793 232,448 204,021 183,252 160,903 145,44812M 301,925 279,923 238,754 228,530 215,080 189,318 179,376 162,110140M 386,149 358,009 293,642 266,498 244,943 219,560 201,566 185,350140M2 416,379 386,037 318,062 309,384 272,526 252,688 0 014M 563,370 522,316 446,982 399,619 366,769 342,294 308,861 278,978160M 303,303 281,201 247,564 230,738 229,541 209,112 198,983 183,58616M 807,445 748,605 697,259 622,014 575,786 517,028 509,514 473,589725 463,071 429,326 367,484 333,713 300,234 267,386 227,242 213,404735 571,652 529,995 460,298 398,910 371,618 341,232 290,203 253,624740 624,283 578,790 502,677 491,638 436,195 387,307 345,465 300,338740 EJCTR 914,808 848,144 736,612 658,427 585,190 513,972 430,490 377,135740B 770,528 714,378 620,436 530,830 460,152 392,154 0 0140M AWD 291,029 269,821 242,661 263,504 239,932 226,055 210,842 196,402

MODEL 2018 2017 2016 2015 2014 2013 2012 2011C110 C 218,893 202,942 174,569 160,106 143,104 129,355 107,627 89,152C60 C 109,893 101,885 88,557 81,220 72,594 64,539 59,772 55,792C66 C 124,544 115,469 100,365 92,049 82,275 75,786 70,641 65,257C70 C 111,725 103,583 90,033 82,574 73,806 65,517 61,748 58,283

MODEL 2018 2017 2016 2015 2014 2013 2012 2011670G 266,137 246,743 216,497 203,987 179,860 170,578 159,736 148,889672G 385,434 357,347 282,074 245,032 221,738 185,161 162,976 149,413770G 348,878 323,454 255,684 224,938 200,678 180,293 165,097 152,074770GP 0 0 243,501 216,615 208,874 201,379 182,303 169,195772G 349,186 323,740 296,801 257,746 241,819 232,058 214,204 205,954772GP 351,388 325,782 243,469 242,922 230,936 209,861 211,905 215,118870G 234,234 217,165 195,213 195,559 207,040 172,350 169,133 161,622782G 347,934 322,579 255,371 238,101 218,753 210,651 202,136 184,160872GP 0 0 346,767 316,576 284,511 267,317 237,906 211,337

GRADERS

CHAMPION

DEERE

CATERPILLAR

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011HM300-2 558,330 517,643 442,957 398,794 354,437 282,546 254,371 222,312HM350-2 670,259 621,416 539,697 494,983 439,926 360,057 309,776 263,663

MODEL 2018 2017 2016 2015 2014 2013 2012 2011635B 92,723 85,966 75,500 69,246 61,893 59,503 57,060 53,944685B 167,236 155,049 133,265 123,044 113,500 105,966 87,084 87,010

MODEL 2018 2017 2016 2015 2014 2013 2012 2011G930 187,996 174,296 165,382 150,799 145,500 122,028 116,653 109,074G930B 225,103 208,699 194,338 181,854 169,440 0 0 0G940 191,931 177,945 174,855 170,745 147,018 141,346 124,594 118,746G946 304,567 282,372 227,632 212,140 214,922 176,073 156,940 142,614G960 267,544 248,047 215,107 170,875 153,497 143,820 127,404 111,675G970 134,663 124,849 117,381 116,783 137,932 132,775 139,509 124,703G976 300,038 278,174 232,509 237,964 191,932 177,381 163,172 151,658G990 283,906 263,217 203,041 189,161 173,035 167,418 161,255 145,622

KOMATSU

LEE BOY

VOLVO

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011814F II 449,094 416,367 334,074 306,091 280,788 251,583 220,436 196,471824H 759,622 704,266 682,234 623,872 572,317 456,663 400,497 358,973834H 979,808 908,407 931,183 853,001 782,565 701,176 617,822 544,259844H 1,396,021 1,294,290 1,078,081 979,391 898,518 805,068 714,023 656,502

CATERPILLAR

WHEEL DOZERS

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011630 41,272 38,264 35,985 32,436 32,000 28,976 28,862 27,918A770 66,954 62,075 55,736 53,641 54,431 50,229 0 0S100 31,561 29,261 24,626 21,994 19,912 18,195 16,426 15,432S130 30,338 28,127 24,600 23,859 23,703 21,737 20,903 20,790S150 29,894 27,716 24,453 24,299 23,496 22,495 21,457 21,656S160 32,207 29,860 26,179 27,701 25,416 23,205 22,265 22,425S175 31,557 29,258 25,532 25,195 24,719 22,697 22,143 21,973S185 38,611 35,798 31,117 29,686 29,585 26,934 25,671 25,266S205 35,920 33,302 29,740 30,329 30,235 28,254 27,430 27,724S250 37,171 34,462 30,568 25,942 29,892 29,008 28,328 27,912S550 42,145 39,074 33,665 31,951 29,877 27,301 25,687 24,997S570 45,528 42,210 36,557 34,513 34,627 30,318 27,925 28,223S590 46,034 42,679 37,307 33,441 31,763 26,991 24,550 23,096S630 48,046 44,545 38,763 35,222 33,544 29,854 28,515 28,276S650 52,837 48,987 42,346 39,214 37,128 33,703 31,735 31,046S70 18,539 17,188 16,803 16,283 15,989 14,761 13,685 13,613S750 64,281 59,596 49,224 45,118 42,087 37,170 0 0S770 65,687 60,900 50,508 45,892 44,725 39,640 0 0S850 72,243 66,979 55,844 51,518 47,914 41,952 39,626 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011440 44,201 40,980 35,305 32,448 31,210 27,763 26,380 25,768SR130 34,636 32,112 27,374 26,571 25,012 23,696 22,057 0SR150 36,027 33,402 27,283 24,076 22,836 19,718 17,377 0SR175 38,097 35,320 30,211 27,282 25,341 23,085 19,972 0SR200 45,649 42,323 33,172 29,928 27,503 24,043 20,004 0SR250 56,240 52,141 43,848 41,099 38,679 34,421 32,171 0SV185 46,043 42,688 34,368 31,234 28,254 24,358 23,137 0SV250 52,232 48,426 40,117 35,704 32,784 28,601 24,925 0SV300 56,240 52,141 43,848 41,099 38,679 34,421 32,171 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011226B III 36,538 33,876 29,945 28,925 28,675 27,309 25,703 0226B3 37,918 35,155 29,421 28,013 27,259 25,150 23,837 20,798236B III 45,852 42,510 36,618 33,675 32,402 28,846 27,403 0

SKID STEER LOADERS

BOBCAT

CASE

CATERPILLAR

DRAFT

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Section VIJanuary 2018

236B3 37,298 34,580 31,277 30,084 30,234 28,582 28,502 0242B III 45,852 42,510 36,618 33,675 32,402 28,846 27,403 0246C 46,704 43,300 37,521 36,012 35,307 32,975 31,629 30,784247B3 49,434 45,832 38,685 36,036 34,654 31,191 29,467 27,960252B III 49,859 46,226 39,858 36,003 34,773 30,764 29,042 0256C 57,488 53,299 44,828 42,006 39,548 35,201 32,898 31,580257B3 57,063 52,905 43,908 40,395 37,922 34,177 31,022 0262C 56,549 52,429 44,363 41,483 39,537 35,860 34,243 31,710262D 56,331 52,226 43,999 41,945 40,197 34,269 31,788 30,498272C 53,739 49,823 43,725 43,218 42,889 39,589 37,593 40,424272D 61,106 56,653 50,139 46,472 46,183 0 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011313 28,353 26,287 23,079 22,810 22,145 20,351 19,492 19,230315 33,714 31,257 26,653 25,643 24,650 22,475 21,140 20,747318D 39,151 36,298 29,843 28,216 26,819 23,266 21,707 0320D 45,277 41,977 34,938 32,219 29,903 25,380 23,829 0326D 0 0 35,763 34,497 33,410 29,763 28,238 0326E 59,340 55,016 49,750 43,028 39,972 36,858 34,606 33,607328D 56,587 52,463 44,120 41,352 38,921 34,638 32,373 0332D 56,587 52,463 44,120 41,352 38,921 34,638 32,373 0

MODEL 2018 2017 2016 2015 2014 2013 2012 20114640E T 34,103 31,618 27,552 25,556 24,294 22,510 21,345 21,1067810E 49,281 45,689 40,639 39,335 39,556 36,665 37,553 35,999

MODEL 2018 2017 2016 2015 2014 2013 2012 20112012 31,549 29,250 25,190 21,893 21,939 20,006 17,005 17,0782026 33,537 31,093 26,272 24,196 22,278 19,318 16,932 15,7272044 31,522 29,225 25,735 24,031 23,082 20,682 18,893 17,9612054 32,592 30,217 26,940 25,103 24,957 22,703 21,004 21,1264000V 73,602 68,238 60,311 52,019 51,790 0 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011L218 34,893 32,350 29,237 26,887 25,685 23,313 0 0L220 45,147 41,857 35,000 31,747 29,481 26,153 0 0L223 51,531 47,776 37,510 33,624 30,638 25,862 0 0

MUSTANG

NEW HOLLAND

DEERE

GEHL

DRAFT

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Section VIJanuary 2018

L225 51,564 47,806 40,885 38,419 37,070 33,689 0 0L230 53,653 49,743 45,259 42,481 42,308 38,580 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011MC110B 50,325 46,658 39,196 36,806 34,562 30,727 28,724 27,554MC110C 75,936 70,402 41,320 28,586 19,423 14,936 0 0MC115C 62,964 58,375 39,124 35,451 27,198 22,630 0 0MC135C 56,186 52,091 45,768 43,011 36,137 29,092 0 0MC60C 32,288 29,936 23,899 21,598 19,281 0 0 0MC70 32,251 29,901 25,470 24,522 23,544 21,456 20,162 19,779MC70C 31,099 28,833 24,652 24,091 23,161 0 0 0MC85C 29,048 26,931 23,901 22,905 23,429 0 0 0MC95C 45,580 42,259 32,884 26,178 23,569 0 0 0

VOLVO

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011RT360 34,655 32,130 27,336 25,071 24,409 21,396 20,055 18,779RT460 44,827 41,560 35,358 32,429 31,572 27,068 25,003 23,134RT560 51,511 47,757 40,740 37,366 36,379 30,759 28,078 25,924RT960 79,162 73,394 62,397 57,226 55,715 48,464 44,796 42,456TF300B 22,392 20,760 17,444 16,000 15,577 12,432 10,377 9,702RT60 12,346 11,446 9,852 9,035 8,797 6,475 6,018 6,016

MODEL 2018 2017 2016 2015 2014 2013 2012 2011246-FD 396,696 367,788 308,861 283,272 255,172 226,374 201,483 187,785400W-HD 655,409 607,648 510,291 468,013 421,589 366,511 337,621 307,2847036 353,576 327,810 275,289 252,481 227,436 194,035 174,255 142,2617036-HD 370,824 343,802 288,719 264,798 238,530 210,204 185,147 176,4047036-SD 388,070 359,791 302,146 277,114 249,625 220,984 196,037 182,0937648 551,923 511,703 429,720 394,117 355,024 307,223 283,166 256,0697648-SD 560,547 519,698 436,433 400,275 360,570 312,612 288,612 261,7608700 482,932 447,740 376,004 344,851 310,646 274,883 239,602 227,6179600-S 353,576 327,810 275,289 252,481 227,436 194,035 179,701 147,9519624 293,209 271,842 228,288 209,374 188,606 167,086 130,691 125,189

MODEL 2018 2017 2016 2015 2014 2013 2012 2011RT115 95,768 88,789 75,486 69,550 67,713 59,718 55,734 53,432RT55 68,639 63,637 54,287 51,093 49,743 43,018 37,326 32,595RT95 134,713 124,896 104,815 90,430 94,034 79,906 75,438 69,961HT115 169,587 157,229 132,021 121,083 117,886 101,525 90,738 76,405100 SX 9,946 9,221 7,782 7,137 6,959 6,242 6,043 6,041255 SX 22,184 20,568 17,359 15,921 15,525 14,044 12,087 11,807RT10 5,151 4,776 20,977 3,822 3,738 3,675 3,419 3,092RT12 11,952 11,081 8,694 7,424 7,073 5,743 4,905 4,816RT24 21,256 19,707 13,795 10,509 8,935 6,329 4,981 3,775

MODEL 2018 2017 2016 2015 2014 2013 2012 2011RT450 38,419 35,619 30,807 28,960 31,205 25,499 24,972 25,510T555 COMM 3 433,117 401,555 337,067 309,142 300,977 238,092 203,944 188,528T655 COMM 3 597,930 554,357 465,331 426,778 415,508 383,018 363,440 316,945T755 COMM 3 709,084 657,412 551,836 506,117 492,751 424,426 379,127 327,874T855 COMM 3 850,902 788,894 662,203 607,340 591,300 522,768 444,494 390,905

TRENCHERS

VERMEER

ASTEC

CLEVELAND

DITCH WITCH

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 20111021F 400,759 371,554 282,411 245,252 211,605 161,381 0 01121F 384,429 356,415 305,222 286,797 273,314 248,731 0 01221E 329,304 305,307 239,204 233,700 167,693 159,846 147,311 106,73721E 102,695 95,211 87,331 84,121 88,372 88,568 83,809 88,518221E 68,754 63,744 56,877 64,361 60,125 53,743 60,817 56,792521E 181,470 168,246 141,709 130,358 125,466 111,521 105,285 100,900621F 194,683 180,496 150,454 139,333 133,581 0 0 0621F XR 228,812 212,138 168,765 148,155 131,820 0 0 0621F XT 194,683 180,496 150,474 139,333 133,581 0 0 0721F 224,026 207,701 160,385 148,914 143,675 128,497 0 0721X FT 224,026 207,701 160,385 148,914 143,675 128,497 0 0821F 247,566 229,525 195,565 184,842 177,349 153,024 0 0921F 185,455 171,940 169,867 170,358 170,261 157,542 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011914G 103,867 96,298 82,442 82,008 84,703 71,845 68,703 67,855950G 78,270 72,566 66,426 66,171 68,483 66,306 56,883 57,477962H 185,943 172,393 146,137 134,811 138,763 131,969 126,005 117,539966H 240,209 222,704 155,889 210,497 187,379 171,590 161,468 152,992966K 406,212 376,610 328,196 299,941 288,929 259,745 243,318 0972H 313,759 290,895 244,552 213,713 224,994 193,950 181,429 174,649980H 330,715 306,615 262,718 244,971 251,120 241,559 225,691 222,579980K 527,510 489,069 422,043 395,198 386,263 345,549 334,327 0988H 751,353 696,600 567,591 534,864 491,986 417,915 363,962 331,265990H 370,672 343,660 282,201 288,374 404,216 308,760 183,645 195,230992K 1,695,540 1,571,982 1,158,075 928,436 906,436 741,367 689,193 498,462993K 925,559 858,111 662,222 556,148 768,830 396,072 628,583 570,335IT38H 210,628 195,279 168,699 158,597 171,058 147,309 139,737 138,780IT62H 429,947 398,616 313,191 267,788 237,876 202,641 174,724 168,189

MODEL 2018 2017 2016 2015 2014 2013 2012 2011304J 95,752 88,774 77,647 73,909 75,495 69,495 67,207 69,239344J 149,034 138,173 113,799 103,944 100,347 84,617 78,806 70,943444K 187,648 173,973 144,238 133,097 132,757 119,314 111,861 108,170524K 196,815 182,472 153,687 141,332 135,911 120,823 113,899 109,150544K 212,754 197,250 163,789 147,259 138,927 124,589 117,776 114,711624K 267,054 247,593 187,477 163,586 149,840 129,199 112,582 101,850644K 266,866 247,419 202,277 189,444 183,363 160,065 148,094 146,318724K 363,742 337,235 243,765 200,340 184,972 139,601 121,924 98,239844K 528,068 489,587 385,792 317,203 278,193 233,610 216,383 188,864

WHEEL LOADERS

CASE

CATERPILLAR

DEEREDRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011AWS36 96,580 89,542 75,575 69,314 64,682 57,082 52,427 49,916AWS46 111,206 103,102 86,670 79,489 74,177 64,577 57,380 52,656

MODEL 2018 2017 2016 2015 2014 2013 2012 2011HL730-9 133,804 124,053 96,015 90,485 83,228 63,325 57,262 0HL730TM-9 1,469,913 1,362,797 111,365 98,964 87,008 79,832 70,626 0HL740-9 163,523 151,607 124,422 116,931 112,297 97,242 90,471 0HL740TM-9 154,226 142,987 120,946 107,973 103,727 84,492 85,767 73,982HL740XTD-9 159,238 147,634 125,307 110,736 109,199 92,275 87,086 78,974HL757-9 177,867 164,906 135,251 127,450 118,671 106,397 98,725 0HL757TM-9 150,362 139,405 135,165 126,888 130,640 118,511 117,966 0HL757XTD-9 230,439 213,647 156,932 131,854 116,247 97,033 84,002 63,873HL760-9 211,495 196,083 150,762 139,200 124,642 101,606 85,584 0HL760-9A 218,243 202,339 170,635 164,566 151,868 136,950 128,415 124,543HL770-9 883,472 819,092 343,355 208,346 133,155 73,544 67,924 0HL780-9 561,872 520,927 342,716 268,000 221,812 158,120 133,454 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011406 56,116 52,027 41,705 40,133 39,853 37,715 35,628 33,448406B 73,597 68,233 59,735 55,589 52,502 52,805 44,976 47,175409B 65,047 60,307 51,568 56,567 50,951 44,683 47,322 0456HT 245,461 227,573 173,638 144,176 135,819 110,613 92,153 95,516212SU 119,414 110,712 94,471 87,725 84,631 76,382 71,681 69,579

MODEL 2018 2017 2016 2015 2014 2013 2012 201160ZV-2 161,530 149,759 123,701 114,144 114,584 103,012 96,655 93,50165TMV-2 156,428 145,028 126,865 130,150 125,492 111,585 113,168 105,79765ZV-2 208,044 192,883 148,244 130,582 114,862 97,964 88,054 72,92170TMV-2 305,118 282,883 224,514 196,423 170,347 150,126 133,819 111,27470ZV-2 200,329 185,730 154,871 143,354 137,399 119,065 110,301 105,43290Z7 366,127 339,447 293,947 274,479 268,032 0 0 092ZV-2 354,322 328,502 287,312 259,982 249,394 223,749 0 0

GEHL

HYUNDAI

JCB

KAWASAKIDRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011WA100M-6 88,641 82,181 68,736 65,203 64,153 59,719 54,323 0WA200-5 177,166 164,256 135,171 121,052 112,626 98,031 88,725 71,608WA320-5 94,936 88,018 80,776 80,671 73,912 77,278 79,724 77,733WA380-6 203,453 188,627 162,673 159,914 151,518 139,619 126,851 129,741WA380-7 258,893 240,026 209,129 194,920 192,796 182,210 169,857 171,000WA430-6 289,833 268,712 211,306 180,827 155,982 149,243 126,023 113,668WA470-6 429,588 398,283 288,311 230,805 201,048 150,275 124,185 98,354WA470-7 358,718 332,578 275,875 241,338 228,565 193,637 170,032 127,264WA480-6 323,459 299,888 263,569 238,529 229,260 206,070 188,127 177,700WA500-7 668,568 619,848 377,774 251,937 187,261 0 0 0WA600-6 453,559 420,507 345,367 366,892 284,386 278,428 238,572 202,350WA70-6 46,878 43,461 39,438 38,946 50,611 40,950 37,388 0WA800-3 1,690,973 1,567,748 1,301,097 1,193,301 1,144,739 957,618 859,335 747,278WA900-3 774,368 717,938 594,229 535,237 680,782 604,588 467,497 357,820

MODEL 2018 2017 2016 2015 2014 2013 2012 2011W110B 167,387 155,189 122,185 104,688 89,114 79,900 74,694 60,180W110B TC 194,066 179,924 152,405 139,778 134,090 112,403 99,368 90,352W130B 216,595 200,811 161,468 141,291 128,444 112,306 100,852 89,576W130B TC 272,313 252,469 212,292 190,990 177,982 144,959 131,039 120,823W170B 182,347 169,059 140,865 130,549 125,238 108,257 100,316 95,891W190B 111,148 103,049 86,410 90,118 74,753 68,888 78,670 53,731W50B TC 99,403 92,160 77,696 71,260 68,360 62,844 56,783 53,065W80B TC 111,616 103,482 82,466 76,820 71,020 54,561 55,158 50,960

MODEL 2018 2017 2016 2015 2014 2013 2012 2011TL100 50,748 47,049 41,740 43,166 43,860 39,130 42,455 38,337TL120 97,450 90,349 76,522 74,238 68,664 61,692 58,161 50,960TL210 144,743 134,195 113,626 104,700 98,973 94,915 86,278 81,004TL260 158,332 146,794 117,735 100,417 90,062 96,230 75,384 71,280TL65 66,039 61,227 51,909 42,350 44,367 37,594 33,293 25,992TL80 92,456 85,718 61,689 55,187 51,494 40,787 35,546 31,661

