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ISSUED IN ACCORDANCE WITH 68 O.S. 2011, § 2875 D4 OKLAHOMA TAX COMMISSION AD VALOREM TAX DIVISION OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE 2018

OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

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Page 1: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

ISSUED IN ACCORDANCE WITH 68 O.S. 2011, § 2875 D4

OKLAHOMA TAX COMMISSION

AD VALOREM TAX DIVISION

OKLAHOMA

BUSINESS PERSONAL PROPERTY

VALUATION SCHEDULE

2018

Page 2: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section I. Personal Property Schedule Introduction

Section II.

Section III. Valuation

Section IV. Agricultural Related Equipment

Section V. Business Related Equipment

Section VI. Construction or Industrial Related Equipment

Section VII. Petroleum Related Equipment

Section VIII. Other Equipment

Section IX. Renewable Energy

Section X. Personal Property Economic Lives & Depreciation TablesSIC Conversion to NAICS

Section XI. Oklahoma Business Personal Property Rendition FormsFreeport Exemption Form

Section XII. Glossary Glossary of Terms

Section XIII. Valuation ResourcesBibliographyNotes

OKLAHOMAPERSONAL PROPERTY VALUATION SCHEDULE

TABLE OF CONTENTS

Index

Page 3: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Agricultural Products LivestockBalers Livestock, OtherCombines Mower ConditionersCotton Harvesters SprayersCotton Pickers TractorsForage Harvesters Windrowers

Computer Systems Office MachinesMonitors SafesMulti-Function Printers/Copiers ScannersOffice Furniture

Air Compressors Forestry EquipmentBackhoes GeneratorsCompaction Equipment GradersConcrete Equipment Lift Truck - Rough TerrainCranes-Hydraulic Lifting EquipmentCranes-Lattice Boom Log LoadersCranes-Truck Mounting Pile DrivingCrawler Loaders PumpsCrawler Tractors Road Maintenance EquipmentCrushing & Conveying Equipment Scrapers-Self PropelledExcavators Skid-Steer Loaders

TrenchersWheel DozersWheel Loaders

Drilling Rigs Pipeline Compressors TanksMeters

Section VII - Petroleum

OKLAHOMA PERSONAL PROPERTY SCHEDULE

Section IV - Agricultural

Section V - Business Equipment

Section VI - Construction or Industrial Equipment

INDEX

Section I - Introduction

Section II - Index

Section III - Valuation and Definitions

Page 4: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Billboards Golf CarsCarwash Equipment OrgansCoin Changer PianosFood Merchandisers TowersGame Machines Vending Machines

Wind Energy - Commercial

Economic Life DepreciationEconomic Life TablesOriginal Cost Trending Factors

Section XII - Glossary

Section XIII - Resources

Section VIII - Other Equipment

Section IX - Renewable Energy

Section X - Depreciation Tables

Section XI - Forms

Page 5: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section IJanuary 2016

Personal Property Valuation ScheduleIntroduction

This schedule has been prepared by the Ad Valorem Tax Division, pursuant to 68 O.S. 2011, §2875 D4, to help achieve equity in the assessment of the personal property of commercial andindustrial establishments through uniform application of valuation guidelines. It is the goal of thisDivision that equity be realized within and between all classes of property throughout all taxingjurisdictions in Oklahoma.

None of the content of this schedule is intended, in any way, to relieve propertyowners or assessing officials of their obligations by law to report, value, or assesspersonal property at its true and full market value. Application of the valuationguidelines, procedures, and rates contained in this publication, together with soundjudgment on the part of assessment officials, will help determine the validity ofvalues received from a variety of commercial operations. Methodologies containedherein are intended only to provide the user with an approximation of value for thepersonalty "typical" for that class, not an absolute value. The replacement cost lessnormal depreciation tables are provided to determine estimated market value basedon adjustments to information obtained from property owners.

409 N. E. 28th Street

Questions regarding the schedule, or suggestions for future schedules, may be directed to:

Oklahoma City, OK 73105(405) 319-8200

This Schedule is available on the Oklahoma Tax Commission website. www.tax.ok.gov (select- AdValorem, select- Publications, select Business Personal Property Valuation Schedule.)

Oklahoma Tax CommissionAd Valorem Division

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Section III

VALUATION OF PERSONAL PROPERTY

Although the valuation of personal property differs from that of real property in some ways the same basic appraisal concepts apply. The International Association of Assessing Officers (IAAO) Standards on Valuation on Personal Property is the general accepted methodology for the appraisal of personal property. The following is the Valuation Section of the standard that has been provided for the appraiser. The complete text may be found on the IAAO Website:

http://www.iaao.org/documents/index.cfm?&Category=23 It is recommended that these standards be recognized by the appraiser.

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Section III

IAAO Standard on Valuation of Personal Property Section 7

7. Valuation 7.1 Trade Level All approaches to personal property valuation should consider trade level, which refers to the production and distribution stages of a product. The appraiser should recognize three distinct basic levels of trade: the manufacturing level, the wholesale level, and the retail level. Incremental costs (such as freight, overhead, handling, installation, and sales taxes paid on installed costs) are added to a product as it advances from one level of trade to the next, thereby increasing its value as a final, in-service product. Thus the value of goods will differ, depending on their level of trade. The appraiser should value personal property at its current level of trade, theoretically to a buyer within that same trade level. Such considerations are particularly important in inventory valuation. 7.2 Valuation Techniques The cost, sales comparison, and income approaches should be considered in the appraisal of personal property as long as the market within the trade level is in equilibrium. If demand exceeds supply or supply exceeds demand, i.e., unbalanced markets, one or more of the three approaches may produce distorted results. The degree of dependence on any one approach could also change with the availability of reliable data. Units of comparison, such as value of personal property per square foot, for comparable properties can be used to check the value estimates derived from the standard appraisal approaches. Such units of comparison can also be used when the data required for other approaches are unavailable. Examples include cost/value per square foot of FF&E in an office building or cost/value per square foot of inventory for a retail business. The valuation method and techniques employed should be based on the appraiser/assessor’s value standards. In most jurisdictions, market value is defined by value-in-exchange, that is, the value to the next buyer as of the lien date, and highest and best use principles. The highest and best use of an asset will likely be as fully installed and operational to its maximum productivity. 7.2.1 Cost Approach Costs used in the cost approach can be original construction cost, new or used acquisition cost, replacement, or reproduction costs. Allocated cost can be used if items are purchased in bulk, although often only original or acquisition costs are readily available for personal property assessment purposes. The cost approach provides an estimate of value based on the depreciated cost of the property. In applying the cost approach to personal property, the appraiser must identify make and model number, year acquired, and total acquisition costs, including installation, freight, taxes, and fees. The acquisition costs should then be trended and depreciated as appropriate to reflect current market values. Acquisition costs of equipment obtained pursuant to a lease-purchase agreement should include the total payments, not just the final payment. If financing costs are factored into the lease payments, an adjustment to the “selling price” may be required. The assessor should recognize that appraisal and accounting practices for depreciating personal property may differ. Accounting practices provide for recovery of the cost of an asset (the return of the asset), where as appraisal practices strive to estimate a value related to the current market and should consider both return of the asset and return on the asset. A productive asset may continue to have value at the end of its scheduled life or conversely, an asset may lose its value prior to the end of its scheduled life. Appraisal practice must consider accrued depreciation in the forms of physical deterioration, functional obsolescence, and external (economic) obsolescence. The appraiser/auditor

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Section III

should also be familiar with the purchase accounting methods used by businesses in their jurisdiction. A company’s depreciation schedule should provide life tables for various asset categories. The restoration or modification of machinery or equipment may be treated differently for assessment and accounting purposes. For accounting purposes, the restoration/modification cost may be entered as a different asset, whereas the appraiser/assessor would add the cost to the original item and adjust the effective age of the asset. Useful guidelines in the form of depreciation schedules or tables are available from state or provincial assessing authorities, professional valuation companies, and appraisal publishing firms. Because the personality of a business normally is acquired throughout the year, acceptable depreciation schedules will permit the full year’s depreciation or will consider the average age of six months (half-year convention). Generally, these guides are sufficiently accurate for use in mass appraisal of property. If guides do not exist for specific types of personal property, it is recommended that they be developed. Depreciation schedules can be developed from a study of asset lives and resale prices. The schedules can be asset specific or for general categories such as personal computers or furniture and fixtures. Most schedules base annual depreciation on a percentage of original cost or replacement cost. However, there can be particular types of property where standard depreciation schedules may not apply and an accurate depreciation estimate can only be made by using an alternate method. One such method is the capitalization of income (rent) loss due to the inefficiency of the property. It is similar to the practice in real estate valuation of calculating the depreciation due to rent loss caused by internal or external forces. An example would be if an existing machine can only run eight hours per day, but a modern replacement can run ten hours per day, the loss in revenue from the two hours of non-production could be capitalized and the amount subtracted from the replacement cost. Whether the obsolescence was functional or economic would depend on whether the forces reducing the production hours were internal or external. The appraiser/assessor’s experience and judgment should inform their decision of whether to use a standard schedule, develop a new schedule, or apply an alternate method of calculating depreciation. 7.2.2 Sales Comparison Approach The sales comparison approach may have limited application for appraising machinery and equipment used in business because sales of used items are generally few and are often liquidation sales, which typically are not at market value, or are bulk asset purchases. In such circumstances, list prices including delivery costs and sales taxes, when supported by the marketplace, can be good indicators of value. Used assets acquired in bulk purchases may have been sold in an arm’s-length transaction so market data may be evident. The value of an individual item to the entire sale price (purchase price allocation) may be available in the buyer’s records. Care must be taken to assure that the property is valued at the proper level of trade. Trade and cash discounts should be subtracted from the list prices, particularly if the equipment sold is still at the wholesale level of trade. If reliable sales data are available, the adjustment process can be applied in the same manner as for real property. If an adjustment for time of sale is made, the adjustment may be negative due to additional accrued depreciation of the property or positive due to inflation. 7.2.3 Income Approach The income approach produces an estimate of the present worth of income to be received in the future. To apply this approach, the appraiser must estimate the income stream over the remaining economic life of the subject property. This is an important concept; the future income-generating capacity of personal property is typically short-lived compared to real estate. The direct capitalization

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Section III

technique (Income divided by Rate equals Value [I/R=V]) can be used if the single-year income applied is indicative of the annual income for the remaining life of the asset and the capitalization rate reflects the recapture period of the asset. Personal property can also be valued using a yield capitalization technique, which values the changing productivity (income) of the asset over its projected remaining life more accurately than I/R=V. Many industries use gross income multipliers (GIM) or gross rent multipliers (GRM) to value personal property that has typical and similar operating expenses. When applying the income approach to value personal property, it is important to capitalize income from the rental of an asset not the income of the business that owns the asset. Typical gross incomes may differ under various leasing arrangements; lessors may be able to supply average gross revenues for each type and model. The historical pattern of net income streams, together with an analysis of current leasing patterns, will suggest the likely shape of future income streams. The capitalization technique chosen should be consistent with the anticipated income stream. When reliable lease data on equipment leases are available, the income approach can provide good value estimates. Lessors should be required to document operating expenses to be deducted from the gross income. These expenses include management expenses directly associated with the production of lease revenue, equipment maintenance expenses, and the like. Developing an appropriate capitalization rate is a critical step in the capitalization process. Capitalization rates contain provisions for return on the investment (discount rate) and capital recovery (return of the investment), as discussed in the cost approach. In addition, property taxes maybe accounted for as a component of the capitalization rate. (See Standard on Mass Appraisal of Real Property [IAAO 2002].) Data on the economic lives of various types of personal property can be obtained from a number of sources. Lessors are perhaps the best source, although typical economic lives should be documented with dates of acquisition and disposal of actual items. U.S. federal tax guidelines for modified accelerated cost recovery systems (MACRS) can be helpful as a starting point. Economic life data can also be used to estimate recapture rates. When the income approach is applied, consideration should be given to the salvage or scrap value, if any, when the property has reached the end of its normal life expectancy (remaining economic life equals 0). An analysis of resale values of used equipment can be helpful in determining salvage value. In cases where property is both sold and leased, gross income multipliers (GIM) should be developed. Gross income multipliers can provide reliable value estimates for personal property items that have similar operating expenses, discount rates, and remaining economic lives. 7.3 Valuation Guidelines for Tangible Personal Property As discussed in section 7.2, the cost, sales comparison, and income approaches should be considered in the appraisal of tangible personal property. However, certain types of personal property do not readily lend themselves to development of all three generally accepted approaches. If sufficient sales data are available to support use of the sales comparison approach it should receive primary consideration. In many instances, however, sufficient sales data are not available, and in these instances, more reliance should be placed on the cost approach or the income approach. The assessor must always consider the quality and quantity of the available market data. The following are procedures typically used in the valuation of common types of tangible personal property.

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Section III

7.3.1 Machinery and Equipment Machinery and equipment (M&E) are items of personal property used in the normal conduct of business that are not permanently attached to the real estate and, unlike inventory, are not intended to be sold. Utility and ability to produce income are factors that influence the economic life of machinery and equipment. The market value of machinery and equipment typically follows a declining path once the assets are acquired and put into operation due to normal wear and tear and technological changes. Salvage or scrap value should be considered at the end of economic life. The most common approach for the valuation of machinery and equipment is the cost approach, although the sales comparison approach should receive primary consideration when adequate data are available. In particular, small equipment, for which there is often an active resale market, may lend itself to valuation by the sales comparison approach. Machinery and equipment can be classified as short-lived (computer) or long-lived (drill press) so not all M&E can be grouped together for depreciation purposes. 7.3.2 Furniture and Fixtures The procedures described for the appraisal of machinery and equipment are generally used in the appraisal of furniture and fixtures (F&F). Because F&F generally have similar lives, they are often grouped into one item for depreciation purposes. 7.3.3 Leased Equipment Valuation of leased equipment is complicated by such factors as the wide variety of leased equipment, the variety of leasing arrangements, rapidly changing technologies, and changing market conditions. These factors can cause the quality and quantity of available market data to vary. The income approach is often used in valuing leased equipment because data on sales and rental rates are usually available. When sales data are available, emphasis should be given to income multipliers derived from market data. The cost approach may be used cautiously in the valuation of leased equipment because markups of cost to list prices vary from one company to another on the same type of equipment and also vary with the level of trade. If manufactured cost is the only information that is reported, the appraiser should obtain more data from the lessor or compare the equipment in question with similar equipment of known cost. 7.3.4 Inventories The term inventories includes specific categories of goods held for resale in the course of business, goods in the process of production (termed goods in process), and raw materials. Whether certain types of goods are classified as inventories or as something else will change depending on the trade level at which the appraisal is being made. Machinery and other equipment that remain classified as inventories at the manufacturing, wholesale, and retail levels become machinery and equipment upon reaching the end user. Inventory valuation, both for goods in process and for finished goods, should include the value of labor, materials, and overhead expended during production. There are many methods for estimating the value of inventories. Some of the more common ones are: last in, first out (LIFO) first in, first out (FIFO), weighted average lower of cost or market.

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Section III

The most commonly used method for ad valorem purposes is lower of cost or market. First in, first out (FIFO) is also an acceptable measure of inventory replacement costs. Taxpayers often use last in, first out (LIFO) for income tax purposes, but it does not reflect inventory value for property tax purposes. The weighted average method provides for distribution of inventory costs throughout the year. Caution should be exercised when inventory values are estimated from the owner’s accounting records because most accounting systems use an original acquisition cost basis for pricing inventory and this does not necessarily reflect market value as extracted from the marketplace, which may be more or less than original cost. 7.3.5 Supplies Supplies are stocks of goods that are intended to be consumed during the production process, but are not part of the raw materials inventory that is processed into the finished product. Examples of supplies include chemicals, clothing, pallets, paper, shipping materials, fuels, and repair parts. Unlike inventory, supplies are not held for resale. Supplies should be valued at their acquisition cost. 7.3.6 Consigned Goods Consigned goods are personal property in the possession of an agent, held for sale by that agent. They should be valued, at the appropriate level of trade, as part of the consignor’s inventory. 7.3.7 Imports and Exports Assessors should be aware of the legal status of import and export merchandise in order to determine its taxable status. If there is no exemption provided by statute, then the techniques for estimating the value of inventories should be used for valuing imports and exports. 7.4 Valuation Guidelines for Intangible Personal Property The discovery, reporting, verification, and proper valuation of intangible personal property is difficult and can be expensive. The methods for discovering, reporting, verifying, and auditing intangibles are the same as for tangible personal property. Pertinent information includes type of asset, name of issuer, date of acquisition, legal life, expected useful life, face value or par value, market value, and dividends or other income. Individual research can lead to sources that provide information on the selling prices of intangible personal property. Statutes should provide concise guidance on the assessment of intangible personal property. The benefit/cost ratio of intangible personal property taxation is such that many states have exempted intangible personal property from taxation. For a listing of state and provincial treatment of intangible property, see Property Tax Policies and Administrative Practices in Canada and the United States (IAAO 2000). Those states that continue to assess intangible property primarily do so for public utilities by using a unit valuation method. When centrally assessed property is not held by a public utility, the separation of tangible from intangible value may be required. Recent letter rulings and case law should be researched to provide guidance in this area. Careful review should underscore the purpose, use, and how necessary and integral the identified intangible personal property is to the taxable tangible personal property. This review could entail the examination of the taxpayer’s books, records, and filings with regulatory agencies. 7.5 Compliance with USPAP IAAO requires that all appraisal work performed by its members in the United States and Canada be compliant with the Uniform Standards of Professional Appraisal Practice (USPAP) of the Appraisal

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Section III

Foundation (2005 [updated annually]) and the IAAO Code of Ethics and Standards of Professional Conduct 2005). USPAP Standards relevant to the valuation of personal property are Standard 6: Mass Appraisal, Development and Reporting; Standard 7: Personal Property Appraisal, Development; and Standard 8: Personal Property Appraisal, Reporting. Standard 6 defines the appropriate form for developing mass appraisal methods and the structure for reporting the results. Standards 7 and 8 provide guidance on the proper process to follow so that the results are based on sound conclusions and are well documented. USPAP contains adequate jurisdictional exceptions to accommodate the various provisions of state, county, and municipal laws.

Page 13: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section IVJanuary 2018

· Agricultural Products

· Equipment

· Cattle

· Horses

· Hogs

· Goats

· Sheep

· Other Livestock and Equipment

AGRICULTURAL RELATED

All agricultural related items are shown with current market values. Depreciation should not be applied.

Section IV

Page 14: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section IVJanuary 2018

Oklahoma City, OK 73118(405) 319-8200

This Schedule is available on the Oklahoma Tax Commission website. www.tax.ok.gov (select- AdValorem, select- Publications, select Business Personal Property Valuation Schedule.)

Oklahoma Tax CommissionAd Valorem Division

3700 N. Classen Blvd.

Personal Property Valuation ScheduleCommodities

This schedule has been prepared by the Ad Valorem Tax Division, pursuant to 68 O.S. 2011, § 2875D4, to help achieve equity in the assessment of the personal property of commercial and industrialestablishments through uniform application of valuation guidelines. It is the goal of this Division thatequity be realized within and between all classes of property throughout all taxing jurisdictions inOklahoma.

None of the content of this schedule is intended, in any way, to relieve property ownersor assessing officials of their obligations by law to report, value, or assess personalproperty at its true and full market value. Application of the valuation guidelines,procedures, and rates contained in this publication, together with sound judgment onthe part of assessment officials, will help determine the validity of values received froma variety of commercial operations. Methodologies contained herein are intended onlyto provide the user with an approximation of value for the personalty "typical" for thatclass, not an absolute value. The replacement cost less normal depreciation tables areprovided to determine estimated market value based on adjustments to informationobtained from property owners.

Agricultural Products and Property

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Section IVJanuary 2018

Feeder Steers: Medium & Large 1 per 100 lbs Heifers:Medium & Large 1 per 100 lbsPounds Avg. Price Pounds Avg. Price345-400 342.50 345-400 298.50400-450 319.00 400-450 286.50450-500 293.00 450-500 269.00500-525 283.00 500-600 261.00550-600 268.50 600-650 237.00625-675 247.25 650-700 232.88700-750 233.00 725-750 212.13750-800 228.13 750-775 213.75800-850 216.38 800-850 198.00850-875 208.00 900-950 189.75900-950 202.13 950-1,000 188.00950-1000 192.131,000-1,105 186.30

DAIRY CATTLECows & Bulls - use Market Value

AGRICULTURAL PRODUCTS

All unmanufactured farm products shall be assessed and valued as of the preceding May 31. Every person, firm, company, association, or corporation, in making his or its assessment, shall assess all unmanufactured farm products owned by him or it on the preceding May 31, at its fair cash value on that date instead of January 1. 68 O.S. 2011, § 2817.

CATTLE

HORSESLIVESTOCK

Values for horses should be considered from data provided by taxpayers and sales data from the local livestock market, to determine the values used by the assessor for the various types of horses.

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Section IVJanuary 2018

Sows, Boars, Barrows & Gilts per 100lbsPOUNDS Avg. Price

Sow 300-500 18-22500-700 25-27

Boar 200-250 20.00250 + 7.00

Barrows &Gilts 220-270 50.00

Chickens, value per head $6.90 per bird (average: includes layers, pullets, rooster, excludes broilers).

Broilers, value of production $0.50 per pound, or an average of $3.35 per bird.

Turkeys, price received for the US, $0.719 per pound.

Table Eggs (per dozen)Large 2.45Medium 2.16Small 1.85

PIGS

With the specialized nature and varied equipment by company, it is recommended to use Marshall Valuation Services for valueing these industries. Chicken House valuation can be found in Section 17 page 10 of MVS, and Pig Farms can also be found in Section 17 starting on Page 9.

Chicken Houses and Pig Farms

Poultry

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Section IVJanuary 2018

Kids Selection 1

Pounds Avg. Price Pounds Avg. Price31-75 65-143 76-120 137-15776-120 173-200 121-140 175

Kids Selection 2Pounds Avg. Price Pounds Avg. Price0-50 76-99 61-120 250-27051-75 229-165 141-180

PygmyPounds Avg. Price Pounds Avg. Price0-50 43-71 0-60 45-14051-75 82 61-120 144-225

Ram Lamb Choice Ewe LambPounds Avg. Price Pounds Avg. Price31-75 55-131 31-90 80-185

Ewe RamPounds Avg. Price Pounds Avg. Price91-160 80-210 76-200 130-175

SHEEP

Goats

Nannies

Billy

Wether

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Section IVJanuary 2018

Price PriceWheat (per bushel) 4.96-5.34 Corn (per bushel) 3.45-3.80Milo (per cwt) 6.34-7.64 Soybeans (per bushel) 8.32-8.74

Grass Hay Central Oklahoma:Prairie hay 4 x 5 bales 25.00-35.00 per bale, mostly 29.00-32.00. Good Bermuda 50.00-60.00 per bale in 5 x 6 bales. Fair quality Bermuda 5 x 6 round bales 40.00-45.00 per bale. Good alfalfa hay 120.00-140.00 large square balesGood alfalfa round bales 100.00-130.00. Small square bales Bermuda grass 6.00-8.00 per bale.

Price Per tonRunner Peanuts 415.43Spanish Peanuts 552.53Valencia Peanuts 481.90Virginia Peanuts 481.9

Peanuts

Grain Report

Commodities

Hay

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Section IVJanuary 2018

GRAIN press 2LIVESTOCK SUMMARY press 3FED CATTLE press 4HOGS AND SHEEP press 5HAY press 6ADA LIVESTOCK AUCTION press 7APACHE LIVESTOCK MARKET press 8McALESTER LIVESTOCK MARKET press 9OKLAHOMA CITY LIVESTOCK MARKET press 10OKC WEST LIVESTOCK MARKET press 11GUYMON LIVESTOCK MARKET press 12TULSA LIVESTOCK MARKET press 13WOODWARD LIVESTOCK MARKET press 14

For daily market information dial, 1-405-621-5533

Press Number for Selection

Market Reports Statewide

There's a new, faster way to get up-to-date market reports anytime and anywhere.

The following information from the Oklahoma Department of Agriculture is provided so the Assessor may check local market values as of May 31 of each year.

Oklahoma Department of Agriculture'sNew Voice Messaging Systems

Offers 24 Hours A Day

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Section IVJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010SB531 17,694 16,115 13,664 12,404 116,005 11,250SB521 16,419 14,944 12,662 11,483 10,767 10,440SB541 20,173 18,484 15,614 14,196 982 12,827SB551 25,980 23,844 20,396 18,699 17,298 16,881LB434 98,762 90,892 75,095 69,056 63,787 61,711RB444 17,550 16,007 13,593 12,362 11,549 11,214 10,829RB455A 16,893 15,584 13,152 11,994RB454 23,426 21,284 17,984 16,535 15,918 15,589 15,036RB464 27,679 25,199 21,349 19,351 18,584 18,102 17,535RB265 25,620 23,229 19,585 18,202 17,487 17,008

MODEL 2017 2016 2015 2014 2013 2012 2011 2010340 21,042 19,351 16,588 15,245 14,110 13,792 13,405

350RC 26,115 24,048 20,646 19,009 17,576 17,111 16,647375RC 33,834 31,195 26,820 0 0 0 0355UW 55,713 51,450 44,320 39,386 36,414 35,295 34,399

380 30,578 28,179 24,215 22,321 20,666 20,033 19,500360 27,702 25,518 21,916 16,995 16,218 15,749 15,317 14,890

ROLL26 23,784 21,835 18,684 17,138 15,802 15,418 14,960

MODEL 2017 2016 2015 2014 2013 2012 2011 2010328 16,755 15,433 13,250 12,196 11,324 11,082 10,783 10,487338 18,721 17,352 14,999 13,911 13,052 12,642 12,364 12,088348 20,414 18,985 16,387 15,079 14,204 13,579 13,472 13,265449 18,294 17,002459SS 26,438 24,714459STD 17,147 16,255459 22,119 20,657469 29,548 27,943469SS 31,691 29,732559SS 35,956 33,471559 26,155 24,314569SS 43,375 40,104569 31,568 26,898

BALERS

CASE IH

CLAAS

JOHN DEERE

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Section IVJanuary 2018

KRONE

MODEL 2017 2016 2015 2014 2013 2012 2011 2010BP890 82,756 75,568 64,329 58,724 53,826 51,306 49,487 47,724BP1270 101,219 94,217 68,244 77,081 73,125 70,180 67,849 65,256BP1290 104,376 95,020 80,620 73,321 66,921 64,182 61,786 59,473KR125B 17,012 15,484 12,437 11,255 10,574 10,240 9,859 9,485KR130B 19,717 17,965 14,452 13,100 12,256 11,878 11,447 11,024KR160B 19,929 18,221 15,522 14,169 13,047 12,676 12,248 11,827FORT 1500 29,357 2,280FORT 1800 30,435 27,948

MODEL 2017 2016 2015 2014 2013 2012 2011 20101841 26,987 24,696 21,064 19,261 17,678 17,055 16,482 15,9191839 0 18,594 15,810 14,400 13,465 12,909 12,460 12,0201837 18,760 17,100 14,519 13,204 12,179 11,803 11,375 10,9531835 17,258 15,720 13,337 12,115 11,209 10,857 10,459 01843S 0 50,894 43,494 39,969 36,866 34,315 33,702 32,5302150 0 78,942 67,559 62,027 57,216 54,505 52,808 51,1562190 0 107,918 92,110 84,730 79,641 75,605 73,053 71,5312170 0 89,825 76,077 71,553 66,018 64,465 62,067 59,8381745 17,738 16,176 13,743 12,508 11,486 11,039 10,720 10,3201734 14,076 12,810 10,854 9,848 9,126 8,830 8,493 8,1622846 27,452 23,815 20,216 18,382 16,931 0 0 02856 0 28,693 24,989 22,908 20,622 0 0 0

MODEL 2017 2016 2015 2014 2013 2012 2011 2010BC5050 17,900 16,350 14,092 13,029 12,102 11,804 0 0BC5060 19,536 17,861 15,412 14,269 13,274 12,869 0 0BC5070 22,226 20,061 17,207 16,087 14,877 14,396 0 0BC5080 28,425 25,376 21,908 20,297 43,371 18,202 0 0330 86,155 80,963 0 0 0 0 0 0340 103,899 95,588 0 0 0 0 0 0ROLL 45 17,843 16,400 14,052 12,907 0 0 0 0BR7050 18,722 17,216 14,756 13,563 12,517 12,135 11,776 0BR7060 25,349 23,333 20,024 18,431 17,086 16,473 15,924 0BR7070 28,628 26,350 22,406 20,813 19,390 18,637 18,454 0BR7080 24,336 27,439 21,576 20,604 19,894 19,450 18,913 0BR7090 41,444 27,611 23,298 21,861 20,612 19,771 19,110 0

BALERS

MASSEY FERGUSON

NEW HOLLAND

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Section IVJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010504N 24,275 22,402 19,2805420RE 15,201 13,982 11,985504 PRO 37,222 34,376404PRO 31,331 28,915 24,891 22,992 21,343 - 605SM 32,615 30,180 26,054 23,914 22,488 21,511604SM 28,071 25,631 22,077 20,402 18,947 18,3826650 63,898 23,5086640 23,433 21,730

VERMEER

BALERS

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Section IVJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010S67 273,897 251,606 215,880 198,879S77 287,553 262,336 223,398 329,215S88 331,931 411,307 361,517 343,263

4200 12/13' 18,039 17,467 15,844 15,505 15,346 14,572 13,689 13,6534200 14/15' 22,268 21,561 19,560 19,140 18,944 17,988 16,899 16,8557200 24/25' 22,907 21,008 19,058 18,058 17,118 16,707 16,223 19,4187200 30' 24,814 22,757 20,644 19,562 18,543 18,097 17,573 17,5287200 - 35' 30,810 28,257 25,632 24,289 23,024 22,470 21,820 21,763

8200 - 20' 26,575 24,305 21,989 21,007 20,078 19,648 19,545 19,4448200 -24/25' 28,981 26,505 23,979 22,908 21,895 21,312 21,200 21,0888200 30' 32,694 29,902 27,053 25,844 24,701 24,043 23,916 23,7908200 - 35' 37,760 34,533 31,244 29,848 28,528 27,767 27,622 27,476

9250 - 25' 50,455 46,738 42,352 40,527 09250 30' 59,135 54,777 49,638 47,497 46,9619250 35' 63,769 59,071 53,529 51,220 50,6419250 40' 69,324 64,216 58,191 55,682 55,053

3000 - 6 34,338 31,387 28,383 27,246 26,455 25,734 24,909 24,7663000 - 8 42,665 38,998 35,264 33,853 32,869 31,975 30,948 30,7693000 - 12 64,255 58,732 53,108 50,983 49,502 48,154 46,609 46,340

MODEL 2017 2016 2015 2014 2013 2012 2011 20108230 319,430 292,220 249,7029230 334,160 304,630 259,3259230H 400,748 368,379 316,4218230H 387,927 357,754 308,3397230H 360,252 333,203 288,014

3200 - 6 38,642 35,093 31,537 30,575 29,980 29,773 20,6903200 - 8 43,534 41,759 37,530 36,384 35,676 35,053 24,3593200 - 12 65,574 62,901 56,530 54,220 52,599 51,680 35,913

COMBINES

AGCO GLEANER

RIGID PLATFORMS

FLEXIBLE PLATFORMS

DYNAFLEX PLATFORMS

CORN ROW HEADS

CORN ROW HEADS

CASE IH

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MODEL 2017 2016 2015 2014 2013 2012 2011 20102010 20' 17,573 16,171 14,716 1,439 14,344 12,825 13,756 13,7642010 25' 19,335 17,791 16,190 15,894 15,781 15,536 15,135 15,1442010 30' 21,500 19,783 18,003 17,673 17,548 17,274 16,829 16,839

