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Group 1
Furniture, Fixtures, General Equipment & property not listed elsewhere.
(For many businesses, all or most of the personal property will
fall into this group.)
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Amusement devices (coin operated)
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Amusement park rides & equipment.
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Auto & truck washes
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Auto repair equipment (except tools)
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Barber/beauty shop furniture, fixtures and equipment
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Broadcasting equipment (except towers)
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Bulldozers & backhoes
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Cable TV equipment
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Cranes
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Earth moving equipment
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Fork Lifts
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Grocery fixtures & equipment
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Hospital furniture, fixtures & equipment
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Hotel/motel/apartment furniture fixtures & equipment
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Laundry/dry cleaning fixtures & equipment
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Law Libraries
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Medical equipment
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Medical Libraries
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Mining & quarrying equipment
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Mortuary furniture & equipment
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Musical Instruments
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Office machines, furniture, fixtures &
equipment
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Photographic equipment
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Professional equipment & Libraries
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Recreational equipment (bowling lanes, billiard tables, etc)
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Repair and maintenance equipment
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Restaurant furniture, fixtures &
equipment
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Retail furniture, fixtures & equipment
(including display racks, shelves, gondolas, checkouts, counters)
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Road building equipment
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Signs (except billboards in Group 6)
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Sound reinforcement & recording equipment
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Theater seats, fixtures & equipment
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Trailers (all types)
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Vending machines
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Warehousing equipment |
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Group 2
Computers, Copiers, FAX Machines,
Peripherals and Tools |
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Computers
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Computer disk drives |
Computer peripherals
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Computer tools
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Copiers |
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Computer cables
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Facsimile machines
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Hand held power tools
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Hand tools
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Modems |
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Operational Software |
Printers
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Terminals
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Tape drives
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Group 3
Molds, Dies and Jigs |
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Manufacturing molds |
Dies
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Jigs
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Group 4
Aircraft, Towers and Boats |
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Aircraft
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Satellite
Dishes
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Broadcasting towers
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Tug boats
and tow boats
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Ferries
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Group 5
Manufacturing Machinery |
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All
machinery used in manufacturing processes.
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Printing
presses and related machinery
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Group 6
Billboards, Tanks and Pipelines |
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Billboards
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Above-ground tanks |
Bins |
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Bulkheads
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Petroleum
and gas pipelines |
Piping |
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Group 7
Scrap Property |
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Include only
the property that is NO LONGER capable of use and for which there is no
expectation of repair. Supply a description of the property, as well as
its cost and year of acquisition. |
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Group 8
Raw Materials and Supplies |
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RAW
MATERIALS are defined as "items of tangible personal property, crude or
processed, which are held or maintained by a manufacturer, fabricator or
printer for use in refining, combining or any other process in the
production or fabrication of another item or product."
Do not include
goods in process for the purpose of resale.
SUPPLIES are
defined as "expendable items of tangible personal property which are used
or held for use in the support of the business activity, including but not
limited to office supplies stock, stock of spare parts for the maintenance
of machinery and equipment, accessories used in the manufacturing process,
printing supplies, packaging materials and supplies, cleaning and
maintenance supplies.
Report the
original cost of all raw materials and supplies on hand as of January 1,
as determined by the "first-in-first-out" (FIFO) method of accounting.
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Group 9
Vehicles |
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Include
all automobiles, buses, tractor units, trucks and other type vehicles
designed for over-the-road use.
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Group 10
Construction-in-Process |
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Property
which you treat as CIP for Federal income tax purposes may be reported in
this group. Report only those costs included in your federal income tax
return as CIP. When the construction is complete and the asset is ready
for use, it must be reported in the proper group and the cost must be
reported in the year of completion. |
To view a copy of the Davidson
County Tax Schedule B click
Here.
Adobe Acrobat
Reader is required to view the Tax Schedule and is a free download from
here. |