KOMATSU

NEW HOLLAND

TEREXDRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011L110G 270,015 250,339 213,264 188,350 181,392 152,083 138,175 0L120F 165,649 153,577 135,146 141,444 140,166 129,461 128,546 130,425L120G 243,632 225,878 211,133 214,507 204,334 188,650 0 0L150 222,106 205,920 166,731 156,292 151,243 130,964 120,671 119,580L180 295,347 273,825 241,944 218,988 210,921 189,971 173,423 163,812L20F 77,470 71,825 53,427 43,249 39,025 31,798 22,642 0L25F 55,267 51,240 48,468 45,107 46,256 43,484 43,103 0L350F 387,449 359,215 307,894 372,079 300,041 269,554 262,765 245,864L45F 239,319 221,879 154,774 117,491 85,820 72,082 56,586 51,097L45G 125,764 116,599 95,204 91,869 88,376 0 0 0L50G 141,024 130,747 116,711 98,838 99,286 0 0 0L60F 205,361 190,396 158,790 146,937 140,802 122,088 113,095 108,103L60G 181,154 167,952 151,469 143,030 141,938 0 0 0L70F 205,361 190,396 158,790 146,937 140,802 122,088 113,095 108,103L70G 204,439 189,541 164,825 155,003 151,995 0 0 0L90B 187,684 174,007 146,559 134,802 129,696 115,289 108,774 104,240L90F 151,545 140,502 123,273 117,761 124,680 118,524 109,616 108,339L90G 217,072 201,254 180,973 172,222 173,043 0 0 0

VOLVO

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011AWP-40S 0 0 9,581 9,120 8,754 8,259 7,648 7,561GS-1530 10,383 9,626 8,260 7,713 8,135 6,934 6,406 6,254GS-1930 12,077 11,197 9,749 9,723 9,100 8,707 8,382 7,620GS-2046 22,360 20,731 17,687 16,704 15,793 13,968 12,845 12,219GS-2646 18,407 17,065 14,326 14,082 13,740 12,051 11,337 10,604GS-2668RT 39,289 36,426 30,261 27,359 25,698 24,538 21,911 20,320GS-3232 25,739 23,864 21,693 20,621 19,210 17,567 15,947 17,264GS-3268RT 50,445 46,769 38,324 34,175 31,660 30,944 26,558 23,101GS3384RT 35,776 33,169 31,139 33,083 30,064 21,654 20,584 20,237GS-3390RT 48,217 44,703 38,440 34,616 33,062 30,729 26,682 24,041GS-5390RT 76,631 71,046 60,382 55,041 50,333 41,094 36,863 34,257S-100 0 0 153,002 140,326 133,540 119,372 115,359 104,111S-40 61,463 56,984 46,376 46,655 44,982 33,314 34,687 33,636S-45 81,392 75,460 63,263 58,843 54,097 49,780 45,125 42,711S-60 98,257 91,097 76,117 76,090 67,260 61,171 55,859 55,428S-65 121,751 112,879 96,593 86,554 80,670 74,625 70,084 61,417S-80 166,901 154,738 127,366 114,086 99,161 90,945 79,382 82,602SLC-24 0 0 3,143 3,095 2,733 2,348 2,213 2,100TMZ-50/30 28,511 26,433 23,848 23,415 23,885 22,793 22,617 23,213Z-135/70 271,732 251,930 214,869 201,771 190,595 176,555 162,205 153,617Z-30/20 55,049 51,037 40,844 38,169 37,058 35,215 31,790 31,055Z-30/20N RJ 80,373 74,516 59,631 47,454 46,982 40,360 34,998 31,220Z34/22N 48,698 45,149 41,065 37,481 36,594 33,600 31,338 29,262Z-40/23N 47,421 43,965 40,200 39,449 36,643 36,544 31,642 30,241Z-45/25 RT 114,130 105,813 83,472 71,659 63,911 47,906 45,181 41,387Z45/25J 79,298 73,520 59,203 54,228 53,858 49,110 43,385 40,252Z-45/25J BI-EN 77,609 71,953 60,815 56,095 53,813 47,672 45,058 42,539Z-45/25J DC 52,162 48,361 44,745 42,671 39,909 37,356 32,567 34,935Z-60/34 112,358 921,340 87,187 80,890 69,641 63,784 59,389 53,447

MODEL 2018 2017 2016 2015 2014 2013 2012 2011T60 70,782 65,624 55,185 50,613 48,166 44,407 40,029 38,181T65J 74,569 69,135 58,322 534,893 50,903 45,737 41,641 39,023T80 99,643 92,382 77,761 71,318 67,870 60,096 54,805 53,339T86J 107,321 99,500 84,032 77,070 73,344 65,945 60,716 57,270A125J 255,865 237,219 199,486 182,959 174,112 152,905 147,911 140,826A60J 86,655 80,340 67,518 61,925 58,932 53,355 48,976 47,056

LIFTING EQUIPMENT

GENIE

AERIAL LIFT

GROVE

DRAFT

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Section VIJanuary 2018

A80J 135,761 125,867 105,881 97,109 92,414 512,746 75,598 72,130

MODEL 2018 2017 2016 2015 2014 2013 2012 2011E300AJ 26,474 24,545 25,663 33,223 25,114 27,184 23,237 23,574E300AJP 45,491 42,176 41,677 38,813 35,605 308,764 30,204 26,124E400AJP 83,905 77,790 62,047 56,671 48,566 42,090 37,441 31,922E400AJP N 66,591 61,739 52,132 48,224 46,263 40,122 36,270 34,079E450A 31,024 28,763 29,022 38,052 28,700 27,101 26,835 26,995E450AJ 42,908 39,781 40,845 46,351 39,799 35,896 35,307 34,609M400A N 66,591 61,739 52,132 48,224 46,263 40,122 35,965 33,761M450A 0 0 50,774 46,877 44,970 39,505 35,983 33,809M450AJ 106,993 99,197 80,104 70,395 64,269 54,894 48,753 44,785M600J 135,706 125,816 104,392 94,259 88,421 77,596 70,809 66,832M600JP 128,247 118,901 94,143 82,734 74,795 63,259 58,527 50,90815MVL 48,357 44,833 30,809 23,040 16,140 13,011 9,834 7,69020MVL 9,623 8,922 9,560 10,488 10,273 9,075 9,141 8,828E400AJPN 87,467 81,093 60,659 57,340 51,727 45,556 41,047 36,245E600J 0 0 72,992 66,944 63,708 56,926 52,488 50,7651250AJP 238,013 220,668 190,835 174,425 137,578 139,982 134,441 130,923150HAX 373,084 345,896 297,126 277,757 269,750 245,087 246,285 233,134450A II 45,659 42,332 36,540 34,323 33,495 30,579 29,030 30,266450AJ 84,562 78,400 68,693 63,358 57,496 45,740 42,779 40,552600A 99,938 92,655 84,268 73,680 72,746 67,029 60,796 57,132600AJ 113,589 105,311 97,883 84,748 85,594 72,601 65,241 64,894800AJ 171,717 159,203 135,785 127,733 112,943 99,124 91,927 91,252260MRT 24,350 22,575 23,761 25,496 21,892 25,606 23,355 20,034T350 36,718 34,043 28,287 26,912 24,945 22,360 21,089 20,948400S 59,522 55,185 55,947 51,717 48,798 41,112 37,911 34,392460SJ 81,234 75,314 66,307 62,360 60,969 52,904 43,697 42,494660SJ 126,076 116,889 99,592 87,739 85,475 74,587 68,065 66,451800S 177,933 164,967 135,648 121,380 112,098 100,098 88,750 86,5531230ES 17,678 16,390 15,020 13,520 11,912 9,323 8,157 7,3321930ES 10,589 9,817 10,124 9,938 9,471 8,438 8,476 7,5652630ES 13,422 12,444 13,278 12,036 11,372 10,370 9,015 9,8243369LE 23,151 21,464 22,345 20,939 16,435 18,567 17,582 17,2234069LE 63,863 51,638 47,678 38,982 35,524 32,940 29,631 24,786

MODEL 2018 2017 2016 2015 2014 2013 2012 20117127 75,461 69,962 53,910 45,206 39,382 32,708 27,201 24,0827135 493,498 457,536 281,320 188,235 106,803 85,097 57,545 40,2488243 113,206 104,957 78,309 63,583 53,636 42,327 34,732 29,4788841 49,429 45,827 39,294 36,665 37,283 32,231 30,394 29,6458850 60,779 56,350 47,568 43,626 41,389 34,394 32,076 30,448SJ7135 42,901 39,775 36,343 33,591 32,455 26,418 24,512 26,038

JLG

SKYJACK

DRAFT

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Section VIJanuary 2018

SJ45T 83,727 77,626 64,165 54,249 53,188 39,022 36,147 32,9813219 14,575 13,513 11,518 10,095 9,446 8,264 7,697 6,9323220 18,683 17,321 13,806 11,975 10,774 9,096 8,491 7,2294626 22,999 21,323 17,134 15,465 13,909 12,331 11,073 10,2534632 39,686 36,794 27,520 23,412 21,776 18,467 16,005 14,3056826 71,893 66,654 50,854 42,223 34,626 29,390 24,661 21,403SJIII 3219 9,634 8,932 7,882 8,210 8,022 6,952 6,121 6,433SJIII 3226 14,667 13,598 12,423 12,434 12,426 10,141 10,789 9,506SJIII 4632 21,723 20,140 19,477 18,130 17,592 13,163 13,162 13,450

MODEL 2018 2017 2016 2015 2014 2013 2012 2011TB120 169,264 156,929 132,049 121,109 115,252 101,058 91,063 89,392

SNORKEL

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011V417 66,380 61,543 57,635 52,349 51,064 46,715 43,889 44,194

MODEL 2018 2017 2016 2015 2014 2013 2012 2011585G 0 0 50,544 46,357 43,407 37,984 34,141 32,359586G 66,436 61,595 52,238 48,212 50,138 42,482 38,973 37,792588G 107,772 99,918 84,307 68,540 63,704 56,124 42,005 38,665588H 85,048 78,850 72,510 67,866 67,554 0 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011TH406 0 0 87,066 79,251 74,917 63,797 61,183 53,751TH514 114,981 106,602 108,517 102,543 103,766 98,622 89,955 104,248TL1055C 0 0 132,532 124,170 123,485 104,604 90,807 85,925TL1255 155,540 144,206 121,729 109,745 113,553 99,909 90,792 87,551TL1255C 168,794 156,493 136,384 123,248 115,922 102,542 95,000 91,032TL642C 114,267 105,940 94,195 88,074 83,852 0 0 0TL943 129,274 119,853 99,071 91,205 87,308 78,323 69,510 70,494TL943C 146,297 135,636 107,915 98,550 88,106 72,737 64,095 58,416

MODEL 2018 2017 2016 2015 2014 2013 2012 20113200 0 0 58,360 54,021 50,584 44,442 40,147 38,3653400 0 0 62,086 57,470 53,811 47,057 42,788 40,297

MODEL 2018 2017 2016 2015 2014 2013 2012 2011CT5-16 0 0 46,190 42,363 39,667 35,202 31,671 29,841CT5-16 TURBO 0 0 51,118 46,883 43,898 38,542 35,046 32,825CT6-18 LOW P 0 0 51,118 46,883 43,898 38,542 35,046 32,825CT6-18 TURBO 0 0 55,736 51,118 47,865 41,624 37,901 35,537CT7-23 TURBO 0 0 64,172 58,855 55,110 48,702 44,309 41,995DL-10 0 0 108,481 99,494 93,161 84,145 81,149 79,145

ROUGH TERRAIN LIFT TRUCKS

BOBCAT

CASE

CATERPILLAR

DEERE

GEHLDRAFT

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Section VIJanuary 2018

DL-6 0 0 91,064 83,520 78,204 70,376 665,237 63,532DL-8 0 0 97,337 89,684 83,978 76,495 72,132 69,993DL12-40 0 0 108,481 99,494 93,161 84,145 81,149 79,145RS-5 0 0 70,310 65,021 60,882 54,057 49,977 48,186RS-6 0 0 80,008 73,990 69,280 61,705 57,192 55,457RS-8 0 0 80,485 74,157 69,438 62,878 59,354 57,664RS6-34 99,281 92,046 77,066 68,457 66,333 57,858 51,209 47,794RS6-42 89,018 82,531 60,461 62,693 60,605 50,647 48,352 48,680

MODEL 2018 2017 2016 2015 2014 2013 2012 2011GTH-1056 134,011 124,245 102,572 96,127 88,002 79,113 73,339 68,609GTH-1056C 0 0 168,492 147,415 133,991 113,938 100,744 92,134GTH5519 80,671 74,792 63,575 60,097 55,625 48,721 44,706 43,521GTH-636 78,775 73,034 58,084 54,611 52,723 47,844 42,668 41,501GTH-644 74,899 69,441 56,393 54,199 51,680 47,141 42,185 41,409GTH-842 0 0 79,761 69,132 64,732 58,322 52,280 49,198GTH-844 94,547 87,658 74,462 67,776 64,458 57,279 52,170 49,923

MODEL 2018 2017 2016 2015 2014 2013 2012 2011930 70,085 64,978 48,099 49,904 46,139 39,653 37,667 34,305940 77,625 71,969 62,226 60,149 55,074 49,022 41,091 45,061506C 0 0 53,834 49,157 46,029 40,844 37,808 35,655506C HL 57,788 53,577 46,857 42,110 44,097 40,792 39,237 38,559508C 0 0 68,088 65,210 61,060 53,750 49,181 47,379509-42 118,159 109,548 90,804 83,200 80,012 71,838 63,759 65,283520-40 98,971 91,759 63,280 63,260 56,335 46,474 41,551 39,413520-50 47,829 44,343 47,956 45,288 43,999 39,685 36,436 38,786530 0 0 54,793 50,718 47,491 41,074 37,142 35,066530T 0 0 56,152 51,977 48,667 43,263 39,898 37,974531-70T 76,101 70,555 59,160 54,021 50,582 45,009 41,553 39,872535-140 109,839 101,835 82,058 76,733 77,434 64,242 58,750 57,520536-60AGRI PL 150,953 139,953 113,419 100,161 87,318 73,646 59,966 60,440541-70T 81,143 75,230 62,985 58,001 54,310 48,630 45,473 43,967550 0 0 84,406 78,029 73,062 64,906 60,452 57,283550-140 108,875 100,941 84,628 79,001 73,973 66,740 61,722 59,081

MODEL 2018 2017 2016 2015 2014 2013 2012 2011G10-55A 155,920 144,558 124,379 113,784 105,527 89,465 82,461 76,811G12-55A 0 0 124,935 114,584 107,293 98,457 93,622 89,884G5-18A 0 0 47,107 43,204 40,455 35,471 32,448 30,870

JCB

JLG

GENIE

DRAFT

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Section VIJanuary 2018

G6-42A 94,276 87,406 76,206 71,142 69,166 54,073 48,933 46,645G9-43A 107,959 100,092 85,273 75,718 74,911 64,095 58,555 58,219

DRAFT

Page 85: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011LK100R 0 0 81,840 75,060 70,283 61,564 56,450 52,981LK50R 0 0 50,846 46,633 43,665 38,029 34,762 33,048LK60R 0 0 61,387 56,302 52,718 46,049 42,080 39,330LK630R 0 0 58,287 53,458 50,055 43,979 39,728 37,419LK641R 0 0 66,961 61,413 57,504 50,700 45,996 43,422LK80R 0 0 72,549 66,347 62,303 54,327 49,137 46,705LK848R 0 0 78,749 72,225 67,628 58,466 53,319 50,733LK10M22 0 0 40,476 37,123 34,761 29,994 27,572 25,674LK10P44 0 0 57,316 52,568 49,222 43,502 39,584 37,086LK6M22 0 0 32,054 29,398 27,529 24,046 21,837 20,537LK6P44 0 0 54,072 49,593 46,442 40,261 36,582 34,804LK8M22 0 0 35,636 32,684 30,604 26,816 24,141 22,986LK8P44 0 0 53,136 48,734 45,633 39,559 35,944 34,197

MODEL 2018 2017 2016 2015 2014 2013 2012 2011L-60 0 0 33,674 30,884 28,918 25,127 22,929 21,679LT-60 0 0 35,292 32,368 30,309 26,477 24,294 22,533M-80 0 0 41,126 37,718 35,318 30,263 27,845 26,246MT-80 0 0 46,625 42,762 40,042 34,583 31,391 29,664

MODEL 2018 2017 2016 2015 2014 2013 2012 2011AE5112 0 0 30,115 27,620 25,864 22,697 20,474 19,398AE6112 0 0 31,087 28,512 26,696 23,508 210,089 19,969AE8112 0 0 34,648 31,778 29,755 25,938 23,750 21,965MC10675 0 0 40,800 37,420 35,040 30,263 27,845 26,531MC5115 0 0 34,648 31,778 29,755 25,938 23,750 21,965MC5115FW 0 0 36,268 33,263 31,147 27,561 25,116 23,393MC5675 0 0 32,383 29,699 27,808 24,048 22,112 20,825MC6675 0 0 33,026 30,289 28,363 25,127 22,929 21,394MC8675 0 0 37,887 34,747 32,537 28,102 25,663 24,248RT/C 06-643 0 0 32,383 29,699 27,808 24,048 22,112 20,825RT/C 08-643 0 0 36,268 33,263 31,147 27,561 25,116 23,393RT/C 10-643 0 0 40,153 36,826 34,483 29,723 27,298 25,674S-10-648 0 0 41,449 38,015 35,596 30,803 27,845 26,531S-10-PP 0 0 39,505 36,232 33,928 29,452 27,026 25,389S-12-648 0 0 44,687 40,985 38,378 33,775 30,030 28,526S-4-P 0 0 31,087 28,512 26,696 22,968 21,020 19,684S-6-P 0 0 32,383 29,699 27,808 24,048 22,112 20,540

LIFT KING

LIFTALL

MASTERCRAFT

DRAFT

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Section VIJanuary 2018

S-8-P 0 0 36,268 33,263 31,147 27,561 25,116 23,677SHD 06-665 0 0 34,648 31,778 29,755 25,938 23,750 21,965SHD 08-665 0 0 39,182 35,936 33,649 29,182 26,479 25,104SHD 10-665 - 42,129 38,639 36,180 31,883 28,633 26,758 22,492

MODEL 2018 2017 2016 2015 2014 2013 2012 2011M427 108,455 100,552 84,312 77,072 72,167 64,448 58,342 55,522M428 135,905 126,002 106,249 96,288 90,967 80,321 73,250 69,721M459 126,022 116,839 96,512 88,516 82,883 72,739 67,190 63,082

MODEL 2018 2017 2016 2015 2014 2013 2012 2011R40 0 0 38,209 35,044 32,814 28,641 25,934 24,248R50 0 0 39,505 36,232 33,928 29,452 27,026 25,674R60 0 0 45,983 42,173 39,488 34,587 31,668 29,669R60 4WD 0 0 55,373 50,786 47,554 41,341 37,401 35,658R80 0 0 47,731 43,777 40,992 36,112 32,461 30,277R80 10K 2WD 0 0 53,753 49,299 46,164 39,990 36,582 34,518R80 10K 4WD 0 0 61,527 56,428 52,838 46,475 42,314 39,369R80 4WD 0 0 58,234 53,409 50,010 44,078 39,703 37,565RC60 0 0 40,473 37,120 34,758 29,720 27,570 26,242RT50 0 0 35,295 32,372 30,312 26,750 24,569 23,107RT60 0 0 36,264 33,260 31,143 27,559 25,386 23,960RT80 0 0 39,136 35,894 33,611 28,939 26,556 24,947

MODEL 2018 2017 2016 2015 2014 2013 2012 201110042 99,714 92,448 79,281 78,991 74,184 68,480 63,355 59,96710042 LCGCY 0 0 80,666 73,982 69,275 62,211 58,214 56,52710054 155,106 143,803 120,948 107,151 102,436 88,687 78,832 73,5516036 80,737 74,853 61,081 58,621 56,011 51,111 45,969 45,1398042 115,378 106,970 89,854 79,931 76,866 70,388 59,259 61,4559038

NEW HOLLAND

NOBLE

SKY TRAKDRAFT

Page 87: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011XR636 0 0 53,325 48,907 45,796 40,099 36,591 34,414XT637 0 0 52,706 48,339 45,263 39,581 36,070 33,868SR640 0 0 55,186 50,613 47,393 41,908 38,160 35,780XR641 0 0 55,186 50,613 47,393 41,908 38,160 35,780XR840 0 0 62,000 56,864 53,244 46,561 42,337 39,872XR841 0 0 62,000 56,864 53,244 46,561 42,337 40,145