3020 20' 23,832 21,686 19,319 18,9653020 25' 25,727 23,410 20,855 20,4723020 30' 30,017 27,314 24,264 23,8873030 35' 33,829 30,784 27,423 26,921

MODEL 2017 2016 2015 2014 2013 2012 2011 2010T670 279,427 256,761 220,509 188,056 173,615 164,663S660 282,493 257,300 221,555S670 309,942 280,450 243,596S690 357,770 326,742 277,845S680 339,068 319,680 266,699S690H 388,498 341,039 278,208S670H 356,332 323,389 274,617

600 - 14/15' 22,592 21,123 19,079 18,591 18,324 18,290 18,166 18,042600 - 20/22' 0 22,077 19,710 18,982 18,490 18,241 17,520 16,092600 - 24/25' 0 22,565 20,145 19,402 18,899 18,645 17,908 17,391600 - 30' 0 25,789 23,023 22,339 21,609 21,103 20,467 19,982

600 - 20' 26,274 24,561 21,511 20,767 20,279 20,056 19,313 18,800600 - 22' 27,498 25,705 22,513 21,735 21,224 20,990 20,212 19,677600 - 24/25' 28,297 26,452 23,168 22,367 21,841 21,600 20,800 20,248600 - 30' 31,367 29,322 25,680 24,160 23,693 23,409 22,563 21,964600 - 35' 35,332 33,028 29,313 27,309 26,686 26,393 25,415 24,742

600C - 6 40,001 37,525 33,158 32,295 31,474 30,568 29,537 0600C - 8 50,201 47,093 41,615 40,386 39,499 38,795 37,566 31,722600C - 12 72,690 68,189 60,256 58,854 56,990 54,979 53,535 44,359

COMBINES

JOHN DEERE

RIGID PLATFORMS

FLEXIBLE PLATFORMS

CORN ROW HEADS

CASE IH

RIGID PLATFORMS

FLEXIBLE PLATFORMS

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Section IVJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 20109520 262,561 234,169 196,9119540 294,912 260,438 219,3969560 315,565 277,720 233,080

4200 - 18' 23,615 21,261 19,153 18,615 18,297 18,215 18,043 17,8737200 - 24/25' 24,138 22,484 20,266 19,706 19,175 18,592 18,034 17,8737200 - 30' 26,355 24,548 22,128 21,517 20,937 20,300 19,692 19,5167200 - 35' 32,532 30,301 27,314 26,558 2,597 25,058 24,306 24,089

8200 - 25' 25,703 24,195 21,802 21,193 20,836 20,086 19,372 19,1938200 - 30' 31,130 29,304 26,406 25,669 25,237 24,328 23,463 23,2468200 - 35' 35,952 33,843 30,496 29,645 29,145 28,097 27,097 26,846

3000 - 6 34,872 32,684 29,327 28,386 27,790 27,259 26,606 26,2473000 - 8 41,831 39,207 35,179 34,051 33,335 31,641 30,548 30,1393000 - 12 62,998 59,046 52,980 51,281 50,203 47,652 46,007 45,387

MODEL 2017 2016 2015 2014 2013 2012 2011 2010CX8080 288,582 253,079 211,628 184,485 165,118 157,877 150,233 142,964CX8090 310,902 271,538 227,426 198,638 178,489 171,091 163,207 155,734CR6090 271,950 241,828 205,290CR8080 301,763 270,179 225,291CR7090 298,656 263,800 222,287CR8090 350,251 315,796 272,629CR9090Z 369,862 326,261 271,572CR9090 349,813 305,285 252,990

790CP - 14' 20,091 18,657 16,904790CP - 12' 21,621 20,079 18,19072C - 24/25' 21,756 20,012 18,110 17,680 15,793 15,792 15,380 15,30372C - 30' 24,669 22,693 20,535 20,047 17,907 17,907 17,440 17,353

740CF - 20' 23,088 21,548 19,460 18,958740CF - 24/25' 25,904 24,175 21,833 21,271740CF - 30' 29,394 27,433 24,775 24,136

CORN ROW HEADS

FLEXIBLE PLATFORMS

COMBINES

RIGID PLATFORMS

MASSEY FERGUSON

NEW HOLLAND

RIGID PLATFORMS

FLEXIBLE PLATFORMS

Page 26: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section IVJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010ME635 516,957 465,157 390,485 351,637

MODEL 2017 2016 2015 2014 2013 2012 2011 20107460 185,295 167,162 152,727 138,253 119,014 106,019 103,244 95,7507760 608,128 550,138 470,212 424,082 385,776 355,399 341,0687660 426,022 382,182 317,119 283,840

JOHN DEERE

COTTON PICKERS & STRIPPERS

CASE IH

COTTON HARVESTERS

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Section IVJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010FHX300 43,723 39,601 33,411 30,193 27,399 26,389 25,282 24,212

MODEL 2017 2016 2015 2014 2013 2012 2011 2010930 253,930 235,528 203,887 189,538 177,262 168,052940 282,243 261,879 226,793 210,938 197,395 186,617950 306,542 284,083 245,709 228,222 213,254 201,593960 316,013 292,591 252,790 234,488 218,757 208,175980 360,715 333,974 288,541 267,647 249,692 237,718970 334,093 309,300 267,195 247,818 231,158 220,198

MODEL 2017 2016 2015 2014 2013 2012 2011 20103975 36,189 33,008 28,058 25,561 23,366 22,558 21,747 20,9573955 2,929 26,697 22,667 20,619 18,852 17,651 17,002 16,3697280 213,011 197,0047180 186,250 172,2337380 231,645 213,1407480 258,512 237,8897780 296,077 269,7357580 282,578 259,4157980 354,620 325,812

MODEL 2017 2016 2015 2014 2013 2012 2011 2010X700 331,331 305,140 262,125 241,635X850 363,223 333,803 285,969 262,760X1100 404,781 373,081 320,799 296,008

MODEL 2017 2016 2015 2014 2013 2012 2011 2010790 27,726 25,371 21,637 19,779 18,145 17,614 17,032 16,464FP240 46,727 42,681 36,337 33,166 30,385 29,221 28,204 27,214FP230 39,297 35,873 30,519 27,830 25,469 24,574 23,708 22,866FR450 266,319 243,971 0 0 0 0 0 0FR500 298,923 273,864 0 0 0 0 0 0FR600 335,688 307,189 0 0 0 0 0 0FR850 388,021 355,111 0 0 0 0 0 0FR700 356,797 326,519 0 0 0 0 0 0

NEW HOLLAND

JOHN DEERE

FORAGE HARVESTERSCASE IH

CLAAS

KRONE

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Section IVJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010SC101 27,539 24,534 21,733 19,121 16,815 15,390DC92 17,013 15,109 13,333 11,676 10,421 9,520DC132 25,602 21,226 18,809 16,505 14,763 13,426DC162 24,993 22,251 19,679 17,500 16,108

MODEL 2017 2016 2015 2014 2013 2012 2011 2010625 18,262 16,766 14,345 13,156 12,190 11,889 11,709 0630 21,281 19,776 17,105 15,818 14,811 14,416 14,106 0635 24,047 22,237 19,006 17,769 16,391 16,060 15,758 0830 25,073 23,191 20,003 18,511 17,212 16,821 16,418 0835 27,195 25,134 21,663 19,788 18,293 18,139 17,385 0946 31,021 28,692 24,751 22,911 21,314 20,679 2,019 19,702956 36,072 33,230 27,860 26,312 24,207 23,331 22,846 22,207131 20,195 18,538 15,857 0 0 0 0 0388 50,739 46,805 40,274 0 0 0 0 0

MODEL 2017 2016 2015 2014 2013 2012 2011 2010EC2801CV 17,843 16,207 13,703 12,400 11,210 10,843 10,427 10,020EC2800CRI 19,212 17,462 14,777 13,385 12,485 12,083 11,629 11,182EC3200CV 18,652 16,948 14,337 12,981 12,124 11,732 11,288 10,851EC3200CRI 20,349 18,505 15,667 1,428 13,219 12,797 12,319 11,850EC3210CV 22,248 20,245 17,154 15,566 14,444 13,989 13,472 12,966EC4013CV 25,724 23,430 19,878 18,063 16,687 16,170 15,585 15,011EC6210CV 52,219 47,714 40,637 37,103 34,004 32,801 31,680 30,590

MODEL 2017 2016 2015 2014 2013 2012 2011 20101359 20,517 18,649 15,786 14,503 13,313 12,881 12,393 11,9141363 21,798 19,335 16,370 14,841 0 0 0 01375 35,586 32,472 27,615 25,173 23,031 22,152 21,350 20,5681372 28,905 26,605 22,597 20,570 18,784 18,224 17,501 16,847

MASSEY FERGUSON

MOWER CONDITIONERSCASE IH

JOHN DEERE

KRONE

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Section IVJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010472 15,499 14,164 12,059 10,996 10,193 9,902 9,566 9,233488 16,631 15,209 12,958 11,828 10,934 10,626 10,271 9,916H7150 35,194 32,204 27,466 25,112 23,046 22,375H7320 20,698 18,891 16,059 14,622 13,638 13,246H7220 2,162 19,823 16,860 15,360 14,299 13,891 12,660 12,218H7330 23,551 21,565 18,403 16,831 15,522 15,101H7230 24,733 22,657 19,200 17,700 16,273 15,877H7550 30,000 27,462 23,427 21,423 19,690 19,152H7450 31,399 28,749 24,502 22,470 20,551 19,952H7460 36,168 33,098 28,230 25,587 23,694 22,963H7560 35,159 32,170 27,435 25,082 23,017 22,314512 21,186 18,848 16,009530 48,849 43,693 37,322

MODEL 2017 2016 2015 2014 2013 2012 2011 2010MC840 22,371 20,731 17,970 16,772 15,798 15,036 14,325 13,665MC1030 26,461 24,087 20,425 18,551 17,063 16,514 15,903 15,302MC2800 19,833MC3300 21,351MC3700 27,170

VERMEER

MOWER CONDITIONERSNEW HOLLAND

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Section IVJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010Patriot3230 191,860 177,233 152,728 141,232 131,276 0Patriot3330 217,347 200,878 173,194 160,245 149,041 145,268Patriot4430 265,207 246,427 213,739 0 0 0

MODEL 2017 2016 2015 2014 2013 2012 2011 20104630 175,827 162,779 139,387 128,167 119,685 0 04730 225,664 208,773 173,343 161,358 149,717 143,858 140,7704830 244,848 233,622 187,821 170,967 155,923 151,660 151,4624940 304,305 28,643 235,794 0 0 0 0

MODEL 2017 2016 2015 2014 2013 2012 2011 2010275F 0 222,787 189,361 172,403275R 204,921 186,536 158,152 143,641240F 227,525 207,135 175,570 159,336240R 192,567 174,901 138,507 124,808365F 297,740 271,963 196,293 176,733

MODEL 2017 2016 2015 2014 2013 2012 2011 2010RG900 218,335 200,150 171,002RG1100 237,664 219,714 189,480RG1300 297,753 274,027 235,197

MODEL 2017 2016 2015 2014 2013 2012 2011 20104460 90,808 84,172 72,779 67,539 63,011 61,9604660 91,423 86,628 73,663 70,937 63,428 64,1427660 128,022 118,355 105,910 95,645 92,878

JOHN DEERE

SPRAYERS

CASE

SPRA-COUPE

NEW HOLLAND

ROGATOR

Page 31: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section IVJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010110MC 76,185 72,594 64,668110T4 68,083 64,734 57,534115MC 79,904 75,560 66,756115T4 70,246 66,482 58,559120MC 81,486 77,151 68,259120T4 71,001 67,039 59,138125A 45,038 41,407 36,202125MC 86,333 82,085 729,561125T4 76,583 72,603 64,323140A 49,243 45,784 40,192140MC 94,380 89,300 78,970140T4 84,410 79,554 70,046F-ALL 75A 24,818 23,314 20,464 19,364 18,278F-ALL 85C 34,091 32,311 28,628 27,295 26,251 25,491 24,700F-ALL 95C 37,514 36,179 31,197 29,577 28,266 27,251 26,285F-ALL45A 19,819 18,254 15,826 14,749 13,845F-ALL55A 20,807 19,020 16,053 14,788 13,547F-ALL65A 22,394 20,484 17,459 15,649 14,622F-ALL65C 18,826 17,126 14,529 13,332 12,828F-ALL75C 26,222 25,809 21,847 20,652 19,742 19,051 18,625MAG 225 160,118 152,177 135,229 129,339 115,596MAG 190 140,685 132,881 117,275 111,315 98,381 94,485MAG 210 144,780 137,215 121,566 116,467 103,814 100,392MAG 235 156,592 148,485 131,605 125,500MAG 260 169,475 160,928 142,851 136,450MAG 290 183,822 171,004 152,094 142,862MAG 315 208,719 193,868 171,149 160,609MAG 340 224,696 210,454 184,100 173,110MAG180 137,085 130,089 115,416 110,155 98,098 94,922PUMA 130 96,808 91,382 80,589 7,612PUMA 145 105,751 100,122 88,592 84,328PUMA 160 121,080 115,042 102,165 97,611PUMA 170 117,876 111,901 99,279 94,750PUMA 185 126,424 118,458 104,937 99,214PUMA 200 133,814 124,932 108,259 104,665PUMA 215 132,697 125,196 110,381 104,679PUMA 230 149,264 141,275 124,970 118,924QUAD 450 322,877 302,185 264,141 248,127QUAD 500 341,478 318,040 276,546 258,356QUAD 600 380,212 355,733 310,756 291,745STEIG 360 216,310 205,204 181,962 173,605STEIG 400 244,172 230,499 203,312 192,862STEIG 450 259,613 243,805 213,889 199,574

TRACTORSCASE IH

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Section IVJanuary 2018

STEIG 500 283,912 266,946 233,832 224,832STEIG 600 320,604 308,353 277,449 268,758

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Section IVJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010

MT525D P 125,116 116,901 101,977MT525D D 117,911 110,094 95,969MT525D C 101,201 94,216 81,862MT535D P 129,418 120,923 105,486MT535D D 122,251 114,152 99,510MT535D C 102,808 95,641 83,029MT545D P 133,600 124,455 108,218MT545D D 126,463 117,732 102,303MT545D C 107,096 99,326 85,943MT555D P 141,469 132,061 115,091MT555D D 133,392 124,424 108,344MT555D C 113,692 105,739 91,775MT565D 145,190 135,769 118,586MT565D D 137,143 128,145 111,834MT565D C 117,381 109,358 95,134MT575D P 151,660 141,626 123,515MT575D D 143,626 134,022 116,788MT575D C 124,573 115,941 100,748MT585D P 158,663 148,130 129,145MT585D D 151,163 141,040 122,885MT585D C 131,503 122,372 106,314MT645D 194,819 181,672 158,164 147,873MT655D 205,212 191,087 166,103 155,038MT665D 222,962 206,864 179,114 166,539MT685D 246,952 229,036 198,279 184,323MT675D 239,316 221,851 191,961 178,348MY955C 277,047 254,545 218,079 200,429 185,017 174,344MT975C 323,740 299,154 257,913 238,700 222,148 211,142MT965C 294,730 271,639 231,002 211,784 195,010 182,933MT835C 289,699 270,183 234,139 218,452 205,133 193,962MT845C 302,138 281,136 244,184 227,767 213,749 201,889MT855C 320,151 298,656 260,120 243,370 229,165 217,280MT875C 362,231 337,819 294,160 275,175 259,095 245,663MT865C 335,531 312,570 271,845 253,961 238,762 227,152

CHALLENGER / CATERPILLARTRACTORS

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Section IVJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010

714VO 142,342 132,207 114,604 0716VO 150,908 140,340 121,810 0718VO 542,812 146,268 127,039 0720VO 167,811 156,226 135,803 0722VO 178,471 166,209 144,496 0724VO 182,765 170,269 148,083 0822V 184,311 171,591 149,108 139,169828V 219,678 204,575 177,835 166,059826V 208,439 193,962 168,470 157,170824V 196,944 183,107 158,892 148,079924V 230,122 214,977 187,573 175,924927V 242,476 226,423 197,448 185,051930V 258,565 241,142 210,332 196,998933V 275,159 256,999 224,159 210,124

MODEL 2017 2016 2015 2014 2013 2012 2011 20103320 17,910 17,538 15,281 14,132 13,384 12,735 12,288 03520 19,987 18,719 16,520 15,445 14,819 13,938 13,601 13,6053720 23,698 22,534 20,053 19,229 18,574 18,090 17,502 17,2224105 19,121 17,716 14,962 14,057 13,017 12,354 11,969 04120 24,498 22,914 20,031 18,837 17,813 16,943 16,432 16,1274320 25,338 23,702 20,722 19,488 18,476 17,625 17,534 04520 27,305 25,400 22,166 20,935 19,312 18,768 18,525 18,3204720 30,759 28,940 25,861 24,158 22,620 21,682 20,836 20,8523032E 14,685 12,845 11,020 9,758 9,553 9,188 0 03038E 16,249 13,846 12,092 10,976 10,518 10,309 10,833 05045D 16,010 14,602 12,642 11,661 11,035 10,508 0 05045E 21,970 20,500 17,872 16,757 15,800 15,046 0 05055D 16,638 15,643 14,537 12,161 11,426 11,147 0 05055E 23,928 22,546 19,387 18,016 17,232 16,296 0 05065E 19,930 18,734 16,039 15,042 13,767 13,530 0 05075E 21,880 20,487 17,829 16,686 15,810 14,931 0 05075M 40,211 36,158 31,363 29,830 28,610 28,380 0 05085M 42,751 40,329 35,639 33,649 32,163 30,670 0 05100M 49,489 47,796 42,362 0 0 0 0 05101E 44,984 42,798 38,633 36,558 35,195 35,637 0 05115M 53,629 51,925 44,583 0 0 0 0 06105R 79,501 76,729 69,287 0 0 0 0 06115D C 55,413 52,118 43,430 40,955 38,671 40,402 0 06115D O 46,809 43,231 37,239 34,426 31,993 30,384 0 06115R 83,826 81,529 72,731 0 0 0 0 0

TRACTORS

FENDT

JOHN DEERE

Page 35: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section IVJanuary 2018

6130D C 58,817 54,939 48,386 44,876 42,314 39,775 0 0

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Section IVJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 20106140D C 63,600 60,324 54,003 50,829 48,058 46,3346140R 103,434 99,072 88,2276150R 109,748 110,402 95,0536170R 122,325 120,198 105,7446190R 128,303 109,141 110,1336210R 138,110 132,723 119,3617210R 168,660 148,258 133,042 127,6607230R 170,553 158,821 141,430 137,6687280R 204,413 189,425 169,792 163,7948235R 178,758 177,064 145,510 150,1228260R 185,498 183,185 157,418 151,1338285R 200,437 198,738 174,534 158,5768310R 234,289 232,093 196,178 187,5598310RT 245,411 229,959 200,223 189,2308335R 250,887 248,736 227,627 197,0978335RT 258,362 261,290 216,778 197,9138360R 266,734 264,640 235,170 217,1358360RT 278,408 267,272 229,629 214,3799360R 222,600 214,449 187,7439410R 245,946 237,185 209,0919460R 270,905 249,602 225,3129460RT 313,985 291,463 252,4659510R 302,390 283,705 244,7929510RT 335,522 311,312 269,6359560R 317,096 295,044 259,8739560RT 350,381 325,796 279,324

MODEL 2017 2016 2015 2014 2013 2012 2011 2010B2320 10,495 9,785 8,503 7,955 7,462 7,191 7,031 0MX4700 19,281 18,070 15,828 14,537 13,785 13,225 0 0MX5100 20,152 18,874 16,370 15,432 14,750 14,120 13,846 0M7040 22,881 21,430 18,745 17,719 16,827 16,120 15,595 0M9960 35,336 33,554 29,990 0 0 0 0 0M96 42,212 40,206 35,808 34,329 33,206 32,444 31,444 31,182M110 57,200 54,586 48,708 41,134 39,604 38,484 0 0M100 53,449 50,921 45,357 38,212 36,704 35,574 0 0M108 45,713 43,740 38,446 36,677 35,283 34,108 32,998 32,999M126 62,550 59,841 53,786 46,954 45,536 0 0 0M135 65,141 62,345 55,917 48,444 46,556 45,489 0 0

JOHN DEERE

TRACTORS

KUBOTA

Page 37: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section IVJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010MAX22 10,034 9,120 7,704 6,934MAX25 10,642 9,658 8,081 7,3623016HST 13,360 12,188 10,390 9,6583016SHU 12,425 11,273 9,587 8,7293616 SHU C 20,771 18,865 16,826 15,7523616 SHU 14,796 13,521 11,578 10,5813616 HST C 21,579 20,113 17,572 16,4843616 HST 15,615 14,348 12,301 11,3714010 GEAR 14,903 14,130 12,104 11,4544010 HST 16,053 15,267 13,928 13,2993535 17,167 15,823 13,639 12,629 11,803 11,247 10,9914035 SHU 19,206 17,804 15,440 14,393 13,513 12,863 12,6084035 HST 20,497 19,058 16,579 15,541 14,651 13,879 13,6154035 PST 19,851 18,431 16,010 14,983 14,0994530 T4 17,607 16,250 14,026 13,009 12,1454525 12,479 11,167 9,276 8,325 7,896 7,584 7,2514025 4WD 15,293 13,911 11,8634025 2WD 11,718 10,547 8,831 7,911 7,223 6,916 6,5635010 HST 23,716 22,132 19,322 18,140 17,1975010 GEAR C 22,534 20,985 18,219 17,119 05010 GEAR 16,593 15,149 12,849 11,699 11,1015035 SHU 22,001 20,413 17,742 16,511 15,532 14,694 14,4245035 HST 23,293 21,669 18,883 17,661 16,637 15,798 15,4585035 PST 22,651 21,046 18,316 17,106 16,0895530 HST 21,479 19,910 17,287 16,067 15,097 14,261 14,0016110 24,929 23,203 20,193 18,8876010 26,231 24,489 21,414 21,4076525 14,517 13,095 11,012 9,906 8,968 8,611 8,210 7,5336530 T3 23,614 21,816 18,863 17,452 16,300 15,418 15,059 15,5676530 SHU 18,949 17,299 14,769 13,4907060 CAB 36,298 34,117 30,023 28,356 27,057 26,018 25,0807060 26,204 24,330 21,146 19,716 18,505 17,491 17,100

TRACTORSMAHINDRA

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Section IVJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 20101526 14,654 13,748 12,065 11,3381532 17,656 16,514 14,443 13,534 12,851 12,276 11,673 11,4471529 14,589 13,473 11,618 10,702 9,980 9,431 9,289 9,0112615 17,275 15,961 13,817 12,787 11,965 11,524 11,1882635 23,056 21,201 18,555 17,275 16,1847614 CLAS 94,816 88,332 76,8167615 PREM 124,285 116,283 101,5977615 DEL 116,971 109,351 95,4577615 CLAS 100,439 93,682 81,5797616 PREM 130,617 122,407 107,1367616 DEL 123,201 115,368 100,8927616 CLAS 103,691 96,852 84,4677618 PREM 134,916 126,298 110,4107618 DEL 127,513 119,276 104,1857618 CLAS 108,005 100,774 87,7817619 PREM 146,441 137,148 119,9537619 DEL 137,408 128,570 112,3367619 CLAS 118,008 110,180 96,0467620 PREM 151,300 142,063 124,6337620 DEL 143,135 134,299 117,7337620 CLAS 123,543 115,672 101,1817622 PREM 154,456 144,868 126,9407622 DEL 145,144 135,995 119,0347622 CLAS 126,479 118,267 103,2957624 PREM 161,043 151,013 132,2877624 DEL 154,085 144,383 128,8837622 CLAS 133,224 124,562 108,7768650 177,315 163,819 141,178 129,662 121,570 113,8238660 188,182 173,961 150,067 141,116 129,370 121,1838670 209,028 192,502 165,391 152,521 141,411 131,8338690 237,109 218,754 188,350 174,1008680 229,345 211,492 182,006 168,141 156,195 145,929

TRACTORSMASSEY FERGUSON

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Section IVJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010X10.30 15,651 14,341 122,585 11,271 0 0 0 0X10.50 21,492 19,770 17,017 15,691 0 0 0 0X10.40 18,063 16,410 13,898 12,631 0 0 0 0X10.35 15,349 13,748 11,485 10,585 0 0 0 0X10.75 39,123 34,952 30,112 28,747 0 0 0 0X10.55 23,120 33,294 29,685 28,537 0 0 0 0MTX120 73,805 70,255 62,511 59,850 57,788 56,326 54,420 54,371MTX135 75,952 72,147 64,048 61,168 58,897 57,230 55,218 55,188MTX150 88,094 83,749 74,410 71,123 0 0 0 0TTX230 110,371 129,442 114,283 109,186 111,800 110,785 111,001 0

MODEL 2017 2016 2015 2014 2013 2012 2011 201045 14,791 13,305 11,187 10,167 9,35965 18,224 16,567 14,082 12,76355 16,073 14,614 12,168 10,684 10,041T4.75 27,677 25,781 22,476 20,99275 21,196 19,585 16,298 15,180 13,919TS6.120 38,707 35,786 30,845TS6.110 36,048 32,930 28,558TS6.140 46,873 43,400 37,465TS6.125 42,447 39,158 33,666T6.140 70,346 64,616 57,391T6.160 73,882 67,018 58,038T6.155 72,995 66,217 57,345T6.150 71,647 65,036 56,335T6.165 78,240 71,703 63,501T6.175 82,556 76,749 67,768T7.185 A 110,146 102,220 90,153 85,474T7.170 A 100,769 94,854 83,394 78,815T7.210 A 123,170 116,497 102,958 97,864T7.200 A 122,985 113,615 100,367 95,354T7.235 M 118,522 109,479 95,470 89,412T7.250S 125,757 117,935 103,300 97,217T7.260 S 131,569 123,338 107,982 101,613T7.270 A 146,407 137,738 121,044 114,361T8.275 162,384 151,914 133,613 126,704T8.300 173,187 157,579 138,610 131,000T8.330 183,573 168,473 147,677 139,176T8.360 202,563 185,341 161,321 150,821T8.390 216,607 196,324 170,625 159,234T9.435 HD 217,992 203,899 178,028 166,970T9.390 211,768 197,996 172,795 161,984T9450HD 245,823 229,415 199,846 186,994T9.450 239,532 223,462 194,587 181,999T9.505 HD 262,814 244,290 211,910 197,349

TRACTORSMcCORMICK

NEW HOLLAND

Page 40: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section IVJanuary 2018

T9.505 HD 253,965 235,737 204,162 189,779T9.560 HD 270,294 251,252 217,937 202,978

Page 41: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section IVJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010T9.615 282,806 263,651 229,409 214,392T9.670 HD 309,343 286,368 247,290 229,078T9.670 303,176 280,548 242,158 224,213

MODEL 2017 2016 2015 2014 2013 2012 2011 2010TV6070 115,967 109,546 96,691 91,790 87,828 84,774

MODEL 2017 2016 2015 2014 2013 2012 2011 2010220 121,522 111,639 97,738 92,002 87,208190 116,118 106,586 93,233 87,680 83,026350 198,400 182,835 160,554 0 0400t4 218,574 200,355 174,947 0 0375t4 207,684 190,176 165,878 0 0500 278,776 252,230 221,255 0 0575 303,354 286,865 253,505 240,972 201,862550 290,173 266,382 234,933 0 0

NEW HOLLAND

TRACTORS

NEW HOLLAND / VERSATILE

VERSATILE

Page 42: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section IVJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010WD1203 92,035 76,292 64,257 57,895 54,841 53,116 51,179WD1903 105,386 87,474 73,779 66,590 62,648 60,681 59,246WD2303 116,493 97,865 82,472 74,372 69,791 67,528 65,002

MODEL 2017 2016 2015 2014 2013 2012 2011 2010D450 131,590 112,200 98,819 91,923 86,883R450 106,405 105,911 90,082 82,797 77,450

MODEL 2017 2016 2015 2014 2013 2012 2011 2010WR9735 95,534 88,824 77,087WR9725 88,748 82,503 71,592WR9740 96,971 89,798 77,584WR9760 107,537 99,719 86,284WR9770 118,693 110,354 93,376

MODEL 2017 2016 2015 2014 2013 2012 2011 2010H8040 91,333 84,874 73,450 68,654 63,958 60,196 59,369H8060 106,730 98,963 85,636 79,575 74,493 70,551 68,963H8080 108,260 100,228 86,991 79,996 74,509 70,871 69,125

NEW HOLLAND

WINDROWERS

JOHN DEERE

MASSEY FERGUSON

CASE IH

Page 43: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section VJanuary 2018

• Office Equipment

• Computers

• Printers

• Monitors

• Scanners

• Back ups

• Copiers

BUSINESS RELATEDSection V

All business related equipment are shown with Replacement Cost New and are listed withEconomic Lives. Depreciation Tables should be applied to determine Fair Market Value.

Page 44: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section VJanuary 2018

Oklahoma City, OK 73105(405) 319-8200

This Schedule is available on the Oklahoma Tax Commission website. www.tax.ok.gov (select-Ad Valorem, select- Publications, select Business Personal Property Valuation Schedule.)

Oklahoma Tax CommissionAd Valorem Division409 N.E. 28th Street

Personal Property Valuation ScheduleIntroduction

This schedule has been prepared by the Ad Valorem Tax Division, pursuant to 68 O.S. 2011, §2875 D4, to help achieve equity in the assessment of the personal property of commercial andindustrial establishments through uniform application of valuation guidelines. It is the goal of thisDivision that equity be realized within and between all classes of property throughout all taxingjurisdictions in Oklahoma.

None of the content of this schedule is intended, in any way, to relieve propertyowners or assessing officials of their obligations by law to report, value, or assesspersonal property at its true and full market value. Application of the valuationguidelines, procedures, and rates contained in this publication, together withsound judgment on the part of assessment officials, will help determine thevalidity of values received from a variety of commercial operations.Methodologies contained herein are intended only to provide the user with anapproximation of value for the personalty "typical" for that class, not an absolutevalue. The replacement cost less normal depreciation tables are provided todetermine estimated market value based on adjustments to information obtainedfrom property owners.

