OMB Circular A-76, Appendix 3
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APPENDIX 3

Useful Life and Disposal Value

The attached useful life and disposal values are estimated by the Defense Logistics Agency. The disposal value factor, as a percent of acquisition cost, is based upon the rate of return.



                Useful Life* and Disposal Value Table



----------------------------------------------------------------------

 FSC No.               Nomenclature                 Expected  Disposal

                                                  Useful Life   Value

                                                    (Years)    Factor

                                                                as a

                                                               Percent

                                                                 of

                                                               Acqui-

                                                               sition

                                                                Cost

----------------------------------------------------------------------



         Guns, through 30mm                       15          3.15

         Guns, over 30mm up to 75mm                           1.18

         Guns, 75mm through 125mm                 25          0.63

         Guns, over 125mm through 200mm                       2.14

         Guns, over 200mm through 300mm                       2.61



1040     Chemical Weapons and Equipment           16

         Launchers, Rocket and Pyrotechnic        15          2.00



1080     Camouflage and Deception Equipment       10          1.75



1090     Assemblies Interchangeable between       25          2.25

          Weapons in Two or More Classes



1095     Misc. Weapons                                        1.06



1135     Fusing and Firing Devices Nuclear        16          0.08

          Ordnance



1190     Specialized Test and Handling Equipment, 8           0.60

          Nuclear Ordnance



1220     Fire Control Computing Sights and        8           0.29

          Devices



1230     Fire Control System, Complete            11



1240     Optical Sighting and Ranging Equipment   11          1.80



1250     Fire Control Stabilizing Mechanisms      11          1.76



1260     Fire Control Designating and Indicating  12          0.58

          Equipment



1265     Fire Control Transmitting and Receiving  11          0.39

          Equipment, except Airborne



1270     Aircraft Gunnery Fire Control Components             0.22



1285     Fire Control Radar Equipment, except                 1.19

          Airborne



1290     Misc. Fire Control Equipment             19          0.79



1340     Rockets, Rocket Ammo and Rocket          18          3.62

          Components



1375     Demolition Materials



1377     Cartridge and Propellant Activated                   1.28

          Devices and Components



1398     Specialized Ammo Handling and Servicing  12          0.52

          Equipment



1410     Guided Missiles                          19          1.55



1420     Guided Missile Components                15          0.13



1430     Guided Missile Remote Control Systems    19          0.45



1440     Launchers, Guided Missile                17          0.66



2450     Guided Missile Handling and Servicing    27          0.65

          Equipment



1560     Airframe Structural Components           20          2.48



1610     Aircraft Propellers                      10          4.58



1615     Helicopter Rotor Blades, Drive           10          3.52

          Mechanisms and Components



1620     Aircraft Landing Gear Components         10          2.71



1630     Aircraft Wheel and Brake Systems         10          4.92



1650     Aircraft Hydraulic, Vacuum and De-icing  10          2.19

          System Components



1660     Aircraft Air Conditioning, Heating and   10          2.23

          Pressurizing Equipment



1670     Parachutes; Aerial Pick Up, Delivery,    7           5.52

          Recovery Systems and Cargo Tie Down

          Equipment



1680     Misc. Aircraft Accessories and           7           1.92

          Components



1720     Aircraft Launching Equipment             25          1.91



1730     Aircraft Ground Servicing Equipment      20          3.12



1740     Airfield Specialized Trucks and Trailers 6.37



1905     Combat Ships and Landing Vessels         20          2.53



1915     Cargo and Tanker Vessels                 30          8.54



1925     Special Service Vessels                  25          8.54



1930     Barges and Lighters, Cargo               27          11.05



1935     Barges and Lighters, Special Purpose     30          19.83



1940     Small Craft                              23          6.35



1945     Pontoons and Floating Docks              30          14.42



1990     Misc. Vessels                                        8.74



2010     Ship and Boat Propulsion Components      20          10.26



2030     Deck Machinery                                       3.31



2040     Marine Hardware and Hull Items           20          16.57



2050     Buoys                                                11.05



2090     Misc. Ship and Marine Equipment                      4.81



2210     Locomotives                              29          16.51



2220     Rail Cars                                40          10.27



2230     Right-of-Way Construction and            20          18.69

          Maintenance Equipment, Railroad



2240     Locomotive and Rail Car Accessories and              9.98

          Components



2250     Track Materials, Railroad                            41.00



2305     Ground Effect Vehicles                   15



2310     Passenger Motor Vehicles                 *           17.00

         Passenger Cars and Station Wagons        6

         Buses (11 or more passengers)            8

         Ambulances                               7



2320     Trucks and Truck Tractors, Wheeled       *           17.96

         Less than 12,500 (payload I ton and      6

         less) 12,500 through 16,999 (payload,

         1 1/2 through 2 1/2 tons)                7

         17,000 and over (payload, tons and       9

          (over)

