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Ohio Laws and Rules
(A) A per diem for depreciation on buildings, components, and equipment used in the provision of patient care that are not reimbursable by medicaid directly to the medical equipment supplier, in accordance with rule 5101:3-3-19 of the Administrative Code is an allowable cost.
(B) For purposes of determining if an expenditure should be capitalized, the following guidelines are utilized:
(1) Any expenditure for an item that costs five hundred dollars or more and has a useful life of two or more years per item must be capitalized and depreciated over the asset’s useful life.
(2) A provider may use a capitalization policy less than five hundred dollars per item, but is required to obtain prior approval from the Ohio department of job and family services (ODJFS) if the provider wishes to change its capitalization policy from its initial capitalization policy.
(C) All capital assets shall be depreciated using the straight-line method of depreciation.
(D) For purposes of determining the useful life of a capital asset, NFs shall use the table as set forth in appendix A of this rule or a different useful life if approved by ODJFS. If a capital asset is not reflected on the table as set forth in appendix A of this rule, the internal revenue service publication 946 “How to Depreciate Property” (rev. 2004) shall be used for purposes of determining the useful life of that capital asset.
(E) For newly acquired assets in the month that a capital asset is placed into service, no depreciation expense is recognized as an allowable expense. A full month’s depreciation expense is recognized in the month following the month the asset is placed into service.
(F) The disposal of assets shall be accounted for as follows:
(1) For assets not acquired through a change in ownership, in the month that the capital asset is disposed, if the capital asset is not fully depreciated, the allowable depreciation expense is the historical cost of the asset less the accumulated depreciation of the asset. At no time shall an asset be depreciated more than its adjusted basis; or
(2) For assets acquired through a change in ownership, there shall be no recognition of the disposal of individual assets. At the time of a subsequent change of ownership the disposal of all assets acquired through a change of ownership shall be recognized.
(G) Providers shall maintain the following property records:
(1) For assets not acquired through a change in ownership, detailed depreciation schedules listing each asset required; or