Business Related Property

Page 45: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section VJanuary 2018

Economic Life: 10 years

Steel:2 Shelf3 Shelf4 Shelf5 Shelf

Wood:2 Shelf3 Shelf4 Shelf5 Shelf6 Shelf

BUSINESS OFFICE EQUIPMENT

Lawyer's Case400-650650-1000750-1200

BOOKCASES

80-420

36"150-475

Low

CREDENZAAverage

950-1900 2,000-2,900550-900

Low Good

Good

300-690

Average Good

100-400

800-2,900

HUTCH

400-990

60-300 300-800

1,000-2,900

Low Average

200-570

225-500

Good1,000-2,500

34"140-150

DESK

EXECUTIVE

700-950

190-470250-500 800-1,500

Low

36"135-295

240-685

Average

OFFICE FURNITURE

270-290

75-325

31"

310-600

34"107-120110-130140-160190-270

250-525 250-525

130-160180-200

190-450

Page 46: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section VJanuary 2018

Low Average Good Excellent180-300 300-850 850-1,692 2,650-7,140

Low Average Good110-350 350-700 750-1,800

Low Average Good2 Drawer 70 180 2703 Drawer 110 200 3404 Drawer 180 380 480

Wood-VerticalLow Average Good

2 Drawer 40 150 2503 Drawer 100 180 3004 Drawer 150 375 450

Average Good Excellent2 Drawer 250-400 400-700 800-9204 Drawer 500-600 650-800 900-1,2005 Drawer 650-900 900-1,100 1,100-1500

Average Good550-800 900-1,900

Vertical Low Average Good Excellent2 Drawer 540-650 650-910 1,270-1,870 2,000-2,3004 Drawer 970 1,120-1,930 2,030-2,630 2,930-4,500

Lateral Low Average Good Excellent2 Drawer 1,180-1,440 1,870-2,040 2,290-2,720 2,790-3,040

Open Shelf File

Fire Resistant

BUSINESS OFFICE EQUIPMENT

CHAIRS

FILESMetal - Vertical

CONFERENCE TABLE

Metal - Lateral

Page 47: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section VJanuary 2018

Low Average Good61-500 600-2,500 3,000-5,500

Low Average Good169-419 450-700 750-1,500

Low Average Good99-189 220-302 240-470

Low Average Good115-120 495-595 1,650-2,200

Low Average Good200 - 400 500 - 800 1,000 - 1,500

Low Average Good30 - 100 130-180 240-450

Telephone Answering

MACHINES

Cash Registers

Check Writers

In Floor

BUSINESS OFFICE EQUIPMENT

SAFES

Above Floor

Dictation

Page 48: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section VJanuary 2018

Economic Life: 5 years

RAM Price4GB 200-300500GB 200-3001TB 300-300ALL IN ONE 400-1,700

RAM Price4GB 265-1,6708GB 500-2,000

Price 500-2,650

RAM Price4GB 340-2,4006GB 426-1,6508GB 520-3,280

Price 329-929

LAPTOPS

TABLETS

NETBOOKS

IPADS

COMPUTERS

COMPUTER SYSTEMS

DESKTOPS

Please note that in the area of computers, software and calculators, market values for these products have generally shown a downward trend. We would suggest that you do not use cost trending table for these items.

Components prices are an average of current advertised prices of various retailers.

Computer Systems are shown with major features listed only. Price is an average of current advertised prices of various retailers.

Page 49: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section VJanuary 2018

PRICEBROTHER 100-700

CANON 80-3,000

EPSON 100-1,200

HEWLETT PACKARD 80-8,400

LEXMARK 200-9,600

RICOH 230-2,600

SAVIN 450-6,100

XEROX 400-66,200

AMBIR 165-1,000

20" AND UNDER 100-30021"-22" 150-45023"-24" 150-1,300

MONITORS

COMPUTER COMPONENTSMULTIFUNCTION PRINTERS

SCANNERS

Page 50: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

• Earthmoving Equipment

BackhoesCrawler LoadersCrawler TractorsExcavatorsGradersScrapersSkid Steer LoadersTrenchersWheel Loaders

• Lifting Equipment

Aerial LiftsCranes - Cranes for Truck MountingCranes – Hydraulic CranesCranes – Lattice Boom CranesRough Terrain Lift Trucks

• Other Equipment

Compaction EquipmentConcrete EquipmentCrushing EquipmentDrilling EquipmentForestry EquipmentMiscellaneous EquipmentPaving EquipmentPumpsRoad Maintenance Equipment

CONSTRUCTION EQUIPMENTSection VI

Page 51: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Oklahoma Tax CommissionAd Valorem Division

3700 N. Classen Blvd.Oklahoma City, OK 73118

(405) 319-8200

This Schedule is available on the Oklahoma Tax Commission website. www.tax.ok.gov (select- Ad

Personal Property Valuation ScheduleIntroduction

Construction Equipment

This schedule has been prepared by the Ad Valorem Tax Division, pursuant to 68 O.S. 2011, § 2875

None of the content of this schedule is intended, in any way, to relieve property

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010416E 65,517 62,080 61,977 58,094 55,578 52,368 48,441 420E 87,934 81,901 76,284 68,284 60,015 63,980 59,278 55,410 420E IT 107,435 98,317 89,973 82,337 79,950 70,299 64,908 58,862 420F 110,574 100,598 87,803 77,351 9,759 62,841 420FST 80,606 79,411 79,498 78,168 76,903 76,115 430E 113,758 102,852 92,992 84,077 76,017 70,438 63,008 59,814 430E IT 130,710 117,490 105,607 94,926 85,325 74,955 70,896 67,746 450E 113,597 107,143 101,055 95,314 91,423 86,622 82,290 78,592

MODEL 2017 2016 2015 2014 2013 2012 2011 2010110 - - 54,574 50,428 46,264 41,709 38,427 34,913 310J 45,854 44,597 42,382 410J 92,227 85,503 79,271 76,411 69,708 66,029 60,779 53,779 710J 150,505 132,672 116,953 107,031 93,681 86,796 77,276 67,082

MODEL 2017 2016 2015 2014 2013 2012 2011 20101CX8FT 59,650 55,119 52,187 47,048 43,928 40,566 37,206 34,086 201S 18,849 18,834 18,821 18,806 18,791 18,777 18,762 18,748 2CX 12FT 86,187 79,156 72,620 65,469 56,255 48,011 40,975 3C 15FT 98,162 90,279 83,871 75,612 66,731 59,530 52,328 46,088 3CX 17FT 142,304 130,599 119,815 108,018 92,415 85,214 75,612 68,172 4CX 14FT 103,552 95,772 87,865 79,213 67,692 59,530 51,368 44,167 4CX 15FT 130,881 120,372 111,828 100,816 90,015 81,613 74,413 66,731 4CX 17FT 154,953 142,208 130,466 117,620 100,816 90,015 79,213 70,572 MIDI CX 57,721 50,111 48,584 43,596 38,361 35,768 27,857 28,268

MODEL 2017 2016 2015 2014 2013 2012 2011 2010B26 32,901 30,403 28,817 25,980 23,232 21,234 19,235 17,425 L39 40,810 37,711 35,744 32,225 29,727 27,979 26,729 24,981 M59 51,571 47,419 43,503 39,219 37,471 35,472 33,724 32,062

BACKHOES

CATERPILLAR

DEERE

JCB

KUBOTA

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010B110B 68,647 61,877 61,440 57,408 51,876 49,081 44,437 41,166 B115B 53,644 50,941 54,261 53,953 46,137 42,569 45,959 38,642 B90B 51,380 52,227 47,374 46,565 41,881 38,901 40,952 37,129 B95B 60,494 57,883 54,418 56,998 54,789 50,508 49,387 46,649 B95B LR 68,002 63,329 60,688 54,712 41,211 47,271 43,635 B95B TC 72,319 68,897 65,638 62,074 54,299 56,755 59,257 54,963 B95C 88,178 82,477 73,458 66,097 56,753 50,039 44,394 39,386

MODEL 2017 2016 2015 2014 2013 2012 2011 2010TLB840 77,838 73,957 70,938 65,645 60,958 TX860B 68,200 63,076 57,868 52,170 46,953 42,940 40,532 37,923 TX870B 73,289 68,252 62,617 56,451 52,108 47,767 42,240 38,292 TX970B 78,158 72,787 66,777 60,202 55,661 51,319 46,976 42,240

MODEL 2017 2016 2015 2014 2013 2012 2011 2010T5C 22,736 19,456 15,432 16,031 14,270 12,701 11,304 9,896 T7 21,047 19,912 18,485 17,821 16,859 15,950 15,088 14,274 T9 28,245 26,100 24,342 21,946 19,950 17,557 15,761 14,563

MODEL 2017 2016 2015 2014 2013 2012 2011 2010BL60B 74,793 59,480 50,315 40,528 31,799 BL70 72,040 69,651 68,898 62,425 58,093 53,937 53,257 48,697 BL70B 74,802 71,791 71,445 64,032 59,537

NEW HOLLAND

TEREX

TERRAMITE

VOLVO

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 20101150K 185,608 160,656 151,982 135,590 126,006 115,388 109,862 98,233 1150K LGP III 144,611 140,795 128,312 121,495 113,568 106,291 101,679 94,299 1150K WT III 172,325 149,821 137,409 121,983 107,830 95,603 82,957 70,522 1150K XLT III 149,370 137,515 134,142 133,936 131,025 126,408 124,225 115,010 1150M LT - 149,920 137,106 125,697 116,555 108,501 - - 1150M WT - 149,920 137,106 125,697 116,555 108,501 - - 1150MLGP - 135,646 122,903 114,520 106,365 100,129 - - 1650L LGP 230,748 197,232 183,848 168,066 152,502 136,476 130,135 114,382 1650L WT 213,055 191,680 171,636 157,593 144,037 126,207 122,517 106,974 1650L XLT 206,582 177,437 162,371 155,823 140,015 129,628 123,986 109,108 1850K LGP III 310,319 265,131 243,164 215,865 181,734 156,680 133,314 109,755 1850K LT III 258,499 222,058 203,660 180,796 156,244 133,399 109,862 90,817 1850K XLT III 267,843 230,084 211,022 187,332 160,646 137,846 114,348 95,247 550H LGP 89,978 77,967 71,508 63,480 57,212 52,673 48,888 45,048 650L LT - 53,928 61,614 56,597 54,265 53,560 - - 650L WT - 53,928 61,614 56,597 54,265 53,560 - - 750L LGP 101,276 92,519 84,671 81,526 77,414 68,553 65,947 59,455 750L LT 132,340 115,042 105,510 93,665 84,724 75,593 68,384 60,605 750L WT 138,497 120,392 110,418 98,022 90,225 81,152 72,868 64,100 805K LGP 217,808 173,540 146,316 123,260 105,023 89,488 76,110 66,265 850L LGP 124,782 115,211 109,892 97,542 90,880 83,990 77,101 71,064 850L WT 133,362 118,486 109,912 102,259 93,858 87,387 81,548 72,901 850L XLT 111,253 106,038 100,263 94,830 88,366 83,715 79,199 71,952 TR270 49,670 42,554 39,023 36,900 349,204 31,627 - - TR320 61,887 52,108 49,077 44,644 42,008 37,811 - - TV380 70,002 56,535 50,262 44,967 41,759 36,394 - -

MODEL 2017 2016 2015 2014 2013 2012 2011 2010247B III 52,068 44,020 40,591 36,004 32,368 28,915 - - 259B III 55,782 48,635 45,140 42,138 38,863 36,461 - - 277C 57,149 49,952 48,835 44,972 41,682 38,338 35,710 32,910 279C 65,175 55,740 51,001 46,177 42,879 39,090 36,548 32,600 287C 67,814 59,050 56,739 51,658 48,929 43,438 40,771 37,852 289C 67,905 64,293 54,197 49,989 45,760 42,935 39,607 35,370 297C 62,734 55,605 52,471 49,846 49,345 45,789 42,165 39,982 299C 76,269 66,739 64,431 58,280 55,134 50,872 47,458 44,001 299D 83,388 74,571 70,921 67,945 - - - - 299D XHP 80,043 81,323 77,682 73,407 - - - - 583T 1,178,775 1,011,606 927,794 823,634 767,171 691,617 601,254 510,842 587T 1,215,454 1,055,023 967,614 905,413 855,692 787,011 721,504 635,582 953D 247,707 208,986 194,228 184,110 171,660 158,684 144,082 132,689 953D LGP 329,281 283,393 259,914 230,733 215,400 190,790 165,345 142,561 963D 270,542 255,325 233,902 217,641 211,993 185,751 179,711 168,252

CRAWLER TRACTORS

CASE

CATERPILLAR

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Section VIJanuary 2018

963D LGP 441,822 380,249 348,745 309,594 286,214 250,413 210,439 184,140 D10T 923,509 814,778 901,005 805,219 699,089 639,950 608,183 568,234 D11T 887,291 802,346 767,758 965,084 778,835 742,966 677,243 687,119 D3K LGP 123,645 103,515 92,544 80,884 73,553 65,897 59,479 53,155 D3K XL 101,510 90,715 85,787 79,421 77,590 75,833 69,823 66,304 D4K LGP 125,244 110,334 99,657 97,926 93,512 91,651 83,212 74,041 D4K XL 112,520 101,343 101,421 95,198 91,160 86,841 82,343 77,565 D5K LGP 140,017 127,367 123,627 109,703 103,320 97,791 90,969 84,376 D5K XL 156,879 135,207 124,895 110,737 102,190 97,154 87,529 79,031 D5K2 LGP 160,010 138,017 123,871 110,496 - - - - D6N 306,032 258,888 232,506 210,565 190,906 175,256 167,990 140,407 D6N DS LGP 367,901 299,042 257,218 223,279 195,526 173,491 146,723 149,699 D6N DS XL 255,392 218,500 195,775 179,326 163,842 144,229 138,866 121,606 D6N LGP 283,240 235,716 222,410 198,027 177,694 161,728 152,731 131,895 D6R XW III 344,121 293,628 265,125 239,191 218,256 199,163 181,404 156,600 D6T 383,820 325,944 297,822 265,195 235,389 210,147 191,573 171,543 D6T LGP 377,652 324,174 300,299 276,877 261,337 225,599 204,969 189,619 D6T XL 345,602 302,112 286,067 255,703 234,521 215,844 202,453 184,956 D6T XW 368,767 318,742 292,482 271,423 255,480 235,313 209,547 191,318 D7E LGP 401,275 350,495 344,888 305,589 310,818 291,438 219,231 - D7R DS II 514,170 439,582 399,497 354,647 320,439 303,353 285,348 276,827 D7R DS LGP II 546,481 466,904 428,220 380,146 347,220 337,515 305,523 293,895 D7R II 324,280 290,012 274,459 211,829 252,663 261,269 245,258 227,312 D8R 186,309 173,309 149,196 187,212 230,484 190,141 205,877 201,452 D8R II 411,397 362,226 337,495 320,106 295,835 278,565 261,817 241,072 D8T 717,110 614,766 559,706 501,143 459,648 408,707 376,774 330,389 D9T 856,448 852,180 702,007 674,397 614,632 589,349 515,040 494,039 PL61 494,481 430,471 394,806 350,482 315,721 295,129 273,571 248,431

MODEL 2017 2016 2015 2014 2013 2012 2011 2010319D 52,685 42,266 36,796 31,361 26,467 23,643 - - 323D 56,340 45,687 43,048 37,753 33,415 30,588 - - 323DT 72,287 50,685 38,209 29,805 23,665 20,175 - - 329D 72,347 58,763 49,877 44,664 38,091 34,294 - - 329E 78,778 66,685 61,180 56,171 44,163 45,081 40,978 36,491 333D 67,333 59,289 56,819 53,019 49,134 46,756 - - 450J 126,209 109,365 94,766 87,731 79,549 70,182 64,381 59,211 450J LGP 124,320 103,429 95,850 86,542 77,573 71,192 67,029 57,816 450J LT 114,792 95,006 92,897 87,520 74,496 70,780 60,517 57,700 550J LGP 75,871 70,851 78,036 69,131 73,074 69,662 76,838 62,959 550J LT 133,092 112,853 101,261 98,994 85,831 77,177 68,583 65,555 550K XLT 150,278 146,810 140,798 142,628 142,568 143,874 144,923 143,011 605C 108,283 96,660 91,305 92,244 108,955 78,531 74,831 70,721 650J 162,051 139,304 130,962 112,780 108,587 97,534 90,987 81,343 650J LGP 140,159 120,777 120,704 99,610 95,426 86,454 80,354 72,443 650J LT 123,095 107,978 100,230 104,317 90,222 83,064 77,211 71,060 650J XLT 131,410 114,329 105,258 97,937 93,598 87,389 84,619 76,219 650K XLT 177,577 154,473 141,139 144,808 - - - - 655C III 268,573 233,083 211,829 188,049 156,939 127,958 99,585 82,587 700H 93,674 86,214 83,971 81,718 80,433 95,612 77,786 74,870

DEERE

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Section VIJanuary 2018

700J LGP 173,984 155,007 146,141 139,572 134,087 127,354 124,708 116,925 700J LT 184,961 160,646 149,115 137,117 128,838 118,402 110,939 102,035 700J XLT 172,164 150,800 139,775 144,180 123,705 114,515 106,431 102,086 700K LGP 190,140 171,291 158,769 150,943 - - - - 700K XLT 194,905 179,960 177,437 177,471 - - - - 750J 223,203 194,667 188,771 178,506 164,079 145,010 140,518 128,851 750J LGP 257,009 218,373 196,343 181,545 165,650 145,700 135,383 123,059 750J LT 281,722 229,986 198,678 185,573 160,356 129,898 122,793 102,013 750J WT 303,038 262,499 238,780 219,565 201,421 170,838 149,479 132,658 750K LGP 294,540 255,188 219,325 193,564 175,134 149,283 132,992 116,070 850K 426,734 359,519 293,381 242,049 210,306 - - - 850K WLT 430,691 335,787 275,575 232,671 197,236 - - - 850K WT - 489,203 383,263 297,428 238,583 187,725 - - 950J LGP 379,407 327,478 299,108 272,970 251,957 232,574 217,595 193,418 CT315 38,605 34,230 32,713 30,599 29,557 28,313 25,646 - CT323 39,727 35,716 33,867 29,391 30,365 29,162 - -

MODEL 2017 2016 2015 2014 2013 2012 2011 2010TD15M EX LGP 311,902 266,482 244,404 216,966 156,951 139,434 132,338 119,848 TD20M EX LGP 396,613 338,869 310,784 275,894 213,780 161,304 124,068 93,487 TD20M EXT 331,969 283,842 260,326 231,101 179,405 144,011 112,677 86,367 TD25M EX 419,124 351,212 311,430 293,947 246,813 221,585 198,206 177,407

MODEL 2017 2016 2015 2014 2013 2012 2011 2010D155AX-6 290,999 254,363 262,569 280,723 237,138 197,931 212,742 184,831 D155AX-7 648,772 546,753 501,160 435,729 423,847 - - - D21A-8 830,425 71,440 65,522 58,166 53,331 47,644 43,519 38,770 D21P-7 77,332 67,530 62,402 57,617 53,804 50,247 46,838 42,773 D21P-8 76,302 67,232 62,688 58,404 57,364 51,653 48,777 44,945 D275AX-5 332,623 295,003 276,864 259,627 240,361 247,013 218,511 217,286 D375A-5 391,416 349,634 330,486 312,130 261,408 363,447 310,907 269,833 D375A-6 1,808,837 1,202,049 845,303 621,836 419,874 327,389 212,793 147,880 D37EX-22 115,230 106,515 104,189 107,110 97,604 101,179 97,872 94,911 D37PX-22 220,380 165,770 131,947 101,139 87,378 67,904 52,822 42,887 D39EX-22 154,216 128,218 111,281 102,286 89,542 84,199 73,167 64,163 D39PX-22 132,302 112,630 101,464 93,616 86,560 71,816 72,137 61,945 D475A-5 816,871 714,214 660,799 610,877 571,166 534,066 499,130 538,693 D61PX-15 208,997 179,498 181,156 163,880 150,495 135,989 117,608 107,903 D61PXI-23 402,523 329,918 300,859 248,642 218,129 191,371 167,583 143,768 D65EX-16 190,199 171,003 155,857 166,253 151,648 146,052 - - D65EX-17 255,597 224,175 215,973 202,720 183,604 - - - D65PX-15 108,725 100,075 97,474 94,862 93,374 99,934 108,098 99,593 D65WX-16 308,058 274,159 235,462 209,387 191,845 177,181 - - D65WX-17 308,058 274,159 235,462 209,387 191,845 - - - D85EX-15 251,279 214,938 209,467 262,748 218,554 177,994 156,910 170,025 D85PX-15 168,458 155,864 152,605 217,924 147,712 155,353 144,356 139,676

DRESSTA

KOMATSU

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010C175 30,834 28,430 27,668 27,152 31,618 28,020 26,816 26,384 C185 50,358 44,448 37,788 35,718 36,934 36,941 33,447 309,809 C190 48,647 43,451 37,450 35,746 39,009 37,271 35,459 31,887 C232 57,943 50,193 46,261 42,445 39,720 - - - C238 64,250 58,327 55,057 53,842 50,835 - - - D85B LGP 137,134 118,326 108,523 96,340 84,068 72,395 62,085 52,159 D85B LT 129,343 111,677 102,022 90,569 78,581 69,060 60,321 51,616 D85B WT 130,729 112,873 103,522 91,901 80,195 69,060 59,224 49,756 D95B LGP 151,046 130,330 119,532 106,112 93,096 79,805 67,833 56,484 D95B LT 134,518 116,146 106,523 94,566 82,080 71,236 61,417 51,876 D95B WT 144,561 124,815 114,024 101,224 88,808 76,129 64,707 53,881

NEW HOLLAND

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010324 27,048 23,943 22,775 21,802 20,204 18,974 - - 331 38,493 34,632 32,973 31,367 30,181 29,373 28,340 26,210 418 27,048 23,943 22,775 21,802 20,204 18,974 18,108 16,613 E26 38,686 33,122 29,845 26,997 - - - - E32 49,692 42,584 39,901 37,943 35,627 33,166 30,992 - E35 46,657 40,494 38,319 36,829 34,940 32,880 31,031 28,921 E42 52,209 47,128 43,743 41,664 39,517 37,073 - - E45 63,232 55,464 51,126 46,782 44,000 40,626 - - E50 63,232 55,464 51,126 46,782 44,000 40,626 38,292 34,563 E55 72,322 65,188 58,645 54,046 50,607 - - - E60 83,179 70,288 61,470 56,949 52,164 47,646 42,496 - E80 83,645 73,648 74,222 71,514 67,151 65,029 61,617 - E85 91,794 83,740 84,312 83,320 76,042 83,391 83,648 82,201

MODEL 2017 2016 2015 2014 2013 2012 2011 20109010 139,488 116,589 107,466 97,266 91,543 84,935 80,290 73,061 9020 177,009 145,342 133,452 122,830 111,154 101,036 97,773 84,486 9040 197,937 159,177 146,855 132,629 123,558 114,713 107,097 98,358 CX130C 164,153 124,081 118,320 104,119 90,317 82,428 74,950 65,408 CX145C SR 162,529 139,026 130,993 125,045 - - - - CX160 187,561 144,358 135,330 124,947 114,122 107,006 99,391 92,236 CX160B 185,014 149,513 138,801 126,469 118,335 105,827 104,886 90,668 CX160C 195,850 160,221 157,577 148,395 - - - - CX17B 317,331 26,485 25,174 24,057 22,539 21,392 20,582 18,663 CX210C 217,283 175,514 158,930 146,314 - - - - CX235C SR 237,600 191,471 178,047 160,707 - - - - CX250C 224,669 210,786 199,753 187,913 182,494 - - - CX27B 41,351 35,293 32,876 31,120 28,978 27,894 27,030 24,163 CX290B 150,711 129,783 143,009 143,723 118,648 147,983 122,358 111,961 CX300C 380,388 288,991 231,393 188,766 166,255 - - - CX31B 57,936 46,939 43,965 41,740 39,599 37,258 35,117 31,978 CX350C 388,916 276,024 249,750 219,928 198,627 - - - CX36B 57,936 46,939 43,965 41,740 39,599 37,258 35,117 31,978 CX470B 368,987 310,859 293,258 287,257 238,188 266,958 225,618 226,765 CX470C 608,403 482,812 429,040 380,630 345,429 325,818 276,448 246,033 CX55B 68,909 59,063 57,697 54,071 - - - - CX75 106,225 90,868 82,814 74,834 72,460 62,271 58,424 56,006 CX75SR - 91,206 83,405 77,050 72,224 67,802 62,625 57,188 CX80 100,451 94,576 90,671 83,415 75,821 75,837 71,198 62,849 CX800 535,493 449,822 399,847 355,132 319,016 297,831 250,587 225,740 CX800B 1,091,096 941,808 863,778 773,787 670,712 574,818 494,842 -

EXCAVATORS

BOBCAT

CASE

Page 59: OKLAHOMA BUSINESS PERSONAL PROPERTY VALUATION SCHEDULE · issued in accordance with 68 o.s. 2011, § 2875 d4 oklahoma tax commission ad valorem tax division oklahoma business personal

Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010300.9D 24,937 22,126 22,262 22,502 21,754 - - - 301.4C 22,261 21,520 21,496 22,643 22,011 - - - 301.6C 27,678 24,502 23,299 22,293 20,671 19,417 18,527 17,002 301.8C 28,634 25,081 23,248 23,616 20,893 19,668 19,099 17,145 302.5C 34,658 30,679 29,543 29,165 26,543 25,278 24,605 22,468 303.5C CR 46,310 41,505 39,364 37,304 35,759 34,973 33,611 31,793 303.5D CR 46,319 40,976 38,359 37,073 35,959 36,665 - - 303.5E CR 51,014 45,687 42,980 39,998 - - - - 303C CR 45,543 40,228 37,601 35,117 33,995 32,444 30,531 27,827 304C CR 66,993 57,777 52,729 48,082 46,672 41,650 39,601 35,163 304D CR 51,665 45,883 43,119 41,608 39,965 45,481 - - 304E CR 58,278 51,039 46,388 43,055 - - - - 305.5D CR 75,794 63,709 58,276 50,691 46,406 42,218 - - 305.5E CR 78,482 63,324 58,008 50,878 42,857 37,672 33,053 28,410 305C CR 51,806 47,285 45,668 44,286 46,059 44,054 41,575 40,291 305D CR 74,950 60,707 52,032 44,998 40,831 35,160 - - 305E CR 68,036 61,175 54,842 49,531 - - - - 307D 89,322 79,133 76,100 72,331 68,564 66,979 61,730 59,152 308D CR 97,587 90,183 83,332 82,333 78,251 74,275 71,871 68,489 308D CR SB 106,898 92,622 86,799 79,705 73,937 68,208 62,739 56,282 308E CR 109,944 94,601 83,513 74,336 71,020 - - - 308E2 CR SB 107,114 91,232 82,057 67,897 59,495 52,136 45,602 39,077 311D LRR 136,737 120,762 111,319 101,012 94,081 86,505 81,004 74,511 312D 93,002 87,567 83,834 88,783 87,438 85,968 85,187 79,529 312D L 122,423 108,764 102,251 102,178 98,872 93,322 88,588 83,572 312E 139,479 132,880 128,715 126,140 122,081 116,815 114,560 110,064 314D CR 189,409 160,036 143,087 134,070 120,387 97,065 92,598 83,170 314D LCR 196,635 160,705 139,661 122,070 108,083 97,533 89,967 77,497 315D L 139,472 124,837 118,240 119,598 113,720 105,954 103,448 98,970 316E 205,688 177,943 155,205 145,239 - - - - 316EL 201,853 174,711 155,769 140,868 126,865 - - - 320E L 211,421 194,181 182,427 173,905 - - - - 320E LRR 239,432 195,720 179,305 157,863 135,736 - - - 321D LCR 252,076 208,115 195,050 173,029 158,474 140,352 127,093 117,886 324E L 260,819 221,241 205,003 183,393 166,952 146,828 - - 329E L 306,512 257,480 234,382 212,334 187,821 182,910 - - 336D L 277,869 239,301 227,815 209,271 195,265 182,598 166,779 - 336E L 323,862 286,188 264,652 241,009 225,754 232,138 188,563 171,066 345D L 314,653 275,046 254,417 255,566 242,126 229,279 210,020 192,883 349E 472,757 437,934 380,782 347,458 328,601 304,004 271,021 245,239 349E L 477,468 461,947 415,044 399,603 385,338 379,657 - - 365C L 599,429 501,960 444,802 393,829 354,783 354,929 303,334 272,341 380D CR 97,587 90,183 83,332 82,333 78,251 74,275 71,871 68,489 M313D 185,383 144,800 138,326 118,458 105,059 92,928 79,666 75,193 M315D 168,356 152,239 145,123 117,488 110,440 100,848 90,488 85,314 M316D 195,743 167,108 150,287 149,540 139,219 117,687 108,401 98,857 M318D 202,381 169,794 171,712 156,528 138,692 112,035 105,784 101,841 M322D 308,884 261,748 247,318 220,316 199,338 179,238 158,496 145,008

CATERPILLAR

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010120D 149,085 129,868 119,711 113,927 104,377 97,099 89,527 83,908 130G 170,753 147,110 128,887 115,866 104,584 - - - 135D 164,722 143,186 138,840 123,420 112,944 105,082 93,852 91,692 135G 201,119 181,063 175,505 166,482 163,040 157,630 153,101 145,679 160D LC 183,933 150,748 140,951 130,097 117,862 109,310 100,674 94,166 160G LC 197,404 174,485 156,231 145,270 - - - - 180G LC 203,618 163,784 165,954 148,455 138,028 130,959 124,022 115,064 200D LC 200,552 172,921 155,040 150,122 136,637 124,155 113,566 105,219 210G 230,222 193,040 170,330 150,488 - - - - 210G LC 222,010 181,417 168,161 153,123 - - - - 225D LC 238,183 201,908 179,865 166,690 154,164 135,213 122,190 109,133 240D LC 145,591 132,142 126,916 121,796 127,952 125,529 119,328 110,575 250G LC 260,013 207,871 179,376 156,405 137,002 - - - 270D LC 240,786 204,134 183,133 164,156 151,548 145,726 132,516 116,926 290G LC 306,655 248,592 216,393 191,004 166,926 - - - 350G LC 367,375 294,461 237,283 202,574 190,976 - - - 35D 56,373 48,056 43,662 41,145 36,701 34,520 32,650 29,600 450D LC 470,527 376,597 318,961 262,059 240,856 216,614 177,325 148,881 470G LC 469,529 385,804 353,742 333,635 298,446 - - - 50D 103,308 60,585 57,657 53,846 49,329 45,635 42,915 39,181 60D 68,023 64,822 66,726 71,014 66,328 63,714 61,711 61,787 650D LC 220,095 207,870 207,752 207,462 209,536 227,904 213,373 255,976 75D 112,972 94,624 91,357 82,666 74,143 69,876 64,795 56,432 850D LC 1,219,053 940,032 767,061 625,401 536,355 459,091 350,076 282,472 85D 128,229 111,835 101,721 92,370 85,355 79,573 74,044 67,014

MODEL 2017 2016 2015 2014 2013 2012 2011 2010MX182 24,389 21,365 19,961 17,882 16,101 14,679 13,404 12,452 MX202 31,813 29,014 27,189 25,972 24,017 23,051 22,338 20,298 MX272 43,403 37,953 34,808 31,182 28,559 26,772 23,997 21,930 MX352 44,445 38,932 35,707 31,987 29,140 26,819 24,693 22,652 MX502 59,434 51,722 47,515 42,565 37,700 33,328 29,409 24,903 MX9 19,758 17,149 15,728 14,089 12,503 11,466 10,779 9,488 XT1600 436,052 304,362 224,807 165,910 123,838 92,441 58,921 42,314 XT855 28,145 24,916 236,574 22,659 21,016 19,745 18,838 -

MODEL 2017 2016 2015 2014 2013 2012 2011 2010DX255LC 188,911 159,097 137,712 114,142 93,745 86,668 65,928 62,122 DX300LC 222,554 165,426 150,270 141,958 111,534 96,520 81,325 69,749 DX350LC 214,890 191,365 172,995 154,672 140,112 126,494 113,713 102,067

DEERE

DITCH WITCH

DOOSAN

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010GE 283Z 36,019 31,497 28,888 25,879 21,013 16,786 13,441 10,547 GE 353 42,313 37,065 34,308 30,733 26,892 24,700 22,169 19,687 GE 603 57,734 50,632 46,438 41,599 37,384 33,819 28,876 24,101 GE 753Z 81,511 70,327 64,501 57,781 50,962 44,701 39,413 34,042

MODEL 2017 2016 2015 2014 2013 2012 2011 2010XL 3100 IV 256,052 220,014 201,785 180,763 165,006 - - - XL 3200 III 162,108 139,840 128,254 114,892 101,562 85,606 72,137 59,553 XL 3300 III 269,238 231,663 212,470 190,334 162,704 137,484 117,546 98,458 XL 4100 IV 361,041 310,227 284,525 254,882 232,951 - - - XL 4200 III 286,302 218,941 181,888 162,312 124,766 101,739 - - XL 4300 III 339,654 292,252 268,039 240,113 218,912 188,294 162,758 137,824 XL 5100 IV 376,087 323,154 296,380 265,502 242,657 - - - XL 5200 III 222,752 191,719 175,835 157,516 137,183 121,966 107,622 93,032 XL 5300 III 426,800 366,456 336,095 301,080 247,842 204,028 - -

