ARM 42.22.1311. INDUSTRIAL MACHINERY AND EQUIPMENT TREND FACTORS

(1) The trend factors will be used to value industrial machinery and equipment for ad valorem tax purposes pursuant to ARM 42.22.1306. The department uses annual cost indexes from the Marshall & Swift Valuation Service Guide. The current index is divided by the annual index for each year to arrive at a trending factor. Each major industry has its own trend table. Where no index existed in the Marshall & Swift Valuation Service Guide for a particular industry, that industry was grouped with other industries using similar equipment. The department will utilize the machinery and equipment trend factors that are set forth in the tables in (2) and (3). (2) Life expectancies for industrial machinery and equipment are shown in the trend table below. 2015 INDUSTRIAL MACHINERY AND EQUIPMENT TREND FACTORS Description Trend Table Life (a) Aircraft/Airframe Mfg. (1) 15 (b) Alcohol Plant (4) 15 (c) Baking (2) 12 (d) Bentonite (21) 20 (e) Bottling (3) 12 (f) Brewing & Distilling (4) 20 (g) Candy & Confectionery (5) 20 (h) Cardboard Container (25) 20 (i) Cement Manufacturing (6) 20 (j) Cereal Products (14) 16 (k) Chemical Manufacturing (7) 12 (l) Clay Products (8) 15 (m) Coal Crushing & Handling (21) 20 (n) Coal Fired Power Gener. (28) 16 (o) Concrete Products (6) 18 (p) Concrete Ready Mix (6) 18 (q) Contractor Equipment (9) 10 (r) Creamery & Dairy (10) 12 (s) Egg Packing (16) 20 (t) Electric Power Equipment (11) 16 (u) Electrical Equipment Mfg. (12) 10 (v) Electronic Component Mfg. (12) 10 (w) Feed Milling (14) 16 (x) Fertilizer Distribution (30) 10 (y) Fertilizer Manufacturing (7) 12 (z) Fish Cannery (13) 12 (aa) Flour, Cereal & Feed (14) 16 (ab) Flour Milling (14) 16 (ac) Foundry (20) 15 (ad) Fruit Cannery (15) 12 (ae) Fruit Packing (16) 12 (af) Furniture Manufacturing (31) 10 (ag) Gasohol Plant (4) 15 (ah) Glass Manufacturing (32) 15 (ai) Grain Handling Facilities (14) 16 (aj) Graphite Products (21) 20 (ak) Gypsum (21) 20 (al) Heap Leach Mechanical (21) 20 (am) Heap Leach Pads (21) 5 (an) Honey Processing (15) 12 (ao) Hydroelectric Generation (11) 20 (ap) Industrial Shop Equipment (9) 10 (aq) Laundry & Drycleaning (17) 10 (ar) Leather Fabrication (29) 20 (as) Lime/Calcium Beneficiation (21) 20 Description Trend Table Life (at) Logging Equipment (18) 10 (au) Meat Packing (19) 12 (av) Metal Fabrication (20) 20 (aw) Metal Machining & Milling (20) 15 (ax) Metal Working (20) 20 (ay) Mining & Milling (21) 15 (az) Natural Gas Processing (23) 16 (ba) Noncommercial electrical generation machinery and equipment that qualifies under 15-6-226, MCA (11) 16 (bb) Nonferrous Smelting (21) 15 (bc) Oil Refining (23) 16 (bd) Open Pit Mining/Quarrying (21) 15 (be) Ore Milling/Concentrating (21) 15 (bf) Oxygen Generation (7) 20 (bg) Paint Manufacturing (22) 12 (bh) Peat Moss/Compost Plant (30) 20 (bi) Petroleum (23) 16 (bj) Phosphate Beneficiation (21) 20 (bk) Plastic Products Mfg. (32) 20 (bl) Pole Treating Equipment (18) 10 (bm) Polystyrene (32) 20 (bn) Printing (24) 12 (bo) Pulp & Paper Mfg. (25) 13 (bp) Refrigeration (26) 12 (bq) Rifle