         Multiple Drive Vehicles                  6



2330     Trailers                                 23          10.09



2340     Motorcycles, Motor Scooters and Bicycles 12          27.31



2350     Combat, Assault and Tactical Vehicles,   14          32.82

          Tracked



2410     Tractors, Full Track, Low Speed          14          27.62



2420     Tractors, Wheeled                        13          22.70



2430     Tractors, Track Laying High Speed                    7.42



2510     Vehicular Cab, Body and Frame Structural 10          14.18

          Components



2520     Vehicular Power Transmission Components  12          16.22



2530     Vehicular Brake, Steering, Axle, Wheel   12          12.17

          and Track Components



2540     Vehicular Furniture and Accessories      18          6.95



2590     Misc. Vehicular Components               10          7.04



2805     Gasoline Reciprocating Engines except    7           5.68

          Aircraft and Components



2810     Gasoline Reciprocating Engines, Aircraft             3.43

          and Components



2815     Diesel Engines and Components                        13.33



2835     Gas Turbines and Jet Engines, except     15          3.59

          Aircraft and Components



2840     Gas Turbines and Jet Engines, Aircraft,              1.77

          and Components



2845     Rocket Engines and Components                        0.11



2910     Engine Fuel System Components,                       8.01

          Nonaircraft



2915     Engine Fuel System Components, Aircraft              3.01



2920     Engine Electrical System Components,                 10.32

          Nonaircraft



2925     Engine Electrical System Components,                 7.94

          Aircraft



2930     Engine Cooling System Components,                    21.96

          Nonaircraft



2935     Engine Cooling System Components,                    7.41

          Aircraft



2945     Engine Air and Oil Filters, Strainers                1.71

          and Cleaners, Aircraft



2950     Turbosuperchargers                                   8.26



2990     Misc. Engine Accessories, Nonaircraft                7.77



2995     Misc. Engine Accessories, Aircraft                   4.10



3010     Torque Converters and Speed Changers                 5.93



3020     Gears, Pulleys, Sprockets and                        4.64

          Transmission Chain



3040     Misc. Power Transmission Equipment                   3.22



3110     Bearings, Antifriction, Unmounted                    22.14



3120     Bearings, Plain, Unmounted                           4.78



3130     Bearings, Mounted                                    7.80



3210     Sawmill and Planing Mill Machinery       15          28.41



3220     Woodworking Machines                     15          27.37



3405     Saws and Filing Machines                 20          30.87



3408     Machining Centers and Way-Type Machines  7.49



3410     Electrical and Ultrasonic Erosion        10          9.75

          Machines



3411     Boring Machines                          20          49.61



3413     Drilling and Tapping Machines            15          40.16



3414     Gear Cutting and Finishing Machines      10          29.58



3415     Grinding Machines                        15          35.06



3416     Lathes                                   20          39.84



3417     Milling Machines                         20          28.22



3418     Planners and Shakers                     20          27.66



3419     Misc. Machine Tools                      15          17.92



3422     Rolling Mills and Drawing Machines       10          68.35



3424     Metal Heat Treating and Nonthermal       25          11.72

          Treating Equipment



3426     Metal Finishing Equipment                20          6.63



3655     Gas Generating and Dispersing Systems    12          7.35

         Industrial Size Reduction Machinery      9           27.30



3680     Foundry Machinery, Related Equipment and 10          12.61

          Supplies



3690     Specialized Ammo and Ordnance Machinery              3.41

          and Related Equipment



3693     Industrial Assembly Machine              0.45



3694     Clean Work Stations, Controlled                      6.43

          Environment and Related Equipment



3695     Misc. Special Industry Equipment         4           7.58



3910     Conveyors                                12          6.85



3920     Materials Handling Equipment Nonself     22          9.07

          Propelled



3930     Warehouse Trucks and Tractors, Self      *           18.60

          Propelled

         Gasoline

         Fork Truck (2,000 pounds to 16,000       8

          Pounds)