MODEL 2017 2016 2015 2014 2013 2012 2011 2010EX1200-6 1,513,398 1,303,327 1,195,346 1,070,810 945,989 842,194 749,105 652,757 EX1200-6SHVL 1,638,975 1,420,514 1,265,925 1,120,298 997,324 883,076 780,466 - EX1900-6 3,442,415 2,971,406 2,725,225 2,762,838 2,014,704 1,664,179 1,258,672 935,960 EX2500-6 3,197,549 2,758,020 2,529,518 2,265,981 1,996,993 1,838,651 1,745,899 1,622,332 EX3600-6 4,210,576 3,638,239 3,336,809 2,989,167 2,718,744 2,469,429 2,314,332 2,117,053 ZAXIS 120-3 182,089 156,756 145,275 130,140 113,069 102,280 91,088 79,470 ZAXIS 135US-3 176,798 153,440 140,750 129,468 116,303 104,888 100,109 87,827 ZAXIS 160LC-3 116,039 92,245 87,554 81,408 72,979 67,919 62,577 59,799 ZAXIS 17U-2 349,328 30,619 28,083 25,157 23,721 22,499 21,209 19,735 ZAXIS 190W-3 437,699 376,615 345,412 309,426 261,448 218,207 182,410 149,383 ZAXIS 200LC-3 287,546 247,563 227,157 203,491 186,455 144,908 114,468 87,824 ZAXIS 220W-3 494,455 424,547 389,374 348,807 287,023 244,048 208,468 174,454 ZAXIS 225USLC-3 301,152 259,197 237,723 212,955 196,017 169,059 141,260 115,495 ZAXIS 450LC-3 643,941 555,834 509,783 456,671 365,739 299,476 224,067 163,616 ZAXIS 50U-3 62,019 54,403 50,142 45,871 43,147 39,825 37,545 - ZAXIS 60USB-3 86,567 74,688 69,444 62,209 55,121 48,923 43,301 37,544 ZAXIS 75US-3 114,864 101,837 93,633 87,050 81,362 74,961 70,303 64,132 ZAXIS 85USB-3 116,493 100,930 94,413 86,677 80,395 74,187 68,267 61,288

MODEL 2017 2016 2015 2014 2013 2012 2011 2010R110-7A 111,525 966,708 86,659 70,211 65,102 59,883 55,043 49,565 R130LC 118,026 102,946 94,657 85,849 80,215 73,755 69,441 64,145 R140LC-9 138,921 120,404 107,948 89,516 75,078 - - -

HITACHI

HYUNDAI

GEHL

GRADALL

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R140W-9 - 217,472 199,454 178,674 151,393 128,285 - -

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R145LCR-9 136,441 106,206 93,818 79,257 65,186 54,326 - - R160LC-9 146,507 115,222 97,583 82,048 66,683 59,867 - - R16-9 27,955 24,577 23,883 24,451 24,592 24,269 - - R170W-9 - 265,270 243,292 217,946 195,716 175,765 - - R210LC-9 163,958 139,449 128,779 116,368 107,304 98,581 91,293 - R210LC-9LR 163,958 139,449 128,779 116,368 107,304 98,581 - - R235LCR-9 186,191 156,025 151,914 141,396 131,890 - - - R250LC-9 190,288 164,451 151,691 139,910 122,504 117,382 114,461 - R290LC-9 211,897 181,036 163,475 153,905 141,077 127,960 117,269 - R290LC-9LR 189,610 175,345 177,307 180,221 172,292 165,278 167,818 156,645 R320LC-9 257,629 191,409 169,484 151,860 125,455 99,726 - - R35Z-9 47,691 394,720 37,010 34,167 30,274 - - - R380LC-9 272,453 221,453 198,651 160,516 137,055 108,489 - - R480LC-9 324,878 250,711 249,730 235,438 211,028 173,273 - - R520LC-9 - 344,170 315,656 282,769 235,144 195,551 - - R55-9 67,567 55,644 51,788 43,443 40,850 39,778 - - R55W-9 - 84,182 77,207 69,164 55,899 45,181 - - R60CR-9 71,094 63,844 59,692 57,922 54,720 - - - R800LC-7A 800,365 690,856 633,619 567,605 502,245 395,554 312,265 241,500 R80CR-9 94,710 86,202 82,877 78,611 71,549 - - -

MODEL 2017 2016 2015 2014 2013 2012 2011 201035N-3 44,238 37,775 35,409 33,749 31,670 29,432 27,475 - 55N-3 65,279 55,771 51,730 47,576 43,993 40,917 38,000 - 80VX 78,885 68,362 64,563 59,343 55,081 50,745 46,597 41,663

MODEL 2017 2016 2015 2014 2013 2012 2011 20108018 24,914 21,753 20,586 19,164 18,317 16,777 15,264 13,836 8025ZTS 38,672 32,787 30,384 27,525 25,963 22,977 20,148 18,104 8030ZTS 44,880 37,677 33,915 29,607 27,014 24,149 21,542 18,378 8045ZTS 65,230 54,505 50,135 44,560 39,539 34,471 26,981 27,068 8055 71,002 61,281 60,038 57,927 55,728 53,053 48,004 44,539 MICRO 8008 18,248 15,838 14,526 13,013 11,612 10,404 9,598 8,600 8065 75,137 62,196 53,022 46,624 40,248 33,934 29,128 - 8085 79,790 69,146 65,281 60,001 55,690 51,308 - - JS145 107,829 86,706 90,224 77,277 59,879 55,945 48,267 43,261 JS160 118,768 100,653 97,108 93,640 81,894 62,352 57,681 62,838 JS200 126,299 107,927 97,596 85,653 80,582 72,545 67,175 58,284 JS220 163,349 139,335 120,811 116,490 104,060 82,270 83,665 77,870 JS330 274,916 236,390 194,709 176,251 135,887 132,983 117,212 107,977 JS460 289,910 250,243 229,510 205,599 148,363 126,970 97,809 80,817 JZ235 219,603 189,067 173,354 155,295 122,967 98,530 78,805 -

IHI

JCB

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 201017SR-3 27,936 26,710 25,782 25,359 25,196 24,625 24,972 23,907 215SRLC 276,684 238,138 217,571 194,902 159,397 132,623 110,142 - 27SR-3 38,510 34,928 32,701 31,150 28,854 27,604 26,594 24,191 50SR-3 46,364 40,662 37,505 34,366 32,307 29,878 28,136 25,440 55SRX 75,227 66,748 63,749 58,990 - - - - 70SR 96,756 84,612 80,832 74,979 67,158 64,548 59,818 54,051 80CS 112,451 95,921 86,947 80,778 73,731 66,945 60,726 53,140 ED195 242,756 209,269 196,844 176,335 154,704 137,355 124,185 109,996 SK140SRLC-3 145,969 129,198 119,716 110,083 99,151 83,702 85,076 74,131 SK17SR-3 33,510 29,529 26,572 23,600 21,238 19,179 18,574 16,505 SK210LC-9 167,170 154,959 145,008 131,894 127,248 - - - SK350LC-9 242,989 234,610 229,805 230,895 - - - - SK35SR-5 46,932 44,591 42,905 42,323 42,791 40,754 39,662 37,319 SK850LC 884,813 763,748 700,472 627,493 573,146 517,643 464,503 408,344

MODEL 2017 2016 2015 2014 2013 2012 2011 2010HB215LC-1 231,700 196,196 178,524 152,926 147,301 - - - PC-09-1 16,645 15,181 19,202 14,129 14,892 13,389 13,048 13,385 PC1250LC-8 1,138,227 1,010,743 949,771 891,743 955,915 804,181 755,798 686,200 PC130-8 118,942 100,978 92,673 85,779 75,180 67,885 61,896 57,635 PC138USLC-10 181,256 153,642 142,906 125,174 114,944 105,555 96,754 86,882 PC160LC-8 167,108 136,239 127,714 118,028 106,734 99,050 - - PC18MR-3 26,549 23,499 22,357 21,410 19,832 18,620 17,774 16,304 PC200LC-8 180,761 137,802 131,123 138,128 130,379 118,691 113,324 99,704 PC200LL-8 468,895 403,346 369,929 332,066 298,877 - - - PC210LC-10 214,004 180,637 153,577 135,356 - - - - PC220LC-8 175,110 157,628 150,151 150,102 145,697 147,197 134,633 120,934 PC220LL-8 537,201 462,104 423,817 379,367 290,348 246,409 221,865 195,704 PC228USLC-8 280,124 204,015 163,090 135,250 111,061 86,329 - - PC240LC-10 250,420 223,520 205,724 192,651 194,108 - - - PC270LC-8 172,620 158,155 153,336 148,540 155,075 145,926 167,062 137,683 PC27MR-3 34,266 30,996 28,869 27,376 25,190 24,008 23,092 20,863 PC290LC-10 260,702 223,331 211,618 205,386 197,419 - - - PC300LL-7E0 675,528 581,092 532,949 476,967 353,772 295,798 267,222 236,499 PC308USLC-3 219,951 167,704 160,122 152,758 159,318 160,136 129,770 136,226 PC350LC-8 279,085 232,249 205,285 179,827 170,805 159,798 148,327 114,838 PC35MR-3 51,853 44,491 41,682 39,605 37,196 34,646 32,388 29,852 PC360LC-10 334,992 286,038 249,198 220,166 205,151 - - - PC450LC-8 601,971 396,474 354,478 276,176 235,660 202,409 152,464 133,092 PC45MR-3 104,847 78,949 63,060 52,464 39,906 33,975 289,623 22,840 PC490LC-10 420,831 342,272 315,303 282,859 254,576 - - - PC55MR-3 60,776 51,849 48,117 44,251 40,897 38,035 35,322 - PC600LC-8 300,422 283,621 283,341 370,931 238,234 261,775 288,399 270,554 PC800LC-8 969,398 774,522 666,869 559,503 488,331 410,430 388,885 293,005

KOBELCO

KOMATSU

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010K008-3 21,738 18,406 16,661 15,516 14,420 12,507 12,293 10,404 KX018-4 26,801 20,266 21,789 20,456 18,668 - - - KX040-4 58,326 56,035 54,675 54,478 54,856 55,239 55,521 54,670 KX057-4 74,398 63,891 58,447 51,982 48,766 44,754 40,424 - KX080-3 97,317 84,324 79,192 72,741 67,487 62,235 57,218 51,282 KX121-3 59,884 52,531 48,409 44,270 41,645 38,422 36,230 32,677 KX121-3S 32,040 30,053 35,031 32,167 66,527 32,376 31,424 31,692 KX41-3 26,750 23,678 22,526 21,568 19,983 18,764 17,908 16,428 KX71-3 36,775 33,219 30,955 29,329 27,043 25,763 24,753 22,403 KX71-3S 35,510 32,305 29,397 27,212 26,238 25,105 23,222 21,480 KX91-3 50,274 42,166 39,930 36,242 33,906 30,806 28,448 25,510 U17 27,398 24,183 23,033 21,864 21,593 21,039 18,880 - U25 34,352 31,398 28,770 27,385 26,836 25,695 24,909 21,982 U35 48,721 41,731 39,106 37,198 34,924 32,504 30,369 27,990 U45 63,470 55,136 49,208 47,089 44,219 40,631 38,116 34,624

MODEL 2017 2016 2015 2014 2013 2012 2011 201075 121,954 103,815 93,783 87,304 79,701 69,759 69,233 52,630 135 151,248 128,515 115,555 108,393 100,014 85,720 76,724 74,110 225 183,030 162,525 145,467 138,041 126,508 114,247 105,916 98,386 160 X2 159,666 130,376 119,322 112,080 101,455 93,792 81,103 69,046 250 X3 265,574 218,254 198,430 176,975 144,548 - - - 290 X2 363,378 285,727 238,149 197,658 155,460 137,864 142,596 99,876 300 X3 275,048 257,847 248,966 237,848 235,152 - - - 350 X3 336,410 263,017 234,919 207,525 168,365 - - - 470 X3 445,536 398,463 382,688 362,256 - - - -

MODEL 2017 2016 2015 2014 2013 2012 2011 2010E175B 187,912 161,700 148,303 132,851 111,073 92,348 76,636 - E18B 25,924 22,549 20,757 19,083 16,662 16,297 13,770 12,379 E215B 86,535 97,316 70,380 60,509 67,988 59,595 57,834 54,761 E27B 39,817 32,843 29,390 25,241 22,237 20,883 17,133 17,339 E35B 52,270 44,859 42,028 39,926 37,499 34,933 32,658 30,101 E50B 43,443 40,223 39,408 45,306 40,226 42,040 40,227 36,673 E55BX 83,105 53,781 40,845 33,008 26,684 16,256 11,919 8,561 E70B 109,864 94,789 86,935 77,878 69,421 57,045 46,788 - E80B 133,553 102,121 82,631 66,714 55,105 44,671 36,462 31,800

LINK-BELT

KUBOTA

NEW HOLLAND

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010TC125 94,968 82,873 83,149 73,852 67,718 65,775 56,903 50,493 TC16 25,366 22,450 21,372 20,485 18,955 17,789 16,986 15,571 TC29 32,616 28,551 29,541 27,201 24,614 21,319 21,752 19,347 TC35 44,244 37,356 33,553 30,582 27,718 23,404 22,047 20,231 TC37 45,598 41,024 36,825 36,248 32,715 30,457 28,801 25,064 TC48 68,192 58,088 52,361 47,700 43,988 39,416 36,226 33,349 TC50 63,868 56,359 48,063 41,460 42,871 36,374 34,917 29,030 TC75 93,032 77,919 69,532 60,753 56,229 47,327 44,231 38,760

MODEL 2017 2016 2015 2014 2013 2012 2011 2010EC140CL 106,446 92,831 86,300 81,324 74,854 74,337 73,097 67,247 EC140LC 80,307 71,606 67,563 63,697 57,182 57,917 55,125 49,549 EC20B 25,164 22,271 21,206 20,330 18,806 17,647 16,850 15,448 EC20C 34,236 31,380 30,772 29,498 27,488 28,064 27,733 26,584 EC210B LC 65,327 61,392 71,146 55,010 59,503 57,026 55,395 55,238 EC250D 192,088 165,484 169,125 160,040 150,841 - - - EC27C 34,940 31,593 29,431 27,900 25,689 24,479 23,538 21,277 EC290C 371,709 298,562 253,766 215,514 187,982 159,012 138,838 115,922 EC330C 397,975 342,361 319,061 285,819 236,253 201,560 176,517 151,442 EC330CL 651,784 484,391 380,939 299,335 237,894 172,507 141,545 121,675 EC340D 254,747 218,568 203,722 188,415 176,732 - - - EC35 42,725 38,051 35,861 33,768 32,160 30,632 29,120 27,225 EC35C 48,648 41,668 39,045 37,141 34,871 32,454 302,812 27,945 EC480D 326,557 308,394 313,964 315,804 316,931 - - - EC55B 33,088 30,254 29,274 28,301 27,672 27,059 25,007 30,173 EC700C L 367,227 337,077 327,411 353,782 352,513 316,461 307,020 298,471 ECR235DL 209,737 182,441 165,406 152,540 - - - - ECR28 45,080 38,013 35,178 34,259 28,864 27,554 24,794 23,550 ECR305CL 297,983 227,767 191,765 176,119 147,357 133,122 102,855 104,718 ECR38 46,972 42,287 41,631 36,592 35,417 32,122 29,123 29,148 ECR48C 59,692 52,365 48,253 44,126 41,511 38,296 36,113 32,569 EW160D 183,425 166,512 146,250 129,735 - - - - EW55B 77,974 71,872 60,916 60,460 58,323 49,535 44,131 39,715

MODEL 2017 2016 2015 2014 2013 2012 2011 2010B7-5A 93,295 80,494 73,825 66,135 59,285 50,389 43,145 37,888 VIO17 28,758 25,805 25,163 23,645 22,755 22,183 19,625 18,463 VIO20-3 29,225 27,834 26,683 24,701 24,677 26,798 21,688 21,804 VIO27-5 38,824 35,332 34,219 33,201 30,156 29,754 29,394 25,889 VIO35-5 55,573 47,575 43,100 38,590 35,996 31,743 29,893 27,630

TEREX

VOLVO

YANMAR

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010120M 279,797 247,888 234,429 205,760 184,813 162,272 146,689 138,653 12M 282,308 240,789 230,477 216,913 190,930 180,903 163,493 152,505 140M 361,060 296,144 268,769 247,032 221,430 203,282 186,932 174,449 140M2 389,326 320,772 312,021 274,849 254,840 - - - 14M 526,766 450,791 403,024 369,896 345,209 311,490 281,360 254,104 160M 283,597 249,674 232,704 231,499 210,893 200,676 185,153 175,708 16M 754,983 703,200 627,314 580,695 521,431 513,850 477,631 447,304 725 432,984 370,615 336,556 302,794 269,663 229,176 215,226 193,559 735 534,510 464,220 402,309 374,787 344,139 292,673 255,788 240,401 740 583,722 506,961 495,827 439,915 390,606 348,405 302,902 265,409 740 EJCTR 855,371 742,888 664,037 590,180 518,350 434,154 380,354 318,996 740B 720,465 625,722 535,352 464,075 395,493 - - - 140M AWD 272,120 244,729 265,749 241,977 227,981 212,636 198,079 188,103

MODEL 2017 2016 2015 2014 2013 2012 2011 2010C110 C 204,671 176,057 161,470 144,324 130,456 108,543 89,913 72,967 C60 C 102,753 89,311 81,912 73,213 65,089 60,281 56,268 51,455 C66 C 116,452 101,220 92,834 82,976 76,431 71,242 65,814 59,564 C70 C 104,466 90,800 83,277 74,435 66,075 62,274 58,781 54,355

MODEL 2017 2016 2015 2014 2013 2012 2011 2010670G 248,845 218,342 205,725 181,394 172,030 161,095 150,160 672G 360,391 284,478 247,120 223,628 186,738 164,363 150,689 770G 326,210 257,862 226,855 202,390 181,829 166,502 153,372 770GP - 245,576 218,460 210,655 203,094 183,854 170,639 772G 326,499 299,330 259,942 243,881 234,034 216,027 207,712 772GP 328,558 245,543 244,992 232,905 211,649 213,709 216,955 870G 219,015 196,876 197,226 208,805 173,818 170,572 163,001 782G 325,327 257,547 240,130 220,619 212,445 203,856 185,732 872GP - 349,722 319,273 286,937 269,593 239,931 213,141

GRADERS

CHAMPION

DEERE

CATERPILLAR

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010HM300-2 522,054 446,731 402,192 357,459 284,952 256,536 224,209 190,266 HM350-2 626,710 544,296 499,201 443,677 363,123 312,413 265,914 234,151

MODEL 2017 2016 2015 2014 2013 2012 2011 2010635B 86,699 76,144 69,836 62,420 60,010 57,546 54,404 49,142 685B 156,370 134,400 124,093 114,468 106,869 87,825 87,753 77,185

MODEL 2017 2016 2015 2014 2013 2012 2011 2010G930 175,781 166,792 152,084 146,741 123,067 117,646 110,005 101,103 G930B 210,477 195,994 183,403 170,885 - - - - G940 179,461 176,345 172,200 148,271 142,550 125,654 119,759 115,085 G946 284,778 229,571 213,947 216,755 177,572 158,276 143,831 128,252 G960 250,161 216,940 172,331 154,806 145,045 128,489 112,628 103,279 G970 125,913 118,381 117,778 139,109 133,906 140,696 125,767 118,381 G976 280,544 234,490 239,992 193,569 178,892 164,561 152,952 133,561 G990 265,460 204,771 190,773 174,510 168,844 162,628 146,865 138,294

KOMATSU

LEE BOY

VOLVO

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010814F II 419915 336920 308699 283182 253726 222312 198148 178813824H 710267 688047 629188 577197 460552 403906 362037 325095834H 916147 939117 860269 789238 707147 623081 548905 499453844H 1305318 1087267 987736 906180 811924 720100 662106 608944

CATERPILLAR

WHEEL DOZERS

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010630 38,590 36,292 32,713 32,273 29,222 29,107 28,156 25,956 A770 62,604 56,211 54,098 54,895 50,656 - - - S100 29,511 24,836 22,181 20,082 18,350 16,566 15,564 13,322 S130 28,367 24,809 24,062 23,905 21,922 21,081 20,967 18,638 S150 27,952 24,661 24,506 23,696 22,687 21,640 21,841 19,507 S160 30,115 26,402 27,937 25,633 23,402 22,455 22,616 20,921 S175 29,507 25,749 25,410 24,930 22,890 22,331 22,161 19,801 S185 36,103 31,382 29,939 29,838 27,163 25,890 25,482 23,091 S205 33,586 29,993 30,587 30,493 28,495 27,663 27,960 25,851 S250 34,756 30,828 26,163 30,147 29,255 28,569 28,150 25,811 S550 39,407 33,952 32,224 30,132 27,533 25,905 25,210 22,382 S570 42,570 36,868 34,807 34,923 30,576 28,163 28,463 25,482 S590 43,043 37,625 33,726 32,034 27,220 24,759 23,293 19,992 S630 44,924 39,093 35,522 33,830 30,108 28,758 28,517 - S650 49,404 42,707 39,548 37,445 33,990 32,005 31,311 - S70 17,335 16,946 16,421 16,126 14,886 13,801 13,729 12,051 S750 60,104 49,643 45,502 42,446 37,486 - - - S770 61,419 50,939 46,283 45,106 39,978 - - - S850 67,549 56,320 51,957 48,322 42,309 39,964 - -

MODEL 2017 2016 2015 2014 2013 2012 2011 2010440 41,329 35,606 32,725 31,476 27,999 26,604 25,988 23,178 SR130 32,386 27,607 26,797 25,225 23,897 22,245 - - SR150 33,686 27,515 24,281 23,031 19,886 17,525 - - SR175 35,621 30,469 27,514 25,557 23,281 20,142 - - SR200 42,683 33,455 30,183 27,738 24,248 20,174 - - SR250 52,586 44,222 41,449 39,009 34,714 32,445 - - SV185 43,051 34,661 31,500 28,495 24,565 23,334 - - SV250 48,838 40,458 36,008 33,064 28,845 25,137 - - SV300 52,586 44,222 41,449 39,009 34,714 32,445 - -

MODEL 2017 2016 2015 2014 2013 2012 2011 2010226B III 34,164 30,201 29,172 28,919 27,542 25,922 - - 226B3 35,454 29,671 28,251 27,492 25,364 24,040 20,975 19,848 236B III 42,873 36,930 33,962 32,678 29,091 27,636 - -

SKID STEER LOADERS

BOBCAT

CASE

CATERPILLAR

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Section VIJanuary 2018

236B3 34,875 31,543 30,340 30,492 28,825 28,745 - - 242B III 42,873 36,930 33,962 32,678 29,091 27,636 - - 246C 43,669 37,841 36,319 35,608 33,256 31,898 31,047 27,620 247B3 46,222 39,015 36,343 34,949 31,456 29,718 28,198 25,065 252B III 46,620 40,198 36,310 35,070 31,026 29,289 - - 256C 53,753 45,210 42,363 39,885 35,501 33,178 31,850 28,190 257B3 53,356 44,282 40,739 38,246 34,468 31,286 - - 262C 52,875 44,741 41,837 39,874 36,165 34,534 31,981 28,730 262D 52,671 44,374 42,302 40,539 34,561 32,059 30,758 26,924 272C 50,248 44,097 43,587 43,255 39,926 37,913 40,769 351,180 272D 57,135 50,566 46,868 46,577 - - - -

MODEL 2017 2016 2015 2014 2013 2012 2011 2010313 26,511 23,275 23,004 22,334 20,524 19,657 19,394 17,554 315 31,524 26,880 25,862 24,860 22,666 21,320 20,924 18,946 318D 36,608 30,097 28,456 27,048 23,464 21,891 - - 320D 42,335 35,236 32,494 30,158 25,596 24,032 - - 326D - 36,067 34,791 33,695 30,016 28,478 - - 326E 55,484 50,174 43,395 40,313 37,172 34,901 33,894 30,030 328D 52,910 44,496 41,705 39,253 34,933 32,648 - - 332D 52,910 44,496 41,705 39,253 34,933 32,648 - -

MODEL 2017 2016 2015 2014 2013 2012 2011 20104640E T 31,887 27,787 25,774 24,502 22,702 21,527 21,286 18,841 7810E 46,079 40,985 39,670 39,893 36,977 37,873 36,306 34,505

MODEL 2017 2016 2015 2014 2013 2012 2011 20102012 29,499 25,405 22,079 22,126 20,177 17,150 17,223 - 2026 31,358 26,495 24,402 22,468 19,483 17,076 15,861 13,704 2044 29,474 25,954 24,236 23,279 20,858 19,054 18,114 15,878 2054 30,475 27,169 25,317 25,170 22,897 21,182 21,306 18,610 4000V 68,819 60,825 52,463 52,232 - - - -

MODEL 2017 2016 2015 2014 2013 2012 2011 2010L218 32,626 29,486 27,116 25,904 23,512 - - - L220 42,214 35,298 32,018 29,733 26,376 - - - L223 48,183 37,830 33,910 30,900 26,082 - - -

MUSTANG

NEW HOLLAND

DEERE

GEHL

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L225 48,213 41,233 38,746 37,387 33,976 - - - L230 50,167 45,645 42,843 42,669 38,908 - - -

MODEL 2017 2016 2015 2014 2013 2012 2011 2010MC110B 47,055 39,530 37,120 34,857 30,989 28,968 27,789 24,615 MC110C 71,002 41,672 28,830 19,588 15,063 - - - MC115C 58,873 39,457 35,753 27,430 22,823 - - - MC135C 52,535 46,158 43,377 36,445 29,339 - - - MC60C 30,191 24,103 21,782 19,446 - - - - MC70 30,156 25,687 24,731 23,745 21,639 20,334 19,948 18,061 MC70C 29,078 24,862 24,296 23,358 - - - - MC85C 27,161 24,105 23,100 23,629 - - - - MC95C 42,619 33,164 26,401 23,769 - - - -

VOLVO

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010RT360 32,404 27,569 25,284 24,618 21,578 20,225 18,939 16,225 RT460 41,914 35,660 32,705 31,841 27,298 25,216 23,332 18,581 RT560 48,164 41,087 37,684 36,689 31,021 28,317 26,145 21,912 RT960 74,019 62,929 57,714 56,190 48,876 45,178 42,819 35,850 TF300B 20,937 17,593 16,136 15,710 12,538 10,465 9,785 8,231 RT60 11,544 9,936 9,112 8,872 6,530 6,069 6,067 5,259

MODEL 2017 2016 2015 2014 2013 2012 2011 2010246-FD 370,922 311,493 285,686 257,348 228,302 203,198 189,387 142,256 400W-HD 612,825 514,639 472,001 425,184 369,632 340,495 309,907 262,628 7036 330,603 277,634 254,633 229,376 195,687 175,738 143,475 125,843 7036-HD 346,731 291,179 267,054 240,564 211,994 186,723 177,910 136,785 7036-SD 362,856 304,721 279,475 251,753 222,866 197,706 183,647 136,785 7648 516,063 433,381 397,475 358,051 309,840 285,576 258,255 224,328 7648-SD 524,126 440,152 403,686 363,644 315,274 291,068 263,994 229,799 8700 451,555 379,207 347,789 313,295 277,224 241,641 229,560 191,498 9600-S 330,603 277,634 254,633 229,376 195,687 181,231 149,214 131,313 9624 274,159 230,233 211,158 190,214 168,509 131,803 126,258 114,899

MODEL 2017 2016 2015 2014 2013 2012 2011 2010RT115 89,546 76,129 70,143 68,291 60,226 56,208 53,888 48,036 RT55 64,180 54,750 51,528 50,167 43,384 37,643 32,873 23,632 RT95 125,961 105,708 91,200 94,836 80,586 76,080 70,558 62,150 HT115 158,569 133,146 122,115 118,891 102,389 91,510 77,058 64,479 100 SX 9,299 7,848 7,198 7,019 6,295 6,094 6,092 5,174 255 SX 20,743 17,507 16,057 15,658 14,164 12,190 11,908 10,296 RT10 4,816 21,156 3,854 3,770 3,706 3,448 3,119 - RT12 11,176 8,768 7,487 7,133 5,792 4,947 4,857 - RT24 19,875 13,913 10,598 9,011 6,383 5,023 3,807 2,765

MODEL 2017 2016 2015 2014 2013 2012 2011 2010RT450 35,923 31,070 29,206 31,471 25,716 25,184 25,728 20,791 T555 COMM 3 404,976 339,939 311,776 303,544 240,120 205,680 190,137 154,998 T655 COMM 3 559,081 469,296 430,414 419,051 386,280 366,534 319,651 254,830 T755 COMM 3 663,013 556,538 510,430 496,953 428,040 382,353 330,672 265,338 T855 COMM 3 795,616 667,845 612,515 596,342 527,220 448,277 394,241 -

TRENCHERS

VERMEER

ASTEC

CLEVELAND

DITCH WITCH

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 20101021F 374,720 284,817 247,342 213,409 162,755 - - - 1121F 359,451 307,823 289,241 275,644 250,849 - - - 1221E 307,908 241,243 235,691 169,123 161,208 148,565 107,648 108,656 21E 96,022 88,075 84,838 89,126 89,322 84,522 89,274 77,937 221E 64,287 57,361 64,910 60,638 54,200 61,334 57,277 60,063 521E 169,679 142,916 131,468 126,536 112,471 106,182 101,761 88,239 621F 182,034 151,736 140,520 134,720 - - - - 621F XR 213,946 170,203 149,418 132,944 - - - - 621F XT 182,034 151,756 140,520 134,720 - - - - 721F 209,471 161,751 150,183 144,900 129,591 - - - 721X FT 209,471 161,751 150,183 144,900 129,591 - - - 821F 231,481 197,231 186,417 178,861 154,328 - - - 921F 173,405 171,315 171,809 171,713 158,884 - - -

MODEL 2017 2016 2015 2014 2013 2012 2011 2010914G 97,118 83,144 82,707 85,425 72,456 69,287 68,434 57,247 950G 73,185 66,992 66,735 69,067 66,870 57,368 57,967 60,828 962H 173,862 147,382 135,960 139,947 133,093 127,077 118,542 104,723 966H 224,602 157,217 212,291 188,977 173,051 162,842 154,298 136,477 966K 379,819 330,992 302,496 291,393 261,958 245,389 - - 972H 293,373 246,636 215,534 226,913 195,602 182,974 176,140 141,873 980H 309,227 264,957 247,058 253,261 243,616 227,612 224,479 194,649 980K 493,236 425,639 398,565 389,557 348,491 337,173 - - 988H 702,536 572,427 539,421 496,181 421,474 367,060 334,093 317,003 990H 346,588 284,605 290,831 407,663 311,389 185,209 196,896 238,492 992K 1,585,376 1,167,942 936,347 914,165 747,680 695,059 502,716 364,961 993K 865,423 667,865 560,887 775,386 399,446 633,933 575,203 455,509 IT38H 196,943 170,136 159,948 172,517 148,564 140,926 139,965 126,812 IT62H 402,012 315,860 270,070 239,905 204,367 176,211 169,625 137,388