UP-RIGHT

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 20114 TON 15,402 14,280 13,081 12,002 10,844 9,381 8,793 7,6224.5 TON 71,194 66,006 24,397 22,382 20,225 18,174 16,123 14,0705 TON 42,710 39,597 36,066 33,088 29,899 26,967 21,690 19,3466 TON 42,481 39,386 36,134 32,652 29,474 26,006 23,405 19,0717 TON 42,638 39,531 36,066 33,088 29,899 26,088 23,157 20,2258 TON 56,944 52,794 48,087 44,115 39,864 34,589 29,019 26,0879.5 TON 57,236 53,065 48,442 44,441 40,158 31,658 28,432 24,62310 TON 54,889 50,889 46,687 42,189 36,985 30,630 27,453 23,40412.5 TON 63,870 59,216 54,098 49,632 44,847 38,692 33,709 29,01814 TON 69,295 64,245 58,693 53,847 48,657 40,743 35,760 30,48416.5 TON 77,623 71,966 65,766 60,336 54,520 46,313 40,744 34,88021 TON 106,873 99,085 90,518 83,044 75,039 66,247 55,693 47,48426 TON 127,233 117,962 109,033 98,938 89,401 77,384 67,418 59,796

CRANES FOR TRUCK MOUNTING

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011RT-300-2C 254,959 236,379 200,751 184,119 171,495 145,470 133,612 128,452

MODEL 2018 2017 2016 2015 2014 2013 2012 2011GMK2035E 0 0 480,617 440,797 410,574 372,854 360,896 357,861GMK3055 741,927 687,862 596,968 563,803 591,352 507,797 490,076 508,056GMK4090-1 1,452,304 1,346,471 1,153,526 1,057,957 947,306 867,535 817,701 809,803TMS700E 706,488 655,004 580,532 553,530 533,477 389,388 419,965 476,930TMS800E 0 0 780,450 738,625 687,982 626,685 612,049 600,985GMK4115 1,471,145 1,363,940 1,171,010 1,073,991 1,000,353 911,543 844,628 808,182GMK5120B 1,456,163 1,350,049 1,159,085 1,152,047 1,073,056 977,453 936,899 947,290GMK6250 2,011,809 1,865,204 1,636,586 1,514,826 1,604,837 1,439,769 1,362,209 1,391,960GMK6250L 2,830,259 2,624,011 2,246,517 2,060,393 1,919,122 1,769,441 1,701,612 1,688,186GMK6350 3,775,983 3,500,818 2,995,355 2,747,190 2,558,828 2,335,864 2,273,878 2,233,275GMK7550 4,113,393 3,813,641 3,263,010 2,992,669 2,787,476 2,565,577 2,490,513 2,462,918RT530E-2 319,213 295,952 250,801 232,626 216,676 195,491 179,784 171,993RT540E 0 0 363,148 333,061 310,226 286,602 267,094 263,457RT640E 406,569 376,942 327,008 326,708 326,253 294,428 265,093 274,639RT700E 579,552 537,318 461,948 435,338 424,818 397,666 383,970 379,983RT880E 829,173 768,750 650,307 621,240 602,254 536,996 491,367 442,800RT890E 0 0 730,321 706,773 7,069,081 662,148 639,028 636,470RT9130E 1,364,513 1,265,078 1,102,875 1,051,425 1,044,090 975,600 906,468 900,695RT9150E 1,370,926 1,271,024 1,108,059 1,056,367 1,048,997 980,186 0 0

MODEL 2018 2017 2016 2015 2014 2013 2012 2011RTC80100 II 1,253,231 1,161,905 999,961 917,115 887,355 810,863 782,936 763,972RTC8080 II 982,572 910,970 781,446 716,703 689,872 629,051 588,659 582,478ATC-3200 3,290,302 3,050,531 2,603,454 2,387,758 2,224,040 1,993,057 1,882,304 1,801,154ATC-3250 3,344,040 3,100,352 2,654,331 2,434,420 2,267,502 2,024,827 1,902,630 1,849,758HTC-8640 SL 624,520 579,010 496,960 455,787 424,535 363,510 328,192 302,125HTC-8660 II 491,220 455,424 392,223 359,728 440,457 389,290 362,052 353,841

HYDRAULIC CRANES

BRODERSON

GROVE

LINK BELT

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011GT-900XL 1,188,623 1,102,005 949,250 870,604 859,523 794,152 766,113 768,119TT-300XL 584,683 542,075 459,776 421,683 381,101 298,877 253,860 217,809

MODEL 2018 2017 2016 2015 2014 2013 2012 2011RT230XL 306,201 283,888 240,577 220,645 205,515 181,766 162,950 164,873RT775 653,776 606,133 519,952 476,874 453,814 420,432 396,281 392,454AC 30 CITY 669,183 620,418 525,553 482,011 448,962 374,292 342,789 335,465AC 50-1 834,087 773,305 661,808 606,977 565,361 508,932 492,419 488,983AC 120-1 1,387,786 1,286,655 1,103,015 1,011,629 942,266 861,682 832,488 813,075AC 250-1 2,934,559 2,720,711 2,329,306 2,136,323 1,989,846 1,739,520 1,692,181 1,671,639AC 350 3,966,939 3,677,860 3,146,834 2,886,118 2,688,231 2,418,094 2,345,113 2,302,768T 340-1XL 377,412 349,909 300,326 275,443 275,741 252,610 244,906 237,064T 550-1 649,894 602,535 518,921 475,929 472,283 440,940 419,590 414,106T 560-1 654,332 606,649 522,014 478,765 475,326 438,878 422,784 412,168T 775 848,494 786,662 675,409 619,451 593,502 530,736 497,545 503,761

TEREX

TADANO

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011108 HYLAB 5 620,694 575,462 492,633 451,819 420,840 387,237 374,819 371,666138 HLS 1,036,934 961,370 822,144 754,029 702,328 649,910 634,731 634,691218 HLS 1,271,093 1,178,465 1,014,002 929,993 865,896 795,466 782,937 785,645348 HS 3,426,226 3,176,550 2,699,859 2,477,522 2,307,652 1,944,314 1,827,586 1,715,383LS-278H 3,194,503 2,961,712 2,518,631 2,309,962 2,151,578 1,749,339 1,630,601 1,538,127LS 308H II 1,224,589 1,135,350 976,904 895,968 834,537 774,939 751,827 753,136HC238H II 1,463,259 1,356,628 1,160,523 1,064,373 1,053,493 980,281 952,096 972,050HC278H II 2,393,943 2,219,491 1,898,656 1,741,351 1,755,823 1,662,686 1,630,601 1,658,204

MODEL 2018 2017 2016 2015 2014 2013 2012 20112250T 2,753,821 2,553,144 2,184,077 2,003,126 1,965,389 1,809,129 1,774,357 1,781,566777T 1,646,686 1,526,688 1,306,000 1,197,798 1,203,188 1,121,448 1,100,955 1,089,04510000 1,196,084 1,108,923 954,166 875,112 815,110 746,876 714,070 709,1431015 1,444,662 1,339,387 1,146,741 1,051,734 979,621 911,543 875,157 882,621111 1,077,102 998,611 853,991 783,238 729,534 687,680 641,333 619,919111B 1,101,216 1,020,968 873,110 800,772 745,867 698,259 652,022 631,08912000 1,308,568 1,213,210 1,038,711 952,655 887,336 822,063 810,291 8,203,279180 1,077,102 998,611 853,991 783,238 729,534 677,101 630,645 608,749222 1,143,095 1,059,795 911,893 836,342 778,999 726,824 703,940 687,975222B 811,508 752,371 679,077 660,007 654,936 585,926 557,099 580,5432250 SER 2 3,378,809 3,132,588 2,663,942 2,443,234 2,275,713 2,057,751 1,929,346 1,876,5092250 SER 3 3,443,473 3,192,540 2,714,925 2,489,994 2,319,266 2,110,650 1,977,447 1,910,0185000 566,067 524,817 449,302 412,076 383,822 362,356 347,390 346,2615500 650,412 603,015 516,219 473,450 440,988 404,674 387,472 388,147555 1,605,176 1,488,204 1,274,154 1,168,590 1,088,467 951,831 920,950 925,156777 SER 2 2,441,345 2,263,439 1,924,667 1,765,207 1,644,176 1,512,896 1,448,346 1,440,8918000 1,133,367 1,050,776 898,602 824,153 767,646 708,839 662,712 647,8428500 1,073,962 995,700 851,502 780,955 727,409 671,685 638,105 624,470999 SER 3 2,803,720 2,599,406 2,210,528 1,991,967 2,014,388 1,836,302 1,817,112 1,820,661

MODEL 2018 2017 2016 2015 2014 2013 2012 2011HC 110 861,236 798,476 709,307 688,867 683,570 612,518 582,767 606,150HC 165 1,990,601 1,845,542 1,569,318 1,439,300 1,340,613 1,155,430 1,068,242 1,018,473HC 275 2,931,532 2,717,904 2,311,297 2,119,806 1,974,461 1,684,093 1,552,803 1,467,290HC 50 765,216 709,453 607,372 557,051 518,856 482,337 448,772 431,555HC 60 788,099 730,668 623,787 572,106 532,880 487,787 459,784 445,941HC 80 886,137 821,562 702,583 644,373 600,191 555,915 523,108 514,990

LINK-BELT

MANITOWOC

TEREX

LATTICE BOOM CRANES

DRAFT

Page 92: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011 B155 17,778 16,483 13,888 12,736 11,685 10,322 9,385 8,446B65 12,396 11,493 9,962 9,086 8,335 6,849 5,871 5,382B265 30,597 28,367 23,143 21,226 19,474 16,423 13,842 11,495B300 19,922 18,471 14,763 13,540 12,422 10,976 9,809 8,873B350 53,534 49,633 41,775 38,417 35,244 29,682 25,754 22,350B400 65,532 60,756 45,191 41,470 38,568 33,611 30,120 25,972

MODEL 2018 2017 2016 2015 2014 2013 2012 2011BMP851 9,402 8,717 7,999 7,988 9,857 8,044 9,423 8,474BC472RB 377,965 350,422 294,245 269,867 194,044 116,024 72,288 46,582BMP8500 42,561 39,460 31,764 27,287 24,318 18,933 16,447 0BW151AC-4 166,824 154,668 129,823 119,067 114,441 100,075 87,065 83,352BW161AC-4 183,508 170,135 142,806 130,974 153,861 107,025 95,491 88,047BC462EB 524,579 486,352 405,181 371,611 306,457 210,724 150,418 111,054BC772EB-2 582,455 540,010 449,883 412,609 373,164 290,061 234,445 195,992BW900-2 23,359 21,657 21,858 19,746 19,164 16,300 14,751 16,088BW11AS 110,896 102,815 86,293 79,144 71,007 58,977 48,624 44,644BW5AS 75,304 69,816 58,487 53,641 49,533 43,677 39,351 36,420BW9AS 90,861 84,240 70,703 64,844 57,264 47,015 42,722 38,770

MODEL 2018 2017 2016 2015 2014 2013 2012 2011SV208 98,150 90,998 77,635 76,783 74,123 67,359 60,423 60,451SV210D 145,051 134,481 113,668 104,251 95,652 81,157 73,531 65,230SV210PD 156,866 145,435 122,926 114,528 105,082 90,320 78,820 70,758SV210PDB 164,955 152,934 129,266 120,401 110,471 96,866 85,962 76,838SV212D 156,911 145,477 122,962 114,528 105,082 90,320 78,820 70,758SV212PD 177,026 164,126 138,726 129,212 118,553 99,482 93,898 85,683SV212PDB 172,663 160,080 134,905 123,728 113,523 100,275 96,245 88,663SV216D 172,663 160,080 134,905 123,728 113,523 95,262 89,913 86,017SV216PD 188,359 174,633 147,169 134,976 123,843 110,303 101,310 97,927SV216PDB 196,206 181,908 153,301 140,600 129,003 110,303 103,843 100,574

COMPACTION

BEUTHLING

BOMAG

CASEDRAFT

Page 93: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010CP-433E 114,371 106,407 98,997 90,318 86,855 85,629 71,995 72,093 CP-56 182,198 170,966 165,405 140,414 133,285 120,794 113,057 101,428 CP-74 261,522 240,119 220,292 194,611 181,461 168,312 155,163 143,041 CS-423E 78,199 75,547 72,986 70,511 77,477 74,289 67,720 66,089 CS-44 127,069 124,758 110,150 100,932 93,524 81,071 83,959 - CS533E 83,779 97,468 81,465 88,408 84,549 77,077 77,637 76,052 CS-54 151,850 139,954 128,090 119,888 111,104 103,312 97,318 89,944 CB-22 39,132 36,692 35,193 32,602 29,525 28,584 27,544 24,972 CB-24 56,028 49,930 42,571 38,642 34,883 30,258 26,980 24,670 CB534D XW 110,714 102,657 95,188 88,261 88,518 75,883 83,238 70,189 CB-64 221,807 191,433 147,379 124,689 100,897 81,542 69,331 62,025 CB14B 32,226 30,120 30,414 28,753 27,320 26,214 25,154 24,137 PS-360C 190,693 175,140 162,166 150,078 137,570 125,065 115,058 105,054 816F II 624,114 570,483 523,380 419,417 350,094 318,896 291,165 263,435 826H 858,359 774,394 710,453 601,078 518,963 463,125 410,571 361,303 836H 1,221,478 1,116,514 1,024,325 880,267 748,882 601,078 499,252 433,564 815F II 862,151 781,882 733,817 679,109 560,534 488,670 459,926 427,587 825H 1,048,533 953,223 874,517 809,319 765,962 722,607 661,186 610,602

MODEL 2017 2016 2015 2014 2013 2012 2011 2010LP6500 24,150 15,694 10,198 6,627 3,924 3,603 1,819 1,757 CC800 29,701 29,615 25,809 24,058 22,425 21,475 19,487 18,600 CS142N 141,557 128,973 118,324 109,504 97,336 82,736 70,569 60,191 CA134D 7,207 65,898 57,709 60,495 52,683 46,252 43,547 41,071 CA150PD 83,926 77,345 76,921 67,409 60,542 50,493 51,422 49,364 CA250PD 875,896 87,048 81,424 81,673 65,169 66,642 60,180 63,213 CA602PD 93,129 87,451 82,117 77,111 73,742 67,992 63,846 59,952 CC222C HF 197,275 180,294 165,407 153,077 131,448 108,153 90,515 81,198 CC224C HF 197,275 180,294 165,407 153,077 133,110 113,144 96,172 CC232C HF 218,719 199,892 183,387 169,715 143,093 121,463 109,817 98,502 CC234C HF 223,009 203,812 186,983 173,044 153,077 126,455 104,463 CC424C HF 248,796 227,329 208,558 193,010 159,731 143,093 126,455 CC722C 347,703 317,476 291,263 269,548 232,944 176,371 153,077 136,438

DYNAPAC

CATERPILLAR

DRAFT

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010HD10VV 26,424 24,245 24,143 22,656 20,007 17,887 16,546 17,314 HD70HV 138,669 127,003 116,516 102,935 88,230 72,722 66,841 60,958 HW90B 10T 121,896 111,061 101,890 94,294 73,002 60,835 51,102 44,105 3205PB 77,740 72,086 72,005 66,840 62,495 54,960 528,721 49,945 3307PB 77,740 72,086 72,005 66,840 62,495 54,960 52,826 49,945 3412P 93,957 90,905 87,952 85,095 82,318 77,323 69,018 74,389 3520 97,422 92,702 99,079 83,940 85,797 75,389 76,682 71,648 3520PB 231,024 212,117 194,603 1,719,163 147,742 136,996 123,565 110,135

MODEL 2017 2016 2015 2014 2013 2012 2011 2010C550H 121,570 111,537 102,328 94,699 87,596 80,494 73,391 66,916 C560H 133,727 122,691 112,561 104,169 94,699 82,863 73,391 65,003 C766D 113,403 103,838 95,264 84,160 67,114 54,544 47,726 41,760 C812D 81,118 72,965 77,882 65,554 59,897 55,316 52,397 48,061 C815D 81,815 75,183 68,975 60,935 55,505 50,377 45,552 41,187 C835D 143,736 131,828 120,942 106,844 96,310 90,291 83,670 77,533 C840D 158,909 146,213 135,999 120,145 102,123 93,112 87,706 82,613 C852D 205,019 188,080 172,551 152,436 138,056 126,551 113,609 101,988

MODEL 2017 2016 2015 2014 2013 2012 2011 2010VMT160 45,042 41,328 36,962 33,056 28,685 26,440 23,646 20,661 VMT400 59,300 54,416 49,924 44,105 36,847 33,497 31,263 28,472 VMT500 68,308 62,683 57,507 50,804 44,105 39,080 421,306 32,381 VM115D 87,888 82,776 78,421 78,465 74,705 65,957 63,913 59,854 VM115PD 389,168 200,857 103,666 53,504 33,095 23,015 7,356 11,511 VM132D 116,029 105,485 95,890 87,731 78,994 70,298 65,479 61,192 VM146D 195,876 179,692 164,856 145,638 125,649 109,943 97,092 83,956 VM200D 201,232 184,765 169,509 149,748 130,690 111,631 95,296 88,489 VM46D 82,393 72,674 64,101 56,542 49,873 48,869 38,801 34,567 VM75PD 166,607 138,684 115,439 95,534 79,986 66,580 55,421 45,541 VM1500M 34,789 31,788 29,164 25,765 20,917 17,092 14,541 12,500

HYPAC

JCB

HAMM

DRAFT

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 20103000 11,321 10,384 9,526 8,926 8,677 8,378 7,778 7,181 4000 11,674 10,706 9,823 9,268 8,976 8,677 8,378 7,778

MODEL 2017 2016 2015 2014 2013 2012 2011 2010R2000H 7,949 7,249 6,649 6,052 5,535 4,958 4,380 4,150 MRH-800DS2 16,137 14,731 13,516 11,940 9,503 8,528 7,311 6,336 MRH800GS 8,783 7,657 6,675 6,742 5,073 5,272 4,619 3,404 V30-4E 9,552 8,719 7,999 7,067 5,848 5,361 4,776 4,289 AR-13D 30,584 28,051 25,735 22,737 19,895 18,474 15,986 14,922 AR-13H 24,373 22,354 20,509 18,119 15,986 12,789 11,012 10,302 MTR40F 3,359 2,939 2,641 2,656 2,477 2,151 2,214 1,912 MTX60 3,023 2,719 2,528 2,357 2,017 1,915 1,526 1,510 MTX70 4,470 3,753 3,186 2,784 2,413 1,831 1,508 1,358 MTX80 4,949 3,907 3,370 2,961 2,531 2,051 1,798 1,267

MODEL 2017 2016 2015 2014 2013 2012 2011 2010AR12 31,734 29,105 26,702 23,589 21,905 18,816 16,288 14,042 AR16 33,998 31,184 28,609 25,275 23,028 19,939 17,412 15,165 AR20 35,889 32,917 30,199 26,680 23,589 20,781 17,973 15,445 AR23 38,809 35,689 32,742 28,925 25,275 22,466 19,939 17,692 AR26 41,071 37,769 34,650 30,611 26,680 23,589 21,063 18,816 AR33 46,067 42,273 38,782 34,261 28,925 25,836 23,309 21,063 AR40 47,577 43,659 40,053 35,384 30,048 27,240 24,433 21,905 P33/24FCR 28,464 26,761 24,550 22,402 18,545 16,415 15,085 12,903 P33/24HHMR 7,411 7,407 7,402 7,398 7,395 7,390 7,386 7,382 RX1510C 28,464 26,761 24,550 22,402 18,545 16,415 15,085 12,903 P35K 48,462 44,275 40,619 35,884 30,679 27,118 23,558 19,448 P48K 51,421 46,978 43,098 38,074 33,419 29,858 26,844 21,639 P54KA 68,408 62,863 57,672 50,949 43,279 36,705 32,048 27,666

MULTIQUIP

RAMMAX

MAULDIN

DRAFT

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010SW320-1 47,331 43,310 38,847 35,994 33,109 31,291 27,995 24,984 SW652 89,045 95,746 86,751 84,285 77,100 66,460 62,574 55,412 SW800 132,885 118,630 107,131 95,347 85,307 75,346 63,931 60,048 SW990 145,246 124,219 110,823 94,470 84,324 74,734 69,353 68,534 SV510T-III 201,836 185,710 170,376 150,515 124,956 106,496 96,558 88,036 SV510TB-III 115,972 115,847 113,498 122,043 116,438 107,897 115,223 115,098 SV510TF-III 222,387 204,014 187,169 166,001 145,461 125,496 109,809 96,975 R2H-2 133,305 121,455 111,427 103,119 83,641 66,455 49,268 36,526 TW330-1 60,763 55,760 51,155 47,342 42,848 38,652 34,758 31,255

