Table 4: Capital Item - Useful Lives Reported by Country Experts
Costing experts evaluated the useful lives for the following capital items. The countries where they worked are listed across the top of the table. These figures should be adapted to meet country specific needs.
| Item | Number of Observations | Benin | China (Shanghai) | China (Yunan) | Colombia | Ecuador | Egypt | Kenya | Lebanon | Mexico | Nepal | Netherlands | New Zealand | Poland | Russia | Thailand |
| 4WDs | 9 | 3 | 15 | 5 | 15 | 10 | 8 | 7 | 10 | 8 | ||||||
| Air conditioner | 6 | 10 | 6 | 10 | 5 | 20 | 5 | |||||||||
| Car | 6 | 15 | 5 | 10 | 7 | 3 | 4 | |||||||||
| Chairs | 14 | 5 | 5 | 10 | 15 | 5 | 8 | 6 | 10 | 5 | 5 | 5 | 2 | 5 | 5 | |
| Cold boxes | 12 | 10 | 5 | 10 | 4 | 10 | 4 | 5 | 2 | 4 | 5 | 4 | 5 | |||
| Cold rooms and freezer rooms | 7 | 10 | 15 | 20 | 30 | 5 | 5 | 10 | ||||||||
| Computer | 15 | 3 | 6 | 6 | 5 | 6 | 10 | 10 | 3 | 5 | 5 | 3 | 5 | 3 | 5 | 5 |
| Cupboard | 14 | 10 | 5 | 10 | 20 | 5 | 10 | 6 | 10 | 5 | 5 | 5 | 5 | 10 | 5 | |
| Desks | 14 | 10 | 5 | 10 | 15 | 5 | 15 | 6 | 10 | 5 | 5 | 5 | 5 | 10 | 5 | |
| Fax | 8 | 5 | 6 | 7 | 7 | 10 | 5 | 5 | 5 | |||||||
| Freezer Truck | 2 | 5 | 7 | |||||||||||||
| Freezer Van | 4 | 15 | 5 | 5 | 7 | |||||||||||
| Freezers | 11 | 10 | 10 | 10 | 10 | 5 | 5 | 5 | 5 | 5 | 7 | 5 | ||||
| Motorbikes | 7 | 2 | 15 | 8 | 10 | 5 | 5 | 5 | ||||||||
| Packaging equipment | 11 | 5 | 10 | 10 | 10 | 4 | 7 | 5 | 5 | 5 | 5 | 4 | ||||
| Photocopier | 10 | 2 | 10 | 6 | 10 | 15 | 5 | 5 | 5 | 10 | 5 | |||||
| Printer | 15 | 3 | 10 | 6 | 5 | 8 | 7 | 10 | 3 | 3 | 5 | 3 | 5 | 3 | 5 | 5 |
| Refrigerators | 14 | 5 | 14 | 10 | 10 | 12 | 15 | 10 | 5 | 5 | 5 | 5 | 10 | 5 | 7 | |
| Standby Generator | 9 | 1 | 25 | 8 | 10 | 5 | 5 | 5 | 5 | 5 | ||||||
| Telephone | 11 | 15 | 6 | 10 | 10 | 7 | 20 | 2 | 2 | 5 | 5 | 5 | ||||
| Television | 7 | 2 | 9 | 15 | 15 | 3 | 5 | 10 | ||||||||
| Temperature monitors | 11 | 10 | 10 | 10 | 3 | 10 | 5 | 5 | 2 | 4 | 4 | 4 | ||||
| Trucks | 6 | 3 | 15 | 20 | 15 | 8 | 5 | |||||||||
| Typewriter | 4 | 6 | 15 | 5 | 5 | |||||||||||
| Vacuum cleaner | 7 | 10 | 5 | 5 | 2 | 5 | 5 | 2 | ||||||||
| Video | 6 | 2 | 10 | 10 | 15 | 3 | 10 | |||||||||
| Voltage stabilisers | 11 | 2 | 10 | 10 | 5 | 7 | 10 | 5 | 5 | 2 | 4 | 4 |