MODEL 2017 2016 2015 2014 2013 2012 2011 2010304J 89,531 78,309 74,539 76,138 70,087 67,779 69,830 56,138 344J 139,351 114,769 104,830 101,203 85,337 79,477 71,548 61,515 444K 175,456 145,467 134,231 133,889 120,330 112,813 109,094 - 524K 184,027 154,997 142,536 137,070 121,852 114,869 110,081 - 544K 198,930 165,185 148,514 140,112 125,650 118,779 115,690 - 624K 249,703 189,074 164,980 151,118 130,299 113,541 102,719 - 644K 249,527 204,001 191,058 184,927 161,429 149,355 147,567 - 724K 340,108 245,842 202,047 186,550 140,789 122,962 99,078 - 844K 493,758 389,079 319,906 280,565 235,599 218,224 190,476 -

WHEEL LOADERS

CASE

CATERPILLAR

DEERE

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MODEL 2017 2016 2015 2014 2013 2012 2011 2010AWS36 90,305 76,219 69,904 65,234 57,568 52,874 50,342 43,729 AWS46 103,981 87,408 80,167 74,810 65,127 57,869 53,105 44,460

MODEL 2017 2016 2015 2014 2013 2012 2011 2010HL730-9 125,110 96,833 91,256 83,938 63,864 57,749 - - HL730TM-9 1,374,409 112,314 99,807 87,749 80,512 71,227 - - HL740-9 152,898 125,482 117,927 113,254 98,070 91,241 - - HL740TM-9 144,205 121,976 108,893 104,612 85,212 86,497 74,613 63,893 HL740XTD-9 148,892 126,375 111,680 110,130 93,061 87,827 79,648 68,666 HL757-9 166,311 136,403 128,536 119,683 107,303 99,565 - - HL757TM-9 140,593 136,316 127,969 131,754 119,520 118,970 - - HL757XTD-9 215,467 158,269 132,977 117,238 97,860 84,717 64,418 50,403 HL760-9 197,754 152,047 140,386 125,704 102,471 86,313 - - HL760-9A 204,063 172,088 165,968 153,163 138,116 129,508 125,606 111,139 HL770-9 826,071 346,281 210,121 134,290 74,170 68,502 - - HL780-9 525,366 345,637 270,284 223,703 159,467 134,590 - -

MODEL 2017 2016 2015 2014 2013 2012 2011 2010406 52,470 42,060 40,475 40,193 38,036 35,931 33,734 32,320 406B 68,815 60,244 56,063 52,949 53,255 45,359 47,578 40,101 409B 60,821 52,008 57,049 51,386 45,064 47,724 - - 456HT 229,512 175,117 145,405 136,977 111,555 92,937 96,331 64,572 212SU 111,656 95,276 88,473 85,352 77,032 72,292 70,173 62,144

MODEL 2017 2016 2015 2014 2013 2012 2011 201060ZV-2 151,035 124,755 115,117 115,561 103,889 97,478 94,299 82,836 65TMV-2 146,264 127,946 131,259 126,563 112,535 114,131 106,700 81,857 65ZV-2 194,527 149,508 131,695 115,842 98,799 88,804 73,543 63,253 70TMV-2 285,294 226,427 198,097 171,799 151,404 134,958 112,224 95,378 70ZV-2 187,313 156,190 144,575 138,570 120,079 111,240 106,332 92,596 90Z7 342,339 296,452 276,817 270,317 - - - - 92ZV-2 331,301 289,760 262,197 251,520 225,655 - - -

GEHL

HYUNDAI

JCB

KAWASAKI

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010WA100M-6 82,881 69,322 65,758 64,700 60,227 54,786 - - WA200-5 165,655 136,323 122,084 113,586 98,866 89,480 72,220 72,354 WA320-5 88,768 81,464 81,359 74,542 77,936 80,402 78,396 93,546 WA380-6 190,234 164,059 161,277 152,810 140,808 127,931 130,849 116,487 WA380-7 242,072 210,911 196,581 194,440 183,761 171,303 172,460 168,899 WA430-6 271,002 213,106 182,368 157,312 150,514 127,096 114,638 89,294 WA470-6 401,677 290,768 232,771 202,762 151,555 125,242 99,193 70,718 WA470-7 335,411 278,226 243,394 230,513 195,287 171,479 128,351 134,118 WA480-6 302,443 265,815 240,561 231,214 207,825 189,728 179,216 152,008 WA500-7 625,130 380,992 254,083 188,858 - - - - WA600-6 424,090 348,309 370,018 286,811 280,799 240,603 204,078 200,835 WA70-6 43,832 39,774 39,278 51,043 41,299 37,706 - - WA800-3 1,581,106 1,312,183 1,203,468 1,154,500 965,774 866,649 753,656 640,021 WA900-3 724,056 599,292 539,798 686,587 609,736 471,476 360,875 322,085

MODEL 2017 2016 2015 2014 2013 2012 2011 2010W110B 156,511 123,226 105,580 89,874 80,581 75,329 60,694 51,485 W110B TC 181,457 153,703 140,969 135,234 113,360 100,214 91,124 75,593 W130B 202,522 162,844 142,495 129,539 113,263 101,710 90,340 78,209 W130B TC 254,620 214,101 192,617 179,500 146,194 132,154 121,854 102,506 W170B 170,499 142,065 131,662 126,306 109,179 101,170 96,709 84,205 W190B 103,927 87,147 90,886 75,391 69,474 79,340 54,190 57,423 W50B TC 92,945 78,358 71,867 68,943 63,379 57,266 53,518 - W80B TC 104,364 83,169 77,475 71,626 55,026 55,627 51,395 41,540

MODEL 2017 2016 2015 2014 2013 2012 2011 2010TL100 47,450 42,095 43,534 44,234 39,464 42,817 38,664 35,211 TL120 91,119 77,174 74,870 69,249 62,217 58,656 51,395 46,083 TL210 135,338 114,594 105,592 99,816 95,723 87,012 81,696 71,990 TL260 148,045 118,738 101,273 90,830 97,050 76,025 71,888 55,165 TL65 61,748 52,351 42,711 44,745 37,914 33,576 26,214 23,770 TL80 86,448 62,215 55,657 51,933 41,134 35,848 31,931 26,059

KOMATSU

NEW HOLLAND

TEREX

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010L110G 252,472 215,081 189,955 182,939 153,378 139,351 - - L120F 154,886 136,298 142,649 141,361 130,564 129,641 131,538 117,399 L120G 227,803 212,932 216,335 206,076 190,257 - - - L150 207,675 168,151 157,624 152,533 132,079 121,698 120,601 102,516 L180 276,158 244,005 220,854 212,720 191,589 174,899 165,210 139,934 L20F 72,437 53,883 43,618 39,358 32,069 22,834 - - L25F 51,677 48,881 45,491 46,651 43,854 43,470 - - L350F 362,276 310,517 375,250 302,600 271,850 265,001 247,963 215,190 L45F 223,770 156,092 118,492 86,551 72,696 57,068 51,533 - L45G 117,593 96,016 92,652 89,129 - - - - L50G 131,861 117,706 99,680 100,133 - - - - L60F 192,018 160,143 148,189 142,003 123,128 114,058 109,026 94,944 L60G 169,384 152,760 144,249 143,148 - - - - L70F 192,018 160,143 148,189 142,003 123,128 114,058 109,026 94,944 L70G 191,156 166,229 156,324 153,291 - - - - L90B 175,490 147,807 135,950 130,802 116,271 109,700 105,130 91,184 L90F 141,699 124,324 118,764 125,743 119,533 110,549 109,264 98,987 L90G 202,968 182,515 173,689 174,518 - - - -

VOLVO

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010AWP-40S - 9,662 9,198 8,828 8,329 7,714 7,625 6,763 GS-1530 9,708 8,330 7,778 8,204 6,993 6,461 6,307 5,809 GS-1930 11,293 9,832 9,806 9,177 8,781 8,453 7,685 6,471 GS-2046 20,908 17,838 16,846 15,927 14,087 12,955 12,324 10,695 GS-2646 17,211 14,448 14,202 13,857 12,153 11,433 10,695 9,254 GS-2668RT 36,736 30,519 27,592 25,917 24,747 22,097 20,493 17,822 GS-3232 24,067 21,878 20,797 19,374 17,717 16,082 17,411 13,558 GS-3268RT 47,168 38,651 34,466 31,930 31,207 26,784 23,298 19,995 GS3384RT 33,452 31,405 33,365 30,320 21,839 20,759 20,410 20,662 GS-3390RT 45,084 38,768 34,911 33,343 30,991 26,909 24,246 21,360 GS-5390RT 71,652 60,897 55,510 50,762 41,444 37,176 34,550 32,608 S-100 - 154,305 141,521 134,679 120,388 116,341 105,000 93,517 S-40 57,470 46,771 47,053 45,366 33,598 34,982 33,923 31,689 S-45 76,103 63,802 59,344 54,559 50,204 45,509 43,076 36,530 S-60 91,873 76,765 76,738 67,834 61,692 56,335 55,901 46,652 S-65 113,841 97,416 87,291 81,358 75,261 70,680 61,941 53,495 S-80 156,057 128,451 115,058 100,007 91,719 80,058 83,307 70,340 SLC-24 - 3,170 3,121 2,756 2,368 2,232 2,118 1,971 TMZ-50/30 26,658 24,051 23,615 24,088 22,987 22,809 23,412 23,974 Z-135/70 254,077 216,700 203,490 192,220 178,058 163,585 154,928 135,777 Z-30/20 51,472 41,192 38,494 37,374 35,515 32,061 31,320 27,913 Z-30/20N RJ 75,151 60,139 47,858 47,383 40,703 35,296 31,486 27,121 Z34/22N 45,534 41,415 37,800 36,906 33,886 31,605 29,512 26,132 Z-40/23N 44,340 40,542 39,785 36,955 36,855 31,911 30,499 26,857 Z-45/25 RT 106,715 84,183 72,269 64,456 48,314 45,566 41,741 37,187 Z45/25J 74,146 59,708 54,690 54,317 49,528 43,754 40,595 36,059 Z-45/25J BI-EN 72,567 61,333 56,573 54,272 48,078 45,441 42,902 37,155 Z-45/25J DC 48,773 45,126 43,034 40,250 37,674 32,844 35,233 31,301 Z-60/34 112,358 921,340 87,187 80,890 69,641 63,784 59,389 53,447

MODEL 2017 2016 2015 2014 2013 2012 2011 2010T60 66,184 55,655 51,044 48,576 44,786 40,370 38,506 32,931 T65J 69,724 58,819 539,450 51,337 46,126 41,995 39,356 34,011 T80 93,169 78,424 71,926 68,449 60,607 55,272 53,795 46,428 T86J 100,348 84,748 77,727 73,970 66,506 61,233 57,759 50,207 A125J 239,241 201,186 184,518 175,597 154,207 149,170 142,028 128,800 A60J 81,025 68,094 62,452 59,434 53,810 49,393 47,458 40,952

LIFTING EQUIPMENT

GENIE

AERIAL LIFT

GROVE

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Section VIJanuary 2018

A80J 126,940 106,783 97,937 93,202 517,113 76,242 72,745 64,070

MODEL 2017 2016 2015 2014 2013 2012 2011 2010E300AJ 24,754 25,881 33,506 25,329 27,415 23,435 23,775 23,465 E300AJP 42,535 42,032 39,143 35,909 311,394 30,462 26,347 24,694 E400AJP 78,453 62,576 57,154 48,980 42,449 37,759 32,195 27,779 E400AJP N 62,265 52,576 48,635 46,657 40,464 36,579 34,370 29,705 E450A 29,008 29,269 38,376 28,945 27,332 27,064 27,225 27,122 E450AJ 40,120 41,193 46,746 40,138 36,202 35,608 34,904 30,211 M400A N 62,265 52,576 48,635 46,657 40,464 36,272 34,049 29,094 M450A - 51,207 47,277 45,354 39,841 36,289 34,097 29,469 M450AJ 100,042 80,787 70,995 64,817 55,361 49,168 45,167 37,853 M600J 126,888 105,282 95,062 89,175 78,257 71,412 67,402 59,180 M600JP 119,914 94,945 83,439 75,433 63,797 59,025 51,342 45,393 15MVL 45,215 31,071 23,236 16,277 13,121 9,918 7,755 5,612 20MVL 8,998 9,642 10,578 10,361 9,152 9,219 8,903 8,040 E400AJPN 81,784 61,176 57,829 52,168 45,944 41,397 36,554 32,060 E600J - 73,614 67,515 64,251 57,411 52,935 51,198 44,322 1250AJP 222,549 192,461 175,911 138,751 141,174 135,585 132,041 111,351 150HAX 348,843 299,658 280,123 272,050 247,174 248,381 235,124 217,453 450A II 42,693 36,851 34,615 33,780 30,839 29,277 30,525 32,916 450AJ 79,068 69,279 63,898 57,987 46,129 43,143 40,898 36,797 600A 93,445 84,986 74,308 73,367 67,600 61,314 57,620 50,786 600AJ 106,209 98,717 85,471 86,324 73,220 65,797 65,448 54,020 800AJ 160,560 136,942 128,821 113,906 99,968 92,709 92,031 76,965 260MRT 22,768 23,963 25,714 22,079 25,824 23,554 20,205 17,723 T350 34,333 28,528 27,142 25,158 22,550 21,269 21,126 17,515 400S 55,655 56,423 52,158 49,214 41,462 38,234 34,686 31,571 460SJ 75,956 66,872 62,891 61,489 53,355 44,069 42,856 38,235 660SJ 117,885 100,441 88,487 86,204 75,222 68,644 67,018 54,813 800S 166,373 136,803 122,414 113,054 100,950 89,505 87,291 72,770 1230ES 16,530 15,148 13,635 12,013 9,402 8,227 7,394 6,024 1930ES 9,901 10,211 10,023 9,552 8,510 8,548 7,630 6,376 2630ES 12,550 13,391 12,139 11,469 10,459 9,092 9,908 8,736 3369LE 21,647 22,536 21,118 16,575 18,725 17,732 17,370 16,702 4069LE 63,863 51,638 47,678 38,982 35,524 32,940 29,631 24,786

MODEL 2017 2016 2015 2014 2013 2012 2011 20107127 70,558 54,369 45,591 39,718 32,986 27,432 24,287 200,186 7135 461,434 283,717 189,839 107,713 85,821 58,035 40,592 2,481 8243 105,851 78,976 64,125 54,093 42,687 35,028 29,730 23,604 8841 46,218 39,629 36,977 37,601 32,506 30,653 29,898 28,350 8850 56,830 47,973 43,998 41,742 34,687 32,349 30,708 26,589 SJ7135 40,114 36,652 33,877 32,732 26,643 24,720 26,260 22,319

JLG

SKYJACK

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Section VIJanuary 2018

SJ45T 78,287 64,712 54,712 53,642 39,354 36,454 33,263 29,853 3219 13,628 11,616 10,181 9,526 8,334 7,763 6,991 5,960 3220 17,469 13,923 12,077 10,866 9,173 8,564 7,290 6,139 4626 21,505 17,280 15,597 14,027 12,436 11,167 10,340 8,910 4632 37,108 27,754 23,612 21,962 18,624 16,141 14,427 12,119 6826 67,222 51,287 42,582 34,921 29,640 24,871 21,586 17,540 SJIII 3219 9,008 7,949 8,280 8,091 7,011 6,173 6,488 5,860 SJIII 3226 13,714 12,529 12,540 12,532 10,227 10,881 9,587 8,787 SJIII 4632 20,312 19,643 18,284 17,742 13,275 13,274 13,565 11,735

MODEL 2017 2016 2015 2014 2013 2012 2011 2010TB120 158,266 133,175 122,141 116,235 101,918 91,839 90,155 77,634

SNORKEL

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010V417 62,067 58,126 52,795 51,500 47,112 44,263 44,571 37,782

MODEL 2017 2016 2015 2014 2013 2012 2011 2010585G - 50,975 46,752 43,777 38,307 34,432 32,635 27,124 586G 62,120 52,683 48,622 50,566 42,844 39,305 38,114 33,676 588G 100,770 85,026 69,124 64,247 56,602 42,363 38,995 33,279 588H 79,522 73,128 68,444 68,130 - - - -

MODEL 2017 2016 2015 2014 2013 2012 2011 2010TH406 - 87,808 79,926 75,556 64,341 61,704 54,210 48,314 TH514 107,510 109,442 103,417 104,651 99,462 90,720 105,138 - TL1055C - 133,661 125,228 124,538 105,495 91,580 86,658 71,621 TL1255 145,435 122,766 110,680 114,521 100,760 91,565 88,299 77,996 TL1255C 157,827 137,546 124,299 116,911 103,416 95,809 91,809 83,999 TL642C 106,843 94,998 88,825 84,567 - - - - TL943 120,875 99,915 91,982 88,053 78,990 70,101 71,096 61,077 TL943C 136,792 108,834 99,390 88,857 73,356 64,640 58,915 48,530

MODEL 2017 2016 2015 2014 2013 2012 2011 20103200 - 58,858 54,481 51,015 44,820 40,489 38,693 33,438 3400 - 62,615 57,960 54,270 47,458 43,153 40,641 34,764

MODEL 2017 2016 2015 2014 2013 2012 2011 2010CT5-16 - 46,584 42,724 40,005 35,502 31,941 30,096 26,084 CT5-16 TURBO - 51,554 47,282 44,273 38,870 35,344 33,105 28,431 CT6-18 LOW P - 51,554 47,282 44,273 38,870 35,344 33,105 28,431 CT6-18 TURBO - 56,211 51,554 48,273 41,979 38,223 35,841 30,779 CT7-23 TURBO - 64,719 59,357 55,580 49,117 44,686 42,353 36,757 DL-10 - 109,405 100,341 93,956 84,862 81,840 79,821 69,888 DL-6 - 91,840 84,231 78,871 70,975 670,899 64,074 55,392

ROUGH TERRAIN LIFT TRUCKS

BOBCAT

CASE

CATERPILLAR

DEERE

GEHL

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DL-8 - 98,167 90,448 84,694 77,146 72,746 70,590 61,605 DL12-40 - 109,405 100,341 93,956 84,862 81,840 79,821 69,888 RS-5 - 70,909 65,575 61,401 54,518 50,402 48,598 42,450 RS-6 - 80,689 74,620 69,871 62,230 57,678 55,930 49,439 RS-8 - 81,171 74,789 70,030 63,414 59,860 58,156 51,250 RS6-34 92,830 77,723 69,041 66,899 58,351 51,645 48,202 42,910 RS6-42 83,234 60,976 63,227 61,122 51,079 48,764 49,096 39,279

MODEL 2017 2016 2015 2014 2013 2012 2011 2010GTH-1056 125,304 103,446 96,946 88,752 79,787 73,963 69,195 58,145 GTH-1056C - 169,928 148,671 135,134 114,908 101,601 92,921 77,530 GTH5519 75,429 64,117 60,609 56,099 49,136 45,087 43,892 37,191 GTH-636 73,657 58,579 55,077 53,172 48,252 43,031 41,855 37,696 GTH-644 70,032 56,873 54,661 52,120 47,542 42,544 41,762 38,202 GTH-842 - 80,440 69,721 65,284 58,819 52,725 49,618 42,371 GTH-844 88,404 75,096 68,354 65,008 57,767 52,614 50,349 44,059

MODEL 2017 2016 2015 2014 2013 2012 2011 2010930 65,532 48,508 50,330 46,533 39,991 37,988 34,598 31,713 940 72,582 62,756 60,662 55,544 49,439 41,441 45,446 38,123 506C - 54,293 49,576 46,421 41,192 38,130 35,959 30,807 506C HL 54,033 47,256 42,469 44,473 41,140 39,571 38,888 40,572 508C - 68,668 65,766 61,581 54,208 49,599 47,784 41,436 509-42 110,482 91,577 83,909 80,694 72,450 64,301 65,840 56,416 520-40 92,541 63,820 63,799 56,815 46,870 41,904 39,749 37,439 520-50 44,721 48,365 45,674 44,374 40,023 36,746 39,117 32,867 530 - 55,260 51,150 47,896 41,423 37,459 35,365 30,370 530T - 56,630 52,420 49,082 43,631 40,237 38,298 32,938 531-70T 71,156 59,664 54,481 51,014 45,392 41,907 40,212 35,449 535-140 102,702 82,758 77,387 78,094 64,789 59,250 58,011 53,018 536-60AGRI PL 141,145 114,386 101,014 88,063 74,273 60,477 60,956 47,990 541-70T 75,871 63,521 58,495 54,773 49,044 45,860 44,343 38,864 550 - 85,125 78,693 73,686 65,458 60,967 57,772 49,415 550-140 101,801 85,349 79,674 74,604 67,309 62,248 59,585 52,114

MODEL 2017 2016 2015 2014 2013 2012 2011 2010G10-55A 145,790 125,439 114,753 106,427 90,227 83,163 77,467 64,775 G12-55A - 125,999 115,560 108,208 99,296 94,419 90,651 80,544 G5-18A - 47,508 43,572 40,800 35,773 32,724 31,134 30,778

JCB

JLG

GENIE

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Section VIJanuary 2018

G6-42A 88,151 76,855 71,748 69,756 54,534 49,350 47,043 42,739 G9-43A 100,945 85,999 76,363 75,550 64,641 59,053 58,716 50,831

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010LK100R - 82,538 75,700 70,883 62,089 56,930 53,433 45,690 LK50R - 51,279 47,030 44,037 38,353 35,058 33,330 28,625 LK60R - 61,910 56,782 53,168 46,441 42,438 39,666 33,877 LK630R - 58,784 53,913 50,482 44,353 40,067 37,738 32,827 LK641R - 67,531 61,936 57,994 51,132 46,387 43,793 37,550 LK80R - 73,167 66,912 62,834 54,789 49,556 47,103 39,917 LK848R - 79,420 72,840 68,205 58,964 53,773 51,166 43,594 LK10M22 - 40,821 37,439 35,057 30,249 27,806 25,894 22,766 LK10P44 - 57,805 53,016 49,642 43,873 39,921 37,402 32,640 LK6M22 - 32,327 29,648 27,764 24,250 22,023 20,713 17,827 LK6P44 - 54,533 50,015 46,838 40,604 36,893 35,101 29,349 LK8M22 - 35,940 32,963 30,865 27,044 24,346 23,182 19,944 LK8P44 - 53,589 49,149 46,022 39,896 36,250 34,489 29,377

MODEL 2017 2016 2015 2014 2013 2012 2011 2010L-60 - 33,960 31,147 29,164 25,341 23,124 21,864 18,924 LT-60 - 35,593 32,644 30,567 26,703 24,500 22,726 19,473 M-80 - 41,476 38,039 35,619 30,521 28,082 26,470 22,766 MT-80 - 47,022 43,126 40,383 34,878 31,658 29,918 25,507

MODEL 2017 2016 2015 2014 2013 2012 2011 2010AE5112 - 30,371 27,855 26,084 22,890 20,649 19,564 16,456 AE6112 - 31,352 28,755 26,923 23,708 211,877 20,140 17,280 AE8112 - 34,944 32,049 30,009 26,159 23,952 22,153 19,201 MC10675 - 41,148 37,739 35,338 30,521 28,082 26,758 23,040 MC5115 - 34,944 32,049 30,009 26,159 23,952 22,153 19,201 MC5115FW - 36,577 33,547 31,412 27,795 25,330 23,592 20,024 MC5675 - 32,658 29,952 28,046 24,252 22,301 21,003 18,103 MC6675 - 33,308 30,548 28,605 25,341 23,124 21,577 18,649 MC8675 - 38,210 35,043 32,814 28,341 25,881 24,455 21,120 RT/C 06-643 - 32,658 29,952 28,046 24,252 22,301 21,003 18,103 RT/C 08-643 - 36,577 33,547 31,412 27,795 25,330 23,592 20,024 RT/C 10-643 - 40,495 37,140 34,777 29,976 27,531 25,894 22,492 S-10-648 - 41,802 38,339 35,900 31,065 28,082 26,758 22,766 S-10-PP - 39,841 36,540 34,217 29,703 27,256 25,605 22,218 S-12-648 - 45,067 41,334 38,705 34,063 30,285 28,770 24,411 S-4-P - 31,352 28,755 26,923 23,163 21,199 19,852 17,006 S-6-P - 32,658 29,952 28,046 24,252 22,301 20,715 17,830

LIFT KING

LIFTALL

MASTERCRAFT

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Section VIJanuary 2018

S-8-P - 36,577 33,547 31,412 27,795 25,330 23,879 20,298 SHD 06-665 - 34,944 32,049 30,009 26,159 23,952 22,153 19,201 SHD 08-665 - 39,516 36,242 33,936 29,430 26,705 25,319 21,394 SHD 10-665 - 42,129 38,639 36,180 31,883 28,633 26,758 22,492

MODEL 2017 2016 2015 2014 2013 2012 2011 2010M427 101,409 85,030 77,729 72,783 64,997 58,839 55,996 48,412 M428 127,075 107,155 97,108 91,742 81,005 73,873 70,316 60,920 M459 117,834 97,335 89,270 83,589 73,358 67,761 63,620 54,851

MODEL 2017 2016 2015 2014 2013 2012 2011 2010R40 - 38,535 35,343 33,094 28,885 26,155 24,455 21,120 R50 - 39,841 36,540 34,217 29,703 27,256 25,894 21,943 R60 - 46,375 42,532 39,825 34,881 31,937 29,922 25,510 R60 4WD - 55,845 51,219 47,959 41,693 37,719 35,963 30,173 R80 - 48,138 44,150 41,342 36,420 32,737 30,535 26,146 R80 10K 2WD - 54,211 49,719 46,557 40,331 36,893 34,813 29,623 R80 10K 4WD - 62,051 56,909 53,288 46,871 42,675 39,705 34,286 R80 4WD - 58,730 53,864 50,436 44,453 40,041 37,886 32,615 RC60 - 40,818 37,436 35,054 29,973 27,804 26,466 22,490 RT50 - 35,596 32,647 30,571 26,978 24,778 23,304 20,572 RT60 - 36,573 33,543 31,409 27,793 25,602 24,165 21,118 RT80 - 39,470 36,200 33,897 29,186 26,782 25,160 21,291

MODEL 2017 2016 2015 2014 2013 2012 2011 201010042 93,236 79,956 79,665 74,817 69,063 63,894 60,479 53,730 10042 LCGCY - 81,354 74,613 69,865 62,740 58,710 57,009 50,210 10054 145,028 121,979 108,064 103,309 89,442 79,503 74,179 60,967 6036 75,491 61,601 59,121 56,489 51,546 46,360 45,525 41,585 8042 107,882 90,620 80,612 77,521 70,987 59,763 61,980 49,318 9038

NEW HOLLAND

NOBLE

SKY TRAK

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010XR636 - 53,780 49,324 46,186 40,440 36,903 34,708 29,676 XT637 - 53,155 48,751 45,649 39,918 36,377 34,157 29,149 SR640 - 55,656 51,044 47,798 42,265 38,485 36,085 30,988 XR641 - 55,656 51,044 47,798 42,265 38,485 36,085 30,726 XR840 - 62,528 57,348 53,698 46,958 42,698 40,212 34,661 XR841 - 62,528 57,348 53,698 46,958 42,698 40,488 34,661

UP-RIGHT

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 20104 TON 14,401 13,193 12,104 10,937 9,461 8,868 7,687 6,504 4.5 TON 66,569 24,605 22,573 20,398 18,329 16,260 14,190 12,120 5 TON 39,935 36,373 33,370 30,154 27,197 21,875 19,511 17,146 6 TON 39,721 36,442 32,930 29,725 26,227 23,604 19,234 17,485 7 TON 39,868 36,373 33,370 30,154 26,310 23,354 20,398 17,737 8 TON 53,244 48,497 44,491 40,204 34,884 29,266 26,310 22,762 9.5 TON 53,518 48,854 44,820 40,500 31,927 28,674 24,833 22,171 10 TON 51,323 47,084 42,548 37,301 30,890 27,686 23,604 20,108 12.5 TON 59,720 54,559 50,054 45,229 39,022 33,996 29,266 24,833 14 TON 64,793 59,194 54,306 49,072 41,090 36,065 30,744 26,605 16.5 TON 72,580 66,326 60,850 54,985 46,708 41,090 35,178 30,744 21 TON 99,929 91,289 83,752 75,679 66,811 56,167 47,890 42,272 26 TON 118,967 109,962 99,781 90,163 78,043 67,992 60,306 53,213

CRANES FOR TRUCK MOUNTING

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010RT-300-2C 238,393 202,462 185,688 172,957 146,709 134,749 129,549 118,138

MODEL 2017 2016 2015 2014 2013 2012 2011 2010GMK2035E - 484,712 444,553 414,075 376,029 363,968 360,916 328,206 GMK3055 693,723 602,054 568,607 596,395 512,121 494,248 512,392 457,621 GMK4090-1 1,357,944 1,163,355 1,066,971 955,384 874,923 824,661 816,715 746,414 TMS700E 660,585 585,478 558,246 538,026 392,704 423,539 481,001 393,263 TMS800E - 787,100 744,919 693,848 632,023 617,259 606,114 540,742 GMK4115 1,375,561 1,180,987 1,083,142 1,008,883 919,306 851,817 815,080 711,538 GMK5120B 1,361,552 1,168,961 1,161,864 1,082,206 985,777 944,873 955,375 865,031 GMK6250 1,881,097 1,650,530 1,527,733 1,618,521 1,452,030 1,373,803 1,403,841 1,287,114 GMK6250L 2,646,369 2,265,659 2,077,949 1,935,486 1,784,510 1,716,095 1,702,596 1,536,703 GMK6350 3,530,647 3,020,877 2,770,597 2,580,648 2,355,757 2,293,232 2,252,337 2,060,809 GMK7550 3,846,135 3,290,812 3,018,168 2,811,245 2,587,426 2,511,710 2,483,941 2,266,090 RT530E-2 298,473 252,938 234,608 218,523 197,155 181,314 173,462 155,198 RT540E - 366,243 335,899 312,871 289,043 269,367 265,705 243,284 RT640E 380,153 329,794 329,491 329,035 296,935 267,349 276,983 246,272 RT700E 541,897 465,884 439,048 428,440 401,052 387,238 383,227 350,028 RT880E 775,300 655,848 626,534 607,389 541,569 495,549 446,579 425,052 RT890E - 736,543 712,795 7,129,359 667,787 644,467 641,902 581,875 RT9130E 1,275,857 1,112,272 1,060,384 1,052,993 983,909 914,183 908,383 822,590 RT9150E 1,281,853 1,117,500 1,065,368 1,057,942 988,533 - - -

MODEL 2017 2016 2015 2014 2013 2012 2011 2010RTC80100 II 1,171,805 1,008,481 924,929 894,921 817,769 789,600 770,493 724,148 RTC8080 II 918,732 788,104 722,809 695,754 634,408 593,669 587,449 528,651 ATC-3200 3,076,523 2,625,637 2,408,103 2,243,005 2,010,031 1,898,325 1,816,528 1,561,390 ATC-3250 3,126,769 2,676,947 2,455,162 2,286,837 2,042,071 1,918,824 1,865,547 1,656,083 HTC-8640 SL 583,943 501,195 459,671 428,155 366,605 330,985 304,703 259,091 HTC-8660 II 459,304 395,565 362,793 444,213 392,606 365,133 356,861 319,285

HYDRAULIC CRANES

BRODERSON

GROVE

LINK BELT

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010GT-900XL 1,111,395 957,338 878,022 866,852 800,915 772,634 774,675 707,347 TT-300XL 546,694 463,693 425,276 384,350 301,422 256,021 219,669 174,521

MODEL 2017 2016 2015 2014 2013 2012 2011 2010RT230XL 286,307 242,627 222,525 207,268 183,314 164,337 166,280 148,133 RT775 611,298 524,382 480,937 457,684 424,012 399,653 395,804 361,732 AC 30 CITY 625,705 530,031 486,118 452,790 377,480 345,707 338,328 292,484 AC 50-1 779,894 667,447 612,149 570,182 513,266 496,611 493,157 453,761 AC 120-1 1,297,618 1,112,413 1,020,249 950,301 869,021 839,574 820,016 748,978