MODEL 2017 2016 2015 2014 2013 2012 2011 2010WBR650 17,766 16,218 14,879 13,145 11,122 9,606 7,837 6,825 2500 10,657 9,719 8,916 7,821 6,921 6,619 6,318 5,656 TR24 33,963 31,033 28,471 25,150 22,276 19,641 17,006 14,611 3100 18,727 17,177 15,758 13,922 12,608 11,821 11,295 9,720 4100 30,126 27,704 25,416 22,455 19,959 17,741 15,248 13,861 6100 45,003 41,385 37,969 33,544 27,999 24,672 22,731 20,791 SD66XC 91,269 83,977 77,043 68,064 58,421 50,763 45,942 41,689 SD84XC 136,063 127,554 117,799 113,843 103,736 89,796 88,184 79,745

MODEL 2017 2016 2015 2014 2013 2012 2011 20101-71HO 7,962 7,268 6,668 5,890 5,378 4,917 4,609 4,303 2-65HO 10,730 9,795 8,986 7,939 7,171 6,147 5,635 5,378 TC400 405,072 365,448 335,274 287,691 235,385 193,537 159,132 TC550 572,022 522,867 479,695 392,306 329,537 277,230 233,224

MODEL 2017 2016 2015 2014 2013 2012 2011 2010SD116F 193,644 178,174 163,461 144,405 127,078 115,524 106,861 95,309 SD160DX 124,531 126,408 116,931 113,307 107,829 110,749 87,630 100,422 SD160F 240,627 220,934 202,691 179,064 153,071 138,630 124,189 112,637 SD200F 291,081 267,258 245,191 216,610 184,839 153,071 138,630 127,078 SD45D 62,463 62,150 55,460 52,109 52,177 46,451 46,481 43,166 CR30 78,194 71,755 65,830 60,921 54,829 47,213 43,863 40,817

SAKAI

STONE

TEREX

VOLVO

DRAFT

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Section VIJanuary 2018

DD118HF 117,463 105,682 104,927 91,567 80,466 74,706 61,866 63,689 DD118HFA 210,421 169,260 130,204 113,705 110,341 70,877 64,000 44,777 DD138HF 184,740 152,104 128,244 119,349 88,497 79,875 49,552 50,031 DD138HFA 206,124 163,912 133,599 102,158 83,857 72,516 52,123 43,296 DD14S 39,316 36,060 33,082 28,949 26,206 24,378 22,854 21,535 DD16 32,754 28,500 26,494 22,287 22,821 22,754 16,301 15,469 PT125R 94,318 87,615 80,193 77,483 68,892 64,086 62,299 57,312 PT240R 156,304 143,405 131,564 121,756 105,875 89,993 82,053 64,583

MODEL 2017 2016 2015 2014 2013 2012 2011 2010RT56-SC 50,909 38,657 29,353 22,289 17,016 13,613 9,950 8,182 RD12A 20,225 18,081 16,095 14,956 13,049 11,868 10,128 9,060 RD7H 14,944 13,641 12,515 11,058 10,028 8,743 8,485 8,228 RS800A 12,511 11,421 10,478 9,257 8,228 7,200 6,172 5,399 RSS800A 13,205 12,056 11,060 9,773 8,743 7,715 6,943 5,915 RT82-SC 26,505 24,444 25,309 23,499 19,750 18,386 16,770 14,551 RD12A 17,499 19,890 17,838 16,655 14,364 12,729 13,600 11,864 RD16 35,798 32,832 30,123 26,612 22,886 19,691 18,362 17,027 RD27-120 38,946 36,064 37,076 35,715 34,493 32,541 30,923 28,322

MODEL 2017 2016 2015 2014 2013 2012 2011 2010DVH550 10,080 9,201 8,442 7,457 6,686 5,915 4,835 4,526 DVH655E-2 15,292 13,960 12,808 11,315 10,541 9,773 8,228 6,929 TRC66 31,616 28,873 26,488 23,400 19,286 16,200 13,628 11,571 TRC86 32,309 29,507 27,070 23,914 19,801 16,714 14,144 12,086

WACKER

WEBER

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011SF-2204B HVW 489,526 453,853 103,406 362,116 332,387 293,730 252,426 229,472SF-6004 I 656,572 608,726 532,697 486,992 446,778 394,700 353,396 321,261SF-6004 II 664,159 615,760 538,892 492,654 451,974 399,290 362,576 330,440

MODEL 2018 2017 2016 2015 2014 2013 2012 2011COMMANDER II 159,669 148,034 144,969 132,827 121,860 107,654 90,528 85,632CURB CADET 39,204 36,347 31,459 28,909 26,522 23,480 21,323 19,915GT-3300 196,578 182,253 164,737 150,940 138,476 122,335 107,655 90,526GT-6000-78 104,832 97,193 84,312 77,478 71,080 62,795 54,360 49,668GP-2600 413,819 383,663 300,921 277,534 254,617 224,936 210,879 206,189GP-4000 520,999 483,032 425,514 392,444 360,039 318,070 278,925 269,131

MODEL 2018 2017 2016 2015 2014 2013 2012 2011M-1000 191,708 177,738 157,759 144,548 132,612 117,154 107,783 98,408M-8100 266,409 246,995 215,022 196,586 180,353 159,331 145,274 117,152M-8800 284,686 263,940 227,670 208,150 190,963 168,703 154,646 135,897

MILLER FORMLESS

CONCRETE EQUIPMENT

PAVERS

CMI TEREX

GOMACO

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 201118" X30' 22,878 21,210 19,409 17,805 15,864 14,713 13,268 12,40418" X 50' 29,051 26,934 24,348 22,338 19,903 18,461 16,731 15,57624" X 30' 24,615 22,822 20,820 19,102 17,018 15,577 13,845 12,98124" X 40' 31,289 29,009 26,467 24,282 21,634 19,039 17,596 15,86424" X 50' 31,289 29,009 26,467 24,282 21,634 19,039 17,596 15,86424" X 60' 36,713 34,037 31,054 28,490 25,384 22,500 20,192 18,75024"X 70' 39,216 36,359 33,171 30,432 27,114 24,518 21,923 19,32724" X 80' 42,136 39,066 35,641 32,697 29,134 27,440 24,519 21,92330" X 30' 33,374 30,942 28,231 25,900 23,077 20,192 18,750 17,01830" X 40' 35,461 32,877 29,994 27,519 24,518 21,634 19,327 18,46030" X 50' 37,965 35,198 32,113 29,462 26,249 23,942 21,058 19,03930" X 60' 38,382 35,585 32,465 29,785 26,537 24,518 21,634 19,32730" X 70' 42,554 39,453 35,995 33,023 29,422 26,538 24,519 22,50030" X 80' 44,223 41,000 37,406 34,317 30,576 27,981 25,674 23,36536" X 30' 35,446 32,863 29,994 27,519 24,518 21,634 19,327 18,46036" X 40' 37,950 35,184 32,113 29,462 26,249 23,942 207,868 19,03936" X 50' 41,702 38,663 35,288 32,375 28,844 25,961 23,943 21,63436" X 60' 46,292 42,918 39,171 35,936 32,018 28,845 26,250 24,51836" X 70' 48,794 45,239 41,288 37,879 33,748 30,576 27,981 25,96036" X 80' 51,296 47,558 43,406 39,822 35,479 32,018 29,134 27,11442" X 40' 43,789 40,598 37,053 33,994 30,289 27,403 24,806 23,07742" X 50' 45,039 41,757 38,111 34,964 31,153 28,558 25,961 23,94242" X 60' 43,789 40,598 37,053 33,994 30,289 27,403 24,806 23,077

CONVEYORS

AGGREGATE

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 201136" 192,925 178,866 162,329 148,927 132,688 112,498 98,076 92,30545" 209,697 194,416 176,443 161,875 144,227 121,151 115,384 112,49654" 306,162 283,851 260,941 239,395 213,296 190,239 184,474 172,94066" 480,291 445,291 409,351 375,551 334,605 311,533 294,227 271,144

MODEL 2018 2017 2016 2015 2014 2013 2012 201120" X 33" 63,569 58,936 54,346 49,858 44,422 41,250 38,077 34,61530" X 33" 66,456 61,613 56,815 52,124 46,441 43,268 39,806 36,92240" X 34" 86,487 80,185 74,012 67,902 63,460 58,845 54,807 51,34450" X 42" 131,960 122,344 112,925 103,601 923,180 80,768 76,153 71,536

MODEL 2018 2017 2016 2015 2014 2013 2012 201110" X 16" 64,232 59,551 54,698 50,182 44,710 41,250 38,364 35,19110" X 24" 77,078 71,461 65,636 60,218 53,653 48,749 44,999 41,82515" X 24" 91,167 84,523 77,635 71,225 63,460 58,845 53,942 50,47918" X 30" 112,582 104,378 95,985 88,060 78,460 73,846 68,076 62,30512" X 36" 128,312 118,961 109,395 100,362 89,421 78,461 74,999 70,38212" X 42" 141,329 131,030 119,982 110,075 98,075 92,306 80,769 76,15122" X 36" 128,312 118,961 109,395 100,362 89,421 78,461 74,999 70,38216" X 36" 140,730 130,474 119,982 110,075 98,075 92,306 80,769 76,15112" X 48" 145,486 134,884 123,511 113,313 100,958 95,191 86,536 76,15116" X 48" 257,718 238,937 218,792 200,726 178,840 167,305 149,998 121,14924" X 36" 153,146 141,986 130,568 119,787 106,729 106,730 98,076 92,30522" X 48" 232,778 215,815 197,617 181,300 161,535 126,922 115,384 106,72827" X 42" 174,583 161,860 148,214 135,976 121,150 115,384 106,730 103,84130" X 42" 174,583 161,860 148,214 135,976 121,150 115,384 106,730 106,72832" X 42" 249,404 231,229 211,734 194,251 173,073 161,536 126,923 115,38236" X 48" 332,540 308,307 282,311 259,002 230,763 201,919 190,383 178,83842" X 48" 374,108 346,846 317,600 291,377 259,607 242,303 230,766 201,91554" X 60" 698,333 647,444 592,852 543,901 484,603 438,455 386,534 369,217

CRUSHERS

CONE

HAMMERMILL

JAW

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 201124" X 20" D 105,589 97,895 90,340 82,881 73,845 68,076 63,461 58,84430" X 18" D 115,488 107,072 98,808 90,651 80,767 73,846 68,076 63,45930" X 25" D 181,481 168,256 155,272 142,450 126,921 121,151 115,384 103,84130" X 25" T 197,895 183,474 169,386 155,401 138,457 126,922 126,923 115,38230" X 18" T 173,231 160,608 148,214 135,976 121,150 112,498 100,959 92,30530" X 36" D 164,912 152,895 141,156 129,500 115,383 103,843 92,307 85,38241" X 32" D 189,651 175,831 162,329 148,927 132,688 126,922 121,152 115,38240" X 30" D 197,895 183,474 169,386 155,401 138,457 126,922 126,923 115,38240" X 36" D 197,895 183,474 169,386 155,401 138,457 126,922 126,923 115,38240" X 26" D 160,790 149,073 137,627 126,263 112,497 98,076 89,422 84,22855" X 30" D 346,319 321,082 296,428 271,952 242,301 224,997 207,691 196,14654" X 24" D 288,596 267,565 247,021 226,626 201,917 184,613 149,998 138,45654" X 30" D 321,580 298,146 275,254 252,526 224,994 207,690 196,150 178,83841" X 36" D 197,895 183,474 169,386 155,401 138,457 132,689 126,923 121,149

ROLL

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 201130" X 6' 32,222 29,874 27,524 25,251 22,500 19,903 19,039 17,59536" X 6' 36,022 33,397 30,700 28,165 25,095 23,077 21,058 19,61530" X 8' 37,594 34,855 32,112 29,461 26,249 23,942 22,211 19,61530" X 10' 40,899 37,919 34,936 32,051 28,558 26,538 24,806 22,78736" X 8' 40,991 38,004 34,936 32,051 28,558 26,538 24,806 22,78730" X 12' 41,725 38,685 35,641 32,697 29,134 27,115 25,096 23,077

MODEL 2018 2017 2016 2015 2014 2013 2012 201136" X 12' 53,807 49,886 45,875 42,088 37,499 34,616 32,307 30,28942" X 12' 60,429 56,026 51,522 47,267 42,114 38,364 35,480 32,88436" X 14' 60,014 55,640 51,168 46,944 41,826 38,364 34,904 32,59548" X 14' 78,462 72,745 66,896 61,373 56,826 51,345 47,884 44,42242" X 16' 74,089 68,690 63,167 57,951 51,633 47,884 44,423 41,25036" X 18' 73,261 67,922 62,462 57,305 51,055 47,308 43,846 40,67248" X 16' 89,402 82,887 76,224 69,931 62,306 57,114 52,500 48,74842" X 18' 84,435 78,282 71,988 66,044 61,153 56,827 51,633 48,17136" X 22' 87,748 81,353 74,814 68,636 61,153 56,250 51,345 47,88348" X 20' 104,301 96,700 88,927 81,584 72,689 65,769 62,306 57,69042" X 22' 89,214 82,713 76,064 69,783 64,614 59,999 55,096 50,47948" X 26' 128,308 118,958 109,395 100,362 89,421 80,768 77,306 70,382

MODEL 2018 2017 2016 2015 2014 2013 2012 201172" X11' 154,182 142,946 130,568 119,787 106,729 98,076 92,307 80,76772" X14' 166,683 154,537 141,156 129,500 115,383 106,730 106,730 98,07460" X 20' 183,352 169,991 155,272 142,450 126,921 115,384 106,730 106,72872" X 16' 175,018 162,264 148,214 135,976 121,150 115,384 106,730 103,84160" X 22' 233,357 216,351 197,617 181,300 161,535 126,922 115,384 106,72872" X 18' 216,691 200,900 183,503 168,351 149,995 121,151 115,384 106,72872" X 20' 233,357 216,351 197,617 181,300 161,535 126,922 115,384 106,72872" X 22' 241,692 224,080 204,676 187,776 167,303 149,997 121,152 115,382

APRON FEEDERS

STANDARD

HEAVY DUTY

EXTRA HEAVY DUTYDRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 20114' X 10'-2 46,781 43,372 39,594 36,325 32,365 28,932 26,236 24,2744' X 14'-2 46,428 43,044 39,294 36,050 32,119 27,952 25,990 23,5384' X 12'-3 43,295 40,140 365,943 33,572 29,912 26,971 24,274 22,3125' X 14'-2 48,197 44,685 40,793 37,424 33,345 29,668 26,725 24,2746' X 16'-2 40,402 37,458 34,195 31,371 27,951 25,255 23,292 208,1884' X 14'-3 46,133 42,771 38,993 35,774 31,875 27,952 25,746 23,5384' X 14'-2 55,641 51,587 47,092 43,203 38,495 34,817 31,875 28,4425' X 16'-3 44,358 41,126 37,493 34,397 30,648 27,461 24,764 22,5575' X 14'-3 50,745 47,047 42,892 39,351 35,062 32,120 28,442 25,9895' X 16'-2 51,388 47,643 43,492 39,902 35,552 32,609 29,178 26,7244' X 12'-2 41,464 38,443 35,094 32,196 28,686 26,235 23,784 22,0665' X 14'-2 55,996 51,915 47,392 43,480 38,740 35,063 32,120 28,9316' X 16'-3 47,554 44,088 40,193 36,875 32,856 29,177 26,236 24,2746' X 16'-2 67,693 62,760 57,292 52,562 46,831 42,418 38,740 35,3065' X 16'-3 51,456 47,706 43,492 39,902 35,552 32,609 29,178 26,7245' X 16'-2 67,693 62,760 57,292 52,562 46,831 43,153 39,965 36,5336' X 20'-2 46,781 43,372 39,594 36,325 32,365 28,686 26,236 23,5385'X 16'-2 49,970 46,328 42,293 38,801 34,572 30,648 27,461 25,2555' X 14'-3 63,877 59,223 53,992 49,533 44,134 39,475 35,552 32,6097' X 20'-2 48,197 44,685 40,793 37,424 33,345 29,668 26,971 24,5186' X 16'-2 57,768 53,559 48,892 44,855 39,965 36,043 33,346 30,1578' X 20'-2 50,678 46,985 42,892 39,351 35,062 32,120 28,442 25,9896' X 16'-3 53,585 49,680 45,292 41,553 37,023 34,081 30,648 27,7056' X 20'-2 76,551 70,973 64,789 59,440 52,960 47,812 43,153 39,4755' X16'-3 63,877 59,223 53,992 49,533 44,134 39,720 36,043 32,8556' X 20'-3 41,874 38,823 35,394 32,471 28,931 26,235 23,784 21,5776' X 16'-3 79,162 73,393 64,789 59,440 52,960 46,585 42,173 38,0037' X 20'-3 54,295 50,339 45,892 42,104 37,514 34,325 30,648 27,4616' X 20'-3 75,236 69,753 63,592 58,341 51,980 46,096 41,192 37,7588' X 20'-3 76,494 70,920 65,681 42,628 37,980 34,375 31,250 27,403

SCREENS

DRAFT

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 20111090XP 43,136 39,992 38,036 35,037 32,144 28,791 25,816 23,1501490XP 52,713 48,872 45,577 41,984 38,518 34,626 30,124 26,65765XP 0 0 25,406 23,149 21,237 19,104 16,450 14,062

MODEL 2018 2017 2016 2015 2014 2013 2012 2011BC1500 25,833 23,951 26,417 28,610 29,063 28,404 27,165 27,215

MODEL 2018 2017 2016 2015 2014 2013 2012 2011643J 304,280 282,106 257,419 236,164 205,359 176,766 132,575 106,578843J 331,498 307,341 280,227 257,089 223,555 181,965 132,575 114,376703G 337,643 313,038 284,829 261,311 227,226 197,330 171,419 148,906753J 447,949 415,306 377,980 346,770 301,539 247,472 210,041 178,835

MODEL 2018 2017 2016 2015 2014 2013 2012 2011726 405,418 375,874 342,716 314,418 283,107 236,413 204,308 186,791

FORESTRY EQUIPMENT

BRUSH CHIPPERS

BANDIT

VERMEER

DEERE

BUNCHERS

TIGER CATDRAFT

Page 105: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 20111070E 515,200 477,656 369,800 320,193 283,974 248,513 218,918 186,6141270E 791,475 733,799 673,185 617,697 514,695 410,721 343,135 286,663753JH 398,866 369,800 320,193 283,975 248,510 218,917 187,188 152,892

MODEL 2017 2016 2015 2014 2013 2012 2011 2010320D FM 2018 2017 2016 2015 2014 2013 2012 2011324D FM 420,230 389,607 376,972 298,865 283,264 261,489 219,856 202,008325D FM 555,932 515,420 478,941 439,396 392,891 318,058 245,894 205,798330D FM 602,693 558,773 509,473 467,406 420,315 321,891 252,725 210,155

698,569 647,663 592,896 543,941 486,821 385,737 311,251 244,738

MODEL 2018 2017 2016 2015 2014 2013 2012 20112154D 0 0 363,709 291,244 277,027 256,288 198,002 164,7482454D 0 0 465,445 426,432 371,315 312,479 262,282 220,2122954D 0 0 539,648 495,090 412,573 341,849 282,911 234,1283754D 0 0 568,429 521,908 453,829 353,636 274,069 212,399

MODEL 2018 2017 2016 2015 2014 2013 2012 2011DX225LL 343,879 318,819 275,127 252,306 226,631 188,861 145,752 118,711DX300LL 369,288 342,377 311,751 286,009 257,263 213,477 164,213 131,368

MODEL 2018 2017 2016 2015 2014 2013 2012 2011ZAXIS 210F-3 0 0 346,012 333,665 306,113 274,303 238,526 214,668ZAXIS 240F-3 0 0 487,916 456,594 418,890 375,677 316,046 265,353ZAXIS 290F-3 0 0 564,107 513,645 471,231 423,421 350,837 290,348ZAXIS 370F-3

TREE HARVESTERS

LOG LOADERS

DEERE

CATERPILLAR

DEERE

DOOSAN

HITACHIDRAFT

Page 106: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011210 LX TL 372,804 345,637 314,718 288,733 258,403 227,867 190,281 162,088240 LX TL 456,434 423,172 336,592 308,800 277,892 233,894 208,421 171,364290 LX TL 458,881 425,441 357,080 327,608 294,102 240,841 213,054 175,996370 LX TL 485,349 449,981 409,729 375,898 335,924 298,341 253,709 199,673

MODEL 2018 2017 2016 2015 2014 2013 2012 2011154-D 226,683 210,164 193,952 176,564 161,984 145,446 114,279 93,499254 360,819 334,526 297,393 270,730 248,375 223,362 181,808 129,859304-A 535,090 496,097 436,392 397,267 364,462 327,251 244,141 186,998

MODEL 2018 2017 2016 2015 2014 2013 2012 2011517 GR 415,207 384,950 352,048 322,980 290,564 250,944 213,964 203,393527 CA 518,929 481,114 437,940 401,781 359,243 324,907 272,077 237,733

MODEL 2018 2017 2016 2015 2014 2013 2012 2011548H 221,425 205,289 198,721 180,383 165,488 147,975 122,542 108,666540H 0 0 0 191,085 159,858 132,297 109,488 93,519640H 233,805 216,767 197,828 181,494 163,507 148,041 132,575 106,058