(2) For assets acquired through a change in ownership:
(a) Depreciation schedules on a lump sum basis for land, building, and equipment; and
(b) A list of all assets disposed after the change in ownership with the applicable dates of disposal.
APPENDIX A
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
BUMPERS 5
CULVERTS 18
FENCING
BRICK OR STONE 25
CHAIN-LINK 15
WIRE 5
WOOD 8
FLAG POLE 20
GUARD RAILS 15
HEATED PAVEMENT 10
LANDSCAPING 10
LAWN SPRINKLER SYSTEM 15
PARKING LOT, OPEN-WALL 20
PARKING LOT GATE/S 3
PARKING LOT STRIPING 2
PAVING (INCLUDING ROADWAYS, WALKS, AND PARKING)
ASPHALT 8
BRICK 20
CONCRETE 15
GRAVEL 5
RETAINING WALL 20
SEPTIC SYSTEM 15
SHRUBS AND LAWNS 5
SIGNS, METAL OR ELECTRIC 10
SNOW-MELTING SYSTEM 5
TREES 20
TURF, ARTIFICIAL 5
UNDERGROUND UTILITIES
SEWER LINES 25
WATER WELLS 25
YARD LIGHTING 15
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
BUILDINGS – ALL 40
BUILDING COMPONENTS
CANOPIES 15
CARPENTRY WORK 15
CAULKING 10
CEILING FINISHES
GYPSUM 10
PLASTER 12
COMPUTER FLOORING 10
CORNER GUARDS 10
CUBICLE TRACKS 20
DESIGNATION SIGNS 5
DOORS AND FRAMES
AUTOMATIC 10
HOLLOW METAL 20
WOOD 15
DRAPERY TRACKS 10
DRILLED PIERS 40
FLOOR FINISHES
CARPET 5
CERAMIC 20
CONCRETE 20
QUARRY 20
TERRAZZO 15
VINYL 10
FOLDING PARTITIONS 10
INTERIOR FINISHES 15
LOADING DOCK BUMPERS AND LEVELERS 10
MILLWORK 15
OVERHEAD DOORS 10
PARTITIONS, INTERIOR 15
PARTITIONS, TOILET 20
RAILINGS
FREESTANDING (EXTERIOR) 15
HANDRAILS (INTERIOR) 15
ROOF COVERING 10
SKYLIGHTS 20
STOREFRONT CONSTRUCTION 20
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
WALL COVERING
PAINT 5
WALLPAPER 5
X-RAY PROTECTION 10
FIXED EQUIPMENT
BENCHES, BINS, CABINETS, COUNTERS, AND SHELVING, BUILT-IN 20
CABINET, BIOLOGICAL SAFETY 15
CANOPY-VENTILATING FOR LAUNDRY IRONER 15
COAT RACK 20
CONVEYOR SYSTEM, LAUNDRY 10
COOLER, WALK-IN 15
CURTAINS AND DRAPES 5
EMERGENCY GENERATOR SET 20
GENERATOR CONTROLS 12
HOOD, FUME 15
FIRE PROTECTION IN HOODS 10
ICU AND CCU COUNTERS 15
ILLUMINATOR
MULTIFILM 10
SINGLE 10
LAMINAR FLOW SYSTEM 15
LOCKERS, BUILT-IN 15
MAILBOXES, BUILT-IN 20
MEDICINE PREPARATION STATION 15
MIRRORS, TRAFFIC AND/OR WALL MOUNTED 10
NARCOTICS SAFE 20
NURSES’ COUNTER, BUILT-IN 15
PASS-THROUGH BOXES 15
PATIENTS’ CONSOLES 15
PATIENTS’ WARDROBES AND VANITIES, BUILT-IN 15
PROJECTION SCREENS 10
SINK AND DRAINBOARD 20
STERILIZER, BUILT-IN 15
TELEPHONE ENCLOSURE 10
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
BUILDING SERVICES EQUIPMENT
AIR-CONDITIONING EQUIPMENT
CENTRIFUGAL CHILLER 15
COMPRESSOR, AIR 15
CONDENSATE TANK 10
CONDENSER 15