         Fork Truck (over 6,000 pounds)                       10

         Tractor                                  8

         Crane                                    12

         Platform Truck                           8

         Straddle Truck                           15

         Electric

         All types                                15



3940     Blocks, Tackle, Rigging and Slings                   9.61



3950     Winches, Hoists, Cranes and Derricks     13          10.23



3990     Misc. Materials Handling Equipment       30          8.71



4010     Chain and Wire Rope                                  5.11



4020     Fiber Rope, Cordage and Twine                        6.81



4030     Fittings for Rope, Cable and Chain                   13.16



4110     Refrigeration Equipment                  11          7.07



4120     Air Conditioning Equipment               10          3.82



4130     Refrigeration and Air Conditioning       16          4.26

          Components



4140     Fans, Air Circulators and Blow Equipment 4.79



4210     Fire Fighting Equipment                  14          6.55



4220     Marine Lifesaving and Diving Equipment   10          5.65



4230     Decontaminating and Impregnating Equip.  17          5.87



4240     Safety and Rescue Equipment              19          2.53



4310     Compressors and Vacuum Pumps             10          7.59



4320     Power and Hand Pumps                     15          4.27



4330     Centrifuges, Separators and Pressure and 20          4.90



          Vacuum Filters



4410     Industrial Boilers                       9           3.78



4420     Heat Exchanges and Steam Condensers      9.73



4430     Industrial Furnaces, Kilns, Lehrs and    10          6.59

          Ovens



4440     Driers, Dehydrators and Anhydrators      10          4.55



4460     Air Purification Equipment               11          3.71



4510     Plumbing Fixtures and Accessories        15          5.91



4520     Space Heating Equipment and Domestic     8           8.36

          Water Heaters



4540     Misc. Plumbing, Heating and Sanitation   8           3.01

          Equipment



4610     Water Purification Equipment             14          4.55



4620     Water Distillation Equipment, Marine and 15          15.61

          Industrial



4710     Pipe and Tube                                        7.79



4720     Hose and Tubing, Flexible                            6.13



4730     Fittings and Specialties, Hose, Pipe and             4.83

          Tube



4810     Valves, Powered                                      2.20



4820     Valves Nonpowered                                    4.91



4910     Motor Vehicle, Maintenance and Repair    11          6.63

          Shop Specialized Equipment



4920     Aircraft Maintenance and Repair Shop     20          1.58

          Specialized Equipment



4925     Ammo, Maintenance, Repair and Checkout   21          1.67

          Specialized Equipment



4927     Rocket Maintenance, Repair and Checkout

          Specialized Equipment



4930     Lubrication and Fuel Dispensing          15          5.00

          Equipment



4931     Fire Control Maintenance and Repair Shop 9           1.18

          Specialized Equipment



4933     Weapons Maintenance and Repair Shop      15          1.91

          Specialized Equipment



4935     Guided Missile Maintenance, Repair and   19          0.40

          Checkout Specialized Equipment



4940     Misc. Maintenance and Repair Shop        20          4.48

          Specialized Equipment



5110     Hand tools, Edged-Nonpowered             10          9.26



5120     Hand tools, Nonedged, Nonpowered         21          5.53



5130     Hand tools, Power Driven                 10          10.31



5133     Drill Bits, Counterbores and             10          24.07

          Countersinks, Hand and Machine



5136     Taps, Dies and Collets, Hand and Machine 10          8.08



5140     Tool and Hardware Boxes                  20          26.42



5180     Sets, Kits and Outfits of Hand Tools     23          3.83



5210     Measuring Tools, Craftsmen               10          4.87



5220     Inspection Gages and Precision Layout    12          3.17

          Tools



5280     Sets, Kits and Outfits of Measuring      25          1.01

          Tools



5410     Prefabricated and Portable Building      8           2.48



5411     Rigid Wall Shelters                      20          2.44



5420     Bridges, Fixed and Floating              17          7.25



5430     Storage Tanks                            7           6.83



5440     Scaffolding Equipment and Concrete Forms 5           6.83



5445     Prefabricated Tower Structures           23          5.23



5450     Misc. Prefabricated Structures           25          1.30



5670     Architectural and Related Metal Products 10          59.16



5680     Misc. Construction Materials             69          9.59



5805     Telephone and Telegraph Equipment        23          2.37



5810     Communications Security Equipment and    16          0.40

          Components