CATERPILLAR

DEERE

SKIDDERS

LINK-BELT

PETTIBONE

DRAFT

Page 107: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011CROSSWIND FSX 125,780 116,614 96,893 88,619 81,301 72,909 63,796 51,788EAGLE F 173,548 160,901 152,298 139,292 127,790 114,600 100,277 85,948GEOVAC 170,530 158,103 139,284 127,390 116,870 104,806 86,580 75,186ROAD WIZARD 150,232 139,284 127,390 116,871 104,805 91,137 77,467 70,630

MODEL 2018 2017 2016 2015 2014 2013 2012 2011210 W/DIESEL 57,286 53,111 40,612 37,145 30,110 30,561 27,456 24,114600 108,657 100,739 98,360 89,959 82,531 74,014 68,761 63,984

MODEL 2018 2017 2016 2015 2014 2013 2012 2011PR-300BT 0 0 0 412,877 378,002 346,794 310,998 273,497PR-600 0 0 0 701,769 643,408 590,289 529,359 480,823PR-800-7 0 0 0 713,465 654,130 600,125 538,182 489,645

MODEL 2018 2017 2016 2015 2014 2013 2012 2011PM-102 0 0 0 420,331 384,827 353,056 316,614 292,251PM-200 0 0 0 391,969 419,353 366,928 343,174 319,391

PAVEMENT MILLERS

ROAD MAINTENANCE

BROOMS & SWEEPERS

ELGIN

TYMCO

CMI TEREX

CATERPILLARDRAFT

Page 108: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011W100 298,741 276,971 267,773 259,698 238,160 218,498 195,944 182,269W120F 449,103 416,376 410,239 400,233 338,516 310,569 277,724 226,852W130F 487,956 452,397 441,542 405,139 371,685 333,321 317,557 297,281W150 571,030 529,418 451,483 413,350 379,218 322,230 301,792 279,264W2000 686,292 636,281 615,492 564,309 521,346 467,536 434,812 392,724

WIRTGEN

DRAFT

Page 109: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011AP-1000D 0 0 0 442,194 406,038 372,515 329,091 258,203AP-500E 0 0 0 396,425 383,842 333,959 295,030 239,070AP-600D 0 0 0 421,784 387,297 382,094 313,901 245,547

MODEL 2018 2017 2016 2015 2014 2013 2012 2011CR352L 0 0 0 311,394 285,932 262,326 231,746 168,315CR452 0 0 0 301,470 262,976 229,400 190,490 183,101CR552 0 0 0 309,937 284,594 261,108 230,662 184,525

MODEL 2018 2017 2016 2015 2014 2013 2012 20111000F 0 0 0 57,982 52,778 48,421 42,776 37,166700B 0 0 0 47,526 43,261 39,689 35,063 30,153

MODEL 2018 2017 2016 2015 2014 2013 2012 2011RP-170 0 0 0 277,561 254,866 233,825 206,568 155,530RP-190 0 0 0 301,080 276,461 254,196 224,565 166,608

ROADTEC

PAVERS

CATERPILLAR

CEDARAPIDS

LEE BOY

DRAFT

Page 110: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011D19-42 0 0 0 57,382 52,221 47,909 42,878 38,492D30-32 0 0 0 108,728 99,395 91,189 81,614 70,649D36-32 0 0 0 127,015 115,714 106,161 95,013 76,739D46-32 0 0 0 126,841 115,714 106,741 94,424 77,283D62-22 0 0 0 246,333 225,496 206,879 185,153 158,350D80-23 0 0 0 421,359 385,716 353,872 316,710 282,596HHK12A 0 0 0 557,457 510,332 468,200 419,023 377,607HHK14A 0 0 0 612,554 580,602 514,475 460,446 419,021100 VIBRO 0 0 0 141,255 130,550 119,742 107,194 99,900200 VIBRO 0 0 0 224,606 204,725 187,823 168,099 138,862300 VIBRO 0 0 0 260,414 237,265 217,668 194,899 180,277

MODEL 2018 2017 2016 2015 2014 2013 2012 2011230M 0 0 0 41,792 38,528 35,348 31,636 29,359328M 0 0 0 42,996 39,659 36,366 32,547 30,499428M 0 0 0 51,024 46,845 42,977 38,465 35,423625M 0 0 0 54,341 49,894 45,774 40,967 38,464

PILE DRIVERS

AMERICAN PILEDRIVING

TRAMAC

DRAFT

Page 111: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011

MAGNUMMTP4000 0 0 0 22,038 18,035 18,502 17,692 15,503

MAYCOC-30HD 0 0 0 23,513 21,498 19,723 16,957 15,581LS-300 0 0 0 39,774 36,503 33,489 28,792 25,748LS-600 0 0 0 67,262 61,730 56,633 48,690 42,836

PIONEERPP44S10L 0 0 45,670 39,387 33,968 29,091 24,812 21,551PP63 0 0 0 0 0 0 27,844 22,576

PUMPS

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Section VIJanuary 2018

MODEL 2018 2017 2016 2015 2014 2013 2012 2011XAS185JD7 13,821 12,814 12,388 10,218 10,224 8,402 7,533 7,751

MODEL 2018 2017 2016 2015 2014 2013 2012 2011C185WKUB 20,487 18,994 18,395 16,700 15,265 14,025 12,765 11,576HP1600WCU 188,334 174,610 148,452 133,231 113,530 102,821 85,677 74,304P185WJD 17,032 15,791 14,490 14,256 13,276 12,156 11,622 10,613

MODEL 2018 2017 2016 2015 2014 2013 2012 2011HP1600WCU 170,221 157,816 143,304 130,126 127,642 107,295 102,243 91,281

MODEL 2018 2017 2016 2015 2014 2013 2012 2011185 14,467 13,412 12,802 12,014 11,133 10,291 9,803 9,665375 53,491 49,593 42,204 35,916 29,968 26,183 22,079 19,357750 110,856 102,778 84,165 68,923 56,442 46,221 37,850 30,644

MODEL 2018 2017 2016 2015 2014 2013 2012 2011D185P3JD 13,158 12,200 11,855 11,461 11,146 10,892 10,077 0D210Q6JD 14,820 13,740 13,595 12,363 11,458 10,648 9,894 9,394

SULLIVAN-PALATEK

AIR COMPRESSORS

ATLAS COPCO

DOOSAN

INGERSOLL RAND

SULLAIR

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Section VIJanuary 2018

MODEL KW 2018 2017 2016 2015 2014 2013 2012 20113412 401-600 0 0 0 106,818 102,521 98,399 94,442 93,173G3306TA 101-200 0 0 74,434 74,006 66,500 78,448 72,740 70,755XQ100 51-100 101,720 94,307 79,491 67,001 56,474 50,242 41,090 35,254XQ1000 801-1000 0 0 0 0 0 0 322,996 314,588XQ20 20-50 0 0 0 0 24,144 20,992 19,867 16,310XQ2000 1501-2000 930,379 862,580 806,708 754,956 706,285 660,763 540,097 581,887XQ400 201-400 305,296 283,048 244,942 211,965 183,426 158,733 137,364 121,969

GENERATORS

CATERPILLER

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• Crude Oil in Storage

• Casing and Tubing

• Drilling Equipment

• Gas Compressor

• Pipeline

• Oil Storage Tanks

PETROLEUM RELATEDSection VII

All petroleum related items are shown as current market value. Items with Economic Life shouldhave Depreciation Tables applied to determine Fair Cash Value.

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Section VIIJanuary 2020

Typical rigs include but are not limited to the following equipment:

DEPTH RATING MECH SCR AC1 TO 2500 200 320 400

2501 - 5000 200 240 3005001 - 7500 200 267 333

7501 - 10,000 300 480 60010,001 - 12,500 520 608 76012,501 - 15,000 667 720 90015,001 - 17,500 800 686 85717,501 - 20,000 775 740 92520,001 - 25,000 760 688 86025,001 AND UP 733 667 833

DRILL PIPE (PER FOOT) DRILL COLLARS (EACH)

PIPE SIZE PRICE COLLAR SIZE PRICE2 14.65 3 13553 29.17 4 27254 44.25 5 41085 59.92 6 61196 68.18 7 7446

8 117839 1322310 1395211 16006

DRILLING RIGS

Derrick and substructure, draw works and motors, mud pumps and tanks, generator sets, elevators and rotary table, fuel tanks, blowout preventers, water systems. Ancillary equipment such as top drives, drill pipe, drill collars, slips, tongs, cat walks, etc should be vauled seperately and are not included in the values listed below.

Economic Life: 20 years

THE VALUES LISTED BELOW ARE PER FOOT OF DEPTH RATING:

NEW DRILL PIPE AND DRILL COLLARS

REPLACEMENT COST NEW (RCN)

Due to the various components of drilling rigs, requested information should include but not be limited to the following:Rig Type: depth rating, year, mechanical, SCR, AC, horsepower,etc.Ancillary Equipment: Top Drives, Drill pipe, drill collars, slips, tongs, cat walks, etc.Rig Activity: days stacked vs days utilized.

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Personal Property Valuation ScheduleIntroduction

This schedule has been prepared by the Ad Valorem Tax Division, pursuant to 68 O.S.2011, § 2875 A(4), to help achieve equity in the assessment of the personal property ofcommercial and industrial establishments through uniform application of valuationguidelines. It is the goal of this Division that equity be realized within and between allclasses of property throughout all taxing jurisdictions in Oklahoma.

None of the content of this schedule is intended, in any way, to relieveproperty owners or assessing officials of their obligations by law to report,value, or assess personal property at its true and full market value.Application of the valuation guidelines, procedures, and rates contained inthis publication, together with sound judgment on the part of assessmentofficials, will help determine the validity of values received from a variety ofcommercial operations. Methodologies contained herein are intended onlyto provide the user with an approximation of value for the personalty"typical" for that class, not an absolute value. The replacement cost lessnormal depreciation tables are provided to determine estimated marketvalue based on adjustments to information obtained from property owners.All forms of depreciation including physical, economic, and functionalobsolescence should be considered as applicable to arrive at current fair

Petroleum Equipment

This Schedule is available on the Oklahoma Tax Commission website. www.tax.ok.gov(select- Ad Valorem, select- Publications, select Business Personal Property ValuationSchedule.)

Oklahoma City, OK 73118(405) 319-8200

Oklahoma Tax CommissionAd Valorem Division

3700 N. Classen Blvd.DRAFT

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Section VIIJanuary 2020

Economic Life: 20 years

Economic Life: 20 Years2" 3" 4" 6" 8" 10" 12"

Manual 6,936 8,949 12,548 24,296 40,576 52,749 65,937Electronic 9,349 12,598 15,742 29,572 45,398 59,018 73,773Add for:Gas Sampler 1,303 1,303 2,609 2,609 3,915 3,915 5,210Electric Field Measure 4,788 4,788 4,788 4,788 4,788 4,788 4,788Building 3,047 3,128 3,505 3,937 4,875 5,118 6,398Shed 400 400 400 400 500 750 800Meter Setting: 1,095 1,095 1,848 2,330 2,330 3,500 3,500

ENCLOSED AREA for METER STATIONS, METERS and VALVE STATIONSAre included in typical pipeline cost.

(50-99 h.p.) (100-399 h.p.) (400-699 h.p.) (700-1099 h.p.) (1100-1699 h.p) (1700h.p. & above) 1840 1700 1490 1365 1240 1115

2,000

METERS and METER STATIONS, LOW PRESSURE

VALVE STATIONS and or LAUNCHERS/RECEIVERSAre included in typical pipeline cost.

SMALL PRODUCTION COMPRESSORSingle stage compressors not included under Gross Production In-LieuTax as defined by OTC rule 710-10-8-2. Generally, the lower the horsepower,

the higher the cost per horsepower.

Small production under 50 horsepower

PIPELINE COMPRESSOR

VALUES ARE ESTIMATES PER HORSEPOWER

Due to the various components of compressor systems, requested information should include but not be limited to the following:Compressor Type: year, fuel, BHP, stages, discharge pressure, etc.Compressor Equip.: turbine or recipitating, cooling, controls, piping, skids, measurement system, etc.Site Preparation: leveling, gravel, concrete, electrical service, fencing, etc.

GAS COMPRESSORS

PETROLEUM PRODUCTS IN STORAGEThe Value of Petroleum Products in Storage is the average of the NYMEX of the previous twelve months.

CRUDE OIL IN STORAGE

Sweet : 53.58 per barrel Sour: 41.58 per barrel

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Section VIIJanuary 2019

PIPELINES

Pipelines for ad valorem purposes are generally identified and separated into three catagories.

1. Transmission Lines: In general are those larger diameter and are assessed as Public Service

2. Gathering Lines: In general are those pipelines which extend from the production site to astorage facility and or as gas plant. These lines are generally represented as four inch and largerlines, but include all pipeline connected to form a gathering system. This class of pipelines istypically of better quality and require more rigid controls than production lines. Gathering lines areassessed locally.

3. Production Lines: In general are referred to as "Flow Lines" and are typically smaller diameterused on a well site to flow production from the well head to the point of sales or to a point of co-mingling mineral ownership. These lines may be subject to Gross Production Tax, if not they aresubject to Ad Valorem Tax.

Valuation will be based on Replacement Cost New, less a 26.5 life year using actual age andcondition to determine a loss in value. Evidence of additional depreciation, which may include butnot limited to: Federal and/or State financial reports, income and expense statements and journals,impairment studies, and other information that may be required or requested by the countyassessor to substantiate additional depreciation.

All information shall be organized in a comprehensive document and provided to the countyassessor each year in which additional depreciation is claimed. The assessor may consideradditional depreciation upon submission of written documents demonstrating such depreciation bythe taxpayer.

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Section VIIJanuary 2020

Economic Life: 26.5 years

2" 3" 4" 6" 8" 10" 12" 14" 16" 20" 24" 30"15.49 23.23 30.98 44.38 49.31 54.34 57.09 68.95 80.80 106.22 131.16 160.08

For poly/pvc type pipe: Installed in the ground, use 50% of the above schedule.

For poly/pvc type pipe in storage: Use 20% of the above schedule.

IDLE PIPE:

Value of idle pipe may be based on twenty (20%) percent of current replacement cost new.

TYPICAL PIPELINE COSTS

GATHERING PIPELINE INSTALLEDTypical pipeline components used in a gathering pipeline systems include:bare pipe, coating, wrapping, transportation to job site, applicable sales tax, survey fees, x-ray, testing, cathodic protection, tie-ins, in-ground valvesand fittings, road and creek crossings, markers, fencing, valve stations, pig launchers, pig receivers, damages, re-seeding, design, engineering,administrative costs, company labor, and lay cost, etc. Does not include Compressors or Meters.Normal operating pressure, long-run (over 5 miles in length), cross-country, welded steel, underground oil and gas transmission lines, not includingcompressors, pumping stations, bridges, etc. Costs are smoothed averages of contract costs excluding extremes. The cost may increase dependingon the length and type of pipe and pipe protection, terrain and geology, climate, location, etc.:e.g., the shorter the run, the more difficult, complex orurbanized the site, the higher the costs. Right-of-way costs are not included.

Renditions shall be made on Oklahoma Tax Commission approved forms, and shall contain the minimum following data: size, type, length, situs, yearacquired (new or used), and ACTUAL INVESTMENT COST. The assessor may request/consider additional information as needed.

Pipe Sizeper foot

For steel pipe in storage: Use 40% of the above schedule.

*Note: All gathering system pipe must be rendered regardless of size and length or if specific cost data does not appear in this schedule.

Cost data is based on Marshall Valuation Service and the Oil and Gas Journal with Oklahoma adjustments applied. Noted * sizes are interpolated from the same cost data.

Note: All forms of depreciation should be properly accounted for, including physical, functional, and economic depreciation. Physical: Depreciation arising solely from a lowered physical condition of the property or a shortened life span as a result of ordinary use, abuse, and action of elements.Functional: Synonymous with the term obsolescence.Economic: 1) Depreciation due the (a) to an increase in supply of the property under consideration or (b) to a reduction in the monetary demand for properties of this type under consideration unaccompanied by shifts in demand from such properties to other properties and/or personal services. 2) Depreciation of any sort other than physical. Note: A depression is accompanied by economic depreciation of the type indicated in 1(b) because of the general decline in purchasing power. Depressions are also accompanied by obsolescence because of changes in the relative distribution of purchasing power.

Defined: Pipe which has not been used in the flow, gathering, transportation or delivery of petroleum based products or any other product or other service, for a period of two (2) consecutive calendar years.DRAFT

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Section VIIJanuary 2020

DRILLING RIGS and ASSOCIATED EQUIPMENT

OTC Rule 710:10-2-5(b). Exploration related equipment. All taxable personal property used in the exploration of oil, natural gas, or other minerals, including drilling equipment and rigs shall be assessed annually at its fair cash value, based upon the value set by the first Hadco International monthly bulletin published for the current tax year and such other available relevant and reliable market data, if any, concerning the fair cash value of property of the same kind, using the appropriate depth rating assigned to the drawworks by its manufacturer and actual condition of the rig.

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Section VIIJanuary 2020

NominalCapacity Feet (Gallons) Diameter Length Fiberglass Steel Coated

Steel300 3 5 - 5,700 6,300550 4 6 8,500 6,550 8,500

1,000 4 11 10,400 8,650 10,3002,000 6 10 13,330 11,200 13,0003,000 6 13 14,900 12,600 14,8004,000 7 15.5 16,800 14,700 16,9005,000 8 13.5 19,000 16,900 19,0006,000 8 18 22,100 19,900 21,9008,000 8 23 24,500 22,400 24,500

10,000 8 29 29,100 27,000 29,40012,000 8 34 32,600 30,500 33,80015,000 10 29 39,800 37,300 41,40020,000 10 37 52,250 48,600 54,00025,000 12 33 64,250 60,500 66,25030,000 12 41 77,000 71,250 79,00050,000 12 60 127,000 113,000 91,750

Capacity Capacity(Barrels) Size Cost (Barrels) Size Cost

2,000 30x16 159,000 75,000 120x36 1,244,0003,000 30x24 180,000 100,000 140x37 1,601,0004,000 30x32 204,000 125,000 160x35 1,946,0005,000 38x24 225,000 150,000 180x33 2,279,0007,500 38x36 260,000 200,000 200x36 2,282,000

10,000 55x24 321,000 250,000 220x36 3,177,00015,000 55x36 403,000 300,000 240x37 3,730,00020,000 60x40 477,000 350,000 260x37 4,146,00030,000 80x34 627,000 400,000 260x42 4,630,00050,000 90x44 889,000 500,000 280x46 5,519,000

Values are averages for tanks erected on sand or gravel with steel ring curb, and include cone roofswith support as needed, manholes, vents and paint. Catwalks, stairways and platforms are notincluded.

TANKSUNDERGROUND FUEL STORAGE

WELDED STEEL TANK (API)

The RCN of the tanks listed below are averages of total costs in place at the site, including necessaryfoundations and tank fittings, but not pillings, pipe, fencing, site roads, etc.

Economic Life: 20 years

Values are averages for fiberglass and steel tanks, singlewall, completely installed, including fittings,access manway, excavation and backfill. Values do not include piping.

Single Wall

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Section VIIJanuary 2020

Capacity Capacity(Barrels) Size Cost (Barrels) Size Cost

100 9X8 12,800 2,000 30X16 123,000200 9X16 21,000 3,000 30X24 139,000500 16X16 45,100 5,000 39X24 162,000750 16X24 59,250 7,500 39X36 198,000

1,000 22X16 73,750 10,000 55X24 240,0001,500 22X24 101,000 15,000 55X36 312,000

Capacity Size Capacity Size(Gallons) (Feet) Cost (Gallons) (Feet) Cost

125 2x5.5 1,770 6,500 7x26 63,250250 2.5x8 2,350 9,000 7x35 76,000500 3x10 4,250 12,000 7x45 93,500

1,000 3.5x15 7,500 15,000 7x54 114,0001,500 5x11 11,200 20,000 9x49 143,0002,000 5x15 14,700 30,000 11x47 200,0002,500 5x19 18,200 45,000 11x63 286,0003,000 5x22 19,900 60,000 11x90 371,0004,000 5x29 26,200 90,000 11x133 545,000

Diameter Capacity Diameter Capacity(feet) (cu. ft.) Cost (feet) (cu. ft.) Cost

20 4,190 183,000 40 33,510 539,00025 8,180 260,000 45 47,715 646,00030 14,135 346,000 50 65,450 759,00035 22,450 439,000 60 113,095 1,009,000

Capacity(Gallons) 5 lb. w.p. 10 lb. w.p. 25 lb. w.p.

105,000 256,000 242,832 343,000210,000 364,000 353,414 518,000420,000 526,000 515,551 783,000840,000 751,000 750,911 1,184,000

SPHERE PRESSURE TANKS

HEMISPHEROID PRESSURE TANKS

BOLTED STEEL TANKS (API)

WELDED STEEL PRESSURE TANKS

Values include root deck and supports, sand and gravel foundation with retaining ring, painting and typical basic fittings.