CONTROLS 10
COOLER AND DEHUMIDIFIER 10
COOLING TOWER
METAL 20
WOOD 20
DUCT WORK 20
FAN, AIR-HANDLING AND VENTILATING 20
PIPING 20
PRECIPITATOR 10
PUMP 10
AIR-CONDITIONING SYSTEM
LARGE (OVER 20 TONS) 10
MEDIUM (5-20 TONS) 10
SMALL (UNDER 5 TONS) 5
AIR CURTAIN 15
ANTENNA SYSTEM 10
BOILER 20
DEAERATOR SYSTEM 15
BOILER SMOKESTACK, METAL 20
CLEAN-AIR EQUIPMENT 15
CLOCK SYSTEM, CENTRAL 15
DOOR ALARM 10
DOOR-CLOSING DEVICES, FOR FIRE ALARM SYSTEM 15
ELECTRIC LIGHTING AND POWER
COMPOSITE 18
CONDUIT AND WIRING 20
EMERGENCY LIGHTING SYSTEM 15
FEED WIRING 20
FIXTURES 10
SWITCH GEAR 15
TRANSFORMER 20
ELEVATOR
DUMBWAITER 20
FREIGHT 20
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
PASSENGER, HIGH-SPEED AUTOMATIC 20
PASSENGER, OTHER 20
EMERGENCY GENERATOR 20
CONTROLS 12
ESCALATOR 20
FANS, CEILING-MOUNTED 10
FIRE PROTECTION SYSTEM
FIRE ALARM SYSTEM 10
FIRE PUMP 20
SMOKE AND HEAT DETECTORS 10
SPRINKLER SYSTEM 25
TANK AND TOWER 25
FURNACE, DOMESTIC 15
HEATING, VENTILATING, AND AIR-CONDITIONING (COMPOSITE SYSTEM) 15
HUMIDIFIER 15
INCINERATOR, INDOOR 10
INSULATION, PIPE 15
INTERCOM SYSTEM 10
LABORATORY PLUMBING, PIPING 20
MAGNETIC DOOR HOLDERS 10
MEDICAL GAS PANELS 10
NURSE CALL SYSTEM 10
OIL STORAGE TANK 20
OXYGEN, GAS, AND AIR PIPING 20
PAGING SYSTEM 10
PHYSICIAN’S IN-AND-OUT REGISTER, BUILT-IN 10
PLUMBING, COMPOSITE 20
FIXTURES 20
PIPING 25
PUMP 15
PNEUMATIC TUBE SYSTEM 15
RADIATOR
CAST-IRON 25
FINNED TUBE 15
SEWERAGE, COMPOSITE 25
PIPING 20
SUMP PUMP AND SEWERAGE EJECTOR 10
SOLAR HEATING EQUIPMENT 10
SURGE SUPPRESSING SYSTEM 15
TELEPHONE SYSTEM 10
TELEVISION ANTENNA SYSTEM 10
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
TELEVISION SATELLITE DISH 10
TEMPERATURE CONTROLS, COMPUTERIZED 10
UNIT HEATER 10
VACUUM CLEANING SYSTEM 15
WATER FOUNTAIN 10
WATER HEATER, COMMERCIAL 10
WATER PURIFIER 10
WATER SOFTENER 10
WATER STORAGE TANK 20
WATER WELLS 25
ALPHABETIZED LIST OF EQUIPMENT ITEMS
ACCELERATOR 7
ACCOUNTING/BOOKKEEPING MACHINE 5
ADDING MACHINE 5
AIR-CONDITIONER, WINDOW 5
ALTERNATING PRESSURE PAD 10
AMBULANCE 4
AMINO ACID ANALYZER 7
AMPLIFIER 10
ANAEROBE CHAMBER 15
ANALYZER, HEMATOLOGY 7
ANATOMICAL MODEL 10
ANESTHESIA UNIT 7
ANKLE EXERCISER 15
APNEA MONITOR 7
APRON, LEAD-LINED 4
ARTHROSCOPE 5
ARTHROSCOPY INSTRUMENTATION 3
ASPIRATOR 10
AUDIOMETER 10
AUTOCLAVE 10
AUTOMOBILE
DELIVERY 4
PASSENGER 4
AUTOSCALER, IONIC 10
BACTERIOLOGY ANALYZER 8
BACTI INCINERATOR 5
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
BALANCE
ANALYTICAL 10
ELECTRONIC 7
PRECISION MECHANICAL 10
BASAL METABOLISM UNIT 8
BASSINET 15
BATH
PARAFFIN 7
SEROLOGICAL 7