Manufacturing (20) 15 (br) Rubber & Vulcanizing (27) 15 (bs) Sawmill Equipment (18) 10 (bt) Seed Treating & Cleaning (14) 16 (bu) Silicon Processing (23) 15 (bv) Stationary Asphalt Plant (6) 15 (bw) Steam Power Generation (28) 16 (bx) Stone Products (21) 15 (by) Sugar Refinery (23) 18 (bz) Sulphur Manufacturing (23) 12 (ca) Talc Beneficiation (21) 20 (cb) Textile Fabrication (29) 10 (cc) Underground Mining (21) 10 (cd) Vegetable Oil Extraction (14) 20 (ce) Vermiculite Processing (21) 20 (cf) Warehousing (30) 10 (cg) Wind Generation (11) 20 (ch) Wood Pellet Plant (14) 16 (ci) Wood Products, Reconstituted (31) 10 (cj) Woodworking (31) 20 Note: 1. Lab equipment is included in its related industry's table at ten-year life expectancy. (3) Tables 1 through 32 represent the yearly trend factors for each of the categories. YEAR TABLE 1 TABLE 2 TABLE 3 TABLE 4 TABLE 5 Airplane Mfg. Baking Bottling Brew/Dis. Candy Confect. 2015 1.000 1.000 1.000 1.000 1.000 2014 1.006 1.012 1.009 1.011 1.012 2013 1.015 1.026 1.022 1.025 1.027 2012 1.016 1.035 1.027 1.034 1.037 2011 1.046 1.064 1.055 1.061 1.066 2010 1.085 1.099 1.089 1.090 1.101 2009 1.067 1.090 1.079 1.084 1.094 2008 1.097 1.117 1.107 1.115 1.120 2007 1.142 1.162 1.156 1.164 1.165 2006 1.206 1.244 1.225 1.234 1.251 2005 1.268 1.302 1.288 1.297 1.308 2004 1.373 1.400 1.396 1.401 1.406 2003 1.426 1.452 1.448 1.449 1.457 2002 1.452 1.477 1.474 1.475 1.482 2001 1.457 1.487 1.481 1.485 1.491 2000 1.467 1.503 1.494 1.501 1.508 1999 1.494 1.534 1.523 1.529 1.538 1998 1.495 1.539 1.526 1.537 1.543 1997 1.507 1.555 1.537 1.552 1.560 1996 1.525 1.581 1.561 1.577 1.588 1995 1.546 1.605 1.585 1.607 1.613 YEAR TABLE 6 TABLE 7 TABLE 8 TABLE 9 TABLE 10 Cement Mfg. Chemical Mfg. Clay Mfg. Contractor Eq. Creamery/ Dairy 2015 1.000 1.000 1.000 1.000 1.000 2014 1.008 1.009 1.010 1.012 1.013 2013 1.021 1.021 1.023 1.026 1.027 2012 1.031 1.023 1.035 1.046 1.037 2011 1.067 1.051 1.069 1.080 1.065 2010 1.097 1.079 1.101 1.111 1.099 2009 1.082 1.064 1.093 1.107 1.095 2008 1.131 1.101 1.143 1.140 1.119 2007 1.182 1.152 1.192 1.176 1.167 2006 1.244 1.219 1.256 1.218 1.249 2005 1.305 1.281 1.316 1.272 1.310 2004 1.418 1.390 1.420 1.359 1.410 2003 1.475 1.438 1.471 1.399 1.459 2002 1.505 1.467 1.500 1.420 1.483 2001 1.514 1.475 1.511 1.432 1.493 2000 1.529 1.489 1.527 1.440 1.510 1999 1.555 1.514 1.553 1.465 1.541 1998 1.561 1.521 1.558 1.477 1.547 1997 1.578 1.537 1.575 1.494 1.562 1996 1.597 1.556 1.599 1.523 1.589 1995 1.627 1.587 1.630 1.548 1.617 YEAR TABLE 11 TABLE 12 TABLE 13 TABLE 14 TABLE 15 Elec. Pwr. Eq. Elec. Eq. Mfg. Cannery/ Fish Flour, Cer. Feed Cannery/ Fruit 2015 1.000 1.000 1.000 1.000 1.000 2014 0.998 1.001 1.012 1.011 1.013 2013 1.000 1.007 1.027 1.024 1.029 2012 0.988 1.000 1.036 1.032 1.041 2011 1.010 1.026 1.065 1.062 1.070 2010 1.066 1.076 1.100 1.097 1.105 2009 1.058 1.061 1.091 1.088 1.100 2008 1.062 1.078 1.119 1.116 1.122 2007 1.120 1.131 1.164 1.164 1.164 2006 1.213 1.210 1.247 1.240 1.240 2005 1.301 1.285 1.304 1.303 1.294 2004 1.423 1.400 1.405 1.406 1.388 2003 1.489 1.459 1.459 1.458 1.439 2002 1.513 1.484 1.485 1.483 