5811     Other Cryptologic Equipment and          11          1.25

          Components



5815     Teletype and Facsimile Equipment         22          0.99



5820     Radio and Television Communications      8           2.44

          Equipment, except Airborne



5821     Radio and Television Communications      24          1.01

          Equipment, Airborne



5825     Radio Navigation Equipment, except       24          1.37

          Airborne



5826     Radio Navigation Equipment, Airborne     24          1.44



5830     Intercommunication and Public Address    24          1.74

          Systems, except Airborne



5831     Intercommunication and Public Address    25          0.61

          Systems, Airborne



5835     Sound Recording and Reproducing          22          1.43

          Equipment



5840     Radar Equipment, except Airborne         23          0.92



5841     Radar Equipment, Airborne                24          0.53



5845     Underwater Sound Equipment               13          1.14



5850     Visible and Invisible Light              24          0.32

          Communication Equipment



5855     Night Vision Equipment, Emitted and      25          1.18

          Reflected Radiation



5860     Stimulated Coherent Radiation Devices,   25

          Components and Accessories



5865     Electronic Countermeasures, Counter      20          0.27

          Countermeasures and Quick Reaction

          Capability Equipment



5895     Misc. Communications Equipment           23          0.67



5905     Resistors                                8           1.02



5910     Capacitors                               8           2.32



5915     Filters and Networks                     25          0.93



5920     Fuses and Lightning Arrestors            25          3.12



5925     Circuit Breakers                         10          7.49



5930     Switches                                 10          1.55



5935     Connectors, Electrical                   22          20.61



5940     Lugs, Terminals and Terminal Strips      8           1.66



5945     Relays and Solenoids                     25          1.36



5950     Coils and Transformers                   8           1.35



5955     Piezoelectric Crystals                   8           0.65



5960     Electron Tubes and Associated Hardware   8           1.00



5961     Semiconductor Devices and Associated     8           1.04

          Hardware



5962     Microcircuits, Electronic                8           0.54



5963     Electronic Modules                       8



5965     Headsets, Handsets, Microphones and      24          4.28

          Speakers



5970     Electrical Insulators and Insulating     8           34.93

          Materials



5975     Electrical Hardware and Supplies         23          3.73



5977     Electrical Contact Brushes and           8           2.08

          Electrodes



5985     Antennas, Waveguide and Related          8           2.02

          Equipment



5990     Synchros and Resolvers                   14          1.65



5995     Cable, Cord and Wire Assemblies,         24          4.16

          Communications Equipment



5999     Misc. Electrical and Electronic          20          1.01

          Components



6105     Motors, Electrical                       10          5.31



6110     Electrical Control Equipment             8           2.45



6115     Generators and Generator Sets,           19          6.50

          Electrical



6116     Fuel Cell Power Units, Components and    15          22.88

          Accessories



6120     Transformers: Distribution and Power



6125     Converters, Electrical, Rotating         25          2.88



6130     Converters, Electrical, Nonrotating      22          1.75



6135     Batteries, Primary                       15          2.51



6140     Batteries, Secondary                     25          6.91



6145     Wire and Cable, Electrical               25          16.29



6150     Misc. Electric Power and Distribution    15          2.55

          Equipment



6210     Indoor and Outdoor Electric Lighting     16          3.95

          Fixtures



6220     Electric Vehicular Light and Fixtures    10          4.58



6230     Electric Portable and Hand Lighting      17          3.44

          Equipment



6240     Electric Lamps                           10          6.92



6250     Ballasts, Lampholders and Starters       10          3.91



6310     Traffic and Transit Signal Systems       4           3.52



6320     Shipboard Alarm and Signal Systems       4           2.68



6350     Misc. Alarm, Signal and Security         6           1.38

          Detection Systems



6515     Medical and Surgical Instruments         9           2.54

          Equipment and Supplies



6520     Dental Instruments, Equipment and        8           7.66

          Supplies



6525     X-Ray Equipment and Supplies: Medical    9           3.57

          Dental, Veterinary



6530     Hospital Furniture, Equipment, Utensils  10          4.18

          and Supplies



6540     Opticians' Instruments, Equipment and    10          6.23

          Supplies



