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. 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 (bb) Flour Milling (14) 16 (cc) Foundry (20) 15 (dd) Fruit Cannery (15) 12 (ee) Fruit Packing (16) 12 (ff) Furniture Manufacturing (31) 10 (gg) Gasohol Plant (4) 15 (hh) Glass Manufacturing (32) 15 (ii) Grain Handling Facilities (14) 16 (jj) Graphite Products (21) 20 (kk) Gypsum (21) 20 (ll) Heap Leach Mechanical (21) 20 (mm) Heap Leach Pads (21) 5 (nn) Honey Processing (15) 12 (oo) Hydroelectric Generation (11) 20 (pp) Industrial Shop Equipment (9) 10 (qq) Laundry & Drycleaning (17) 10 (rr) Leather Fabrication (29) 20 (ss) Lime/Calcium Beneficiation (21) 20 (tt) Logging Equipment (18) 10 (uu) Meat Packing (19) 12 (vv) Metal Fabrication (20) 20 (ww) Metal Machining & Milling (20) 15 (xx) Metal Working (20) 20 (yy) Mining & Milling (21) 15 (zz) Natural Gas Processing (23) 16 (aaa) Noncommercial electrical generation machinery and equipment that qualifies under 15-6-226, MCA (11) 16 (bbb) Nonferrous Smelting (21) 15 (ccc) Oil Refining (23) 16 (ddd) Open Pit Mining/Quarrying (21) 15 (eee) Ore Milling/Concentrating (21) 15 (fff) Oxygen Generation (7) 20 (ggg) Paint Manufacturing (22) 12 (hhh) Peat Moss/Compost Plant (30) 20 (iii) Petroleum (23) 16 (jjj) Phosphate Beneficiation (21) 20 (kkk) Plastic Products Mfg. (32) 20 (lll) Pole Treating Equipment (18) 10 (mmm) Polystyrene (32) 20 (nnn) Printing (24) 12 (ooo) Pulp & Paper Mfg. (25) 13 (ppp) Refrigeration (26) 12 (qqq) Rifle Manufacturing (20) 15 (rrr) Rubber & Vulcanizing (27) 15 (sss) Sawmill Equipment (18) 10 (ttt) Seed Treating & Cleaning (14) 16 (uuu) Silicon Processing (23) 15 (vvv) Stationary Asphalt Plant (6) 15 (www) Steam Power Generation (28) 16 (xxx) Stone Products (21) 15 (yyy) Sugar Refinery (23) 18 (zzz) Sulphur Manufacturing (23) 12 (aaaa) Talc Beneficiation (21) 20 (bbbb) Textile Fabrication (29) 10 (cccc) Underground Mining (21) 10 (dddd) Vegetable Oil Extraction (14) 20 (eeee) Vermiculite Processing (21) 20 (ffff) Warehousing (30) 10 (gggg) Renewable Energy Generation (11) 20 (hhhh) Wood Pellet Plant (14) 16 (iiii) Wood Products, Reconstituted (31) 10 (jjjj) 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. 