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Section VIIIJanuary 2020

Coffee, Hot Chocolate, Tea, Soup 5,325-6,075Snack 2,195-4,950Ice Cream Bar Vendor 5,275-6,975Cold, All Purpose, Milk, Juice 4,575-4,975Deli, Salad 2,495-6,295Video / DVD Vending Machine 4,000-14,000

Soft Drink

6 Selection Bottle / Can 2,825-3,4508 Selection Bottle / Can 2,995-3,19510 Selection Bottle / Can 3,265-3,72512 Selection Bottle / Can 3,675-3,89530-40 Selection Bottle / Can 4,995-5,125

VENDING MACHINES

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• Car Washes

• Coin/Bill Changers

• Game Machines

• Golf Cars

• Pianos

• Organs

• Vending Machines

• Food Merchandisers

• Billboards

• Towers

• Pumps and Dispensers

Equipment are listed with Replacement Cost New. Economic Lives are listed. Depreciation Tables should be applied to determine Fair Market Value.

OTHER EQUIPMENTSection VIII

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(405) 319-8200

This Schedule is available on the Oklahoma Tax Commission website. www.tax.ok.gov (select- AdValorem, select- Publications, select Business Personal Property Valuation Schedule.)

Oklahoma Tax CommissionAd Valorem Division

3700 N. Classen Blvd.

Personal Property Valuation ScheduleIntroduction

This schedule has been prepared by the Ad Valorem Tax Division, pursuant to 68 O.S. 2011, §2875 D4, to help achieve equity in the assessment of the personal property of commercial andindustrial establishments through uniform application of valuation guidelines. It is the goal of thisDivision that equity be realized within and between all classes of property throughout all taxingjurisdictions in Oklahoma.

None of the content of this schedule is intended, in any way, to relieve propertyowners or assessing officials of their obligations by law to report, value, or assesspersonal property at its true and full market value. Application of the valuationguidelines, procedures, and rates contained in this publication, together with soundjudgment on the part of assessment officials, will help determine the validity of valuesreceived from a variety of commercial operations. Methodologies contained hereinare intended only to provide the user with an approximation of value for thepersonalty "typical" for that class, not an absolute value. The replacement cost lessnormal depreciation tables are provided to determine estimated market value basedon adjustments to information obtained from property owners. All forms ofdepreciation including physical, economic, and functional obsolescence should beconsidered as applicable to arrive at current fair cash value.

Other Equipment

Oklahoma City, OK 73118DRAFT

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Section VIIIJanuary 2020

Economic Life: Car Wash Equipment, Automatic 8 yearsCar Wash Equipment, Coin-operated 10 yearsCar Vacuum 10 yearsCarpet Cleaner Equipment 10 years

Equipment costs cover all equipment for standard tunnel-type car washes, but do not include building improvements, service station equipment, paving, signs, ect. Number of cars washed per hour is a function of the length of the wash line and quantity and quality of the equipment. Low Cost classificationis for the semi-automatic wash, while the Good car wash is fully automated with personnel only forinterior cleaning and before and after service commensurate with the capacity (length) of the line.The 30' to 50' cost range includes self-wash tunnels.

Length of Line Low Cost Average Good30' (incl.self-console control) 72,000 101,000 14,40050' 143,000 179,000 226,00075' 199,000 242,000 295,000100' 238,000 285,000 341,000125' 269,000 319,000 378,000150' 296,000 346,000 408,000

Cost RangeVacuum station, complete 13,100 22,600Conveyor 30' 18,400 28,900Conveyor 50' 25,200 39,100Conveyor 75' 31,400 48,600Conveyor 100' 37,900 57,750Conveyor 125' 42,700 65,250Conveyor 150' 47,700 71,250Tire brush washer 10,400 13,400Tire solution applicator, inc. pump 4,000 5,050Prep. hand gun 5,800 10,000Undercarriage flush 2,525 3,475Applicator arch (pre-final rinse or wash), each 3,725 5,800Rinse and wax deluxe arch combo 10,500 13,800Polish and wax arch combo 15,800 24,500Mitting curtains 23,300 32,300Brushes side panel 11,000 17,100Brushes side and top combo 37,900 42,700Hydraulic power PAC, each 5,400 9,100Motor control 13,800 25,100Computer console 7,550 15,000Solution feed, pump 6,600 10,400Water reclamation/filtration 40,100 70,500Air-dry blower 25,200 47,700Washing machine extractor 6,600 12,600Mitting trough, hand wash, each 830 1,670

CAR WASHESEquipment Costs

Unit Costs

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Section VIIIJanuary 2020

Cost RangeSelf-wash assembly equipment base, including hot water 10900 30000 add per bay (including basic soap, wax, rinses) 6500 12600 degreaser-foam brush cleaner, extra waxes, base cost each 2825 3675 add per bay 960 2120Roll-over-robot, self-drive-thru, equipment base 53,000 82750 deluxe, including brushless (touch-free) system 91750 134000 add arch applicators from table abovePay entry, computerized communication system and signage 67000 14000Heat freeze protection 1670 5050Air-dryer blower 21600 38300Water softener 3300 9950Water reclamation/filtration 8350 45600Vacuum, per exterior station (interior installations, less 25%) 1980 4500Change machine/automated pay station 3875 8350Towel vending machine 640 945

CAR WASHESEquipment Costs

Continued

Self-Serve Wash and Drive-Thru

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Section VIIIJanuary 2020

Economic Life: 10 years$1-$5 439-1,095$1-$10 1,149$1-$20 1,459-4,495Bill-Bill 3,595-7,195Coin Exchange Machine 10,500-12,500

Economic Life: 6 yearsPool Table 910-5,895Pin Ball 3,895-6,995Video Game, Electronic 1,200-5,000Game Tables ( Hockey, Foosball) 500-2,270Darts 99-3,300Skee Ball 3,300-7,500

Economic Life: 10 yearsElectric 4,700-10,100Gas 2,500-13,500Accessories:Windshield 125-160Lights 400-500Enclosure 175-550Custom Seats 275-450Custom Wheels 300-950Rear Seat/Combo Kits 500-950

COIN AND BILL CHANGERS

ARCADE GAME MACHINES

GOLF CARS

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Section VIIIJanuary 2020

Economic Life: 20 years

Billboard Valuation information

Wood sign - A billboard structure having wooden poles as primary support.Definitions

Original construction date (OCD) - The date that the structure was initially constructed at its present site.

RCN - Replacement cost new - The cost to replace the utility of property with new construction using the best available materials and construction methodology.

Steel sign - A billboard structure having steel I-Beams as primary support.

Steel monopole - A billboard structure having a single steel pole as primary support.

Base rate - The typical price per square foot per class determined by calculating the area of the largest display on a billboard structure and choosing the appropriate class. The base price includes all costs such as direct labor, direct materials and other incidental costs such as engineering, excavation, and design to erect a single face unlighted billboard structure.

Structural ComponentsVertical supports (uprights) - wood, metal, or other material used to support the sign in an upright position.

Platform or Catwalk - A horizontal walking area at the base of the sign face used when work is being performed on the sign.

Cross members (stringers) - Horizontal and/or vertical supporting members across the back of the sign.

Panels - The flat area to which the message is pasted or painted.

Molding - The decorative frame surrounding the printed message.

Apron - Decorative trim at the bottom of the sign.

Cut outs - The portions of the copy which are reproduced to emphasize a certain figure and draw attention.

Walk rail - Dimensional lumber or steel across the back of the sign used to walk on while performing work on illumination.

Posting rail, scaffold rail - Dimensional lumber or steel across the top of the sign used to support a scaffold when work is being performed on the sign.

Art and display - Word copy, message, background, etc., to be displayed on the face of sign.

Pictorial - The portions of the copy which have artistic work.

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Section VIIIJanuary 2020

Lease Cost - Cost which is accrued in order to obtain a lease site.

BILLBOARD VALUATION INFORMATION

Illumination - Fixtures are attached to sign so that the message is visible during the hours of darkness.

Ballast - Regulates electricity input to fluorescent and mercury vapor fixtures. Incandescent and quartz illumination will not have this ballast present, whereas fluorescent and mercury vapor will.

Height above ground level (HAGL) - Height above ground level is that distance in feet from the ground to the lowest edge of the bottom moulding. Such components as apron and platforms are not considered when measuring HAGL.

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Section VIIIJanuary 2020

5. APRON - Included in Base.

6. LIGHTING -Included in Base.

7. ADDITIONAL PANELS - None.

TOTAL BASE COST PER STRUCTURE

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 6,980 7,760 9,300 10,140 378' 8,180 9,110 10,960 11,790 480' 9,670 11,380 14,790 15,400 672' 13,080 15,400 20,060 20,790

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 9,110 10,140 12,190 13,130 378' 10,600 11,790 14,170 15,290 480' 13,030 15,290 19,850 20,690 672' 17,680 20,790 26,990 28,030

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 13,960 15,510 18,620 20,160 378' 16,390 18,190 21,820 23,680 480' 19,350 22,750 29,580 30,710 672' 26,230 30,810 40,020 41,580

Stacked Displays Add 25%No Illumination Deduct 5%

1A - SINGLE FACE WOOD A FRAME

1B - DOUBLE FACE WOOD A FRAME

1C - V BUILT AND SIDE BY SIDE WOOD A FRAME

CONSTRUCTION ADJUSTMENTS

BASE SPECIFICATIONS

2. FOUNDATION- Embedded in ground or equivalent.

CLASS 1- WOOD POLE A FRAME CONSTRUCTION

BILLBOARD VALUATION INFORMATION

3. PLATFORM OR CATWALK - Included in Base.

4. PANELS- Included in Base.

1. STRUCTURE- Wood support poles or post.

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Section VIIIJanuary 2020

5. APRON - Included in Base.

6. LIGHTING - Included in Base.

7. ADDITIONAL PANELS - None.

TOTAL BASE COST PER STRUCTURE

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 17,970 19,970 23,780 378' 18,790 22,100 28,330

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 24,240 26,930 32,070 378' 26,400 31,060 39,810

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 35,880 39,870 47,480 378' 37,560 44,210 56,670

Stacked Displays Add 25%No Illumination Deduct 5%

3. PLATFORM OR CATWALK - Included in Base.

4. PANELS - Included in Base.

1. STRUCTURE - Steel pole, angle iron, I beam or equivalent as primary support.

CONSTRUCTION ADJUSTMENTS

BASE SPECIFICATIONS

2. FOUNDATION - Concrete gravel or equivalent.

BILLBOARD VALUATION INFORMATION

CLASS 2- STEEL A FRAME CONSTRUCTION

2A - SINGLE FACE A FRAME STEEL

2B - DOUBLE FACE A FRAME STEEL

2C - V BUILT A FRAME STEELDRAFT

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Section VIIIJanuary 2020

5. APRON - Included in Base.

6. LIGHTING - Included in Base.

7. ADDITIONAL PANELS - None.

TOTAL BASE COST PER STRUCTURE

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 21,400 23,780 28,310 378' 25,490 28,330 33,730 480' 29,600 32,880 39,160 672' 35,170 39,090 46,540

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 28,920 32,140 38,270 45,560 378' 34,790 38,660 46,020 54,780 480' 39,410 43,780 52,120 62,050 672' 46,280 51,430 61,220 72,890

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 34,790 38,660 46,020 54,780 378' 42,850 47,610 56,670 67,460 480' 48,630 54,030 64,320 76,590 672' 57,860 64,270 76,530 91,090

Stacked Displays Add 25%No Illumination Deduct 5%

3C - V BUILT MULTI MAST STEEL

CONSTRUCTION ADJUSTMENTS

4. PANELS - Included in Base.

CLASS 3- MULTI MAST STEEL

BASE SPECIFICATIONS

3A - SINGLE FACE MULTI MAST STEEL

3B - DOUBLE FACE MULTI MAST STEEL

BILLBOARD VALUATION INFORMATION

3. PLATFORM OR CATWALK - Included in Base.

1. STRUCTURE - Steel pole, angle iron, I beam or equivalent as primary support.

2. FOUNDATION - Concrete gravel or equivalent.

DRAFT

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Section VIIIJanuary 2020

5. APRON - Included in Base.

6. LIGHTING - Included in Base.

7. ADDITIONAL PANELS - None.

TOTAL BASE COST PER STRUCTURE

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 23,320 25,740 30,630 35,470 45,190 378' 24,450 28,530 36,720 44,880 61,220 480' 35,740 39,410 46,740 54,080 68,870 672' 47,630 51,400 58,950 66,500 81,690 95,140 960' 57,030 60,810 68,360 75,900 91,100 111,890 1000' 63,030 66,800 74,350 81,890 97,100 117,880

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 24,250 26,790 31,840 36,920 46,950 378' 25,540 29,790 38,270 46,740 63,710 480' 37,130 40,960 48,610 56,260 71,650 672' 49,270 53,270 61,220 69,180 85,010 98,860 960' 59,110 63,080 71,050 79,000 94,830 116,430 1000' 65,310 69,290 77,240 85,210 100,940 122,650

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 36,370 38,140 44,460 378' 38,320 42,400 50,570 58,740 75,070 480' 52,280 55,530 62,050 68,560 81,790 672' 56,360 60,200 67,840 75,490 90,700 104,970 960' 65,930 69,700 77,240 84,790 100,010 121,830 1000' 73,160 76,840 84,180 91,530 106,000 128,860

Stacked Displays Add 25%No Illumination Deduct 5%

CONSTRUCTION ADJUSTMENTS

CLASS 4- STEEL MONOPOLE CONSTRUCTION

BASE SPECIFICATIONS

4A - SINGLE POLE SINGLE FACE CENTER MOUNTED MONOPOLE

4B - SINGLE POLE SINGLE FACE PARTIAL FLAG MONOPOLE

4C - SINGLE POLE SINGLE FACE FULL FLAG MONOPOLE

4. PANELS - Included in Base.

BILLBOARD VALUATION INFORMATION cont.

3. PLATFORM OR CATWALK - Included in Base.

1. STRUCTURE - Tubular Steel Supports.

2. FOUNDATION - Poured concrete.

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Section VIIIJanuary 2020

5. APRON - Included in Base.

6. LIGHTING - Included in Base.

7. ADDITIONAL PANELS - None.

TOTAL BASE COST PER STRUCTURE

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 34,110 36,010 39,810 378' 37,130 39,200 43,320 47,480 55,850 480' 43,130 46,850 54,310 61,740 76,530 672' 51,750 55,750 63,710 71,650 87,680 105,480 960' 60,440 64,740 73,320 81,890 90,080 121,830 1000' 66,340 70,630 79,210 87,800 104,970 127,820

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 35,390 37,380 41,360 378' 38,570 40,740 45,090 49,430 58,120 480' 44,820 48,710 56,460 64,210 79,630 672' 53,610 57,820 66,190 74,550 91,210 126,050 960' 62,870 67,320 76,210 85,110 103,000 145,710 1000' 69,080 73,520 82,430 91,300 109,210 152,740

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 47,870 49,720 53,400 378' 52,170 54,190 58,220 62,250 70,420 480' 52,530 56,980 65,870 74,770 92,670 672' 57,250 62,050 71,650 81,290 100,620 115,310 960' 70,540 74,770 83,240 91,740 108,990 133,820 1000' 75,800 80,250 89,130 98,030 115,920 140,740

CONSTRUCTION ADJUSTMENTSStacked Displays Add 25%No Illumination Deduct 5%

3. PLATFORM OR CATWALK - Included in Base.

1. STRUCTURE - Tubular Steel Supports.

4F - SINGLE POLE DOUBLE & V FACE FULL FLAG MONOPOLE

2. FOUNDATION - Poured concrete.

BILLBOARD VALUATION INFORMATION

CLASS 4- STEEL MONOPOLE CONSTRUCTION

BASE SPECIFICATIONS

4D - SINGLE POLE DOUBLE & V FACE CENTER MOUNTED MONOPOLE

4E - SINGLE POLE DOUBLE & V FACE PARTIAL FLAG MONOPOLE

4. PANELS - Included in Base.

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Section VIIIJanuary 2020

5. APRON - Included in Base.

6. LIGHTING - Included in Base.

7. ADDITIONAL PANELS - None.

TOTAL BASE COST PER STRUCTURE

Size 25' HAGL 40' HAGL 50' HAGL 70' HAGL 100' HAGL300'378'480'672' 108,990 140,740 199,070 960'1000'

Size 25' HAGL 40' HAGL 50' HAGL 70' HAGL 100' HAGL300'378'480'672' 101,870 960'1000'

Stacked Displays Add 25%No Illumination Deduct 5%

2. FOUNDATION - Poured concrete.

4G - TRI-SIDED CENTER MOUNTED

4E - SINGLE POLE DOUBLE & V FACE PARTIAL FLAG MONOPOLE

CONSTRUCTION ADJUSTMENTS

4. PANELS - Included in Base.

BILLBOARD VALUATION INFORMATION

CLASS 4- STEEL MONOPOLE CONSTRUCTION

BASE SPECIFICATIONS

3. PLATFORM OR CATWALK - Included in Base.

1. STRUCTURE - Tubular Steel Supports.

DRAFT

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Section VIIIJanuary 2020

Economic Life: 7 years

The Valuaton of each digital display face will be determeined by calculating the replacement cost new(RCN) using the cost table below, then deducting depreciation based on an actual age depreciation schedule lsited below. LEDs in the displays have a typical average useful life of about 100,000 hoursor 11 years of continous use. The depreciattion schedule is based on a 7-year life for digital sign faces.

SIZE OF DIGITAL FACE TOTAL COST COST PER SQ. FT.

10.5 FT X 36 FT $105,000 $278.0014 FT X 48 FT $175,000 $260.00

ACTUAL AGE REMAINING LIFE %1 892 773 664 545 436 317 208 209 2010 20

Digital Sign Faces

DEPRECIATION SCHEDULE

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Section VIIIJanuary 2020

Economic Life: 20 years

Included in the costs are concrete footings, erection, painting, guy wires, lighting, platforms, and designers' fees. Antennas and transmission cables are not include . Multiple antenna installations anmono-poles will tend to be at the high end of the range. These towers will typically have a communication building on site.

HEIGHT (FEET) COST RANGELow Average Good

$ per foot $ per foot $ per foot50-74 299 389 48075-99 404 506 608

100-149 480 591 703150-199 628 740 851200-224 644 685 726225-249 609 643 678250-299 589 632 676300-349 522 579 635350-399 515 572 630400 plus 505 564 623

(Price per linear foot, up to 400 feet high) Tower Only-No Extra StructuresLow Average Good

10" Ham radio, police and fire bands 95 117 13920" Taxi and public service bands 144 176 20724" Radio, V>H>F> bands 180 226 27130" Cellular applications 217 289 36140" Microwave towers 271 356 44054" Masters TV systems 440 708 975

Add 22.5% for every 100 feet of height over 400 feet.

Meteorological (MET) Towers 18540 21,630 24720

TOWERS

SELF SUSTAINING TOWERS AND GUYED TOWERS

OTHER TOWERS

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Section VIIIJanuary 2020

Economic Life: 10 years

Low Quality

Avg Quality

Good Quality

Mechanical dispenser including vapor recovery, exclusive of submerged pumps:

Single 4,175 4,788 5,400Twin 6,250 6,900 7,550

Electronic dispenser including vapor recovery, exclusive of submerged pumps:

Single 7,100 8,125 9,150Twin 9,600 10,950 12,300Three hose 13,400 16,050 18,700

Add for double sided operation 5,050 5,300 5,550Add to all mulitple types for mixed products, per hose 365 463 560Add for point of purchase, per accepter (credit card readers,etc) 3,300 3,638 3,975Add for ticket printer and counter 530 645 760Submerged pumps, one pump may serve several dispensers

1/3 HP 1,530 1,630 1,7303/4 HP 1,790 1,975 2,1601 1/2 HP 2,240 2,445 2,650

Add for water or air hydrant, per unit 460 510 560Add for leakage monitoring system, per tank 4,150 5,275 6,400

Piping Costs:Add for piping costs, per pump or dispenser per product 1,260 1,465 1,670Add for piping costs, per tank 431 496 560Add for piping costs, each air and water stand 412 474 535

Above costs include 10% installation cost on aboveground items, 20% for submerged pumps.For tanks, see section VII - Petroleum (underground fuel storage tanks)

PUMPS AND DISPENSERSEquipment Costs

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Section IXJanuary 2020

(405) 319-8200

None of the content of this schedule is intended, in any way, to relieve propertyowners or assessing officials of their obligations by law to report, value, or assesspersonal property at its true and full market value. Application of the valuationguidelines, procedures, and rates contained in this publication, together with soundjudgment on the part of assessment officials, will help determine the validity ofvalues received from a variety of commercial operations. Methodologies containedherein are intended only to provide the user with an approximation of value for thepersonalty "typical" for that class, not an absolute value. The replacement cost lessnormal depreciation tables are provided to determine estimated market value basedon adjustments to information obtained from property owners.