6545     Medical Sets, Kits and Outfits           10          5.60



6605     Navigational Instruments                 15          0.87



6610     Flight Instruments                       17          2.30



6615     Automatic Pilot Mechanisms and Airborne  25          1.17

          Gyro Components



6620     Engine Instruments                       15          3.04



6625     Electrical and Electronic Properties     15          1.55

          Measuring and Testing Instruments



6630     Chemical Analysis Instruments            5           1.70



6635     Physical Properties Testing Equipment    13          6.62



6636     Environmental Chambers and Related       10          2.20

          Equipment



6640     Laboratory Equipment and Supplies        20          2.12



6645     Time Measuring Instruments               25          5.54



6650     Optical Instruments                      8           2.31



6655     Geophysical and Astronomical Instruments 25          2.02



6660     Meteorological Instruments and Apparatus 20          1.05



6665     Hazard-Detecting Instruments and         16          1.44

          Apparatus



6670     Scales and Balances                      18          4.77



6675     Drafting, Surveying and Mapping          19          2.44

          Instruments



6680     Liquid and Gas Flow, Liquid Level and    10          2.87

          Mechanical Motion Measuring Instruments



6685     Pressure, Temperature and Humidity       10          2.53

          Measuring Controlling Instruments



6695     Combination and Misc. Instruments        8           2.06



6710     Cameras, Motion Pictures                 25          5.29



6720     Cameras, Still Picture                   24          1.82



6730     Photographic Projection Equipment        25          3.52



6740     Photographic Developing and Finishing    24          3.32

          Equipment



6750     Photographic Supplies                    25          8.64



6760     Photographic Equipment and Accessories   24          1.36



6780     Photographic Sets, Kits and Outfits      22          3.24



6910     Training Aids                            20          0.96



6920     Armament Training Devices                20          3.22



6930     Operation Training Devices               21          0.62



6940     Communication Training Devices           21          0.79



7010     ADPE Configuration                       8           0.73



7021     ADP Central Processing Unit, Digital     15          0.73



7022     ADP Central Processing Unit, Hybrid      15



7025     ADP Input/Output and Storage Devices     13          1.01



7030     ADP Software                             15          0.97



7035     ADP Accessorial Equipment                13          0.72



7040     Punched Card Equipment                   15          0.87



7045     ADP Supplies and Support Equipment       11          1.50



7050     ADP Components                           15          0.95



7105     Household Furniture                      10          9.94



7110     Office Furniture                         10          16.20



7125     Cabinets, Lockers, Bins and Shelving     20          9.47



7195     Misc. Furniture and Fixtures             10          6.17



7310     Food Cooking, Baking and Serving         12          5.40

          Equipment



7320     Kitchen Equipment and Appliances         18          5.60



7420     Accounting and Calculating Machine       12 Electric 1.46

                                                  15 Manual



7439     Typewriters and Office Type Composing    12 Electric 6.10

          Machines                                15 Manual



7450     Office Type Sound Recording and          12          1.17

          Reproducing Machines



7460     Visible Record Equipment                             2.26



7490     Misc. Office Machines                    12          3.30



7710     Musical Instruments                      12          14.67



7910     Floor Polishers and Vacuum Cleaning                  5.72

          Equipment



8140     Ammo and Nuclear Ordnance Boxes,         15          12.33



          Packages and Special Containers



8145     Specialized Shipping and Storage         22          6.55

          Containers



8340     Tents and Tarpaulins                     5           4.86



8345     Flags and Pennants                       5           8.30



8415     Clothing, Special Purpose                5           10.81



8820     Live Animals, Not Raised for Food        3           55.05



9320     Rubber Fabricated Materials              5           19.40



9340     Glass Fabricated Materials               5           4.14



9515     Armor Plate                              10          19.00



9530     Metal Bar                                10          47.51



9535     Metal Plate                              10          52.44



----------------------------------------------------------------------



  *There is no expected useful life for those items left blank.



----------------------------------------------------------------------

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