1.462 2001 1.507 1.483 1.495 1.491 1.473 2000 1.518 1.493 1.511 1.507 1.488 1999 1.548 1.520 1.541 1.537 1.519 1998 1.541 1.515 1.546 1.544 1.524 1997 1.544 1.522 1.562 1.559 1.538 1996 1.552 1.536 1.590 1.582 1.569 1995 1.565 1.553 1.614 1.607 1.590 YEAR TABLE 16 TABLE 17 TABLE 18 TABLE 19 TABLE 20 Packing/ Fruit Laundry/ Clean Logging Eq. Packing/ Meat Metal Work 2015 1.000 1.000 1.000 1.000 1.000 2014 1.014 1.009 1.008 1.014 1.006 2013 1.032 1.023 1.020 1.029 1.018 2012 1.051 1.030 1.031 1.041 1.017 2011 1.081 1.060 1.062 1.072 1.048 2010 1.113 1.094 1.092 1.104 1.084 2009 1.112 1.084 1.077 1.098 1.063 2008 1.134 1.121 1.113 1.133 1.103 2007 1.173 1.167 1.152 1.178 1.146 2006 1.229 1.231 1.201 1.255 1.210 2005 1.279 1.286 1.254 1.309 1.263 2004 1.366 1.387 1.348 1.403 1.363 2003 1.413 1.437 1.396 1.450 1.406 2002 1.434 1.464 1.417 1.475 1.429 2001 1.447 1.472 1.426 1.486 1.432 2000 1.459 1.484 1.434 1.502 1.441 1999 1.490 1.512 1.460 1.530 1.461 1998 1.496 1.515 1.466 1.538 1.461 1997 1.508 1.527 1.478 1.555 1.475 1996 1.544 1.551 1.501 1.583 1.494 1995 1.563 1.575 1.522 1.611 1.520 YEAR TABLE 21 TABLE 22 TABLE 23 TABLE 24 TABLE 25 Mine Mill Paint Mfg. Petroleum Printing Paper Mfg. 2015 1.000 1.000 1.000 1.000 1.000 2014 1.012 1.009 1.009 1.005 1.011 2013 1.026 1.022 1.020 1.013 1.025 2012 1.046 1.027 1.027 1.017 1.034 2011 1.092 1.058 1.057 1.044 1.065 2010 1.128 1.093 1.084 1.076 1.100 2009 1.127 1.080 1.067 1.066 1.088 2008 1.179 1.118 1.111 1.089 1.123 2007 1.228 1.167 1.166 1.127 1.168 2006 1.282 1.235 1.240 1.190 1.227 2005 1.345 1.297 1.313 1.237 1.283 2004 1.458 1.406 1.426 1.319 1.390 2003 1.513 1.460 1.477 1.357 1.444 2002 1.543 1.490 1.506 1.379 1.471 2001 1.561 1.498 1.521 1.381 1.484 2000 1.572 1.512 1.540 1.393 1.493 1999 1.598 1.541 1.562 1.412 1.523 1998 1.606 1.545 1.570 1.413 1.527 1997 1.623 1.560 1.591 1.421 1.540 1996 1.649 1.583 1.618 1.444 1.571 1995 1.676 1.611 1.651 1.466 1.592 YEAR TABLE 26 TABLE 27 TABLE 28 TABLE 29 TABLE 30 Refrigeration Rubber Steam Power Textile Warehousing 2015 1.000 1.000 1.000 1.000 1.000 2014 1.010 1.008 1.006 1.008 1.012 2013 1.024 1.020 1.017 1.020 1.026 2012 1.031 1.020 1.017 1.026 1.042 2011 1.062 1.048 1.046 1.052 1.072 2010 1.098 1.078 1.083 1.078 1.103 2009 1.091 1.063 1.073 1.063 1.097 2008 1.128 1.101 1.109 1.096 1.131 2007 1.177 1.144 1.162 1.134 1.171 2006 1.245 1.206 1.241 1.183 1.214 2005 1.306 1.256 1.307 1.227 1.256 2004 1.408 1.347 1.424 1.314 1.344 2003 1.458 1.394 1.477 1.352 1.391 2002 1.488 1.423 1.507 1.372 1.408 2001 1.500 1.427 1.512 1.378 1.413 2000 1.514 1.439 1.524 1.388 1.421 1999 1.544 1.460 1.548 1.409 1.447 1998 1.550 1.466 1.549 1.411 1.449 1997 1.566 1.482 1.561 1.423 1.454 1996 1.591 1.503 1.577 1.447 1.478 1995 1.619 1.531 1.603 1.467 1.491 YEAR TABLE 31 TABLE 32 Wood- working Glass Mfg. 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1.000 1.019 1.037 1.055 1.083 1.116 1.107 1.133 1.170 1.217 1.263 1.349 1.390 1.411 1.424 1.425 1.449 1.451 1.458 1.494 1.509 1.000 1.008 1.019 1.024 1.055 1.091 1.080 1.115 1.167 1.236 1.303 1.418 1.474 1.503 1.510 1.525 1.554 1.558 1.570 1.591 1.618