This Schedule is available on the Oklahoma Tax Commission website. www.tax.ok.gov (select- AdValorem, select- Publications, select Business Personal Property Valuation Schedule.)

Oklahoma Tax CommissionAd Valorem Division

Personal Property Valuation ScheduleIntroduction

Renewable Energy

This schedule has been prepared by the Ad Valorem Tax Division, pursuant to 68 O.S. 2011, §2875 A4, to help achieve equity in the assessment of the personal property of commercial andindustrial establishments through uniform application of valuation guidelines. It is the goal of thisDivision that equity be realized within and between all classes of property throughout all taxingjurisdictions in Oklahoma.

3700 N. Classen Blvd.Oklahoma City, OK 73118DRAFT

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Section IXJanuary 2020

COMMERCIAL

Per Mega Watt Per Tower

Replacement Cost New 1,576,835 3,126,566

All information shall be organized in a comprehensive document and provided to the county assessor each year additional depreciation is claimed. The assessor may consider additional depreciation upon submission of written documents demonstrating such depreciation by the tax payer.

WIND GENERATION

Commercial wind generation facilities are defined to have multiple wind turbines that produce electricity for sale and are subject to local ad valorem taxation.

Addressing Functional Obsolescence as required by the IAAO appraisal standards requires a different valuation process for Wind Generation. Taking the moveable parts section of the Wind Turbine known as the Nacelle and giving it a life year of 12 addresses the Functional Obsolescence issue and maintains the integrity of the Schedule. The remainder of the components will use the 25 year life using actual age and condition to determine loss in value. Addressing Ecomonic Obsolescence may also be required as advances in technology are making the turbines more efficient so as the effective age increases so does the obsolescence factor to be applied. Evidence of additional depreciation which may exist shall be provided by the taxpayer to the county assessor. Evidence may include but not limited to: Federal and/or state financial reports, income and expense statements, balance sheets and journals, impairment studies, and other information that may be required or requested by the county assessor to substantiate additional depreciation.

The above replacement cost new values have been derived from the median value of current investment cost of newly installed wind generation parks. The Nacelle customarily represent approximately 60% of RCN and the remainder of the components represents 40% of RCN. The above values should be depreciated based on the assets current effective age using a 12 year life table for the nacelle and a 25 year life table for the remainder of the assets as stated above. (Trending factors do not need to be applied to replacement cost new.) DRAFT

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Section XJanuary 2020

Listing of Retail, Wholesale, and Service Businesses

Listing of Industrial Groups

Listing of Itemized Equipment Types & MiscellaneousCommercial Groups

Original Cost Trending Factors

Depreciation Tables

SIC Codes to NAICS Conversions

CONTENT

Use of Commercial Personal Property Depreciation Tables

Listing of Basic Personal Property Categories

COMMERCIAL PERSONAL PROPERTY

ECONOMIC LIVES AND

DEPRECIATION TABLES

DRAFT

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Section XJanuary 2020

(NAICS)CLASSIFICATION SYSTEM

NORTH AMERICAN INDUSTRIAL

Type in Description of Business

WWW.NAICS.COM

Click on Code Search

Click on Corresponding Code or Industrial Titleor

DRAFT

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Personal Property Valuation ScheduleIntroduction

This schedule has been prepared by the Ad Valorem Tax Division, pursuant to 68 O.S.2011, § 2875 A(4), to help achieve equity in the assessment of the personal property ofcommercial and industrial establishments through uniform application of valuationguidelines. It is the goal of this Division that equity be realized within and between allclasses of property throughout all taxing jurisdictions in Oklahoma.

None of the content of this schedule is intended, in any way, to relieveproperty owners or assessing officials of their obligations by law to report,value, or assess personal property at its true and full market value.Application of the valuation guidelines, procedures, and rates contained inthis publication, together with sound judgment on the part of assessmentofficials, will help determine the validity of values received from a variety ofcommercial operations. Methodologies contained herein are intended onlyto provide the user with an approximation of value for the personalty"typical" for that class, not an absolute value. The replacement cost lessnormal depreciation tables are provided to determine estimated marketvalue based on adjustments to information obtained from property owners.All forms of depreciation including physical, economic, and functionalobsolescence should be considered as applicable to arrive at current faircash value.

Commercial Personal Property, Economic Lives and Depreciation Tables

Oklahoma City, OK 73118(405) 319-8200

This Schedule is available on the Oklahoma Tax Commission website. www.tax.ok.gov(select- Ad Valorem, select- Publications, select Business Personal Property ValuationSchedule.)

Oklahoma Tax CommissionAd Valorem Division

3700 N. Classen Blvd.

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Section XJanuary 2020

Example:

Assets of a 10 year old bakery, with original cost of $10,000

Original cost 10,000Cost Trending Table X 1.2127

Equals RCN 12,127

Normal Depreciation - Percentage GoodBakery Economic Life = 12 yearsPercentage Good X 0.29

Equals RCNLD 3,516.83

DEPRECIATION TABLES

The depreciation tables are expressed as Normal Depreciation - Percentage Good, with columnsacross for typical life expectancy in years and columns down for effective age or year of personalproperty. Selection of the typical life expectancy may be based on overall category, business orindustry type, or on a per item basis from the following tables.

Once the appropriate life expectancy is selected, move down the column to the line representing theeffective age of the asset or group of assets to determine the percent good. Multiply theReplacement Cost New (RCN) of the asset or group of assets times the percent good todetermine Replacement Cost New Less Normal Depreciation (RCNLD).

Assets no longer in production but retained by the owner may be shown as salvage value (20% ofReplacement Cost New). If such assets are returned to production, values should be calculatedaccordingly.

COMMERCIAL PERSONAL PROPERTY

The depreciation tables found herein are recommended by the Ad Valorem Division of the OklahomaTax Commission for use in conjunction with the Business Personal Property forms approved by theagency.

This table should be used to bring established or known original or historical costs up-to-date todetermine Replacement Cost New values. Select the appropriate industry class and move down thecolumn to the appropriate year acquired. Enter that factor and multiply by the original orhistorical cost to determine Replacement Cost New.

ORIGINAL COST TRENDING TABLE

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Section XJanuary 2020

Year Acquired Factor

Year Acquired Factor

2019 1.0000 2004 1.54742018 1.0736 2003 1.57352017 1.0949 2002 1.58302016 1.0861 2001 1.59632015 1.0963 2000 1.62532014 1.1105 1999 1.63022013 1.1197 1998 1.64422012 1.1515 1997 1.67082011 1.1877 1996 1.71292010 1.1786 1995 1.75732009 1.2127 1.79852008 1.26042007 1.32912006 1.39082005 1.4956

Calculation process:

Original cost of the item should be cost new or, in the case of used items, cost at the time ofacquisition. Enter the factor for the appropriate year and multiply times the original cost to estimatereplacement cost new.

Due to constant changes in value of desk top computers, printers, fax machines, adding machines,calculators, copiers, and other office electronic equipment, no trending factor required on originalcost.

ORIGINAL COST TRENDING FACTORS2020

The purpose of the trending factor is to adjust previously established cost (original or historical) to acurrent date for estimating REPLACEMENT COST NEW values. The original cost trending factorsrepresent a composite average of all equipment costs.

The following cost trending factors may be used to estimate the current replacement cost new of anitem when the original cost and acquisition date is known. The purchase price and details of thepurchase should be verified to establish the original cost. If the reliability of the original cost isdoubtful, multiplying by a cost trending factor will not improve the reliability.

Prior to1994

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Section XJanuary 2020

Effective Age 3 5 6 7 8 9 10 11 12 13 14 15 16 17 18 20 25 26.5 30

1 70 85 87 89 90 91 92 93 94 94 95 95 96 96 96 97 98 98 982 50 69 73 76 79 82 84 86 87 88 89 90 91 91 92 93 95 96 973 30 52 57 62 67 72 76 78 80 82 84 85 86 87 88 90 93 94 954 20 34 41 48 54 61 68 70 73 75 77 79 81 82 83 86 90 91 935 23 30 37 43 51 58 62 66 69 71 73 75 77 79 82 87 89 916 20 23 28 33 41 49 54 58 62 65 68 71 73 75 78 84 86 897 20 23 26 33 39 45 50 54 58 62 65 68 70 74 81 83 868 20 22 26 30 37 43 47 51 55 58 62 65 70 78 80 849 20 22 24 30 36 41 45 49 53 57 60 65 75 78 82

10 20 21 25 29 34 39 43 47 51 54 60 71 74 7911 20 22 23 29 33 37 42 46 49 55 68 71 7612 20 22 25 28 31 36 40 44 50 64 68 7413 20 22 24 26 31 35 39 45 60 64 7114 20 22 23 27 31 34 40 56 61 6815 20 21 24 28 31 35 52 57 6516 20 22 25 27 31 48 53 6117 20 21 23 27 44 50 5818 20 22 24 39 45 5419 20 22 34 41 5120 21 30 37 4721 20 28 34 4322 26 32 4023 24 29 3724 23 27 3425 22 26 3126 20 23 2827 20 2528 2329 2230 2131 203233343536

DEPRECIATION-FIXTURES AND EQUIPMENTECONOMIC LIFE DEPRECIATION - PERCENT GOOD

Typical Life Expectancy in Years

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Accounting & Adding Machines, Calculators 6Aerospace Industry 10Agricultural Machinery & Equipment 10Air Compressor 12Air Conditioning & Heating, Sales, & Repair 10Alarm Systems 6Align & Balance Equipment 8Amusement & Theme Parks 12Amusement Equipment & Machines 6Animal Cages 10Apartment Furniture & Appliances 10Apparel & Textile Manufacturer 9Apparel Rack 9Appliance Sales & Repair 9Aquarium 10Asphalt Plant – Permanent 20Asphalt Plant – Portable 16Audio Medical Equipment 10Auger 10Auto Parts, Sales 9Auto Repair & Body Shop 10Automatic Film Processing Machine 8Automobile Agency 10Automotive Repair Equipment 8Bakery & Confectionery Production 12Bakery, Local 10Bale Maker 10Baler 10Bar Code Imprinter / Reader no trend 5Bar / Nightclub 10Bar Sink 10Bar Stool 10Barber/Beauty Shop 10Barricade/Warning Device 3Billboards/Signs 20Bins (Grain) 10Blast Furnace 12Bleach & Detergent Dispenser 8Blender 8Blinds, Shades, & Draperies 10Blood Pressure Units 10Blowers 12Boat Manufacturer 12Boat/Recreational Vehicle Sales 12Boiler, Industrial 16Bookcases, Shelving 10

ECONOMIC LIFE TABLESEconomic Life

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Bookstore, New & Used 9Booths - Fast Food 7Booths - Restaurant 10Bottling Equipment 12Bowling Alley Machinery & Equipment 10Brake Drum Equipment 12Brewery Equipment 12Broiler, Charcoal or Gas 10Buffer, Floor 6Buildings, Portable 10Bulletin Board 10Bun Warmer 10Butane & Propane Tanks 12Butcher Block or Table 10Cabinets & Shelves 9Calculators 6Cameras & Lenses 10Cannery/Frozen Food Production 12Cappuccino Machine 7Car Vacuum 10Car Wash Equipment, Automatic 8Car Wash Equipment, Coin-operated 10Carpet Cleaner Equipment 10Carts, Maid, & Utility 10Cash Box 9Cash Register, Electronic 6Cash Register, Manual 10Catalog Showroom & Sales 10Cellular Antenna 10Cellular Electronics NO TREND 5Cellular Phone NO TREND 5Cellular Tower 20Cement Manufacturer 20Cement, Ready Mix Plant 16Centrifuge 10Chain Saw 8Chair 10Chalk Board 10Checkout Counter 9Chemical Production 10Children's Clothing 9Chiropractic Furnishings & Equipment 10Clay Products Manufacturer 15Cleaning/Polishing Equipment 10Closed Circuit Television 10Clothes Dryer 8Coffee Maker or Urn 10Coin Changer 5

ECONOMIC LIFE TABLESEconomic Life

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Cold Drink Machine Fast Food 7Cold Drink Machine Restaurant 10Cold Storage & Ice Making Equipment 18Combine 10Communications Equipment 5Compressor, Petroleum 20Compressor, Shop 12Computer Numerically Controlled (CNC) Equipment 10Computerized Checkout Equipment 6Computers & Data Processing Equipment NO TREND 5Conference Room Furniture 10Construction, personal property, general 6Convenience Store 9Conveyor 10Cooling Rack or Tower 12Copiers & Duplicators 6Cotton Gin 12Counter & Stools 10Crane 12Credit Card Imprinter & Electronic Check 6Crusher, Rock 16Cue Rack & Sticks 6Cutting Torch Equipment 10Dairy Case, Retail 9Dairy Equipment 12Dance Studio Fixtures & Equipment 10Darkroom Equipment 12Data Processing Equipment, All Types 5Day Care Center/Preschool 5Debit card System 6Decorations 10Deep Frying Equipment 10Defibrillator 10Dental Equipment & Furnishings 10Department Store 9Desk 10Diagnostic Equipment 10Dies, Jigs, Molds, Tooling 3Discount Store/Variety 9Dishwasher 10Display & Sales Equipment, General 9Ditcher 16Dividers, Room 12Dozer 12Drag Line 16Dressers & Mirrors 10Drill Press 10Drink Dispenser 10

ECONOMIC LIFE TABLESEconomic Life

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Drink Machine 8Drug Store 9Dry Cleaning Equipment 10Dust Collector 10Electrical & Lighting 10Electrical Equipment Manufacturer 10Electronic Power Equipment 10Electronic Testing Equipment 10Electronics, Sales & Repair 9Enlargers 10Environmental Equipment 10Examination Room Furniture & Equipment 10Excavator 16Exhaust System 12Exploration, Petroleum 14Eye Wash Station 10Fabric/Drapery Sales 9Fabricated Metal Products 12Facial Chair 10Facsimile (FAX) Machine 6Family, Clothing 9Fans & Ventilation Equipment 10Farm Equipment/Implement Dealership 12Farm Supply & Feed 9Fast Food Restaurant 7Fast Food Restaurant FF&E 7File & Storage Cabinets 10Financial Institution 10Fire Extinguishers 5Floor Covering, Sales 9Florist & Gift 9Food Case - Refrigerated 10Food & Beverage Production 12Food Preparation Equipment 10Food Warmer 10Forklift & Material Handling Equipment 6Free Standing Sink 10Freeze or Slush Machine 10Frozen Food Case 9Funeral Home/Mortuary 12Furniture Manufacturer 10Furniture Sales 9Game Machine 10Garden Supply/Nursery 10Gas Tank, Portable 8Generator, Shop or Portable 12Gift Sales 9

Economic Life

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Glass & Glass Products Manufacturer 14Glass Washer w/Motorized Brush 10Golf Equipment 10Grader 16Grain & Feed Mill Products Manufacturer 10Grain Elevator Equipment 20Griddle, Electric or Gas 10Grinder 16Grinder, Equipment & General 10Gymnasium Equipment 12Gypsum Products Manufacturer 15Hand Cart or Dolly 12Hand Tools 5Hanger Rack 10Hardware/Building Material Sales 9Hatchery Equipment 10Health & Specialty Food Sales 9Health Club 10Heater, Portable 8Hobby & Craft Sales 9Hoist 12Holding Tank 12Hospital Furnishings & Equipment, General 10Hot Dog Machine 7Hot Water Tank 12Hotel Furnishings & Equipment 10Housekeeping Equipment 10Hydraulic System 8Ice Cream Machine 10Ice Machine 10Ice Making Equipment/ Cold Storage 18Ice Plant 18Incinerator 12Instruments, Medical 10Instruments, Scientific 10Intercom System 6Jack, Manual/Hydraulic 12Janitorial Service Equipment 10Jewelry Sales 9Key Card System 6Kilns, Dry & Tunnel 12Kitchen Appliances 10Lab Equipment, Electronic 6Lab Equipment, Non-electronic 10Ladders 10Lathe, Metal 10Laundry Equipment 10Leather, Shoe, & Leather Products Manufacturer 11

ECONOMIC LIFE TABLESEconomic Life

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Libraries (Commercial) 10Lighting Products Manufacturer 12Liquor/Package Store 9Lobby Furniture 10Lockers 10Logging & Timber Equipment 6Lubrication System & Equipment 8Machinery Manufacturer, General 10Manicure Table 10Meat Case 9Meat Locker 9Meat or Produce Scales 6Meat Packing & Processing Plants 12Medical Equipment 10Medical Furnishings & Equipment 10Men-Boy's Clothing 9Menu Board - Fast Food 7Metal Working Equipment 10Metalworking Machinery Manufacturer 10Meteorological Towers (met tower) 20Micrometer 6Microwave 6Milling Equipment 20Miniature Golf Course 10Mining & Quarrying 10Mirror, Security & Other 6Miscellaneous Consumer Products Manufacturer 10Mobile Office 10Motel 10Motorcycle/Recreational Vehicle Dealership 10Motors, Diesel, Electric, & Gasoline 8Music System 6Nacho Machine - Fast Food 7Newspaper/Print Shops 11Newspaper Vendor Box 10Nursing Home/Convalescent Center 10Office Furniture & Equipment Sales 9Office Furniture & Equipment 10Office Supply, Sales 9Office, Commercial, Furniture & Fixtures 10Office, Medical, Furniture & Fixtures 10Optical Equipment 10Optical Products Manufacturer 10Oscilloscope 8Oven 10Overhead Pulley Tracks & Lifts 12Packaging Machinery 12Paint & Varnish Manufacturer 10

ECONOMIC LIFE TABLESEconomic Life

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Painting Equipment 8Pallet, Metal 8Pallet, Plastic 8Pallet, Wood 3Paper & Pulp Manufacturer 13Paper & Pulp Manufacturer - Converted 10Paper Shredder 6Patio Furniture 10Partitions, Free Standing 9Patterns 3Pawn Shop 9Pedicure Equipment/Cart 10Peeler, Potato or Vegetable 10Pet Shop 9Petroleum Products, Retail Sales 10Petroleum, Wholesale/Bulk Distribution 10Photographic Equipment 10Photographic Equipment, Retail Sales 9Photographic Processing Service Equipment 10Pie or Pizza Roller 10Pinball Machine 6Pipeline Gathering 26.5Piping, Industrial 12Pizza Oven 10Pizza Parlor 10Planter 9Plants, Artificial or Living 3Plastics Manufacturer 11Plumbing Supply 10Pool/Billiard Table, Coin Operated 6Pool/Billiard Table, Non-coin 10Popcorn Maker 10Portable Plant, Asphalt or Concrete 16Pots & Pans 5Poultry House Equipment 5Poultry Processing & Products Manufacturer 12Power Sweeper 6Preparation Table 10Primary Steel Products 10Printing & Publishing 11Printing Presses, Electronic 11Printing Presses, Non-electronic 11Produce Case, Retail 9Professional Libraries 6Projection Equipment NO TREND 6Proof Boxes 12Propane/Butane/Liquid Gas Distribution 10Public Address System 6

ECONOMIC LIFE TABLESEconomic Life

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Pumps - Air, Fuel, & Water 8Rack, Bread or Display 9Radio Equipment 6Radio Towers 20Radio/Television, Repair 10Radio/Television, Sales 9Reach-in Cooler 10Reception Room F&E 10Record/Tape/Compact Disk Sales 9Recording Studio Equipment 8Recreation Establishment 10Refining 16Refrigeration Equipment, Commercial 12Refrigerator 10Rental Store, General 9Repair Shop, Miscellaneous 10Research Equipment 6Resort Equipment 10

Restaurant Furniture, Fixtures, & Equipment (Not Fast Food) 10Retail Furniture & Fixtures 9Retail Trade, General, Fixtures, & Equipment 9Revolving Roaster 10Riveting Machine 12Robotics Equipment (Excluding Computer) 10Roller Rink 10Roofing Equipment 12Room Furniture - Hotel 10Rotary Press 12Rubber Products Manufacturer 14Safes 10Satellite Television – Headend Unit 12Satellite Television – Box Analog 5Satellite Television – Box Digital 10Satellite Television – Dish 10Saw Mills – Permanent 10Saw Mills – Portable 6Scaffolding 10Scales 8Scoring Equipment 10Scrapers 16Screens 16Seating, Auditorium 10Service Businesses, General, Furniture, Fixtures 9Service Equipment 12Service Station/Garage Equipment 10Sewing Machine 12Sheeter & Molder 12

ECONOMIC LIFE TABLESEconomic Life

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Shelving 9Shipping & Warehouse Equipment 9Shoe Repair Machinery & Equipment 12Shoe Store 9Shop Maintenance Equipment 12Shopping Cart 6Showcase 9Shuttle Cars 10Silverware 3Slicer, Meat 10Smelter Equipment 12Snack Bar Equipment 10Soda Fountain w/Sink 10Specialized Process Machinery, Heavy 16Specialized Process Machinery,High-Tech 10Specialized Process Machinery, Medium 12Sporting & Athletic Good Sales 9Sports & Recreational Equipment 10Spray Gun 8Stationary 12Steel Mill Products Manufacturer 15Steam Cleaning System 12Steam Lines & Boilers 12Steam or Serving Table & Pans 10Sterilizer 12Stone Products Manufacturer 15Stools 10Storage Tanks, Light 12Stove Hood, Vent, & Fan 10Stove, Electric or Gas 10Stripper 12Supermarket/Grocery, General 9Swimming Pool Equipment 10Switchboard/Telephone System 6Table Tennis/Ping Pong 10Tables & Chairs 10Tanks, Steel Storage 20Tanning Salon Equipment 10Television NO TREND 5Tennis Equipment 10Textile Products Manufacturer 9Theater Equipment & Seating 10Ticket Dispenser 6Time Clock 6Tire Changer 12Tire Rack, Portable 10Tire/Rubber Sales 9Tobacco Sales 9Towers, Lattice, Guyed, Monopole 20

Economic LifeECONOMIC LIFE TABLES

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Tractors 10Tractors Attachments 10Trailers, equipment 10Transmission Equipment 10Trays 8Truck, articulating 10Truck Mounted Equipment 12Turbines 12Typewriter 6Utensils 3Vacuum Cleaner 10Valve Grinder 10Variety/Toy/Hobby, Retail 9Vegetable Oil & Products Manufacturer 18Vending Machines 5Veterinary Equipment 10Video Game 5Video Rental, Video Tapes, & Players 3Video Stores, Retail 9Vise 10Waffle Iron 10Walk-in Freezer 12Warmer 10Washer Extractor, Laundry Commercial 12Washer, Coin Operated 10Washer, Manual Operated 10Waste Containers, Plastic & Steel 10Water Softening Equipment 12Welder 10Wheel Bearing Packer 8Wholesale Trade, Fixtures & Equipment 9Wind Generation - Nacelle - Generator, Blades, Gearbox NO TREND 12Wind Generation - Foundations & Towers 25Wind Generation - Substation & Gen Tie Lines 25Winery 12Wire Products Manufacturer 10Women's Clothing 9Wood Products Manufacturer 10Woodworking Equipment 10Wrecking & Towing Equipment 12X-Ray Equipment 10

Economic LifeECONOMIC LIFE TABLES

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OKLAHOMA BUSINESS PERSONAL

PROPERTY RENDITION FORM

AND

REPORTING SCHEDULES

BUSINESS ASSET LISTING904-sch. 3

904-A, sch. 3-A904-3-P

BUSINESS RENDITION901

901-F901-IP901-P

www.tax.ok.gov

Select: AD VALOREMSelect: FORMS

Select: GENERAL AD VALOREM FORMS

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GLOSSARY

OF

TERMS

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BATTERY (TANK BATTERY) – The production handling equipment on the lease.