2016 1.000 1.000 1.000 1.000 1.000 2015 0.983 0.990 0.986 0.992 0.990 2014 0.986 1.000 0.994 1.003 1.001 2013 0.996 1.014 1.007 1.016 1.016 2012 0.997 1.023 1.011 1.025 1.026 2011 1.026 1.052 1.039 1.052 1.055 2010 1.064 1.086 1.073 1.081 1.089 2009 1.047 1.078 1.063 1.075 1.082 2008 1.077 1.104 1.090 1.105 1.108 2007 1.121 1.149 1.138 1.154 1.153 2006 1.183 1.230 1.207 1.223 1.238 2005 1.244 1.287 1.269 1.286 1.294 2004 1.347 1.384 1.376 1.390 1.391 2003 1.398 1.436 1.426 1.437 1.441 2002 1.424 1.460 1.452 1.463 1.466 2001 1.429 1.470 1.459 1.472 1.475 2000 1.439 1.486 1.472 1.488 1.492 1999 1.465 1.516 1.500 1.516 1.522 1998 1.467 1.521 1.503 1.524 1.527 1997 1.478 1.537 1.514 1.539 1.543 1996 1.496 1.563 1.537 1.564 1.571 YEAR TABLE 6 TABLE 7 TABLE 8 TABLE 9 TABLE 10 Cement Mfg. Chemical Mfg. Clay Mfg. Contractor Eq. Creamery/Dairy 2016 1.000 1.000 1.000 1.000 1.000 2015 0.992 0.988 0.994 0.997 0.991 2014 0.999 0.996 1.003 1.009 1.003 2013 1.012 1.008 1.017 1.023 1.017 2012 1.022 1.009 1.029 1.043 1.027 2011 1.057 1.037 1.062 1.077 1.055 2010 1.087 1.065 1.094 1.108 1.089 2009 1.073 1.050 1.086 1.104 1.084 2008 1.121 1.087 1.135 1.136 1.108 2007 1.171 1.136 1.184 1.173 1.155 2006 1.233 1.203 1.248 1.214 1.237 2005 1.293 1.264 1.307 1.269 1.298 2004 1.406 1.371 1.411 1.355 1.397 2003 1.462 1.419 1.462 1.395 1.445 2002 1.492 1.447 1.490 1.416 1.469 2001 1.501 1.455 1.501 1.427 1.479 2000 1.515 1.469 1.517 1.436 1.495 1999 1.541 1.493 1.543 1.461 1.526 1998 1.547 1.500 1.548 1.473 1.532 1997 1.564 1.516 1.564 1.489 1.548 1996 1.583 1.535 1.589 1.519 1.574 YEAR TABLE 11 TABLE 12 TABLE 13 TABLE 14 TABLE 15 Elec. Pwr. Eq. Elec. Eq. Mfg. Cannery/Fish Flour, Cer. Feed Cannery/Fruit 2016 1.000 1.000 1.000 1.000 1.000 2015 0.970 0.975 0.989 0.989 0.991 2014 0.966 0.974 0.999 0.999 1.003 2013 0.967 0.979 1.014 1.012 1.018 2012 0.956 0.972 1.023 1.020 1.031 2011 0.977 0.998 1.052 1.050 1.059 2010 1.031 1.046 1.087 1.084 1.094 2009 1.023 1.032 1.077 1.075 1.089 2008 1.027 1.049 1.105 1.104 1.111 2007 1.083 1.100 1.150 1.151 1.153 2006 1.173 1.177 1.232 1.226 1.228 2005 1.258 1.250 1.288 1.288 1.281 2004 1.377 1.362 1.388 1.390 1.374 2003 1.440 1.419 1.441 1.442 1.425 2002 1.464 1.444 1.467 1.466 1.448 2001 1.458 1.442 1.476 1.474 1.458 2000 1.468 1.452 1.492 1.490 1.473 1999 1.498 1.479 1.522 1.520 1.504 1998 1.491 1.474 1.526 1.526 1.509 1997 1.493 1.480 1.542 1.541 1.522 1996 1.501 1.494 1.570 1.564 1.553 YEAR TABLE 16 TABLE17 TABLE 18 TABLE 19 TABLE 20 Packing/ Fruit Laundry/ Clean Logging Eq. Packing/ Meat Metal Work 2016 1.000 1.000 1.000 1.000 1.000 2015 0.995 0.989 0.987 0.994 0.984 2014 1.009 0.997 0.994 1.007 0.989 2013 1.027 1.010 1.006 1.023 1.000 2012 1.046 1.018 1.017 1.035 1.000 2011 1.075 1.047 1.047 1.065 1.030 2010 1.108 1.081 1.077 1.097 1.065 2009 1.107 1.072 1.062 1.091 1.045 