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) Renewable Energy Generation (11) 20 (rrr) Rifle Manufacturing (20) 15 (sss) Rubber & Vulcanizing (27) 15 (ttt) Sawmill Equipment (18) 10 (uuu) Seed Treating & Cleaning (14) 16 (vvv) Silicon Processing (23) 15 (www) Stationary Asphalt Plant (6) 15 (xxx) Steam Power Generation (28) 16 (yyy) Stone Products (21) 15 (zzz) Sugar Refinery (23) 18 (aaaa) Sulphur Manufacturing (23) 12 (bbbb) Talc Beneficiation (21) 20 (cccc) Textile Fabrication (29) 10 (dddd) Underground Mining (21) 10 (cd) Vegetable Oil Extraction (14) 20 (cf) Vermiculite Processing (21) 20 (cg) Warehousing (30) 10 (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. 2017 1.000 1.000 1.000 1.000 1.000 2016 1.017 1.019 1.015 1.011 1.018 2015 1.002 1.011 1.003 1.005 1.011 2014 1.006 1.021 1.011 1.016 1.023 2013 1.016 1.036 1.024 1.030 1.038 2012 1.016 1.045 1.029 1.038 1.047 2011 1.046 1.074 1.057 1.066 1.077 2010 1.085 1.109 1.091 1.095 1.112 2009 1.067 1.101 1.081 1.089 1.105 2008 1.098 1.128 1.109 1.120 1.131 2007 1.143 1.173 1.158 1.170 1.177 2006 1.206 1.256 1.227 1.239 1.264 2005 1.269 1.314 1.290 1.303 1.322 2004 1.374 1.413 1.399 1.408 1.420 2003 1.426 1.467 1.451 1.456 1.472 2002 1.452 1.492 1.477 1.482 1.497 2001 1.457 1.501 1.484 1.492 1.506 2000 1.467 1.518 1.497 1.508 1.524 1999 1.494 1.548 1.526 1.536 1.554 1998 1.496 1.554 1.529 1.544 1.559 1997 1.508 1.570 1.540 1.559 1.576 YEAR TABLE 6 TABLE 7 TABLE 8 TABLE 9 TABLE 10 Cement Mfg. Chemical Mfg. Clay Mfg. Contractor Eq. Creamery/Dairy 2017 1.000 1.000 1.000 1.000 1.000 2016 1.014 1.011 1.016 1.013 1.015 2015 1.007 1.001 1.012 1.012 1.008 2014 1.015 1.009 1.021 1.024 1.020 2013 1.028 1.021 1.035 1.038 1.035 2012 1.038 1.023 1.047 1.058 1.044 2011 1.074 1.050 1.081 1.093 1.073 2010 1.104 1.079 1.113 1.124 1.108 2009 1.089 1.064 1.105 1.120 1.103 2008 1.139 1.101 1.156 1.153 1.128 2007 1.189 1.151 1.205 1.189 1.175 2006 1.252 1.219 1.270 1.232 1.258 2005 1.313 1.280 1.330 1.287 1.320 2004 1.428 1.389 1.436 1.375 1.421 2003 1.484 1.438 1.488 1.415 1.470 2002 1.515 1.467 1.517 1.437 1.495 2001 1.524 1.475 1.528 1.448 1.505 2000 1.539 1.489 1.544 1.456 1.521 1999 1.565 1.513 1.570 1.482 1.552 1998 1.572 1.520 1.576 1.494 1.559 1997 1.588 1.536 1.592 1.511 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 2017 1.000 1.000 1.000 1.000 1.000 2016 1.019 1.019 1.019 1.016 1.019 2015 0.989 0.995 1.011 1.008 1.012 2014 0.985 0.994 1.021 1.017 1.024 2013 0.987 0.999 1.037 1.031 1.040 2012 0.975 0.992 1.045 1.039 1.053 2011 0.997 1.018 1.075 1.069 1.082 2010 1.052 1.068 1.111 1.104 1.117 2009 1.044 1.053 1.101 1.095 1.113 2008 1.048 1.070 1.130 1.124 1.135 2007 1.105 1.122 1.175 1.172 1.178 2006 1.197 1.201 1.259 1.249 1.254 2005 1.284 1.275 1.316 1.312 1.309 2004 1.405 1.390 1.419 1.416 1.404 2003 1.469 1.449 1.473 1.468 1.456 2002 1.493 1.473 1.499 1.493 1.479 2001 1.488 1.472 1.509 1.501 1.490 2000 1.498 1.482 1.525 1.517 1.505 1999 1.528 1.509 1.556 1.547 1.536 1998 