SITZ 10
WATER 7
WHIRLPOOL 10
BATTERY CHARGER 5
BED
BIRTHING 10
ELECTRIC 12
FLOTATION THERAPY 10
HYDRAULIC 15
LABOR 15
MANUAL 15
ORTHOPEDIC 15
BEDPAN WASHER 15
BEEPERS, PAGING 3
BENCH, METAL OR WOOD 15
BIN, METAL OR WOOD 15
BINDER, PUNCH MACHINE 10
BIOCHEMICAL ANALYSIS UNIT 7
BIOCHROMATIC ANALYZER 7
BIOFEEDBACK MACHINE 8
BIOMAGNETOMETER 7
BIPOLAR COAGULATOR 7
BLANKET DRYER 15
BLANKET WARMER 15
BLOOD CELL COUNTER 5
BLOOD CHEMISTRY ANALYZER, AUTOMATED 5
BLOOD CULTURE ANALYZER 8
BLOOD GAS ANALYZER 5
BLOOD GAS APPARATUS, VOLUMETRICS 8
BLOOD PRESSURE DEVICE, ELECTRONIC 6
BLOOD TRANSFUSION APPARATUS 6
BLOOD WARMER 7
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
BLOOD WARMER COIL 7
BONE SURGERY APPARATUS 3
BOOKCASE, METAL OR WOOD 20
BOTTLE WASHER 10
BREATHING UNIT, POSITIVE-PRESSURE 8
BROILER 10
BRONCHOSCOPE
FLEXIBLE 3
RIGID 3
BULLETIN BOARD 10
BURNISHER, SILVERWARE 15
CABINET
BEDSIDE 15
FILE 15
INSTRUMENT 15
METAL OR WOOD 15
PHARMACY 15
SOLUTION 15
X-RAY 15
CAGE, ANIMAL 10
CALCULATOR 5
CAMERA
IDENTIFICATION 5
SURGICAL 5
TELEVISION MONITORING, COLOR OR BLACK-AND-WHITE 5
VIDEOTAPE, COLOR OR BLACK-AND-WHITE 5
CAN OPENER, ELECTRIC 10
CAPSULE MACHINE 10
CARBON MONOXIDE RECORDER/DETECTOR 10
CARDIAC MONITOR 5
CARDIOSCOPE 8
CART
EMERGENCY-ISOLATION 10
FOOD/TRAY, HEATED-REFRIGERATED 10
LINEN 10
MAID 10
MEDICINE 10
SUPPLY 10
UTILITY 10
CASH REGISTER 5
CASPAR ACF INSTRUMENT AND PLATE SYSTEM 7
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
CASSETTE CHANGER 8
CATHODE-RAY TUBE (CRT) 3
CAUTERY UNIT
DERMATOLOGY 7
GYNECOLOGY 7
CELL FREEZER 7
CELL WASHER 5
CENTRAL DATA PROCESSING UNIT 10
CENTRAL SUPPLY FURNITURE 15
CENTRIFUGE 7
REFRIGERATED 5
CEREBRAL FUNCTION MONITOR 7
CHAIR
BLOOD DRAWING 10
DENTAL 15
EXECUTIVE 15
FOLDING 10
GERIATRIC 10
HYDRAULIC, SURGEON’S 15
KINETRON 15
PODIATRIC 15
SHOWER/BATH 10
SIDE 15
SPECIALIST’S 15
CHART RACK 20
CHART RECORDER 10
CHECK SIGNER 10
CHILD IMMOBILIZER 15
CHLORIDIOMETER 10
CHROMATOGRAPH, GAS 7
CLINICAL ANALYZER 5
CLOCK 10
CLOPAY WRAPPING MACHINE 10
CLOTHES LOCKER
FIBERGLASS OR METAL 15
LAMINATE OR WOOD 12
COAGULATION ANALYZER 5
COFFEE MAKER 5
COLD-PACK UNIT, FLOOR 10
COLLATOR, ELECTRIC 10
COLONOSCOPE 3
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
COLORIMETER 7
COLPOSCOPE, WITH FLOOR STAND 8
COMPACTOR, WASTE 10
COMPRESSOR, AIR 12
COMPUTER
CARIDIAL OUTPUT 5
CLINICAL 5
DISK DRIVE 5
LARGE 5
MICRO 5
MINI (PERSONAL) 5
PRINTER 5
SOFTWARE 5
TERMINAL 5
COMPUTER-ASSISTED TOMOGRAPHY (CT) SCANNER 5
CONDUCTIVITY TESTER 5
CONVEYOR, TRAY 10
COOKER, PRESSURE, FOR FOOD 10
COOLER, WALK-IN, FREESTANDING 15
CO-OXIMETER 10