2008 1.129 1.108 1.098 1.126 1.084 2007 1.168 1.154 1.136 1.171 1.126 2006 1.223 1.216 1.184 1.247 1.189 2005 1.273 1.271 1.236 1.301 1.241 2004 1.359 1.371 1.329 1.394 1.339 2003 1.406 1.420 1.376 1.441 1.382 2002 1.427 1.446 1.398 1.466 1.404 2001 1.440 1.454 1.407 1.477 1.407 2000 1.451 1.467 1.415 1.493 1.417 1999 1.482 1.494 1.440 1.521 1.436 1998 1.489 1.497 1.446 1.528 1.436 1997 1.501 1.509 1.458 1.545 1.450 1996 1.537 1.533 1.481 1.573 1.468 YEAR TABLE 21 TABLE22 TABLE 23 TABLE 24 TABLE 25 Mine Mill Paint Mfg. Petroleum Printing Paper Mfg. 2016 1.000 1.000 1.000 1.000 1.000 2015 0.996 0.988 0.988 0.986 0.988 2014 1.007 0.996 0.996 0.990 0.998 2013 1.022 1.009 1.007 0.998 1.012 2012 1.042 1.014 1.014 1.002 1.021 2011 1.088 1.045 1.044 1.028 1.052 2010 1.124 1.079 1.071 1.060 1.086 2009 1.123 1.067 1.054 1.050 1.074 2008 1.174 1.103 1.097 1.073 1.108 2007 1.223 1.152 1.151 1.110 1.153 2006 1.277 1.219 1.225 1.172 1.211 2005 1.340 1.280 1.297 1.219 1.266 2004 1.452 1.388 1.409 1.299 1.372 2003 1.507 1.441 1.459 1.337 1.426 2002 1.536 1.470 1.487 1.359 1.453 2001 1.555 1.479 1.503 1.360 1.465 2000 1.566 1.492 1.521 1.372 1.474 1999 1.592 1.521 1.543 1.391 1.503 1998 1.599 1.525 1.551 1.392 1.507 1997 1.617 1.540 1.572 1.400 1.520 1996 1.643 1.563 1.598 1.423 1.551 YEAR TABLE 26 TABLE27 TABLE28 TABLE 29 TABLE 30 Refrigeration Rubber Steam Power Textile Warehousing 2016 1.000 1.000 1.000 1.000 1.000 2015 0.991 0.990 0.984 0.986 0.993 2014 1.000 0.997 0.989 0.992 1.004 2013 1.014 1.008 0.999 1.004 1.018 2012 1.020 1.009 0.999 1.010 1.034 2011 1.051 1.036 1.027 1.035 1.064 2010 1.087 1.066 1.064 1.061 1.095 2009 1.080 1.051 1.054 1.047 1.088 2008 1.117 1.089 1.090 1.079 1.122 2007 1.165 1.131 1.142 1.116 1.162 2006 1.233 1.192 1.219 1.164 1.204 2005 1.292 1.241 1.284 1.208 1.246 2004 1.394 1.331 1.399 1.293 1.334 2003 1.444 1.378 1.451 1.331 1.381 2002 1.473 1.407 1.480 1.350 1.397 2001 1.485 1.411 1.485 1.356 1.402 2000 1.499 1.423 1.497 1.367 1.410 1999 1.528 1.444 1.520 1.387 1.436 1998 1.534 1.450 1.522 1.389 1.438 1997 1.550 1.465 1.533 1.400 1.443 1996 1.575 1.486 1.549 1.425 1.466 YEAR TABLE 31 TABLE 32 Woodworking Glass Mfg. 2016 1.000 1.000 2015 0.996 0.988 2014 1.014 0.994 2013 1.032 1.005 2012 1.050 1.011 2011 1.078 1.041 2010 1.111 1.076 2009 1.102 1.065 2008 1.128 1.100 2007 1.165 1.151 2006 1.212 1.220 2005 1.257 1.286 2004 1.343 1.399 2003 1.384 1.454 2002 1.405 1.483 2001 1.417 1.490 2000 1.419 1.505 1999 1.443 1.533 1998 1.445 1.537 1997 1.451 1.549 1996 1.487 1.570