Appendix C - Depreciation Reference Table - Scheduled Guide - Section 15.21

APPLIANCES, COMPUTERS & SOUND EQUIPMENT

Unless specified below

10

10

TV (B/W) Picture tube

4

25

TV (Colour) Picture tube

6

16

Computers

-

-

To be determined

BEDROOM/BATHROOM

Unless specified below

10

10

Bath mat

3

33

Blanket, wool

20

5

Clothes hamper

5

20

Comforter/Duvet

20

5

Mattress cover or pad

5

20

Pillow case

5

20

Quilt

20

5

Sheet

5

20

Shower curtain

3

33

Towel/Washcloth

5

20

BOOKS

Fiction/Non fiction

60% replacement cost

Professional or reference

25

4

Paper back

50% replacement cost

BOXES

Cigarettes/Jewel/Sewing/Music

20

5

BRIC-A-BRAC

75% replacement cost

CARPETS AND RUGS

Under $100 or under $10 m²

5

20

$100-$200 or $10-$20 m²

10

10

Over $200 or over $20 m²

15

7

Genuine Orientals

25

4

Depreciation should be adjusted depending upon light to medium wear or medium to heavy.

CHINA, DISHES, GLASSWARE, VASES

Crystal, fine China

-

-

ACV or 90% replacement cost, whichever is less

Glassware (Other)

5

20

Misc. dishes, crockery, pottery, stoneware

10

10

CLOCKS

Grandfather

33

3

Other

- Under $25

10

10

- Over $25

20

5

CLOTHING, CHILDREN'S (Up to 12 yrs.)

For clothing see Clothing Betterment Tables

Jacket or coat

3

33

Shoes

1

-

Nominal Amount

Other

2

50

CLOTHING, MEN'S

Overcoat, Topcoat, Raincoat

5

20

Leather Jacket

10

10

Suit, Sportscoat, Slacks

5

20

Sweater, Hat, Gloves

5

20

Socks, Underwear, Shirt

3

33

Handkerchief, Pyjama

3

33

Shoes, Misc.

3

33

CLOTHING, WOMEN'S

Fur Coat, Stole, Jacket

-

-

Excluded

Cloth Coat, Stole, Jacket

5

20

Dress, Evening Gown, Suit

5

20

Skirt, Blouse, Slacks, Shoes

3

33

Handkerchief, Night Clothes

3

33

Hat, Fabric Handbag

2

50

Lingerie

1

-

Nominal Amount

Leather Coat, Jacket

10

10

Leather Handbag

5

20

Wedding Gown

-

-

(Bought for specific occasion and unless altered to another use cannot be worn again except for another wedding. Its value is reduced to not more than 50 per cent of replacement cost.)

DRAPERIES, CURTAINS, HARDWARE

Draperies

10

10

Curtains

5

20

Shades

10

10

Traverse Rods

20

5

Venetian Blinds

15

7

FIGURINES, ART OBJECTS, CARVINGS

- Under $300

-

-

ACV or 90% replacement cost, whichever is less

- Over $300

-

-

90% appraised value

FOODSTUFFS

Staples

-

-

Replacement cost

Canned (Home or commercial)

-

-

Replacement cost

Foodstuffs which require climatic control

-

-

Excluded

Liquids

-

-

Excluded

(To be limited to loss of foodstuffs only; no reimbursement for damage to food or caused by food.)

FURNITURE

Card Table & chairs

10

10

Children's furniture

5

20

Mattress & Box Springs

20

5

Slip Covers

5

20

Upholstered

10

10

Chrome

10

10

Plastic

10

10

Rattan

10

10

Wicker

10

10

Wood

20

5

FURS

Excluded

GARDEN SUPPLIES

Barbecue - Gas, Charcoal, Electric

10

10

Garden Tools

10

10

Lawn Furniture

- Aluminum/Steel

5

20

- Wrought Iron

20

5

- Redwood

10

10

- Fabric

3

33

- Plastic

3

33

Lawn Mower (Power)

10

10

Umbrella

5

20

Ladders

20

5

HOBBIES & SPORTING GOODS

Unless specified below

10

10

Binoculars

25

4

Fire Arms

25

4

Coin Collections

-

-

Excluded

Fishing Tackle

20

5

Phonograph Records 78RPM

-

-

35% replacement cost

 45-33, Stereo

-

-

75% replacement cost

Photo Equipment

- Under $50

10

10

- Over $50

20

5

Photo Supplies

-

-

75% replacement cost

Stamp Collections

- Under $300

-

-

ACV or 90% replacement cost, whichever is less

- Over $300

-

-

90% appraised value

Tapes & Cassettes

-

-

75% replacement cost

JEWELLERY

Costume

- Under $100

5

20

Other

- Over $100

-

-

Excluded

KITCHEN EQUIPMENT

Stainless Steel

20

5

Copper

20

5

Heavy Aluminum

20

5

Cast Iron

20

5

Good Cutlery

20

5

Misc. Utensils, incl. Plastic

5

20

LAMPS

Table/Floor

15

7

Shades

5

20

Chandelier/Stained Glass

-

-

90% replacement cost

Sun Lamp Bulb

3

33

LINENS

Table, Fine Quality

20

5

Kitchen

5

20

LUGGAGE

(Suitcases, Briefcases)

Leather

20

5

Other Fabrics

10

10

Trunks

25

4

MIRRORS

20

5

MUSICAL INSTRUMENTS

Under $50

5

20

$50-$250

10

10

$250 and above

25

4

PERSONAL ITEMS

Unless specified below

10

10

Cosmetics/Toiletries

-

-

90% replacement cost

Medicine

- Prescription

-

-

20% replacement cost

- Shelf

1

-

90% replacement cost

Billfold

5

20

Umbrella

5

20

PERSONALLY CREATED ITEMS

Under $100

-

-

Material only

Over $100

-

-

Materials only; if appraised 90% appraised value

PICTURE FRAMES

20

5

SEWING SUPPLIES

Fabrics and notions

-

-

90% replacement cost

SILVERWARE & OTHER METALS

Silver Plated (Flatware, Hollowware)

25

4

Sterling (Flatware, Hollowware)

-

-

90% replacement cost

Pewter, Copper, Brass

25

4

SPECIAL ITEMS

Antiques

- Under $300

-

-

ACV or 90% replacement cost, whichever is less

- Over $300

-

-

90% appraised value

Model, Miniature (amateur assembled)

-

-

Materials plus nominal amount if Kit is constructed twice Kit price

Oil Paintings

-

-

ACV based on expert appraisal

Ornaments & Decorations

-

-

75% replacement cost

Photograph/Album/Picture

-

-

Materials only

Scrapbooks

-

-

Materials only

Professional Equipment

-

-

ACV

Stationery/Desk Supplies

-

-

90% replacement cost

Tools

- hand

20

5

- power

10

10

TOYS

Unless specified below

10

10

Games

- Children's

5

20

- Electronic

3

33

Pre-School Play Materials

2

50

TYPEWRITERS

20

5

CALCULATORS

10

10