CREDENZA 15
CRIB 15
CROUPETTE 10
CRYOOPHTHALMIC UNIT, WITH PROBES 7
CRYOSTAT 7
CRYOSURGICAL UNIT 10
CUTTER
CLOTH, ELECTRIC 10
FOOD 10
CYCLOTRON 7
CYSTIC FIBROSIS TREATMENT SYSTEM 10
CYSTOMETER 10
CYSTOMETROGRAM UNIT 10
CYSTOSCOPE 3
DATA CARD PROCESSING UNIT – (INCLUDING KEYPUNCH, VERIFIER, READER, AND SORTER) 5
DATA PRINTING UNIT 5
DATA STORAGE UNIT
MECHANICAL 10
NONMECHANICAL 15
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
DATA TAPE PROCESSING UNIT – (INCLUDING CONTROLLER, DRIVE, AND TAPE DECK) 5
DECALCIFIER 10
DEFIBRILLATOR 5
DEIONIZED WATER SYSTEM 7
DENSITOMETER, RECORDING 5
DENTAL DRILL, WITH SYRINGE 3
DERMATOME 10
DESK, METAL OR WOOD 20
DIAGNOSTIC SET 10
DIATHERMY UNIT 10
DICTATING EQUIPMENT 5
DIGITAL FLUOROSCOPY UNIT 5
DIGITAL RADIOGRAPHY UNIT 5
DILUTER 10
DISH STERILIZER 10
DISHWASHER 10
DISINFECTOR 10
DISPENSER
ALCOHOL 10
BUTTER, REFRIGERATED 10
MILK OR CREAM 10
DISPLAY CASES 20
DISTILLING APPARATUS 15
DOPPLER 5
DOSE CALIBRATOR 5
DRESSER 15
DRILL PRESS 20
DRYER
CLOTHES 10
HAIR 5
SONIC 10
DRYING OVEN, PAINT SHOP 10
DUPLICATOR 5
ECHOCARDIOGRAPH SYSTEM 5
ECHOVIEW SYSTEM 5
ELECTROCARDIOGRAPH 7
ELECTROCARDIOSCANNER (HOLTER MONITOR SCANNER) 7
ELECTROENCEPHALOGRAPH 7
ELECTROLYTE ANALYZER 5
ELECTROMYOGRAPH 7
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
ELECTROPHORESIS UNIT 7
ELECTROSURGICAL UNIT 7
ENLARGER 10
ERGOMETER 10
EVACUATOR 10
EVOKED POTENTIAL UNIT 10
EXERCISE APPARATUS 15
EXERCISE EQUIPMENT, OUTDOOR 10
EXERCISE SYSTEM, COMPUTER-ASSISTED 5
EXERCISER, ORTHOTRON 10
EXTRACTOR, LAUNDRY 15
EYE SURGERY EQUIPMENT (PHACOEMULSIFIER) 7
FACSIMILE TRANSMITTER 3
FIBEROPTIC EQUIPMENT 5
FIBROMETER 7
FILES, ELECTRIC ROTARY 15
FILING SYSTEM, PORTABLE 20
FILM CHANGER 8
FILM VIEWER 10
FLOOR-BUFFING AND POLISHING MACHINE 5
FLOOR-SCRUBBING MACHINE 5
FLOOR-WAXING MACHINE 5
FLOW CYTOMETER 5
FLUID SAMPLE HANDLER 5
FLUORIMETER 10
FLUOROSCOPE 8
FOLDER, FLATWORK 15
FOOD CHOPPER 10
FOOD SERVICE FURNITURE 15
FRAME, TURNING 15
FREEZER, ULTRACOLD 10
FRYER, DEEP-FAT 10
FURNACE, LABORATORY 10
GAMMA CAMERA 5
GAMMA COUNTER 7
GAMMA KNIFE 10
GAMMA WELL SYSTEM 7
GARBAGE DISPOSAL, COMMERCIAL 5
GAS ANALYZER 8
GEIGER COUNTER 10
GENERATOR 5
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
GLASSWARE WASHER 8
GLOVES, LEAD-LINED 3
GRAPHOTYPE 15
GRIDDLE 10
GRINDER, FOOD WASTE 10
HAND DYNAMOMETER 10
HEART-LUNG SYSTEM 8
HEAT SEALER 5
HELICOPTER 4
HEMODIALYSIS UNIT 5
HEMOGLOBINOMETER 7
HEMOPHOTOMETER 10
HIGH-DENSITY MOBILE FILM SYSTEM 10
HOIST, CHAIN OR CABLE 12
HOLTER
ELECTROCARDIOGRAPH 7
ELECTROENCEPHALOGRAPH 7
HOMOGENIZER 10
HOOD, EXHAUST OR BACTI 10