AC 250-1 2,743,893 2,349,153 2,154,525 2,006,813 1,754,334 1,706,584 1,685,908 1,552,627 AC 350 3,709,197 3,173,646 2,910,710 2,711,154 2,438,687 2,365,073 2,322,423 2,110,258 T 340-1XL 352,891 302,884 277,790 278,093 254,761 246,990 239,087 217,579 T 550-1 607,669 523,343 479,984 476,310 444,696 423,162 417,640 382,552 T 560-1 611,818 526,462 482,845 479,379 442,616 426,382 415,687 375,583 T 775 793,365 681,163 624,729 598,563 535,256 501,780 508,061 455,878

TEREX

TADANO

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010108 HYLAB 5 580,366 496,830 455,669 424,428 390,535 378,009 374,839 329,871 138 HLS 969,561 829,149 760,454 708,317 655,445 640,134 640,109 588,271 218 HLS 1,188,507 1,022,642 937,917 873,279 802,240 789,601 792,351 734,566 348 HS 3,203,616 2,722,863 2,498,632 2,327,330 1,960,872 1,843,141 1,730,025 1,478,922 LS-278H 2,986,948 2,540,091 2,329,644 2,169,924 1,764,237 1,644,479 1,551,256 1,385,459 LS 308H II 1,145,024 985,227 903,602 841,653 781,538 758,226 759,564 698,098 HC238H II 1,368,187 1,170,412 1,073,442 1,062,477 988,629 960,200 980,347 890,653 HC278H II 2,238,402 1,914,833 1,756,189 1,770,795 1,676,846 1,644,479 1,672,357 1,533,902

MODEL 2017 2016 2015 2014 2013 2012 2011 20102250T 2,574,898 2,202,687 2,020,194 1,982,148 1,824,536 1,789,459 1,796,773 1,637,814 777T 1,539,696 1,317,128 1,208,004 1,213,447 1,130,999 1,110,326 1,098,341 1,014,908 10000 1,118,371 962,296 882,569 822,060 753,236 720,147 715,196 641,141 1015 1,350,799 1,156,512 1,060,695 987,974 919,306 882,606 890,154 807,748 111 1,007,120 861,268 789,911 735,755 693,536 646,791 625,210 563,837 111B 1,029,667 880,549 807,595 752,227 704,206 657,571 636,476 574,577 12000 1,223,547 1,047,562 960,772 894,902 829,064 817,188 8,273,300 747,998 180 1,007,120 861,268 789,911 735,755 682,867 636,013 613,945 558,467 222 1,068,825 919,663 843,468 785,641 733,014 709,932 693,847 620,786 222B 758,782 684,863 665,631 660,521 590,916 561,841 585,498 550,707 2250 SER 2 3,159,279 2,686,640 2,464,052 2,295,118 2,075,276 1,945,767 1,892,527 1,712,992 2250 SER 3 3,219,742 2,738,058 2,511,210 2,339,042 2,128,625 1,994,277 1,926,321 1,734,474 5000 529,288 453,130 415,587 387,095 365,441 350,347 349,216 292,659 5500 608,153 520,618 477,484 444,749 408,120 390,770 391,460 349,044 555 1,500,884 1,285,010 1,178,547 1,097,748 959,938 928,789 933,053 858,872

777 SER 2 2,282,725 1,941,066 1,780,248 1,658,196 1,525,781 1,460,673 1,453,190 1,331,730 8000 1,059,729 906,259 831,175 774,191 714,876 668,352 653,372 585,318 8500 1,004,184 858,757 787,610 733,612 677,406 643,536 629,800 564,815 999 SER 3 2,621,555 2,229,363 2,008,939 2,031,565 1,851,941 1,832,578 1,836,201 1,621,704

MODEL 2017 2016 2015 2014 2013 2012 2011 2010HC 110 805,279 715,350 694,736 689,399 617,734 587,727 611,324 574,216 HC 165 1,861,267 1,582,690 1,451,563 1,352,044 1,165,270 1,077,334 1,027,166 879,684 HC 275 2,741,062 2,330,991 2,137,868 1,991,297 1,698,436 1,566,020 1,479,815 1,322,290 HC 50 715,498 612,547 561,798 523,281 486,445 452,592 435,239 387,283 HC 60 736,894 629,102 576,981 537,424 491,941 463,697 449,747 398,347 HC 80 828,562 708,569 649,863 605,309 560,649 527,560 519,385 478,570

LINK-BELT

MANITOWOC

TEREX

LATTICE BOOM CRANES

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010 B155 16,623 14,006 12,845 11,785 10,410 9,465 8,518 7,335 B65 11,591 10,047 9,163 8,406 6,907 5,921 5,428 4,202 B265 28,609 23,340 21,407 19,640 16,563 13,960 11,593 10,410 B300 18,628 14,889 13,655 12,528 11,069 9,892 8,949 8,478 B350 50,056 42,131 38,744 35,545 29,935 25,973 22,541 20,249 B400 61,274 45,576 41,823 38,897 33,897 30,376 26,194 23,993

MODEL 2017 2016 2015 2014 2013 2012 2011 2010BMP851 8,791 8,067 8,056 9,941 8,112 9,503 8,547 9,282 BC472RB 353,407 296,752 272,167 195,699 117,012 72,903 46,980 BMP8500 39,796 32,035 27,519 24,525 19,094 16,587 BW151AC-4 155,985 130,929 120,082 115,417 100,927 87,806 84,063 66,597 BW161AC-4 171,585 144,023 132,090 155,173 107,936 96,304 88,798 72,242 BC462EB 490,496 408,633 374,778 309,070 212,518 151,698 112,002 BC772EB-2 544,611 453,716 416,125 376,345 292,531 236,440 197,665 BW900-2 21,841 22,044 19,914 19,327 16,439 14,877 16,225 13,669 BW11AS 103,691 87,028 79,818 71,613 59,479 49,038 45,025 37,278 BW5AS 70,411 58,985 54,098 49,955 44,049 39,686 36,731 29,653 BW9AS 84,958 71,305 65,397 57,753 47,416 43,086 39,101 31,912

MODEL 2017 2016 2015 2014 2013 2012 2011 2010SV208 91,773 78,297 77,437 74,755 67,932 60,937 60,967 54,877 SV210D 135,627 114,637 105,139 96,468 81,849 74,157 65,787 56,872 SV210PD 146,674 123,974 115,504 105,978 91,089 79,491 71,362 61,655 SV210PDB 154,237 130,368 121,427 111,413 97,691 86,694 77,494 65,908 SV212D 146,716 124,009 115,504 105,978 91,089 79,491 71,362 61,655 SV212PD 165,524 139,908 130,313 119,564 100,330 94,697 86,415 71,224 SV212PDB 161,444 136,054 124,782 114,491 101,129 97,064 89,420 73,799 SV216D 161,444 136,054 124,782 114,491 96,073 90,678 86,751 71,763 SV216PD 176,121 148,423 136,126 124,899 111,242 102,172 98,762 78,889 SV216PDB 183,458 154,607 141,798 130,103 111,242 104,727 101,433 82,706

COMPACTION

BEUTHLING

BOMAG

CASE

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010CP-433E 114,371 106,407 98,997 90,318 86,855 85,629 71,995 72,093 CP-56 182,198 170,966 165,405 140,414 133,285 120,794 113,057 101,428 CP-74 261,522 240,119 220,292 194,611 181,461 168,312 155,163 143,041 CS-423E 78,199 75,547 72,986 70,511 77,477 74,289 67,720 66,089 CS-44 127,069 124,758 110,150 100,932 93,524 81,071 83,959 - CS533E 83,779 97,468 81,465 88,408 84,549 77,077 77,637 76,052 CS-54 151,850 139,954 128,090 119,888 111,104 103,312 97,318 89,944 CB-22 39,132 36,692 35,193 32,602 29,525 28,584 27,544 24,972 CB-24 56,028 49,930 42,571 38,642 34,883 30,258 26,980 24,670 CB534D XW 110,714 102,657 95,188 88,261 88,518 75,883 83,238 70,189 CB-64 221,807 191,433 147,379 124,689 100,897 81,542 69,331 62,025 CB14B 32,226 30,120 30,414 28,753 27,320 26,214 25,154 24,137 PS-360C 190,693 175,140 162,166 150,078 137,570 125,065 115,058 105,054 816F II 624,114 570,483 523,380 419,417 350,094 318,896 291,165 263,435 826H 858,359 774,394 710,453 601,078 518,963 463,125 410,571 361,303 836H 1,221,478 1,116,514 1,024,325 880,267 748,882 601,078 499,252 433,564 815F II 862,151 781,882 733,817 679,109 560,534 488,670 459,926 427,587 825H 1,048,533 953,223 874,517 809,319 765,962 722,607 661,186 610,602

MODEL 2017 2016 2015 2014 2013 2012 2011 2010LP6500 24,150 15,694 10,198 6,627 3,924 3,603 1,819 1,757 CC800 29,701 29,615 25,809 24,058 22,425 21,475 19,487 18,600 CS142N 141,557 128,973 118,324 109,504 97,336 82,736 70,569 60,191 CA134D 7,207 65,898 57,709 60,495 52,683 46,252 43,547 41,071 CA150PD 83,926 77,345 76,921 67,409 60,542 50,493 51,422 49,364 CA250PD 875,896 87,048 81,424 81,673 65,169 66,642 60,180 63,213 CA602PD 93,129 87,451 82,117 77,111 73,742 67,992 63,846 59,952 CC222C HF 197,275 180,294 165,407 153,077 131,448 108,153 90,515 81,198 CC224C HF 197,275 180,294 165,407 153,077 133,110 113,144 96,172 CC232C HF 218,719 199,892 183,387 169,715 143,093 121,463 109,817 98,502 CC234C HF 223,009 203,812 186,983 173,044 153,077 126,455 104,463 CC424C HF 248,796 227,329 208,558 193,010 159,731 143,093 126,455 CC722C 347,703 317,476 291,263 269,548 232,944 176,371 153,077 136,438

CATERPILLAR

DYNAPAC

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MODEL 2017 2016 2015 2014 2013 2012 2011 2010HD10VV 26,424 24,245 24,143 22,656 20,007 17,887 16,546 17,314 HD70HV 138,669 127,003 116,516 102,935 88,230 72,722 66,841 60,958 HW90B 10T 121,896 111,061 101,890 94,294 73,002 60,835 51,102 44,105 3205PB 77,740 72,086 72,005 66,840 62,495 54,960 528,721 49,945 3307PB 77,740 72,086 72,005 66,840 62,495 54,960 52,826 49,945 3412P 93,957 90,905 87,952 85,095 82,318 77,323 69,018 74,389 3520 97,422 92,702 99,079 83,940 85,797 75,389 76,682 71,648 3520PB 231,024 212,117 194,603 1,719,163 147,742 136,996 123,565 110,135

MODEL 2017 2016 2015 2014 2013 2012 2011 2010C550H 121,570 111,537 102,328 94,699 87,596 80,494 73,391 66,916 C560H 133,727 122,691 112,561 104,169 94,699 82,863 73,391 65,003 C766D 113,403 103,838 95,264 84,160 67,114 54,544 47,726 41,760 C812D 81,118 72,965 77,882 65,554 59,897 55,316 52,397 48,061 C815D 81,815 75,183 68,975 60,935 55,505 50,377 45,552 41,187 C835D 143,736 131,828 120,942 106,844 96,310 90,291 83,670 77,533 C840D 158,909 146,213 135,999 120,145 102,123 93,112 87,706 82,613 C852D 205,019 188,080 172,551 152,436 138,056 126,551 113,609 101,988

MODEL 2017 2016 2015 2014 2013 2012 2011 2010VMT160 45,042 41,328 36,962 33,056 28,685 26,440 23,646 20,661 VMT400 59,300 54,416 49,924 44,105 36,847 33,497 31,263 28,472 VMT500 68,308 62,683 57,507 50,804 44,105 39,080 421,306 32,381 VM115D 87,888 82,776 78,421 78,465 74,705 65,957 63,913 59,854 VM115PD 389,168 200,857 103,666 53,504 33,095 23,015 7,356 11,511 VM132D 116,029 105,485 95,890 87,731 78,994 70,298 65,479 61,192 VM146D 195,876 179,692 164,856 145,638 125,649 109,943 97,092 83,956 VM200D 201,232 184,765 169,509 149,748 130,690 111,631 95,296 88,489 VM46D 82,393 72,674 64,101 56,542 49,873 48,869 38,801 34,567 VM75PD 166,607 138,684 115,439 95,534 79,986 66,580 55,421 45,541 VM1500M 34,789 31,788 29,164 25,765 20,917 17,092 14,541 12,500

HYPAC

JCB

HAMM

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MODEL 2017 2016 2015 2014 2013 2012 2011 20103000 11,321 10,384 9,526 8,926 8,677 8,378 7,778 7,181 4000 11,674 10,706 9,823 9,268 8,976 8,677 8,378 7,778

MODEL 2017 2016 2015 2014 2013 2012 2011 2010R2000H 7,949 7,249 6,649 6,052 5,535 4,958 4,380 4,150 MRH-800DS2 16,137 14,731 13,516 11,940 9,503 8,528 7,311 6,336 MRH800GS 8,783 7,657 6,675 6,742 5,073 5,272 4,619 3,404 V30-4E 9,552 8,719 7,999 7,067 5,848 5,361 4,776 4,289 AR-13D 30,584 28,051 25,735 22,737 19,895 18,474 15,986 14,922 AR-13H 24,373 22,354 20,509 18,119 15,986 12,789 11,012 10,302 MTR40F 3,359 2,939 2,641 2,656 2,477 2,151 2,214 1,912 MTX60 3,023 2,719 2,528 2,357 2,017 1,915 1,526 1,510 MTX70 4,470 3,753 3,186 2,784 2,413 1,831 1,508 1,358 MTX80 4,949 3,907 3,370 2,961 2,531 2,051 1,798 1,267

MODEL 2017 2016 2015 2014 2013 2012 2011 2010AR12 31,734 29,105 26,702 23,589 21,905 18,816 16,288 14,042 AR16 33,998 31,184 28,609 25,275 23,028 19,939 17,412 15,165 AR20 35,889 32,917 30,199 26,680 23,589 20,781 17,973 15,445 AR23 38,809 35,689 32,742 28,925 25,275 22,466 19,939 17,692 AR26 41,071 37,769 34,650 30,611 26,680 23,589 21,063 18,816 AR33 46,067 42,273 38,782 34,261 28,925 25,836 23,309 21,063 AR40 47,577 43,659 40,053 35,384 30,048 27,240 24,433 21,905 P33/24FCR 28,464 26,761 24,550 22,402 18,545 16,415 15,085 12,903 P33/24HHMR 7,411 7,407 7,402 7,398 7,395 7,390 7,386 7,382 RX1510C 28,464 26,761 24,550 22,402 18,545 16,415 15,085 12,903 P35K 48,462 44,275 40,619 35,884 30,679 27,118 23,558 19,448 P48K 51,421 46,978 43,098 38,074 33,419 29,858 26,844 21,639 P54KA 68,408 62,863 57,672 50,949 43,279 36,705 32,048 27,666

MAULDIN

MULTIQUIP

RAMMAX

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010SW320-1 47,331 43,310 38,847 35,994 33,109 31,291 27,995 24,984 SW652 89,045 95,746 86,751 84,285 77,100 66,460 62,574 55,412 SW800 132,885 118,630 107,131 95,347 85,307 75,346 63,931 60,048 SW990 145,246 124,219 110,823 94,470 84,324 74,734 69,353 68,534 SV510T-III 201,836 185,710 170,376 150,515 124,956 106,496 96,558 88,036 SV510TB-III 115,972 115,847 113,498 122,043 116,438 107,897 115,223 115,098 SV510TF-III 222,387 204,014 187,169 166,001 145,461 125,496 109,809 96,975 R2H-2 133,305 121,455 111,427 103,119 83,641 66,455 49,268 36,526 TW330-1 60,763 55,760 51,155 47,342 42,848 38,652 34,758 31,255

MODEL 2017 2016 2015 2014 2013 2012 2011 2010WBR650 17,766 16,218 14,879 13,145 11,122 9,606 7,837 6,825 2500 10,657 9,719 8,916 7,821 6,921 6,619 6,318 5,656 TR24 33,963 31,033 28,471 25,150 22,276 19,641 17,006 14,611 3100 18,727 17,177 15,758 13,922 12,608 11,821 11,295 9,720 4100 30,126 27,704 25,416 22,455 19,959 17,741 15,248 13,861 6100 45,003 41,385 37,969 33,544 27,999 24,672 22,731 20,791 SD66XC 91,269 83,977 77,043 68,064 58,421 50,763 45,942 41,689 SD84XC 136,063 127,554 117,799 113,843 103,736 89,796 88,184 79,745

MODEL 2017 2016 2015 2014 2013 2012 2011 20101-71HO 7,962 7,268 6,668 5,890 5,378 4,917 4,609 4,303 2-65HO 10,730 9,795 8,986 7,939 7,171 6,147 5,635 5,378 TC400 405,072 365,448 335,274 287,691 235,385 193,537 159,132 TC550 572,022 522,867 479,695 392,306 329,537 277,230 233,224

MODEL 2017 2016 2015 2014 2013 2012 2011 2010SD116F 193,644 178,174 163,461 144,405 127,078 115,524 106,861 95,309 SD160DX 124,531 126,408 116,931 113,307 107,829 110,749 87,630 100,422 SD160F 240,627 220,934 202,691 179,064 153,071 138,630 124,189 112,637 SD200F 291,081 267,258 245,191 216,610 184,839 153,071 138,630 127,078 SD45D 62,463 62,150 55,460 52,109 52,177 46,451 46,481 43,166 CR30 78,194 71,755 65,830 60,921 54,829 47,213 43,863 40,817

SAKAI

STONE

TEREX

VOLVO

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DD118HF 117,463 105,682 104,927 91,567 80,466 74,706 61,866 63,689 DD118HFA 210,421 169,260 130,204 113,705 110,341 70,877 64,000 44,777 DD138HF 184,740 152,104 128,244 119,349 88,497 79,875 49,552 50,031 DD138HFA 206,124 163,912 133,599 102,158 83,857 72,516 52,123 43,296 DD14S 39,316 36,060 33,082 28,949 26,206 24,378 22,854 21,535 DD16 32,754 28,500 26,494 22,287 22,821 22,754 16,301 15,469 PT125R 94,318 87,615 80,193 77,483 68,892 64,086 62,299 57,312 PT240R 156,304 143,405 131,564 121,756 105,875 89,993 82,053 64,583

MODEL 2017 2016 2015 2014 2013 2012 2011 2010RT56-SC 50,909 38,657 29,353 22,289 17,016 13,613 9,950 8,182 RD12A 20,225 18,081 16,095 14,956 13,049 11,868 10,128 9,060 RD7H 14,944 13,641 12,515 11,058 10,028 8,743 8,485 8,228 RS800A 12,511 11,421 10,478 9,257 8,228 7,200 6,172 5,399 RSS800A 13,205 12,056 11,060 9,773 8,743 7,715 6,943 5,915 RT82-SC 26,505 24,444 25,309 23,499 19,750 18,386 16,770 14,551 RD12A 17,499 19,890 17,838 16,655 14,364 12,729 13,600 11,864 RD16 35,798 32,832 30,123 26,612 22,886 19,691 18,362 17,027 RD27-120 38,946 36,064 37,076 35,715 34,493 32,541 30,923 28,322

MODEL 2017 2016 2015 2014 2013 2012 2011 2010DVH550 10,080 9,201 8,442 7,457 6,686 5,915 4,835 4,526 DVH655E-2 15,292 13,960 12,808 11,315 10,541 9,773 8,228 6,929 TRC66 31,616 28,873 26,488 23,400 19,286 16,200 13,628 11,571 TRC86 32,309 29,507 27,070 23,914 19,801 16,714 14,144 12,086

WACKER

WEBER

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010SF-2204B HVW 457,720 104,287 365,201 335,221 296,232 254,574 231,431 208,288 SF-6004 I 613,913 537,236 491,141 450,588 398,061 356,404 324,003 286,975 SF-6004 II 621,007 543,484 496,852 455,828 402,690 365,662 333,261 291,603

MODEL 2017 2016 2015 2014 2013 2012 2011 2010COMMANDER II 149,295 146,204 133,959 122,899 108,571 91,299 86,363 78,961 CURB CADET 36,657 31,727 29,155 26,748 23,680 21,504 20,085 18,668 GT-3300 183,806 166,141 152,226 139,657 123,377 108,571 91,299 86,363 GT-6000-78 98,021 85,030 78,138 71,686 63,330 54,823 50,092 46,788 GP-2600 386,932 303,485 279,899 256,788 226,852 212,674 207,949 198,496 GP-4000 487,148 429,140 395,788 363,109 320,779 281,299 271,428 261,559

MODEL 2017 2016 2015 2014 2013 2012 2011 2010M-1000 179,252 159,103 145,780 133,743 118,152 108,700 99,248 92,159 M-8100 249,100 216,854 198,261 181,891 160,688 146,510 118,152 113,427 M-8800 266,189 229,610 209,924 192,591 170,140 155,962 137,057 118,152

MILLER FORMLESS

CONCRETE EQUIPMENT

PAVERS

CMI TEREX

GOMACO

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 201018" X30' 21,391 19,574 17,957 16,000 14,838 13,381 12,510 11,346 18" X 50' 27,163 24,556 22,529 20,072 18,618 16,873 15,709 14,546 24" X 30' 23,016 20,998 19,265 17,164 15,709 13,963 13,092 12,217 24" X 40' 29,256 26,693 24,488 21,818 19,201 17,746 16,000 14,838 24" X 50' 29,256 26,693 24,488 21,818 19,201 17,746 16,000 14,838 24" X 60' 34,327 31,319 28,733 25,601 22,692 20,364 18,910 17,746 24"X 70' 36,668 33,454 30,691 27,346 24,727 22,110 19,492 18,037 24" X 80' 39,398 35,945 32,976 29,382 27,673 24,727 22,110 20,072 30" X 30' 31,206 28,471 26,120 23,274 20,364 18,910 17,164 16,000 30" X 40' 33,157 30,250 27,754 24,727 21,818 19,492 18,618 16,873 30" X 50' 35,498 32,387 29,713 26,473 24,146 21,238 19,201 18,037 30" X 60' 35,888 32,742 30,038 26,764 24,727 21,818 19,492 18,618 30" X 70' 39,790 36,301 33,305 29,672 26,764 24,727 22,692 20,364 30" X 80' 41,350 37,724 34,609 30,836 28,219 25,892 23,564 21,238 36" X 30' 33,143 30,250 27,754 24,727 21,818 19,492 18,618 16,873 36" X 40' 35,484 32,387 29,713 26,473 24,146 209,638 19,201 18,037 36" X 50' 38,993 35,588 32,651 29,090 26,182 24,146 21,818 19,492 36" X 60' 43,284 39,505 36,242 32,291 29,090 26,473 24,727 22,110 36" X 70' 45,624 41,640 38,202 34,036 30,836 28,219 26,182 24,146 36" X 80' 47,963 43,776 40,162 35,782 32,291 29,382 27,346 25,018 42" X 40' 40,944 37,369 34,284 30,547 27,636 25,018 23,274 20,946 42" X 50' 42,113 38,436 35,262 31,418 28,801 26,182 24,146 21,818 42" X 60' 40,944 37,369 34,284 30,547 27,636 25,018 23,274 20,946

CONVEYORS

AGGREGATE

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 201036" 180,390 163,712 150,196 133,819 113,456 98,911 93,092 81,456 45" 196,073 177,947 163,254 145,457 122,183 116,366 113,456 104,728 54" 286,270 263,165 241,435 215,114 191,860 186,044 174,416 151,160 66" 449,086 412,838 378,751 337,458 314,186 296,731 273,458 256,004

MODEL 2017 2016 2015 2014 2013 2012 2011 201020" X 33" 59,438 54,809 50,282 44,801 41,602 38,401 34,910 32,000 30" X 33" 62,138 57,299 52,568 46,837 43,637 40,145 37,237 33,746 40" X 34" 80,868 74,642 68,480 64,001 59,346 55,273 51,782 47,418 50" X 42" 123,386 113,887 104,484 931,052 81,456 76,801 72,146 65,165

MODEL 2017 2016 2015 2014 2013 2012 2011 201010" X 16" 60,059 55,164 50,610 45,091 41,602 38,690 35,491 32,582 10" X 24" 72,070 66,196 60,731 54,110 49,164 45,382 42,182 38,983 15" X 24" 85,243 78,296 71,832 64,001 59,346 54,401 50,910 46,546 18" X 30" 105,268 96,803 88,811 79,129 74,474 68,656 62,837 59,346 12" X 36" 119,975 110,327 101,218 90,184 79,129 75,637 70,982 64,001 12" X 42" 132,146 121,004 111,013 98,911 93,092 81,456 76,801 72,146 22" X 36" 119,975 110,327 101,218 90,184 79,129 75,637 70,982 64,001 16" X 36" 131,586 121,004 111,013 98,911 93,092 81,456 76,801 72,146 12" X 48" 136,033 124,564 114,278 101,819 96,001 87,272 76,801 73,309 16" X 48" 240,973 220,656 202,436 180,365 168,730 151,274 122,183 116,366 24" X 36" 143,196 131,681 120,808 107,639 107,639 98,911 93,092 84,947 22" X 48" 217,654 199,301 182,845 162,912 128,003 116,366 107,639 107,639 27" X 42" 163,240 149,477 137,135 122,183 116,366 107,639 104,728 98,911 30" X 42" 163,240 149,477 137,135 122,183 116,366 107,639 107,639 98,911 32" X 42" 233,200 213,538 195,906 174,548 162,912 128,003 116,366 107,639 36" X 48" 310,934 284,717 261,209 232,730 203,639 192,004 180,365 168,730 42" X 48" 349,801 320,306 293,860 261,821 244,367 232,730 203,639 192,004 54" X 60" 652,961 597,904 548,536 488,735 442,189 389,824 372,368 343,278

CRUSHERS

CONE

HAMMERMILL

JAW

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MODEL 2017 2016 2015 2014 2013 2012 2011 201024" X 20" D 98,729 91,110 83,587 74,474 68,656 64,001 59,346 54,983 30" X 18" D 107,984 99,650 91,423 81,456 74,474 68,656 64,001 60,510 30" X 25" D 169,690 156,595 143,664 128,003 122,183 116,366 104,728 93,092 30" X 25" T 185,038 170,830 156,725 139,638 128,003 128,003 116,366 113,456 30" X 18" T 161,976 149,477 137,135 122,183 113,456 101,819 93,092 87,272 30" X 36" D 154,198 142,358 130,603 116,366 104,728 93,092 86,111 79,129 41" X 32" D 177,329 163,712 150,196 133,819 128,003 122,183 116,366 107,639 40" X 30" D 185,038 170,830 156,725 139,638 128,003 128,003 116,366 113,456 40" X 36" D 185,038 170,830 156,725 139,638 128,003 128,003 116,366 113,456 40" X 26" D 150,343 138,799 127,339 113,456 98,911 90,184 84,947 76,801 55" X 30" D 323,818 298,954 274,270 244,367 226,913 209,459 197,820 180,361 54" X 24" D 269,845 249,126 228,557 203,639 186,185 151,274 139,638 128,003 54" X 30" D 300,686 277,600 254,677 226,913 209,459 197,820 180,365 145,457 41" X 36" D 185,038 170,830 156,725 139,638 133,819 128,003 122,183 116,366

ROLL

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 201030" X 6' 30,128 27,758 25,466 22,692 20,072 19,201 17,746 16,000 36" X 6' 33,682 30,961 28,405 25,309 23,274 21,238 19,782 18,618 30" X 8' 35,152 32,386 29,712 26,473 24,146 22,400 19,782 18,910 30" X 10' 38,242 35,233 32,324 28,801 26,764 25,018 22,981 21,238 36" X 8' 38,328 35,233 32,324 28,801 26,764 25,018 22,981 20,364 30" X 12' 39,014 35,945 32,976 29,382 27,346 25,309 23,274 21,818

MODEL 2017 2016 2015 2014 2013 2012 2011 201036" X 12' 50,311 46,266 42,446 37,819 34,910 32,582 30,547 28,21942" X 12' 56,503 51,961 47,670 42,473 38,690 35,782 33,164 30,83636" X 14' 56,114 51,604 47,344 42,182 38,690 35,201 32,873 30,54748" X 14' 73,364 67,466 61,896 57,311 51,782 48,292 44,801 41,60242" X 16' 69,275 63,706 58,445 52,073 48,292 44,801 41,602 38,11136" X 18' 68,501 62,994 57,793 51,491 47,711 44,219 41,020 37,23748" X 16' 83,593 76,873 70,526 62,837 57,600 52,946 49,164 45,38242" X 18' 78,949 72,601 66,607 61,674 57,311 52,073 48,582 45,09136" X 22' 82,046 75,451 69,221 61,674 56,729 51,782 48,292 44,80148" X 20' 97,524 89,684 82,279 73,309 66,329 62,837 58,182 53,81942" X 22' 83,418 76,712 70,378 65,165 60,510 55,565 50,910 47,41848" X 26' 119,971 110,327 101,218 90,184 81,456 77,964 70,982 66,329

MODEL 2017 2016 2015 2014 2013 2012 2011 201072" X11' 144,164 131,681 120,808 107,639 98,911 93,092 81,456 76,801 72" X14' 155,854 142,358 130,603 116,366 107,639 107,639 98,911 93,092 60" X 20' 171,439 156,595 143,664 128,003 116,366 107,639 107,639 98,911 72" X 16' 163,646 149,477 137,135 122,183 116,366 107,639 104,728 96,001 60" X 22' 218,195 199,301 182,845 162,912 128,003 116,366 107,639 107,639 72" X 18' 202,612 185,066 169,786 151,274 122,183 116,366 107,639 104,728 72" X 20' 218,195 199,301 182,845 162,912 128,003 116,366 107,639 107,639 72" X 22' 225,989 206,420 189,376 168,730 151,274 122,183 116,366 107,639

APRON FEEDERS

STANDARD

HEAVY DUTY

EXTRA HEAVY DUTY

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 20104' X 10'-2 43,742 39,931 36,634 32,641 29,178 26,459 24,481 22,502 4' X 14'-2 43,411 39,629 36,357 32,393 28,190 26,211 23,738 21,761 4' X 12'-3 40,482 369,062 33,858 30,168 27,200 24,481 22,502 21,018 5' X 14'-2 45,066 41,141 37,743 33,629 29,921 26,952 24,481 22,502 6' X 16'-2 37,777 34,486 31,638 28,190 25,470 23,491 209,965 19,288 4' X 14'-3 43,136 39,325 36,078 32,146 28,190 25,965 23,738 21,513 4' X 14'-2 52,026 47,493 43,571 38,823 35,114 32,146 28,684 26,459 5' X 16'-3 41,476 37,812 34,690 30,909 27,695 24,975 22,749 21,018 5' X 14'-3 47,448 43,257 39,686 35,361 32,393 28,684 26,211 23,738 5' X 16'-2 48,049 43,863 40,242 35,855 32,887 29,426 26,952 24,727 4' X 12'-2 38,770 35,393 32,471 28,930 26,459 23,986 22,254 20,524 5' X 14'-2 52,358 47,796 43,851 39,070 35,361 32,393 29,178 26,459 6' X 16'-3 44,464 40,536 37,189 33,136 29,426 26,459 24,481 22,502 6' X 16'-2 63,295 57,780 53,009 47,230 42,779 39,070 35,607 32,641 5' X 16'-3 48,112 43,863 40,242 35,855 32,887 29,426 26,952 24,727 5' X 16'-2 63,295 57,780 53,009 47,230 43,520 40,305 36,844 33,383 6' X 20'-2 43,742 39,931 36,634 32,641 28,930 26,459 23,738 21,513 5'X 16'-2 46,723 42,653 39,131 34,867 30,909 27,695 25,470 23,491 5' X 14'-3 59,727 54,452 49,956 44,511 39,812 35,855 32,887 29,426 7' X 20'-2 45,066 41,141 37,743 33,629 29,921 27,200 24,727 22,502 6' X 16'-2 54,015 49,309 45,237 40,305 36,350 33,629 30,414 27,695 8' X 20'-2 47,385 43,257 39,686 35,361 32,393 28,684 26,211 23,738 6' X 16'-3 50,103 45,678 41,907 37,339 34,371 30,909 27,942 26,211 6' X 20'-2 71,577 65,341 59,946 53,411 48,219 43,520 39,812 35,855 5' X16'-3 59,727 54,452 49,956 44,511 40,058 36,350 33,136 29,674 6' X 20'-3 39,154 35,696 32,748 29,178 26,459 23,986 21,761 19,534 6' X 16'-3 74,018 65,341 59,946 53,411 46,982 42,532 38,328 35,114 7' X 20'-3 50,767 46,284 42,463 37,834 34,618 30,909 27,695 25,470 6' X 20'-3 70,347 64,134 58,838 52,423 46,489 41,543 38,081 35,114 8' X 20'-3 71,524 66,241 42,991 38,304 34,668 31,516 27,637 25,697