1.521 1.504 1.560 1.554 1.541 1997 1.523 1.511 1.576 1.569 1.555 YEAR TABLE 16 TABLE 17 TABLE 18 TABLE 19 TABLE 20 Packing/ Fruit Laundry/ Clean Logging Eq. Packing/ Meat Metal Work 2017 1.000 1.000 1.000 1.000 1.000 2016 1.019 1.017 1.016 1.017 1.018 2015 1.016 1.008 1.005 1.014 1.004 2014 1.030 1.016 1.012 1.027 1.009 2013 1.048 1.029 1.025 1.043 1.020 2012 1.068 1.037 1.035 1.055 1.020 2011 1.098 1.067 1.066 1.086 1.051 2010 1.130 1.102 1.097 1.118 1.087 2009 1.130 1.092 1.082 1.113 1.066 2008 1.152 1.128 1.118 1.148 1.106 2007 1.192 1.175 1.157 1.194 1.149 2006 1.248 1.239 1.206 1.272 1.213 2005 1.300 1.295 1.259 1.326 1.266 2004 1.387 1.397 1.353 1.421 1.366 2003 1.435 1.447 1.401 1.469 1.410 2002 1.457 1.474 1.423 1.494 1.433 2001 1.470 1.482 1.432 1.506 1.435 2000 1.482 1.494 1.440 1.522 1.445 1999 1.513 1.522 1.466 1.551 1.465 1998 1.520 1.525 1.472 1.558 1.465 1997 1.532 1.537 1.484 1.576 1.479 YEAR TABLE 21 TABLE 22 TABLE 23 TABLE 24 TABLE 25 Mine Mill Paint Mfg. Petroleum Printing Paper Mfg. 2017 1.000 1.000 1.000 1.000 1.000 2016 1.014 1.016 1.009 1.016 1.017 2015 1.012 1.006 0.999 1.005 1.007 2014 1.023 1.014 1.006 1.008 1.016 2013 1.038 1.027 1.018 1.016 1.031 2012 1.058 1.032 1.025 1.020 1.040 2011 1.105 1.063 1.054 1.047 1.071 2010 1.141 1.098 1.082 1.080 1.106 2009 1.140 1.086 1.064 1.069 1.094 2008 1.192 1.123 1.109 1.093 1.129 2007 1.242 1.173 1.163 1.131 1.174 2006 1.297 1.241 1.237 1.193 1.234 2005 1.360 1.303 1.310 1.241 1.290 2004 1.475 1.413 1.423 1.323 1.398 2003 1.530 1.467 1.474 1.362 1.452 2002 1.560 1.497 1.503 1.384 1.480 2001 1.578 1.505 1.518 1.385 1.492 2000 1.590 1.519 1.537 1.397 1.501 1999 1.616 1.548 1.559 1.417 1.532 1998 1.624 1.552 1.567 1.418 1.536 1997 1.641 1.567 1.588 1.426 1.549 YEAR TABLE 26 TABLE 27 TABLE 28 TABLE 29 TABLE 30 Refrigeration Rubber Steam Power Textile Warehousing 2017 1.000 1.000 1.000 1.000 1.000 2016 1.017 1.017 1.015 1.011 1.019 2015 1.009 1.009 1.001 0.998 1.013 2014 1.019 1.016 1.005 1.004 1.025 2013 1.033 1.028 1.016 1.017 1.039 2012 1.039 1.028 1.016 1.022 1.055 2011 1.071 1.056 1.045 1.048 1.086 2010 1.107 1.087 1.082 1.074 1.117 2009 1.100 1.071 1.071 1.060 1.111 2008 1.138 1.110 1.108 1.092 1.145 2007 1.187 1.153 1.161 1.130 1.186 2006 1.256 1.215 1.239 1.179 1.229 2005 1.317 1.266 1.305 1.223 1.272 2004 1.420 1.357 1.423 1.309 1.361 2003 1.471 1.405 1.475 1.347 1.409 2002 1.500 1.434 1.505 1.367 1.426 2001 1.513 1.438 1.510 1.373 1.431 2000 1.527 1.450 1.523 1.384 1.439 1999 1.557 1.472 1.546 1.404 1.466 1998 1.563 1.478 1.548 1.407 1.467 1997 1.579 1.494 1.559 1.418 1.472 YEAR TABLE 31 TABLE 32 Woodworking Glass Mfg. 2017 1.000 1.000 2016 1.026 1.015 2015 1.024 1.004 2014 1.043 1.011 2013 1.061 1.022 2012 1.079 1.028 2011 1.108 1.058 2010 1.142 1.094 2009 1.133 1.083 2008 1.159 1.118 2007 1.197 1.170 2006 1.245 1.240 2005 1.292 1.307 2004 1.380 1.422 2003 1.422 1.478 2002 1.444 1.507 2001 1.457 1.515 2000 1.458 1.530 1999 1.483 1.559 1998 1.485 1.562 1997 1.491 1.575