HOT-FOOD BOX 15
HOTPLATE 5
HOUSEKEEPING FURNITURE 15
HUMIDIFIER 8
HYDROCOLLATOR 10
HYDROTHERAPY EQUIPMENT 15
HYFRECATOR 10
HYPERBARIC CHAMBER 15
HYPOTHERMIA APPARATUS 10
ICE CREAM FREEZER 10
ICE CREAM (SOFT) MACHINE 10
ICE CREAM STORAGE CABINET 10
ICE CUBE-MAKING EQUIPMENT 10
ICU AND CCU FURNITURE 15
IMAGE ANALYZER 5
IMAGE INTENSIFIER 5
IMMUNODIFFUSION EQUIPMENT 10
IMPRINTER
ADDRESS 5
EMBOSSED PLATE 10
IMX ANALYZER 7
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
INCUBATOR
LABORATORY 10
NURSERY 10
INDICATOR, REMOTE 10
INFANT CARE CENTER 10
INHALATOR 10
IN-SERVICE EDUCATION FURNITURE 15
INSUFFLATOR 5
INTEGRATOR 10
INTERCOM 10
INTRAARTERIAL SHAVER 10
IONTOPHORESIS UNIT 8
IRONER, FLATWORK 15
ISODENSITOMETER 7
ISOLATION CHAMBER 12
ISOTOPE EQUIPMENT 7
ISOTOPE SCANNER 7
KETTLE, STEAM-JACKETED 15
KEY MACHINE 10
KILN 10
K-PADS 5
KYMOGRAPH 10
LABEL MAKER 10
LABOR AND DELIVERY FURNITURE 15
LABORATORY FURNITURE 15
LAMINATOR 10
LAMP
BILIRUBIN 10
DEEP-THERAPY 10
EMERGENCY 10
INFRARED 10
MERCURY QUARTZ 10
SLIT 10
LAPAROSCOPE 3
LARYNGOSCOPE 3
LASER
CORONARY 2
SURGICAL 5
LASER POSITIONER 5
LASER SMOKE EVACUATOR 5
LATHE 15
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
LAWN AND PATIO FURNITURE 5
LAWN MOWER, POWER 3
LIBRARY FURNITURE 20
LIFTER, PATIENT 10
LIGHT
DELIVERY 15
EXAMINING 10
PORTABLE, EMERGENCY 10
LINAC SCALPEL 5
LINEAR ACCELERATOR 7
LINEN
DRYER 15
PRESS 15
TABLE 15
WASHER 15
LINT COLLECTOR 15
LITHOTRIPTER, EXTRACORPOREAL SHOCK-WAVE (ESWL) 5
LOOM 15
LOWERATOR 10
MAGNETIC RESONANCE IMAGING (MRI) EQUIPMENT 5
MAILING MACHINE 10
MAMMOGRAPHY UNIT
FIXED 5
MOBILE (VAN) 8
MANNEQUIN 10
MARKING MACHINE 10
MAROGRAPH 7
MASS SPECTROPHOTOMETER 7
MEAT CHOPPER 10
MICROBIOLOGY ANALYZER 8
MICROFILM UNIT 10
MICROPHONE 5
MICROPROJECTOR 10
MICROSCOPE 7
MICROTOME 7
MICROTRON POWER SYSTEM 7
MIRROR, THERAPY 15
MIXER, COMMERCIAL 10
MUSCLE STIMULATOR 10
NATURAL CHILDBIRTH BACKREST 10
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
NEBULIZER
PNEUMATIC 10
ULTRASONIC 10
NEPHROSCOPE 7
NEUROLOGICAL SURGICAL TABLE HEADREST 10
NEUTRON BEAM ACCELERATOR 8
NONINVASIVE CO2 MONITOR 7
NOURISHMENT ICE STATION 8
NURSING SERVICE FURNITURE 15
OFFICE FURNITURE 12
OPERATING ROOM FURNITURE 15
OPERATING STOOL 15
OPHTHALMOSCOPE 10
OPTICAL READERS 5
ORGAN 10
ORTHOTRON SYSTEM 10
ORTHOUROLOGICAL INSTRUMENTS 10
OSCILLOSCOPE 7
OSMOMETER 7
OTOSCOPE 7
OTTOMAN 10
OVEN
BAKING 10
MICROWAVE 5
PARAFFIN 10
ROASTING 10
STERILIZING 10
OXIMETER 10
OXYGEN ANALYZER 7
OXYGEN TANK, MOTOR, AND TRUCK 8
PACEMAKER, CARDIAC (EXTERNAL) 5
PACING SYSTEM ANALYZER 7
PACKAGING MACHINE 10