SCREENS

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 20101090XP 40,333 38,360 35,336 32,418 29,036 26,036 23,348 20,971 1490XP 49,288 45,965 42,342 38,846 34,921 30,380 26,885 24,197 65XP 25,622 23,346 21,418 19,267 16,590 14,182 11,239

MODEL 2017 2016 2015 2014 2013 2012 2011 2010BC1500 24,155 26,642 28,854 29,311 28,646 27,396 27,447 25,254

MODEL 2017 2016 2015 2014 2013 2012 2011 2010643J 284,510 259,612 238,176 207,110 178,271 133,703 107,488 91,757 843J 309,960 282,615 259,280 225,461 183,515 133,703 115,352 103,555 703G 315,705 287,256 263,538 229,164 199,011 172,878 150,177 753J 418,845 381,201 349,725 304,110 249,580 211,829 180,361 153,581

MODEL 2017 2016 2015 2014 2013 2012 2011 2010726 379,077 345,636 317,097 285,521 238,426 206,047 188,385 167,781

BUNCHERS

TIGER CAT

FORESTRY EQUIPMENT

BRUSH CHIPPERS

BANDIT

VERMEER

DEERE

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 20101070E 481,726 372,951 322,921 286,395 250,629 220,781 188,207 154,197 1270E 740,051 678,921 622,960 519,084 414,219 346,056 289,110 753JH 372,951 322,921 286,395 250,629 220,781 188,781 154,197 139,720

MODEL 2017 2016 2015 2014 2013 2012 2011 2010320D FM 392,927 380,184 301,411 285,679 263,716 221,727 203,732 169,911 324D FM 519,812 483,022 443,140 396,241 320,767 247,987 207,555 159,036 325D FM 563,534 513,814 471,389 423,899 324,632 254,876 211,949 182,438 330D FM 653,181 597,948 548,576 490,972 389,022 313,900 246,827 195,852

MODEL 2017 2016 2015 2014 2013 2012 2011 20102154D 366,808 293,726 279,389 258,471 199,687 166,154 2454D 469,411 430,065 374,481 315,140 264,514 222,092 2954D 544,246 499,308 416,091 344,760 285,319 236,126 3754D 573,272 526,355 457,699 356,648 276,402 214,212

MODEL 2017 2016 2015 2014 2013 2012 2011 2010DX225LL 321,536 277,471 254,456 228,563 190,469 146,993 119,724 97,955 DX300LL 345,294 314,407 288,446 259,457 215,295 165,611 132,489 99,366

MODEL 2017 2016 2015 2014 2013 2012 2011 2010ZAXIS 210F-3 348,960 336,508 308,723 276,639 240,556 216,500 194,850 ZAXIS 240F-3 492,073 460,484 422,462 378,876 318,736 267,618 224,698 ZAXIS 290F-3 568,913 518,022 475,249 427,027 353,823 292,826 242,339 ZAXIS 370F-3

TREE HARVESTERS

LOG LOADERS

DEERE

CATERPILLAR

DEERE

DOOSAN

HITACHI

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010210 LX TL 348,582 317,400 291,193 260,606 229,808 191,901 163,472 125,565 240 LX TL 426,778 339,460 311,431 280,262 235,886 210,195 172,827 128,827 290 LX TL 429,066 360,123 330,399 296,610 242,892 214,867 177,498 135,459 370 LX TL 453,815 413,220 379,101 338,788 300,882 255,868 201,377 163,472

MODEL 2017 2016 2015 2014 2013 2012 2011 2010154-D 211,955 195,605 178,068 163,365 146,685 115,252 94,297 78,581 254 337,376 299,927 273,037 250,493 225,264 183,355 130,967 110,012 304-A 500,324 440,110 400,652 367,570 330,038 246,219 188,594 151,922

MODEL 2017 2016 2015 2014 2013 2012 2011 2010517 GR 388,230 355,048 325,732 293,042 253,081 215,785 205,129 199,801 527 CA 485,213 441,671 405,204 362,306 327,674 274,393 239,762 223,777

MODEL 2017 2016 2015 2014 2013 2012 2011 2010548H 207,038 200,414 181,920 166,899 149,235 123,585 109,594 97,187 540H 192,713 161,221 133,424 110,420 94,317 80,562 640H 218,614 199,514 183,040 164,901 149,302 133,703 106,963 85,570

CATERPILLAR

DEERE

SKIDDERS

LINK-BELT

PETTIBONE

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010CROSSWIND FSX 117,608 97,719 89,374 81,994 73,530 64,339 52,230 47,795 EAGLE F 162,272 153,596 140,479 128,880 115,576 101,130 86,682 79,459 GEOVAC 159,450 140,471 128,475 117,867 105,699 87,317 75,828 66,117 ROAD WIZARD 140,471 128,475 117,867 105,699 91,913 78,126 71,233 64,339

MODEL 2017 2016 2015 2014 2013 2012 2011 2010210 W/DIESEL 53,564 40,958 37,461 30,367 30,821 27,690 24,320 21,911 600 101,597 99,198 90,726 83,235 74,644 69,346 64,530 52,010

MODEL 2017 2016 2015 2014 2013 2012 2011 2010PR-300BT 416,395 381,225 349,747 313,645 275,831 238,015 PR-600 707,748 648,894 595,316 533,865 484,927 458,234 PR-800-7 719,544 659,708 605,236 542,763 493,824 462,682

MODEL 2017 2016 2015 2014 2013 2012 2011 2010PM-102 423,912 388,108 356,063 319,309 294,746 257,903 PM-200 395,309 422,929 370,053 346,095 322,117 304,723

PAVEMENT MILLERS

ROAD MAINTENANCE

BROOMS & SWEEPERS

ELGIN

TYMCO

CMI TEREX

CATERPILLAR

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010W100 279,331 270,055 261,911 240,191 220,359 197,612 183,825 170,038 W120F 419,924 413,734 403,643 341,403 313,214 280,088 228,788 190,275 W130F 456,252 445,304 408,591 374,854 336,160 320,260 299,818 277,105 W150 533,929 455,330 416,872 382,452 324,974 304,361 281,648 260,629 W2000 641,702 620,736 569,117 525,792 471,518 438,513 396,076 355,997

WIRTGEN

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010AP-1000D 445,962 409,500 375,687 331,892 260,407 239,983 AP-500E 399,803 387,115 336,803 297,541 241,111 195,383 AP-600D 425,378 390,599 385,348 316,573 247,643 206,794

MODEL 2017 2016 2015 2014 2013 2012 2011 2010CR352L 314,047 288,370 264,560 233,718 169,752 135,311 CR452 304,039 265,218 231,354 192,111 184,664 161,735 CR552 312,578 287,021 263,332 232,625 186,100 154,267

MODEL 2017 2016 2015 2014 2013 2012 2011 20101000F 58,476 53,228 48,833 43,140 37,483 34,181 700B 47,931 43,630 40,027 35,361 30,410 27,345

MODEL 2017 2016 2015 2014 2013 2012 2011 2010RP-170 279,926 257,039 235,816 208,326 156,858 142,151 RP-190 303,645 278,818 256,361 226,476 168,030 150,984

ROADTEC

PAVERS

CATERPILLAR

CEDARAPIDS

LEE BOY

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010D19-42 57,871 52,666 48,317 43,243 38,821 32,677 D30-32 109,654 100,243 91,966 82,309 71,252 62,899 D36-32 128,097 116,701 107,065 95,822 77,394 71,252 D46-32 127,922 116,701 107,650 95,228 77,943 71,255 D62-22 248,432 227,419 208,641 186,729 159,702 140,047 D80-23 424,949 389,005 356,886 319,406 285,008 248,153 HHK12A 562,207 514,684 472,187 422,589 380,830 361,173 HHK14A 617,773 585,553 518,856 464,365 422,598 380,830 100 VIBRO 142,459 131,663 120,762 108,106 100,753 87,222 200 VIBRO 226,520 206,471 189,423 169,530 140,047 117,934 300 VIBRO 262,633 239,288 219,522 196,558 181,816 140,057

MODEL 2017 2016 2015 2014 2013 2012 2011 2010230M 42,148 38,857 35,649 31,905 29,610 26,167 328M 43,362 39,997 36,676 32,824 30,759 27,315 428M 51,459 47,244 43,343 38,792 35,725 31,905 625M 54,804 50,319 46,164 41,316 38,792 33,971

PILE DRIVERS

AMERICAN PILEDRIVING

TRAMAC

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010

MAGNUMMTP4000 22,226 18,189 18,660 17,843 15,635 14,683

MAYCOC-30HD 23,713 21,681 19,891 17,101 15,714 13,634 LS-300 40,113 36,814 33,774 29,037 25,968 23,135 LS-600 67,835 62,256 57,115 49,104 43,202 38,717

PIONEERPP44S10L 46,059 39,723 34,258 29,339 25,023 21,735 18,882 PP63 28,081 22,769 18,796

PUMPS

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Section VIJanuary 2018

MODEL 2017 2016 2015 2014 2013 2012 2011 2010XAS185JD7 12,923 12,494 10,305 10,311 8,474 7,597 7,817 7,576

MODEL 2017 2016 2015 2014 2013 2012 2011 2010C185WKUB 19,156 18,552 16,842 15,395 14,144 12,874 11,675 HP1600WCU 176,097 149,717 134,366 114,498 103,696 86,406 74,938 64,992P185WJD 15,926 14,614 14,377 13,389 12,260 11,721 10,703

MODEL 2017 2016 2015 2014 2013 2012 2011 2010HP1600WCU 159,161 144,525 131,235 128,730 108,209 103,113 92,060 79,374

MODEL 2017 2016 2015 2014 2013 2012 2011 2010185 13,527 12,911 12,116 11,228 10,378 9,886 9,748 8,515 375 50,016 42,564 36,222 30,223 26,406 22,267 19,522 16,135 750 103,654 84,882 69,510 56,923 46,615 38,172 30,905 27,045

MODEL 2017 2016 2015 2014 2013 2012 2011 2010D185P3JD 12,303 11,956 11,559 11,241 10,984 10,163 D210Q6JD 13,857 13,710 12,468 11,556 10,739 9,978 9,474 8,665

SULLIVAN-PALATEK

AIR COMPRESSORS

ATLAS COPCO

DOOSAN

INGERSOLL RAND

SULLAIR

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Section VIJanuary 2018

MODEL KW 2017 2016 2015 2014 2013 2012 2011 20103412 401-600 107,728 103,395 99,237 95,246 93,968 85,351 G3306TA 101-200 75,068 74,637 67,067 79,116 73,359 71,359 72,303XQ100 51-100 95,111 80,168 67,572 56,956 50,670 41,440 35,555 29,850XQ1000 801-1000 325,745 317,273 305,584XQ20 20-50 24,350 21,171 20,036 16,449 15,945XQ2000 1501-2000 869,930 813,582 761,389 712,307 666,390 544,694 586,854 544,854XQ400 201-400 285,460 247,029 213,771 184,990 160,085 138,533 123,010 109,585

GENERATORS

CATERPILLER

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Section VIIJanuary 2017

Crude Oil in Storage

Casing and Tubing

Drilling Equipment

Gas Compressor

Pipeline

Oil Storage Tanks

PETROLEUM RELATEDSection VII

All petroleum related items are shown as current market value. Items with Economic Life shouldhave Depreciation Tables applied to determine Fair Cash Value.

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Section VIIJanuary 2017

This Schedule is available on the Oklahoma Tax Commission website. www.tax.ok.gov(select- Ad Valorem, select- Publications, select Business Personal Property ValuationSchedule.)

Oklahoma City, OK 73118(405) 319-8200

Oklahoma Tax CommissionAd Valorem Division

3700 N. Classen Blvd.

Personal Property Valuation ScheduleIntroduction

This schedule has been prepared by the Ad Valorem Tax Division, pursuant to 68 O.S.2011, § 2875 D4, to help achieve equity in the assessment of the personal property ofcommercial and industrial establishments through uniform application of valuationguidelines. It is the goal of this Division that equity be realized within and between allclasses of property throughout all taxing jurisdictions in Oklahoma.

None of the content of this schedule is intended, in any way, to relieveproperty owners or assessing officials of their obligations by law to report,value, or assess personal property at its true and full market value.Application of the valuation guidelines, procedures, and rates contained inthis publication, together with sound judgment on the part of assessmentofficials, will help determine the validity of values received from a variety ofcommercial operations. Methodologies contained herein are intended onlyto provide the user with an approximation of value for the personalty"typical" for that class, not an absolute value. The replacement cost lessnormal depreciation tables are provided to determine estimated marketvalue based on adjustments to information obtained from property owners.

Petroleum Equipment

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Section VIIJanuary 2017

Economic Life: 20 years

Economic Life: 20 Years2" 3" 4" 6" 8" 10" 12"

Manual 6,936 8,949 12,548 24,296 40,576 52,749 65,937Electronic 9,349 12,598 15,742 29,572 45,398 59,018 73,773Add for:Gas Sampler 1,303 1,303 2,609 2,609 3,915 3,915 5,210Electric Field Measure 4,788 4,788 4,788 4,788 4,788 4,788 4,788Building 3,047 3,128 3,505 3,937 4,875 5,118 6,398Shed 400 400 400 400 500 750 800Meter Setting: 1,095 1,095 1,848 2,330 2,330 3,500 3,500

GAS COMPRESSORS

PETROLEUM PRODUCTS IN STORAGEThe Value of Petroleum Products in Storage is the average of the NYMEX of the previous twelve months.

CRUDE OIL IN STORAGE

Sweet : 53.58 per barrel Sour: 41.58 per barrel

Small production under 50 horsepower

PIPELINE COMPRESSOR

VALUES ARE ESTIMATES PER HORSEPOWER

Due to the various components of compressor systems, requested information should include but not be limited to the following:Compressor Type: year, fuel, BHP, stages, discharge pressure, etc.Compressor Equip.: turbine or recipitating, cooling, controls, piping, skids, measurement system, etc.Site Preparation: leveling, gravel, concrete, electrical service, fencing, etc.

ENCLOSED AREA for METER STATIONS, METERS and VALVE STATIONSAre included in typical pipeline cost.

(50-99 h.p.) (100-399 h.p.) (400-699 h.p.) (700-1099 h.p.) (1100-1699 h.p) (1700h.p. & above) 1485 1375 1200 1100 1000 900

1,800

METERS and METER STATIONS, LOW PRESSURE

VALVE STATIONS and or LAUNCHERS/RECEIVERSAre included in typical pipeline cost.

SMALL PRODUCTION COMPRESSORSingle stage compressors not included under Gross Production In-LieuTax as defined by OTC rule 710-10-8-2. Generally, the lower the horsepower,

the higher the cost per horsepower.

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Section VIIJanuary 2017

PIPELINES

Pipelines for ad valorem purposes are generally identified and separated into three catagories.

1. Transmission Lines: In general are those larger diameter and are assessed as Public Service

2. Gathering Lines: In general are those pipelines which extend from the production site to astorage facility and or as gas plant. These lines are generally represented as four inch and largerlines, but include all pipeline connected to form a gathering system. This class of pipelines istypically of better quality and require more rigid controls than production lines. Gathering lines areassessed locally.

3. Production Lines: In general are referred to as "Flow Lines" and are typically smaller diameterused on a well site to flow production from the well head to the point of sales or to a point of co-mingling mineral ownership. These lines may be subject to Gross Production Tax, if not they aresubject to Ad Valorem Tax.

Valuation will be based on Replacement Cost New, less a 26.5 life year using actual age andcondition to determine a loss in value. Evidence of additional depreciation, which may include butnot limited to: Federal and/or State financial reports, income and expense statements and journals,impairment studies, and other information that may be required or requested by the countyassessor to substantiate additional depreciation.

All information shall be organized in a comprehensive document and provided to the countyassessor each year in which additional depreciation is claimed. The assessor may consideradditional depreciation upon submission of written documents demonstrating such depreciation bythe taxpayer.

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Section VIIJanuary 2018

Economic Life: 26.5 years

2" 3" 4" 6" 8" 10" 12" 14" 16" 20" 24" 30"15.06 22.59 30.13 45.19 47.92 52.88 55.51 67.05 78.59 103.23 127.48 155.63

For poly/pvc type pipe: Installed in the ground, use 50% of the above schedule.

For poly/pvc type pipe in storage: Use 20% of the above schedule.

IDLE PIPE:

Value of idle pipe may be based on twenty (20%) percent of current replacement cost new.

per foot

For steel pipe in storage: Use 40% of the above schedule.

*Note: All gathering system pipe must be rendered regardless of size and length or if specific cost data does not appear in this schedule.

Cost data is based on Marshall Valuation Service and the Oil and Gas Journal with Oklahoma adjustments applied. Noted * sizes are interpolated from the same cost data.

Note:  All forms of depreciation should be properly accounted for, including physical, functional, and economic depreciation.  Physical: Depreciation arising solely from a lowered physical condition of the property or a shortened life span as a result of ordinary use, abuse, and action of elements.Functional: Synonymous with the term obsolescence.Economic:  1) Depreciation due the (a) to an increase in supply of the property under consideration or (b) to a reduction in the monetary demand for properties of this type under consideration unaccompanied by shifts in demand from such properties to other properties and/or personal services.  2) Depreciation of any sort other than physical.  Note: A depression is accompanied by economic depreciation of the type indicated in 1(b) because of the general decline in purchasing power.  Depressions are also accompanied by obsolescence because of changes in the relative distribution of purchasing power.

Defined: Pipe which has not been used in the flow, gathering, transportation or delivery of petroleum based products or any other product or other service, for a period of two (2) consecutive calendar years.

TYPICAL PIPELINE COSTS

GATHERING PIPELINE INSTALLEDTypical pipeline components used in a gathering pipeline systems include:bare pipe, coating, wrapping, transportation to job site, applicable sales tax, survey fees, x-ray, testing, cathodic protection, tie-ins, in-ground valvesand fittings, road and creek crossings, markers, fencing, valve stations, pig launchers, pig receivers, damages, re-seeding, design, engineering,administrative costs, company labor, and lay cost, etc. Does not include Compressors or Meters.Normal operating pressure, long-run (over 5 miles in length), cross-country, welded steel, underground oil and gas transmission lines, not includingcompressors, pumping stations, bridges, etc. Costs are smoothed averages of contract costs excluding extremes. The cost may increase dependingon the length and type of pipe and pipe protection, terrain and geology, climate, location, etc.:e.g., the shorter the run, the more difficult, complex orurbanized the site, the higher the costs. Right-of-way costs are not included. Renditions shall be made on Oklahoma Tax Commission approved forms, and shall contain the minimum following data: size, type, length, situs, yearacquired (new or used), and ACTUAL INVESTMENT COST. The assessor may request/consider additional information as needed.

Pipe Size

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Section VIIJanuary 2017

DRILLING RIGS and ASSOCIATED EQUIPMENT

OTC Rule 710:10-2-5(b). Exploration related equipment. All taxable personal property used in the exploration of oil, natural gas, or other minerals, including drilling equipment and rigs shall be assessed annually at its fair cash value, based upon the value set by the first Hadco International monthly bulletin published for the current tax year and such other available relevant and reliable market data, if any, concerning the fair cash value of property of the same kind, using the appropriate depth rating assigned to the drawworks by its manufacturer and actual condition of the rig.

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Section VIIJanuary 2018

NominalCapacity Feet (Gallons) Diameter Length Fiberglass Steel Coated

Steel300 3 5 - 5,700 6,300550 4 6 8,500 6,550 8,500

1,000 4 11 10,400 8,650 10,3002,000 6 10 13,330 11,200 13,0003,000 6 13 14,900 12,600 14,8004,000 7 15.5 16,800 14,700 16,9005,000 8 13.5 19,000 16,900 19,0006,000 8 18 22,100 19,900 21,9008,000 8 23 24,500 22,400 24,500

10,000 8 29 29,100 27,000 29,40012,000 8 34 32,600 30,500 33,80015,000 10 29 39,800 37,300 41,40020,000 10 37 52,250 48,600 54,00025,000 12 33 64,250 60,500 66,25030,000 12 41 77,000 71,250 79,00050,000 12 60 127,000 113,000 91,750

Capacity Capacity(Barrels) Size Cost (Barrels) Size Cost

2,000 30x16 159,000 75,000 120x36 1,244,0003,000 30x24 180,000 100,000 140x37 1,601,0004,000 30x32 204,000 125,000 160x35 1,946,0005,000 38x24 225,000 150,000 180x33 2,279,0007,500 38x36 260,000 200,000 200x36 2,282,000

10,000 55x24 321,000 250,000 220x36 3,177,00015,000 55x36 403,000 300,000 240x37 3,730,00020,000 60x40 477,000 350,000 260x37 4,146,00030,000 80x34 627,000 400,000 260x42 4,630,00050,000 90x44 889,000 500,000 280x46 5,519,000

Values are averages for tanks erected on sand or gravel with steel ring curb, and include cone roofswith support as needed, manholes, vents and paint. Catwalks, stairways and platforms are notincluded.

TANKSUNDERGROUND FUEL STORAGE

WELDED STEEL TANK (API)

The RCN of the tanks listed below are averages of total costs in place at the site, including necessaryfoundations and tank fittings, but not pillings, pipe, fencing, site roads, etc.

Economic Life: 20 years

Values are averages for fiberglass and steel tanks, singlewall, completely installed, including fittings,access manway, excavation and backfill. Values do not include piping.

Single Wall

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Section VIIJanuary 2017

Capacity Capacity(Barrels) Size Cost (Barrels) Size Cost

100 9X8 12,800 2,000 30X16 123,000200 9X16 21,000 3,000 30X24 139,000500 16X16 45,100 5,000 39X24 162,000750 16X24 59,250 7,500 39X36 198,000

1,000 22X16 73,750 10,000 55X24 240,0001,500 22X24 101,000 15,000 55X36 312,000

Capacity Size Capacity Size(Gallons) (Feet) Cost (Gallons) (Feet) Cost

125 2x5.5 1,770 6,500 7x26 63,250250 2.5x8 2,350 9,000 7x35 76,000500 3x10 4,250 12,000 7x45 93,500

1,000 3.5x15 7,500 15,000 7x54 114,0001,500 5x11 11,200 20,000 9x49 143,0002,000 5x15 14,700 30,000 11x47 200,0002,500 5x19 18,200 45,000 11x63 286,0003,000 5x22 19,900 60,000 11x90 371,0004,000 5x29 26,200 90,000 11x133 545,000

Diameter Capacity Diameter Capacity(feet) (cu. ft.) Cost (feet) (cu. ft.) Cost

20 4,190 183,000 40 33,510 539,00025 8,180 260,000 45 47,715 646,00030 14,135 346,000 50 65,450 759,00035 22,450 439,000 60 113,095 1,009,000

Capacity(Gallons) 5 lb. w.p. 10 lb. w.p. 25 lb. w.p.

105,000 256,000 242,832 343,000210,000 364,000 353,414 518,000420,000 526,000 515,551 783,000840,000 751,000 750,911 1,184,000

SPHERE PRESSURE TANKS

HEMISPHEROID PRESSURE TANKS

BOLTED STEEL TANKS (API)

WELDED STEEL PRESSURE TANKS

Values include root deck and supports, sand and gravel foundation with retaining ring, painting and typical basic fittings.

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Section VIIIJanuary 2017

• Car Washes

• Coin/Bill Changers

• Game Machines

• Golf Cars

• Pianos

• Organs

• Vending Machines

• Food Merchandisers

• Billboards

• Towers

• Pumps and Dispensers

Equipment are listed with Replacement Cost New. Economic Lives are listed. Depreciation Tables should be applied to determine Fair Market Value.

OTHER EQUIPMENTSection VIII

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Section VIIIJanuary 2017

Personal Property Valuation ScheduleIntroduction

This schedule has been prepared by the Ad Valorem Tax Division, pursuant to 68 O.S. 2011, §2875 D4, to help achieve equity in the assessment of the personal property of commercial andindustrial establishments through uniform application of valuation guidelines. It is the goal of thisDivision that equity be realized within and between all classes of property throughout all taxingjurisdictions in Oklahoma.

None of the content of this schedule is intended, in any way, to relieve propertyowners or assessing officials of their obligations by law to report, value, or assesspersonal property at its true and full market value. Application of the valuationguidelines, procedures, and rates contained in this publication, together with soundjudgment on the part of assessment officials, will help determine the validity of valuesreceived from a variety of commercial operations. Methodologies contained hereinare intended only to provide the user with an approximation of value for thepersonalty "typical" for that class, not an absolute value. The replacement cost lessnormal depreciation tables are provided to determine estimated market value basedon adjustments to information obtained from property owners.

Other Equipment

Oklahoma City, OK 73118(405) 319-8200

This Schedule is available on the Oklahoma Tax Commission website. www.tax.ok.gov (select- AdValorem, select- Publications, select Business Personal Property Valuation Schedule.)

Oklahoma Tax CommissionAd Valorem Division

3700 N. Classen Blvd.

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Section VIIIJanuary 2017

Economic Life: Car Wash Equipment, Automatic 8 yearsCar Wash Equipment, Coin-operated 10 yearsCar Vacuum 10 yearsCarpet Cleaner Equipment 10 years

Equipment costs cover all equipment for standard tunnel-type car washes, but do not include building improvements, service station equipment, paving, signs, ect. Number of cars washed per hour is a function of the length of the wash line and quantity and quality of the equipment. Low Cost classificationis for the semi-automatic wash, while the Good car wash is fully automated with personnel only forinterior cleaning and before and after service commensurate with the capacity (length) of the line.The 30' to 50' cost range includes self-wash tunnels.

Length of Line Low Cost Average Good30' (incl.self-console control) 67,500 95,000 134,00050' 133,000 168,000 212,00075' 186,000 226,000 275,000100' 223,000 267,000 319,000125' 252,000 298,000 354,000150' 276,000 324,000 382,000

Cost RangeVacuum station, complete 12,300-21,200Conveyor 30' 17,300-27,100Conveyor 50' 23,500-36,600Conveyor 75' 29,400-45,600Conveyor 100' 35,500-54,000Conveyor 125' 40,000-61,000Conveyor 150' 44,700-66,750Tire brush washer 9,750-12,500Tire solution applicator, inc. pump 3,750-4,700Prep. hand gun 5,450-9,350Undercarriage flush 2,350-3,250Applicator arch (pre-final rinse or wash), each 3,475-5,450Rinse and wax deluxe arch combo 9,800-12,900Polish and wax arch combo 14,800-22,900Mitting curtains 21,800-30,200Brushes side panel 10,300-16,000Brushes side and top combo 35,500-40,000Hydraulic power PAC, each 5,050-8,550Motor control 12,900-23,400Computer console 7,050-14,000Solution feed, pump 6,200-9,750Water reclamation/filtration 37,500-66,000Air-dry blower 23,500-44,700Washing machine extractor 6,200-11,800Mitting trough, hand wash, each 775-1,560

CAR WASHESEquipment Costs

Unit Costs

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Section VIIIJanuary 2017

Cost RangeSelf-wash assembly equipment base, including hot water 10,200-28,000 add per bay (including basic soap, wax, rinses) 6,100-11,800 degreaser-foam brush cleaner, extra waxes, base cost each 2,650-3,425 add per bay 895-1,980Roll-over-robot, self-drive-thru, equipment base 49,500-77,500 deluxe, including brushless (touch-free) system 85,750-125,000 add arch applicators from table abovePay entry, computerized communication system and signage 6,250-13,100Heat freeze protection 1,560-4,700Air-dryer blower 20,200-35,800Water softener 3,100-9,300Water reclamation/filtration 7,800-42,700Vacuum, per exterior station (interior installations, less 25%) 1,850-4,225Change machine/automated pay station 3,625-7,800Towel vending machine 600-880

CAR WASHESEquipment Costs

Continued

Self-Serve Wash and Drive-Thru

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Section VIIIJanuary 2017

Economic Life: 5 years$1-$5 439-1,095$1-$10 1,149$1-$20 1,459-4,495Bill-Bill 3,595-7,195

Economic Life: 6 yearsPool Table 910-5,895Pin Ball 3,895-6,995Video Game, Electronic 1,200-5,000Game Tables ( Hockey, Foosball) 500-2,270Darts 99-3,300Skee Ball 3,300-7,500

Economic Life: 10 yearsElectric 4,700-10,100Gas 2,500-13,500Accessories:Windshield 125-160Lights 400-500Enclosure 175-550Custom Seats 275-450Custom Wheels 300-950Rear Seat/Combo Kits 500-950

COIN AND BILL CHANGERS

ARCADE GAME MACHINES

GOLF CARS

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Section VIIIJanuary 2017

Coffee, Hot Chocolate, Tea, Soup 5,325-6,075Cigarette 2,460-3,745Snack 2,195-4,950Ice Cream Bar Vendor 5,275-6,975Cold, All Purpose, Milk, Juice 4,575-4,975Deli, Salad 2,495-6,295

Soft Drink

6 Selection Bottle / Can 2,825-3,4508 Selection Bottle / Can 2,995-3,19510 Selection Bottle / Can 3,265-3,72512 Selection Bottle / Can 3,675-3,89530-40 Selection Bottle / Can 4,995-5,125

VENDING MACHINES

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Section VIIIJanuary 2017

Economic Life: 20 years

Panels - The flat area to which the message is pasted or painted.

Billboard Valuation information

Wood sign - A billboard structure having wooden poles as primary support.Definitions

Original construction date (OCD) - The date that the structure was initially constructed at its present site.

RCN - Replacement cost new - The cost to replace the utility of property with new construction using the best available materials and construction methodology.

Steel sign - A billboard structure having steel I-Beams as primary support.

Steel monopole - A billboard structure having a single steel pole as primary support.

Base rate - The typical price per square foot per class determined by calculating the area of the largest display on a billboard structure and choosing the appropriate class. The base price includes all costs such as direct labor, direct materials and other incidental costs such as engineering, excavation, and design to erect a single face unlighted billboard structure.

Structural ComponentsVertical supports (uprights) - wood, metal, or other material used to support the sign in an upright position.

Platform or Catwalk - A horizontal walking area at the base of the sign face used when work is being performed on the sign.

Cross members (stringers) - Horizontal and/or vertical supporting members across the back of the sign.

Molding - The decorative frame surrounding the printed message.

Apron - Decorative trim at the bottom of the sign.

Cut outs - The portions of the copy which are reproduced to emphasize a certain figure and draw attention.

Walk rail - Dimensional lumber or steel across the back of the sign used to walk on while performing work on illumination.