APPRAISER – One who appraises property, an owner, a prospective buyer, or, more commonly, a group ofprofessionally skilled persons holding themselves out as experts on valuation.

ASSESS – To value property officially for the purpose of taxation.

ASSESSED VALUATION – A valuation set upon real estate and personal property government as a basis forlevying taxes.

BALANCE SHEET – A statement of financial position of any economic units, disclosing of a given moment oftime its asset, liabilities and equity.

-B-

ASSET – Any owned physical object (tangible) or right (intangible) having value; a source of wealth, expressedin terms of its cost, depreciated cost or, less frequently, some other value.

ASSOCIATED GAS – Natural gas which is in contact with crude oil in the reservoir.

AUDIT – An audit is a systematic investigation or appraisal of procedures or operations for the purpose ofdetermining conformity with specifically prescribed criteria.

AUDIT PROGRAM – The procedures undertaken or particular work done by an accountant in conducting anexamination.

BARREL (BBL) – 42 (US) gallons at 60 degrees Fahrenheit at atmospheric pressure.

-A-ACCOUNT – A record of a particular type of transaction expressed in money and kept in the books of originalentry.

ACCOUNTANCY – The theory and practice of accounting, its professional responsibilities, standards, andgenerally associated activities.

ACCOUNTANT – One skilled in accounting.

ACCOUNTING RECORDS – The formal journals and ledgers, vouchers, invoices, correspondences, contractsand other sources or support for such records = Books of Account.

ACCOUNTING VALUATION – The historical money amount attaching to any asset or expense, generallyrepresenting cost.

ACQUISITION COST – The cost used in accounting to represent the purchase price of an asset. If installationand other associated costs are included, this cost should be referred to as total acquisition cost.

AD VALOREM – Designating a property tax or import or other duty computed as a percentage (rate) of thevalue of the property.

APPRAISE – To make an estimate of value, particularly of the value of property. Note: If the property isvalued for purposes of taxation, the less inclusive term “assess” (q.v.) is substituted for the above term.

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CHART OF ACCOUNTANT – A list of accounts systematically arranged, applicable to a specific concern,giving account names and numbers.

CHRISTMAS TREE – The assembly of valves, pipes and fittings used to control flow of oil and gas from the

CONDENSATE – Hydrocarbons which are in the gaseous state under reservoir conditions but which becomeliquid either in passage up the hole or in the surface equipment.

-B- BOOK VALUE – Book value is the amount appearing in an asset account, while net book value is the grossbook value less any accumulated depreciation.

-C-CAPITAL – The amount invested in an owner or owners. This amount so invested plus retained income iscommonly referred to as net worth, net assets, or stockholder’s equity.

CASING HEAD GAS – Associated and dissolved gas produced with crude oil; oil well gas.

CERTIFIED PUBLIC ACCOUNTANT – Accountants who, having met the statutory requirements of a state,have been registered or licensed to practice public accounting are permitted by the state to call themselves“certified public accountants” and to use the initials “CPA” after their names.

CONSIGNED GOODS – A type of inventory in the possession of a selling agent but owned by another party.The seller has no equity, no control of price or sale, and receives none of the profit (as such) from sale of theproperty (but may receive a sales commission).

COMBINATION SEPARATOR-DEHYDRATORS – Used to remove water vapor from raw natural gas.

COMMON TANK BATTERY – The equipment used to separate and store the production from multiple wells.

COMPRESSOR – A device that raises the pressure of compressible liquids and/or gases.

COMPUTER PRODUCTION CONTROL – An operation wherein field conditions and activities are monitoredand/or controlled automatically by a computer system.

CORPORATION – A legal entity (business organization form) operating under a grant of authority from a stateor other political autonomy in the form of a charter and articles of incorporation.

CONSTRUCTION-IN-PROGRESS – Property that is in a process of change from one state to another, suchas the conversion of personal property from inventory to fixed asset by installation or the conversion ofpersonal to real by becoming a fixture.

CONTRA ACCOUNT – One or more accounts which partially or wholly offset other accounts on financialstatements may either be merged or appear together.

CONTROL PANEL – Switches and devices to start, stop, measure, monitor or signal what is taking place.

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CUBIC FOOT OF GAS – Defined as the volume of gas contained in one cubic foot of space at a standardpressure base and a standard temperature base. The standard temperature base is 60 degrees Fahrenheit.

-D-

-C-

CREDIT – An accounting entry recording the reduction or elimination of an asset or expense or the creation ofor addition to a liability or item of new worth or revenue.

CURRENT ASSET – Unrestricted cash or other asset held for conversion, within a relatively short period, intocash or other similar asset or useful goods or services. Usually the period is one year or less but for someitems, such as accounts receivable in installments, the period may be longer (by contract).

CURRENT LIABILITY – A short-term debt regardless of its sources, including any liability accrued anddefered, and unearned revenue that is paid out of current assets or is transferred to income within a relativelyshort period, usually one year or less.

DATE OF ACQUISITION – The effective purchase date of an asset. From the date of acquisition, the assetmust appear in the accounts and in financial statements and deprecation, if any, must be recorded.

DEBIT – An accounting entry or posting recording the creation of or addition of an asset or an expense, or thereduction or elimination of a liability, credit valuation account or item or net worth or revenue.

CRUDE OIL – A mixture of hydrocarbons that exists in the liquid phase in the underground reservoir andremains liquid at atmospheric pressure after passing through surface separating facilities.

DRY GAS – Natural gas that is produced without liquid hydrocarbons. Also gas that has been dehydrated toremove water (Pipeline gas).

DUMP VALVE – The discharge valve through which oil and water are discharged from separators, treaters,etc.

DISCOVERY – The process whereby the assessor identifies all taxable property in the jurisdiction and ensuresthat it is included on the assessment roll.

DISPOSAL WELL – A well through which water (usually salt water) is returned to subsurface formations.

DEPRECIATION – Lost usefulness; expired; the diminution of service yield from a fixed asset or grouping ofassets that cannot or will not be restored by repairs, caused by wear and tear from use, disuse, poormaintenance, obsolescence and inadequacy to the particular enterprise.

DEHYDRATOR – Removes water vapors from raw natural gas.

DEPRECIATION RESERVE – Accumulated depreciation.DRAFT

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FIXED LIABILITY – Long-term (over one year’s duration) debts.

EARNINGS STATEMENT – Income (profit and loss) statement.

ECONOMIC LIFE – The period of time over which an asset’s operation is economically feasible. Theeconomic life may or may not be equivalent to physical life of the asset.

EFFECTIVE AGE – An age assigned to an asset based on a combination of its actual age and condition.

-E-

FIXED ASSETS – Personal property that has been brought to the point of highest and best use, that is, it isfully installed and used to produce income in an economically feasible manner. In a business: Permanentassets required for the normal conduct of a business.

FIRST IN, FIRST OUT (FIFO) – An inventory cost-accounting procedure whereby unsold inventory, includinginventory carried over from prior years, is valued at the prices most recently paid for inventory purchases.

FISCAL YEAR – A 12-month period of time to which the annual budget applies and at the end of which agovernment unit determines its financial position and results of its operation.

FIELD – An area consisting of a single reservoir or multiple reservoirs all grouped on, or related to, the samegeological structural feature and/or stratigraphic condition. The field name refers to the surface area, althoughat times it may refer to both the surface and the underground productive formations.

FINISHED GOODS – Inventory at the end stage of a manufacturing process. Finished goods are the result ofcombining raw materials with labor, capital, machine time, and other components of production.

EXTERNAL (economic) OBSOLESCENCE – The loss of appraisal value (relative to the cost of replacing aproperty with property of equal utility) resulting from causes outside the property that suffers the loss. Usuallylocational in nature in the depreciation of real estate, it is more commonly market wide in personal propertyand is generally considered to be economically unfeasible to cure.

-F-

EARNINGS – A general term embracing revenue, profit or net income.

FIXTURE – Generally, an asset that has become part of real estate through attachment in such a manner that

FIBERGLASS TANKS – Fiberglass tanks store water for disposal. The tank performs the same function as acement pit. Water disposal trucks drain the tanks on a regular basis. In some cases, the tank is partiallysubmerged in the ground.

EXAMINATION – A limited audit qualified by words or phrases indicating the character of the limitation.

EXAMINE – To prove records or inspect documents, procedures and scope, for the purpose of arriving atopinions of accuracy, propriety, sufficiency, etc.

EXPENSE – An expired cost.

EXPENSE ACCOUNT – Any account maintained for particular expenses.

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FREIGHT-IN – Freight paid on incoming shipments treated as an element of cost of goods received.

GAS – All natural gases and all hydrocarbons not defined as oil.

GAS INJECTION – Natural gas injected under high pressure into a producing reservoir through an INPUT orINJECTION WELL as part of an enhanced recovery operation.

-F-

INJECTED GAS – High pressure gas injected into a formation to maintain or restore reservoir pressure or

-G-

GENERAL LEDGER – A ledger (book) containing accounts which are classified in detail or, in summary, allthe transactions of a business enterprise.

GENERALLY ACCEPTED – Given authoritative recognition by professional bodies such as the AmericanInstitute of Certified Public Accountants and the American Accounting Association.

GOODS HELD FOR SALE OR RESALE – Any inventory held for sale by a wholesaler, distributor, or retailerafter having passed through one or more other levels of trade.

GATHERING LINE - A pipeline used to gather gas from the field to a central point.

GOODS-IN-PROCESS – Inventory, formerly raw materials, that has begun to undergo the manufacturingprocess, resulting in finished goods.

GOODWILL – The present value of expected future income in excess of a normal return of the investment intangible assets.

GATHERING SYSTEM – a series of gathering lines used to deliver gas to a gas processing plant. The systemis typically managed by one entity.

GENERAL JOURNAL – The journal which has recorded transactions not provided for in specialized journals.

IMPROVEMENTS – Buildings, other structures and attachments or annexations to land which are intended toremain so attached or annexed, such as sidewalks, trees, drives, tunnels, drains, and sewers. Note:Sidewalks, curbing, sewer and highways are sometimes referred to as “Betterment,” but the term“Improvements” is preferred.

IMPROVEMENTS OTHER THAN BUILDINGS – A fixed asset account which reflects the acquisition value ofpermanent improvements, other than buildings, which add value to land. Examples of such improvements arefences, retaining walls, sidewalks, pavements, gutters, tunnels, and this account contains the purchase orcontract price. If improvements are obtained by gift, it reflects the appraised value at time of acquisition.

-H-HEATER-TREATER – Is used to separate oil, water and gas.

HISTORICAL COST – Cost to the present owner at the time of acquisition.

-I-DRAFT

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-I-

MCF – The abbreviation for 1,000 cubic feet (usually applied to natural gas).

MMCF – The abbreviation for 1,000,000 cubic feet (usually applied to natural gas).

LEASEHOLD IMPROVEMENTS – Items of personal property, such as furniture and fixtures associated with alessee (the tenant), that have been affixed to the real property owned by a lessor.

LIABILITY – An amount owed by one person (a debtor) to another (a creditor), payable in money, goods orservices.

MASTER VALVE – A large valve located on the Christmas tree used to shut in a well.

LEASE – A tract of land, where the producing wells and production equipment are located.

LUBRICATOR – A specially fabricated length of pipe that is usually placed above a valve on top of theChristmas tree. Lubricators are used to run special tools into a well.

LEASEHOLD – An interest in real property under the terms of a lease or contract for a specified period of time, in return for rent or other compensation.

INVENTORY – The group of personal property items whose value is exhibited by value in exchange; that is,ownership is solely for the purpose of sale rather than use.

INJECTED GAS – High pressure gas injected into a formation to maintain or restore reservoir pressure orotherwise enhance recovery. Also, gas injected for gas lift.

-L-LAST IN, FIRST OUT (LIFO) – An inventory cost-accounting procedure whereby unsold inventory, includinginventory carried over from the prior year, is valued at the prices paid for the earliest inventory purchases.

-N-

LEASE AUTOMATIC CUSTODY TRANSFER (LACT OR ACT) – Metering equipment that automaticallymeasures, samples and transfers oil or gas from a lease into a pipeline.

NATURAL GAS LIQUIDS – Those portions of the reservoir gas which are liquefied at the surface inseparators, field facilities or gas processing plants. Olant products are also known as LIQUEFIEDPETROLEUM GAS (LPG).

-M-

NATURAL GAS - A mixture of hydrocarbons and varying quantities of non-hydrocarbons that exists either inthe gaseous phase or in solution with crude oil in natural underground reservoirs.

IN-TRANSIT GOODS – Personal property in movement from one jurisdiction to another. In-transit goods arenot assessable because they lack situs.

LOWER OF COST OR MARKET – An inventory accounting concept which states the present value ofinventory is based on the lower of either historic cost or current selling price (example: obsolete inventoryitems).

NET PROFIT – Excess of revenue over operating expenses.

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NET WORTH – The aggregate of the equities representing proprietary interest; the excess of the going-concern value of assets over liabilities to outsiders; in the case of a corporation, the total of paid-in capital andretained earnings; in a sole proprietorship, the owner’s capital account; in a partnership, the sum of thepartner’s capital accounts.

NON-ASSOCIATED GAS – Natural gas which is in reservoirs that does not contain significant quantities ofcrude oil.

SITUS – The taxable location of an asset. For personal property, situs may be the physical location of theproperty or, in the instance of highly mobile property, the more-or-less permanent location of the propertyowner.

RADIO TELEMETRY UNIT (RTU) – Telemetry is a system for the electronic transmission of oil field data.

-P-POSTING – The act of transferring to an account in a ledger the date, either detailed or summarized,contained in a book or document of original entry.

PLUG AND ABANDON - Often abbreviated “P&A”, referring to the act of placing plugs in a depleted well, thenabandoning it.

PRE-AUDIT – An examination for the purpose of determining the propriety of proposed financial transactionsand financial transactions which have already taken place but which have not yet been recorded, or, if suchapproval is required, before the approval of the financial transactions by designated officials for recording.

PUMPING UNIT – The surface pumping unit is the equipment that is used to artificially lift oil and water fromthe reservoir through the well bore to the surface.

REAL ESTATE – Land and land improvements, including buildings and appurtenances, standing timber andorchard trees.

PUMP – A device used to increase the pressure of or move liquids.

-R-

-N-

SEPARATOR – Separates natural gas from crude oil and water.

REMAINING ECONOMIC LIFE (REL) - The number of years in the future over which the operation of an assetis anticipated to be economically feasible, often expressed as a percentage of the total economic life (REL%).

-S-SALTWATER DISPOSAL – The method and the system for the disposal of salt water produced with crude oil.

SCRUBBER – A vessel through which gas is passed to remove liquid and foreign matter.

RAW MATERIALS – Goods purchased for use as an ingredient or component part of a finished product.

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SOLE PROPRIETORSHIP – A business enterprise net worth which belongs entirely to one individual.

WELLHEAD – The wellhead is used to maintain surface control of the well. It is formed by the combination ofparts including the casing head, tubing head, Christmas tree, stuffing box and pressure gauges.

-S-

STEEL TANK – Steel tanks store oil for sale or water for disposal. Tanks may be welded or bolted.

-T-TANGIBLE PROPERTY – Property whose value is measured in accordance with its actual physical presence.

TAX – A compulsory charge levied by a government unit against the income or property of a person, natural orcorporate, for the common benefit of all citizens. The term does not include specific charges made againstparticular person or property for current or permanent benefits and privileges accruing only to those payingsuch charges, such as licenses, permits, and specific assessments.

TRADE LEVEL – Refers to the production and distribution stages of a product. Appraisers recognize threedistinct levels of trade; the manufacturing level, the wholesale level, and the retail level. Personal propertyshould be assessed at the trade level at which it is found. The valuation of the inventory of one owner shouldbe based on the price for which it would be exchanged with a similar business at the same trade level, forexample; from one manufacturer to another. Value-in-exchange increases as a property moves frommanufacturing through retail levels of trade.

SUPPLIES – A type of personal property, usually treated as inventory, that is consumed as part of the processof bringing other assets to a saleable condition.

TRENDING FACTOR – A figure representing the increase in selling price over a period of time. Trendingaccounts for the relative difference in the value of a dollar between two periods.

-U-

-W-WEIGHTED AVERAGE – a method of inventory cost accounting whereby inventory is valued according to theunit price of all units owned throughout the year; calculated by dividing total acquisition cost of all inventory bythe number of units owned.

UNIT COST – A valuation guideline expressing the relationship between cost or value of inventory or fixedassets and some unit of measure; for example, cost per square foot or per employee

USEFUL LIFE – Estimated normal operating life in terms of utility to the owner of a fixed asset or group ofassets.

-V-VALUATION – A judgment expressing or implying preference, or relative approval or disapproval, most oftenexpressed in money, after a careful weighing of evidence, related experience, training, native shrewdness andother factors. DRAFT

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Industrial Related Equipment

Green Guide for Construction Equipment1290 Ridder Park Drive, San Jose, California 95131-2398

North American Equipment Dealers AssociationIndustrial Equipment Guide - Southwest Association

4629 Mark IV Parkway, Fort Worth, Texas 76106

Dataquest

Farm Equipment Guide - Hotline1003 Central Avenue, P. O. Box 1115

Fort Dodge, Iowa 50501

Business Related Equipment

Dataquest - SpecCheckComputers, Printers, Copier, Facsimile

1421 S. Sheridan, Tulsa, OK, 74101

Petroleum Related Equipment

Marshall Valuation Service915 Wilshire Boulevard, Los Angeles, CA, 90017-3409

Pennwell Oil and Gas Journal

VALUATION RESOURCES

Agricultural Related Equipment

North American Equipment Dealers AssociationGuides 2000 - Southwest Association

4629 Mark IV Parkway, Fort Worth, Texas 76106

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Page 169: DRAFT - Oklahoma · the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule,

2800 N. Lincoln Blvd. Oklahoma City, Ok 73105

(405) 521-3864

Oklahoma Department of Agriculture

International Association of Assessing Officers314 West 10th

Kansas City, MO. 64105-1616

Stillwater, OK 74078

BIBLIOGRAPHY

Center for Local Government TechnologyOklahoma State University

5202 Richmond Hills Dr

Oklahoma Statutes 2011, Supplement as amended

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