PAINT SPRAY BOOTH 15
PAINT-SPRAYING MACHINE 10
PANENDOSCOPE 10
PAPER BALER 15
PAPER BURSTER 8
PAPER CUTTER 10
PAPER JOGGER 10
PAPER SHREDDER 5
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
PARALLEL BARS 15
PARKING LOT SWEEPER 5
PARTITIONS, MOVABLE OFFICE 10
PATIENT MONITORING EQUIPMENT 10
PATIENT ROOM FURNITURE 10
PELVISCOPE 7
PERCUSSOR 5
PERFORATOR 10
PERIPHERAL ANALYZER 10
pH GAS ANALYZER 10
pH METER 10
PHONOCARDIOGRAPH 8
PHOTOCOAGULATOR 10
PHOTOCOPIER 5
PHOTOGRAPHY APPARATUS, GROSS PATHOLOGY 10
PHOTOMETER 8
PHOTOTHERAPY UNIT 10
PHYSICIANS’ IN-AND-OUT REGISTER, PORTABLE 10
PHYSIOLOGICAL MONITOR 7
PHYSIOSCOPE 10
PIANO 20
PIPE CUTTER-THREADER 10
PIPETTE, AUTOMATIC 10
PLANER AND SHAPER, ELECTRIC 10
PLASMA FREEZER 10
PLATE-BENDING PRESS 10
PLATELET ROTATOR 20
PLATEMAKER
COMPUTERIZED 5
NONCOMPUTERIZED 10
POPCORN MACHINE 8
POSITION EMISSION TOMOGRAPHY (PET) SCANNER 5
POWER SUPPLY 10
PRESS, LAUNDRY 15
PRINTING PRESS 10
PROCTOSCOPE 3
PROJECTOR
OVERHEAD 10
SLIDE 10
VIDEO 10
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
PROTHROMBIN TIMER, AUTOMATED 8
PROTON BEAM ACCELERATOR 7
PULMONARY FUNCTION ANALYZER 8
PULMONARY FUNCTION EQUIPMENT 8
PULSED OXYGEN CHAMBER 10
PULSE OXYMETER 7
PUMP
BREAST 10
INFUSION 10
STOMACH 10
SUCTION 10
SURGICAL 10
VACUUM 10
RADIATION METER 8
RADIOACTIVE SOURCE, COBALT 5
RADIOGRAPHIC DUPLICATING PRINTER 8
RADIOGRAPHIC-FLUOROSCOPIC COMBINATION 5
RADIOGRAPHIC HEAD UNIT 5
RANGE, DOMESTIC 10
RATE METER, DUAL 10
RECORDER, TAPE 10
REFRACTOMETER 10
REFRIGERATOR
BLOOD BANK 10
DOMESTIC 10
COMMERCIAL 10
UNDERCOUNTER 10
REMOTE CONTROL RECEIVER 10
RESUSCITATOR 10
RETRACTOR 5
RHINOSCOPE 10
RINSER, SONIC 10
ROTARY TILLER 10
ROTOOSTEOTOME UNIT 10
SAFE 20
SANITIZER 10
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
SAW
AUTOPSY 10
BAND 10
BENCH, ELECTRIC 10
MEAT-CUTTING 10
NEUROSURGICAL 10
SURGICAL, ELECTRIC 10
SCAFFOLD 10
SCALE
BABY 15
BED 10
CHAIR 10
CLINICAL 10
METABOLIC 10
POSTAL 10
SCALE, LAUNDRY
MOVEABLE 10
PLATFORM 15
SCINTILLATION SCALER 8
SCREEN, PROJECTOR 10
SENSITOMETER 10
SERIOGRAPH, AUTOMATIC 8
SETTEE 12
SEWING MACHINE 15
SHAKING MACHINE (VORTEXER) 8
SHARPENER, MICROTOME KNIFE 10
SHEARS, SQUARING, FLOOR 12
SHELVING, PORTABLE, STEEL 20
SHOULDER WHEEL 20
SIGMOIDOSCOPE 3
SIGNAL-AVERAGE EKG 5
SIMULATOR 5
SINGLE-PHOTON EMISSION COMPUTED TOMOGRAPHY (SPECT) SCANNER 5
SINUSCOPE 7
SKELETON 10
SLICER
BREAD 10
MEAT 10
SLIDE STAINER, LABORATORY 7
SNOWBLOWER 5
SOFA 12
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
SPECTROPHOTOMETER 8
SPECTROSCOPE 10
SPHYGMOMANOMETER 10
SPIROMETER 8
STALL BARS 15
STAMP MACHINE 10
STAND
BASIN 15
INTRAVENOUS 15
IRRIGATING 15
MAYO 15
STAPLER, ELECTRIC OR AIR 10
STEAMER, VEGETABLE 10
STEAM-PACK EQUIPMENT 10
STENCIL MACHINE 10
STEREO EQUIPMENT 5
STEREO TACTIC FRAME 5
STERILIZER, MOVABLE 12
STERIS STERILIZATION SYSTEM 7
STETHOSCOPE 5
STRESS TESTER 10
STRETCHER 10
SURGICAL SHAVER 5
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
TABLE
ANESTHETIC 15
AUTOPSY 20
ELECTROHYDRAULIC TILT 10
EXAMINING 15
FOLDING 10
FOOD PREPARATION 15
FRACTURE 15
INSTRUMENT 15
LIGHT 15
METAL 15
OBSTETRICAL 20
OPERATING 15
ORTHOPEDIC 10
OVERBED 15
POOL 10
REFRIGERATED 10
THERAPY 15
TRACTION 10
UROLOGICAL 15
WOOD 15
TANK
CLEANING 10
FULL-BODY 15
HOT-WATER 10
THERAPY 15
TDX ANALYZER 7
TELEMETRY UNIT 5
TELEPHONE, CORDLESS 5
TELEPHONE EQUIPMENT FOR DEAF 5
TELEPHONE MONITORS 10
TELESCOPE, MICROLENS 10
TELESCOPIC SHOULDER WHEEL 15
TELETHERMOMETER 10
TELEVISION
MONITOR 5
RECEIVER 5
TENT
AEROSOL 10
OXYGEN 8
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
THERMOMETER, ELECTRIC 5
TIME RECORDING EQUIPMENT 10
TISSUE-EMBEDDING CENTER 8
TISSUE PROCESSOR 7
TITRATOR, AUTOMATIC 10
TOASTER, COMMERCIAL 10
TONOMETER 10
TOTALAP 10
TOURNIQUET, AUTOMATIC 10
TOURNIQUET SYSTEM 7
TRACTION UNIT 10
TRACTOR 10
TRANSCRIBING EQUIPMENT 5
TRANSCUTANEOUS NERVE STIMULATOR SYSTEM 5
TRANSESOPHAGEAL TRANSDUCER 5
TREADMILL, ELECTRIC 8
TRUCK (AUTOMOTIVE)
FORKLIFT 10
MULTIPURPOSE FILLING 15
PICKUP 4
PLATFORM 12
VAN 4
TRUCK (HAND)
HOT-FOOD 10
TRAY 12
TUBE DRYER 10
TUBE TESTER 5
TUMBLER, LAUNDRY 15
TYPEWRITER
ELECTRIC 5
MANUAL 5
ULTRASONIC CLEANER 10
ULTRASONIC FETAL HEART MONITOR 7
ULTRASOUND, DIAGNOSTIC 5
ULTRASOUND UNIT, THERAPEUTIC 7
URN, COFFEE 10
VACUUM CLEANER 8
VACUVETTE 10
VALET, OFFICE 15
VEGETABLE PEELER, ELECTRIC 10
VENDING MACHINE 10
ESTIMATED USEFUL LIVES OF CAPITAL ASSETS
USEFUL LIFE
VENTILATOR, RESPIRATORY 10
VIAL FILLER 10
VIBRATOR 10
VIDEO
CAMERA 5
CASSETTE 5
LIGHT SOURCE 5
MONITOR 5
PRINTER 5
VISE, LARGE BENCH 20
WALKIE-TALKIE 5
WARMER
DISH 10
FOOD 10
WASHING MACHINE
COMMERCIAL 10
DOMESTIC 8
WATER COOLER, BOTTLE 10
WELDER 10
WHEELCHAIR 5
WIRE TIGHTENER-TWISTER 10
WORD PROCESSOR
LARGE 5
SMALL 5
WORK STATION 10
X-RAY EQUIPMENT
DEVELOPING TANK 10
FILM DRYER 8
FILM PROCESSOR 8
FURNITURE 15
IMAGE INTENSIFIER 5
INTENSIFYING SCREENS 5
SILVER RECOVERY UNIT 7
X-RAY UNIT
FLUOROSCOPIC 5
MOBILE 5
RADIOGRAPHIC 5
SUPERFICIAL THERAPY 5
WIRING 5
Replaces: 5101:3-3-51.1
Effective: 02/09/2006
R.C. 119.032 review dates: 02/01/2011
Promulgated Under: 119.03
Statutory Authority: 5111.02, 5111.25
Rule Amplifies: 5111.25
Prior Effective Dates: 9/30/93, 7/4/02