Posting rail, scaffold rail - Dimensional lumber or steel across the top of the sign used to support a scaffold when work is being performed on the sign.

Art and display - Word copy, message, background, etc., to be displayed on the face of sign.

Pictorial - The portions of the copy which have artistic work.

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Section VIIIJanuary 2017

Lease Cost - Cost which is accrued in order to obtain a lease site.

BILLBOARD VALUATION INFORMATION

Illumination - Fixtures are attached to sign so that the message is visible during the hours of darkness.

Ballast - Regulates electricity input to fluorescent and mercury vapor fixtures. Incandescent and quartz illumination will not have this ballast present, whereas fluorescent and mercury vapor will.

Height above ground level (HAGL) - Height above ground level is that distance in feet from the ground to the lowest edge of the bottom moulding. Such components as apron and platforms are not considered when measuring HAGL.

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Section VIIIJanuary 2017

5. APRON - Included in Base.

6. LIGHTING -Included in Base.

7. ADDITIONAL PANELS - None.

TOTAL BASE COST PER STRUCTURE

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 6,980 7,760 9,300 10,140 378' 8,180 9,110 10,960 11,790 480' 9,670 11,380 14,790 15,400 672' 13,080 15,400 20,060 20,790

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 9,110 10,140 12,190 13,130 378' 10,600 11,790 14,170 15,290 480' 13,030 15,290 19,850 20,690 672' 17,680 20,790 26,990 28,030

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 13,960 15,510 18,620 20,160 378' 16,390 18,190 21,820 23,680 480' 19,350 22,750 29,580 30,710 672' 26,230 30,810 40,020 41,580

Stacked Displays Add 25%No Illumination Deduct 5%

1A - SINGLE FACE WOOD A FRAME

1B - DOUBLE FACE WOOD A FRAME

1C - V BUILT AND SIDE BY SIDE WOOD A FRAME

CONSTRUCTION ADJUSTMENTS

BASE SPECIFICATIONS

2. FOUNDATION- Embedded in ground or equivalent.

BILLBOARD VALUATION INFORMATION

3. PLATFORM OR CATWALK - Included in Base.

4. PANELS- Included in Base.

1. STRUCTURE- Wood support poles or post.

CLASS 1- WOOD POLE A FRAME CONSTRUCTION

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Section VIIIJanuary 2017

5. APRON - Included in Base.

6. LIGHTING - Included in Base.

7. ADDITIONAL PANELS - None.

TOTAL BASE COST PER STRUCTURE

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 17,970 19,970 23,780 378' 18,790 22,100 28,330

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 24,240 26,930 32,070 378' 26,400 31,060 39,810

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 35,880 39,870 47,480 378' 37,560 44,210 56,670

Stacked Displays Add 25%No Illumination Deduct 5%

CONSTRUCTION ADJUSTMENTS

BASE SPECIFICATIONS

2. FOUNDATION - Concrete gravel or equivalent.

BILLBOARD VALUATION INFORMATION

CLASS 2- STEEL A FRAME CONSTRUCTION

2A - SINGLE FACE A FRAME STEEL

2B - DOUBLE FACE A FRAME STEEL

2C - V BUILT A FRAME STEEL

3. PLATFORM OR CATWALK - Included in Base.

4. PANELS - Included in Base.

1. STRUCTURE - Steel pole, angle iron, I beam or equivalent as primary support.

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Section VIIIJanuary 2017

5. APRON - Included in Base.

6. LIGHTING - Included in Base.

7. ADDITIONAL PANELS - None.

TOTAL BASE COST PER STRUCTURE

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 21,400 23,780 28,310 378' 25,490 28,330 33,730 480' 29,600 32,880 39,160 672' 35,170 39,090 46,540

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 28,920 32,140 38,270 45,560 378' 34,790 38,660 46,020 54,780 480' 39,410 43,780 52,120 62,050 672' 46,280 51,430 61,220 72,890

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 34,790 38,660 46,020 54,780 378' 42,850 47,610 56,670 67,460 480' 48,630 54,030 64,320 76,590 672' 57,860 64,270 76,530 91,090

Stacked Displays Add 25%No Illumination Deduct 5%

3C - V BUILT MULTI MAST STEEL

CONSTRUCTION ADJUSTMENTS

4. PANELS - Included in Base.

CLASS 3- MULTI MAST STEEL

BASE SPECIFICATIONS

3A - SINGLE FACE MULTI MAST STEEL

3B - DOUBLE FACE MULTI MAST STEEL

BILLBOARD VALUATION INFORMATION

3. PLATFORM OR CATWALK - Included in Base.

1. STRUCTURE - Steel pole, angle iron, I beam or equivalent as primary support.

2. FOUNDATION - Concrete gravel or equivalent.

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Section VIIIJanuary 2017

5. APRON - Included in Base.

6. LIGHTING - Included in Base.

7. ADDITIONAL PANELS - None.

TOTAL BASE COST PER STRUCTURE

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 23,320 25,740 30,630 35,470 45,190 378' 24,450 28,530 36,720 44,880 61,220 480' 35,740 39,410 46,740 54,080 68,870 672' 47,630 51,400 58,950 66,500 81,690 95,140 960' 57,030 60,810 68,360 75,900 91,100 111,890 1000' 63,030 66,800 74,350 81,890 97,100 117,880

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 24,250 26,790 31,840 36,920 46,950 378' 25,540 29,790 38,270 46,740 63,710 480' 37,130 40,960 48,610 56,260 71,650 672' 49,270 53,270 61,220 69,180 85,010 98,860 960' 59,110 63,080 71,050 79,000 94,830 116,430 1000' 65,310 69,290 77,240 85,210 100,940 122,650

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 36,370 38,140 44,460 378' 38,320 42,400 50,570 58,740 75,070 480' 52,280 55,530 62,050 68,560 81,790 672' 56,360 60,200 67,840 75,490 90,700 104,970 960' 65,930 69,700 77,240 84,790 100,010 121,830 1000' 73,160 76,840 84,180 91,530 106,000 128,860

Stacked Displays Add 25%No Illumination Deduct 5%

CONSTRUCTION ADJUSTMENTS

CLASS 4- STEEL MONOPOLE CONSTRUCTION

BASE SPECIFICATIONS

4A - SINGLE POLE SINGLE FACE CENTER MOUNTED MONOPOLE

4B - SINGLE POLE SINGLE FACE PARTIAL FLAG MONOPOLE

4C - SINGLE POLE SINGLE FACE FULL FLAG MONOPOLE

4. PANELS - Included in Base.

BILLBOARD VALUATION INFORMATION cont.

3. PLATFORM OR CATWALK - Included in Base.

1. STRUCTURE - Tubular Steel Supports.

2. FOUNDATION - Poured concrete.

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Section VIIIJanuary 2017

5. APRON - Included in Base.

6. LIGHTING - Included in Base.

7. ADDITIONAL PANELS - None.

TOTAL BASE COST PER STRUCTURE

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 34,110 36,010 39,810 378' 37,130 39,200 43,320 47,480 55,850 480' 43,130 46,850 54,310 61,740 76,530 672' 51,750 55,750 63,710 71,650 87,680 105,480 960' 60,440 64,740 73,320 81,890 90,080 121,830 1000' 66,340 70,630 79,210 87,800 104,970 127,820

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 35,390 37,380 41,360 378' 38,570 40,740 45,090 49,430 58,120 480' 44,820 48,710 56,460 64,210 79,630 672' 53,610 57,820 66,190 74,550 91,210 126,050 960' 62,870 67,320 76,210 85,110 103,000 145,710 1000' 69,080 73,520 82,430 91,300 109,210 152,740

Size 0-20' HAGL 21-30'HAGL 31-40' HAGL 41-55' HAGL 56-80' HAGL 80+' HAGL300' 47,870 49,720 53,400 378' 52,170 54,190 58,220 62,250 70,420 480' 52,530 56,980 65,870 74,770 92,670 672' 57,250 62,050 71,650 81,290 100,620 115,310 960' 70,540 74,770 83,240 91,740 108,990 133,820 1000' 75,800 80,250 89,130 98,030 115,920 140,740

CONSTRUCTION ADJUSTMENTSStacked Displays Add 25%No Illumination Deduct 5%

4F - SINGLE POLE DOUBLE & V FACE FULL FLAG MONOPOLE

2. FOUNDATION - Poured concrete.

BILLBOARD VALUATION INFORMATION

CLASS 4- STEEL MONOPOLE CONSTRUCTION

BASE SPECIFICATIONS

4D - SINGLE POLE DOUBLE & V FACE CENTER MOUNTED MONOPOLE

4E - SINGLE POLE DOUBLE & V FACE PARTIAL FLAG MONOPOLE

4. PANELS - Included in Base.

3. PLATFORM OR CATWALK - Included in Base.

1. STRUCTURE - Tubular Steel Supports.

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Section VIIIJanuary 2017

5. APRON - Included in Base.

6. LIGHTING - Included in Base.

7. ADDITIONAL PANELS - None.

TOTAL BASE COST PER STRUCTURE

Size 25' HAGL 40' HAGL 50' HAGL 70' HAGL 100' HAGL300'378'480'672' 108,990 140,740 199,070 960'1000'

Size 25' HAGL 40' HAGL 50' HAGL 70' HAGL 100' HAGL300'378'480'672' 101,870 960'1000'

Stacked Displays Add 25%No Illumination Deduct 5%

4G - TRI-SIDED CENTER MOUNTED

4E - SINGLE POLE DOUBLE & V FACE PARTIAL FLAG MONOPOLE

CONSTRUCTION ADJUSTMENTS

4. PANELS - Included in Base.

BILLBOARD VALUATION INFORMATION

CLASS 4- STEEL MONOPOLE CONSTRUCTION

BASE SPECIFICATIONS

3. PLATFORM OR CATWALK - Included in Base.

1. STRUCTURE - Tubular Steel Supports.

2. FOUNDATION - Poured concrete.

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Section VIIIJanuary 2017

Economic Life: 7 years

The Valuaton of each digital display face will be determeined by calculating the replacement cost new(RCN) using the cost table below, then deducting depreciation based on an actual age depreciation schedule lsited below. LEDs in the displays have a typical average useful life of about 100,000 hoursor 11 years of continous use. The depreciattion schedule is based on a 7-year life for digital sign faces.

SIZE OF DIGITAL FACE TOTAL COST COST PER SQ. FT.

10.5 FT X 36 FT $105,000 $278.0014 FT X 48 FT $175,000 $260.00

ACTUAL AGE REMAINING LIFE %1 892 773 664 545 436 317 208 209 2010 20

Digital Sign Faces

DEPRECIATION SCHEDULE

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Section VIIIJanuary 2017

Economic Life: 20 years

Included in the costs are concrete footings, erection, painting, guy wires, lighting, platforms, and designers' fees. Antennas and transmission cables are not include . Multiple antenna installations andmono-poles will tend to be at the high end of the range. These towers will typically have a communication building on site.

HEIGHT (FEET) COST RANGELow Average Good

$ per foot $ per foot $ per foot50-74 290 378 46675-99 392 491 591

100-149 466 574 683150-199 610 718 827200-224 625 665 705225-249 591 624 658250-299 572 614 656300-349 507 562 617350-399 500 556 611400 plus 490 548 605

(Price per linear foot, up to 400 feet high) Tower Only-No Extra StructuresLow Average Good

10" Ham radio, police and fire bands 93 114 13420" Taxi and public service bands 139 170 20124" Radio, V>H>F> bands 175 219 26330" Cellular applications 211 281 35040" Microwave towers 263 345 42754" Masters TV systems 427 689 950

Add 22.5% for every 100 feet of height over 400 feet.

Meteorological (MET) Towers 18000 21,000 24000

TOWERS

SELF SUSTAINING TOWERS AND GUYED TOWERS

OTHER TOWERS

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Section VIIIJanuary 2018

Economic Life: 10 years

Low Quality

Avg Quality

Good Quality

Mechanical dispenser including vapor recovery, exclusive of submerged pumps:

Single 3,975 4,563 5,150Twin 5,950 6,750 7,550

Electronic dispenser including vapor recovery, exclusive of submerged pumps:

Single 6,750 7,950 9,150Twin 9,150 10,725 12,300Three hose 12,800 15,750 18,700

Add for double sided operation 4,800 5,175 5,550Add to all mulitple types for mixed products, per hose 348 454 560Add for point of purchase, per accepter (credit card readers,etc) 3,150 3,563 3,975Add for ticket printer and counter 535 648 760Submerged pumps, one pump may serve several dispensers

1/3 HP 1,460 1,595 1,7303/4 HP 1,710 1,935 2,1601 1/2 HP 2,140 2,395 2,650

Add for water or air hydrant, per unit 440 505 560Add for leakage monitoring system, per tank 4,150 5,275 6,400

Piping Costs:Add for piping costs, per pump or dispenser per product 1,200 1,350 1,500Add for piping costs, per tank 780 910 1,040Add for piping costs, each air and water stand 412 474 535

Above costs include 10% installation cost on aboveground items, 20% for submerged pumps.For tanks, see section VII - Petroleum (underground fuel storage tanks)

PUMPS AND DISPENSERSEquipment Costs

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Section IXJanuary 2018

Personal Property Valuation ScheduleIntroduction

Renewable Energy

This schedule has been prepared by the Ad Valorem Tax Division, pursuant to 68 O.S. 2011, §2875 D4, to help achieve equity in the assessment of the personal property of commercial andindustrial establishments through uniform application of valuation guidelines. It is the goal of thisDivision that equity be realized within and between all classes of property throughout all taxingjurisdictions in Oklahoma.

3700 N. Classen Blvd.

(405) 319-8200

None of the content of this schedule is intended, in any way, to relieve propertyowners or assessing officials of their obligations by law to report, value, or assesspersonal property at its true and full market value. Application of the valuationguidelines, procedures, and rates contained in this publication, together with soundjudgment on the part of assessment officials, will help determine the validity ofvalues received from a variety of commercial operations. Methodologies containedherein are intended only to provide the user with an approximation of value for thepersonalty "typical" for that class, not an absolute value. The replacement cost lessnormal depreciation tables are provided to determine estimated market value basedon adjustments to information obtained from property owners.

This Schedule is available on the Oklahoma Tax Commission website. www.tax.ok.gov (select- AdValorem, select- Publications, select Business Personal Property Valuation Schedule.)

Oklahoma Tax CommissionAd Valorem Division

Oklahoma City, OK 73118

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Section IXJanuary 2018

.COMMERCIAL

INVESTMENT COST

YEAR BUILT Per Mega Watt Per Tower

2009 and prior 1,399,082 2,672,8412010-present 1,576,835 3,126,566

All information shall be organized in a comprehensive document and provided to the county assessor each year additional depreciation is claimed. The assessor may consider additional depreciation upon submission of written documents demonstrating such depreciation by the tax payer.

WIND GENERATION

Commercial wind generation facilities are defined to have multiple wind turbines that produce electricity for sale and which are subject to local ad valorem taxation.

Addressing Functional Obsolescence as required by the IAAO appraisal standards requires a different valuation process for Wind Generation. Taking the moveable parts section of the Wind Turbine known as the Nacelle and giving it a life year of 12 addresses the Functional Obsolescence issue and maintains the integrity of the Schedule. The remainder of the components will use the 25 year life using actual age and condition to determine loss in value. Evidence of additional depreciation which may exist shall be provided by the taxpayer to the county assessor. Evidence may include but not limited to: Federal and/or state financial reports, income and expense statements, balance sheets and journals, impairment studies, and other information that may be required or requested by the county assessor to substantiate additional depreciation.

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Section XJanuary 2018

Listing of Retail, Wholesale, and Service Businesses

Listing of Industrial Groups

Listing of Itemized Equipment Types & MiscellaneousCommercial Groups

Original Cost Trending Factors

Depreciation Tables

SIC Codes to NAICS Conversions

CONTENT

Use of Commercial Personal Property Depreciation Tables

Listing of Basic Personal Property Categories

COMMERCIAL PERSONAL PROPERTY

ECONOMIC LIVES AND

DEPRECIATION TABLES

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Section XJanuary 2018

Oklahoma City, OK 73118(405) 319-8200

This Schedule is available on the Oklahoma Tax Commission website. www.tax.ok.gov(select- Ad Valorem, select- Publications, select Business Personal Property ValuationSchedule.)

Oklahoma Tax CommissionAd Valorem Division

3700 N. Classen Blvd.

Personal Property Valuation Schedule

Introduction

This schedule has been prepared by the Ad Valorem Tax Division, pursuant to 68 O.S.2011, § 2875 D4, to help achieve equity in the assessment of the personal property ofcommercial and industrial establishments through uniform application of valuationguidelines. It is the goal of this Division that equity be realized within and between allclasses of property throughout all taxing jurisdictions in Oklahoma.

None of the content of this schedule is intended, in any way, to relieveproperty owners or assessing officials of their obligations by law to report,value, or assess personal property at its true and full market value.Application of the valuation guidelines, procedures, and rates contained inthis publication, together with sound judgment on the part of assessmentofficials, will help determine the validity of values received from a variety ofcommercial operations. Methodologies contained herein are intended only toprovide the user with an approximation of value for the personalty "typical"for that class, not an absolute value. The replacement cost less normaldepreciation tables are provided to determine estimated market value basedon adjustments to information obtained from property owners.

Commercial Personal Property, Economic Lives and Depreciation Tables

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Section XJanuary 2018

Example:

Assets of a 10 year old bakery, with original cost of $10,000

Original cost 10,000Cost Trending Table X 1.2215

Equals RCN 12,215

Normal Depreciation - Percentage GoodBakery Economic Life = 12 yearsPercentage Good X 0.29

Equals RCNLD 3,542.35

DEPRECIATION TABLES

The depreciation tables are expressed as Normal Depreciation - Percentage Good, with columnsacross for typical life expectancy in years and columns down for effective age or year of personalproperty. Selection of the typical life expectancy may be based on overall category, business orindustry type, or on a per item basis from the following tables.

Once the appropriate life expectancy is selected, move down the column to the line representing theeffective age of the asset or group of assets to determine the percent good. Multiply theReplacement Cost New (RCN) of the asset or group of assets times the percent good todetermine Replacement Cost New Less Normal Depreciation (RCNLD).

Assets no longer in production but retained by the owner may be shown as salvage value (20% ofReplacement Cost New). If such assets are returned to production, values should be calculatedaccordingly.

COMMERCIAL PERSONAL PROPERTY

The depreciation tables found herein are recommended by the Ad Valorem Division of the OklahomaTax Commission for use in conjunction with the Business Personal Property forms approved by theagency.

This table should be used to bring established or known original or historical costs up-to-date todetermine Replacement Cost New values. Select the appropriate industry class and move down thecolumn to the appropriate year acquired. Enter that factor and multiply by the original or historicalcost to determine Replacement Cost New.

ORIGINAL COST TRENDING TABLE

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Section XJanuary 2018

Year Acquired Factor

Year Acquired Factor

2017 1.0000 2002 1.48092016 1.0304 2001 1.48982015 1.0221 2000 1.50242014 1.0259 1999 1.52962013 1.0451 1998 1.53422012 1.0538 1997 1.54742011 1.0837 1996 1.57242010 1.1177 1995 1.59642009 1.1092 1994 1.65382008 1.1413 1993 1.69262007 1.1862 1.73332006 1.25092005 1.30902004 1.40762003 1.4563

Calculation process:

Original cost of the item should be cost new or, in the case of used items, cost at the time ofacquisition. Enter the factor for the appropriate year and multiply times the original cost to estimatereplacement cost new.

Due to constant changes in value of desk top computers, printers, fax machines, adding machines,calculators, copiers, and other office electronic equipment, no trending factor required on originalcost.

ORIGINAL COST TRENDING FACTORS2018

The purpose of the trending factor is to adjust previously established cost (original or historical) to acurrent date for estimating REPLACEMENT COST NEW values. The original cost trending factorsrepresent a composite average of all equipment costs.

The following cost trending factors may be used to estimate the current replacement cost new of anitem when the original cost and acquisition date is known. The purchase price and details of thepurchase should be verified to establish the original cost. If the reliability of the original cost isdoubtful, multiplying by a cost trending factor will not improve the reliability.

Prior to1992

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Section XJanuary 2018

Effective Age 3 5 6 7 8 9 10 11 12 13 14 15 16 17 18 20 25 26.5 30

1 70 85 87 89 90 91 92 93 94 94 95 95 96 96 96 97 98 98 982 50 69 73 76 79 82 84 86 87 88 89 90 91 91 92 93 95 96 973 30 52 57 62 67 72 76 78 80 82 84 85 86 87 88 90 93 94 954 20 34 41 48 54 61 68 70 73 75 77 79 81 82 83 86 90 91 935 23 30 37 43 51 58 62 66 69 71 73 75 77 79 82 87 89 916 20 23 28 33 41 49 54 58 62 65 68 71 73 75 78 84 86 897 20 23 26 33 39 45 50 54 58 62 65 68 70 74 81 83 868 20 22 26 30 37 43 47 51 55 58 62 65 70 78 80 849 20 22 24 30 36 41 45 49 53 57 60 65 75 78 8210 20 21 25 29 34 39 43 47 51 54 60 71 74 7911 20 22 23 29 33 37 42 46 49 55 68 71 7612 20 22 25 28 31 36 40 44 50 64 68 7413 20 22 24 26 31 35 39 45 60 64 7114 20 22 23 27 31 34 40 56 61 6815 20 21 24 28 31 35 52 57 6516 20 22 25 27 31 48 53 6117 20 21 23 27 44 50 5818 20 22 24 39 45 5419 20 22 34 41 5120 21 30 37 4721 20 28 34 4322 26 32 4023 24 29 3724 23 27 3425 22 26 3126 20 23 2827 20 2528 2329 2230 2131 203233343536

DEPRECIATION-FIXTURES AND EQUIPMENTECONOMIC LIFE DEPRECIATION - PERCENT GOOD

Typical Life Expectancy in Years

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Section XJanuary 2018

Accounting & Adding Machines, Calculators 6Aerospace Industry 10Agricultural Machinery & Equipment 10Air Compressor 12Air Conditioning & Heating, Sales, & Repair 10Alarm Systems 6Align & Balance Equipment 8Amusement & Theme Parks 12Amusement Equipment & Machines 6Animal Cages 10Apartment Furniture & Appliances 10Apparel & Textile Manufacturer 9Apparel Rack 9Appliance Sales & Repair 9Aquarium 10Asphalt Plant – Permanent 20Asphalt Plant – Portable 16Audio Medical Equipment 10Auger 10Auto Parts, Sales 9Auto Repair & Body Shop 10Automatic Film Processing Machine 8Automobile Agency 10Automotive Repair Equipment 8Bakery & Confectionery Production 12Bakery, Local 10Bale Maker 10Baler 10Bar Code Imprinter / Reader no trend 5Bar / Nightclub 10Bar Sink 10Bar Stool 10Barber/Beauty Shop 10Barricade/Warning Device 3Billboards/Signs 20Bins (Grain) 10Blast Furnace 12Bleach & Detergent Dispenser 8Blender 8Blinds, Shades, & Draperies 10Blood Pressure Units 10Blowers 12Boat Manufacturer 12Boat/Recreational Vehicle Sales 12Boiler, Industrial 16Bookcases, Shelving 10

ECONOMIC LIFE TABLESEconomic Life

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Section XJanuary 2018

Bookstore, New & Used 9Booths - Fast Food 7Booths - Restaurant 10Bottling Equipment 12Bowling Alley Machinery & Equipment 10Brake Drum Equipment 12Brewery Equipment 12Broiler, Charcoal or Gas 10Buffer, Floor 6Buildings, Portable 10Bulletin Board 10Bun Warmer 10Butane & Propane Tanks 12Butcher Block or Table 10Cabinets & Shelves 9Calculators 6Cameras & Lenses 10Cannery/Frozen Food Production 12Cappuccino Machine 7Car Vacuum 10Car Wash Equipment, Automatic 8Car Wash Equipment, Coin-operated 10Carpet Cleaner Equipment 10Carts, Maid, & Utility 10Cash Box 9Cash Register, Electronic 6Cash Register, Manual 10Catalog Showroom & Sales 10Cellular Antenna 10Cellular Electronics 5Cellular Phone 5Cellular Tower 20Cement Manufacturer 20Cement, Ready Mix Plant 16Centrifuge 10Chain Saw 8Chair 10Chalk Board 10Checkout Counter 9Chemical Production 10Children's Clothing 9Chiropractic Furnishings & Equipment 10Clay Products Manufacturer 15Cleaning/Polishing Equipment 10Closed Circuit Television 10Clothes Dryer 8Coffee Maker or Urn 10Coin Changer 5

ECONOMIC LIFE TABLESEconomic Life

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Section XJanuary 2018

Cold Drink Machine Fast Food 7Cold Drink Machine Restaurant 10Cold Storage & Ice Making Equipment 18Combine 10Communications Equipment 5Compressor, Petroleum 20Compressor, Shop 12Computer Numerically Controlled (CNC) Equipment 10Computerized Checkout Equipment 6Computers & Data Processing Equipment no trend 5Conference Room Furniture 10Construction, personal property, general 6Convenience Store 9Conveyor 10Cooling Rack or Tower 12Copiers & Duplicators 6Cotton Gin 12Counter & Stools 10Crane 12Credit Card Imprinter & Electronic Check 6Crusher, Rock 16Cue Rack & Sticks 6Cutting Torch Equipment 10Dairy Case, Retail 9Dairy Equipment 12Dance Studio Fixtures & Equipment 10Darkroom Equipment 12Data Processing Equipment, All Types 5Day Care Center/Preschool 5Debit card System 6Decorations 10Deep Frying Equipment 10Defibrillator 10Dental Equipment & Furnishings 10Department Store 9Desk 10Diagnostic Equipment 10Dies, Jigs, Molds, Tooling 3Discount Store/Variety 9Dishwasher 10Display & Sales Equipment, General 9Ditcher 16Dividers, Room 12Dozer 12Drag Line 16Dressers & Mirrors 10Drill Press 10Drink Dispenser 10

ECONOMIC LIFE TABLESEconomic Life

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Section XJanuary 2018

Drink Machine 8Drug Store 9Dry Cleaning Equipment 10Dust Collector 10Electrical & Lighting 10Electrical Equipment Manufacturer 10Electronic Power Equipment 10Electronic Testing Equipment 10Electronics, Sales & Repair 9Enlargers 10Environmental Equipment 10Examination Room Furniture & Equipment 10Excavator 16Exhaust System 12Exploration, Petroleum 14Eye Wash Station 10Fabric/Drapery Sales 9Fabricated Metal Products 12Facial Chair 10Facsimile (FAX) Machine 6Family, Clothing 9Fans & Ventilation Equipment 10Farm Equipment/Implement Dealership 12Farm Supply & Feed 9Fast Food Restaurant 7Fast Food Restaurant FF&E 7File & Storage Cabinets 10Financial Institution 10Fire Extinguishers 5Floor Covering, Sales 9Florist & Gift 9Food Case - Refrigerated 10Food & Beverage Production 12Food Preparation Equipment 10Food Warmer 10Forklift & Material Handling Equipment 6Free Standing Sink 10Freeze or Slush Machine 10Frozen Food Case 9Funeral Home/Mortuary 12Furniture Manufacturer 10Furniture Sales 9Game Machine 10Garden Supply/Nursery 10Gas Tank, Portable 8Generator, Shop or Portable 12Gift Sales 9

ECONOMIC LIFE TABLESEconomic Life

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Section XJanuary 2018

Glass & Glass Products Manufacturer 14Glass Washer w/Motorized Brush 10Golf Equipment 10Grader 16Grain & Feed Mill Products Manufacturer 10Grain Elevator Equipment 20Griddle, Electric or Gas 10Grinder 16Grinder, Equipment & General 10Gymnasium Equipment 12Gypsum Products Manufacturer 15Hand Cart or Dolly 12Hand Tools 5Hanger Rack 10Hardware/Building Material Sales 9Hatchery Equipment 10Health & Specialty Food Sales 9Health Club 10Heater, Portable 8Hobby & Craft Sales 9Hoist 12Holding Tank 12Hospital Furnishings & Equipment, General 10Hot Dog Machine 7Hot Water Tank 12Hotel Furnishings & Equipment 10Housekeeping Equipment 10Hydraulic System 8Ice Cream Machine 10Ice Machine 10Ice Making Equipment/ Cold Storage 18Ice Plant 18Incinerator 12Instruments, Medical 10Instruments, Scientific 10Intercom System 6Jack, Manual/Hydraulic 12Janitorial Service Equipment 10Jewelry Sales 9Key Card System 6Kilns, Dry & Tunnel 12Kitchen Appliances 10Lab Equipment, Electronic 6Lab Equipment, Non-electronic 10Ladders 10Lathe, Metal 10Laundry Equipment 10Leather, Shoe, & Leather Products Manufacturer 11

ECONOMIC LIFE TABLESEconomic Life

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Section XJanuary 2018

Libraries (Commercial) 10Lighting Products Manufacturer 12Liquor/Package Store 9Lobby Furniture 10Lockers 10Logging & Timber Equipment 6Lubrication System & Equipment 8Machinery Manufacturer, General 10Manicure Table 10Meat Case 9Meat Locker 9Meat or Produce Scales 6Meat Packing & Processing Plants 12Medical Equipment 10Medical Furnishings & Equipment 10Men-Boy's Clothing 9Menu Board - Fast Food 7Metal Working Equipment 10Metalworking Machinery Manufacturer 10Meteorological Towers (met tower) 20Micrometer 12Microwave Oven 10Milling Equipment 20Miniature Golf Course 10Mining & Quarrying 10Mirror, Security & Other 6Miscellaneous Consumer Products Manufacturer 10Mobile Office 10Motel 10Motorcycle/Recreational Vehicle Dealership 10Motors, Diesel, Electric, & Gasoline 8Music System 6Nacho Machine - Fast Food 7Newspaper/Print Shops 11Newspaper Vendor Box 10Nursing Home/Convalescent Center 10Office Furniture & Equipment Sales 9Office Furniture & Equipment 10Office Supply, Sales 9Office, Commercial, Furniture & Fixtures 10Office, Medical, Furniture & Fixtures 10Optical Equipment 10Optical Products Manufacturer 10Oscilloscope 8Oven 10Overhead Pulley Tracks & Lifts 12Packaging Machinery 12Paint & Varnish Manufacturer 10

ECONOMIC LIFE TABLESEconomic Life

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Section XJanuary 2018

Painting Equipment 8Pallet, Metal 8Pallet, Plastic 8Pallet, Wood 3Paper & Pulp Manufacturer 13Paper & Pulp Manufacturer - Converted 10Paper Shredder 6Patio Furniture 10Partitions, Free Standing 9Patterns 3Pawn Shop 9Pedicure Equipment/Cart 10Peeler, Potato or Vegetable 10Pet Shop 9Petroleum Products, Retail Sales 10Petroleum, Wholesale/Bulk Distribution 10Photographic Equipment 10Photographic Equipment, Retail Sales 9Photographic Processing Service Equipment 10Pie or Pizza Roller 10Pinball Machine 6Pipeline Gathering 26.5Piping, Industrial 12Pizza Oven 10Pizza Parlor 10Planter 9Plants, Artificial or Living 3Plastics Manufacturer 11Plumbing Supply 10Pool/Billiard Table, Coin Operated 6Pool/Billiard Table, Non-coin 10Popcorn Maker 10Portable Plant, Asphalt or Concrete 16Pots & Pans 5Poultry House Equipment 5Poultry Processing & Products Manufacturer 12Power Sweeper 6Preparation Table 10Primary Steel Products 10Printing & Publishing 11Printing Presses, Electronic 11Printing Presses, Non-electronic 11Produce Case, Retail 9Professional Libraries 6Projection Equipment 10Proof Boxes 12Propane/Butane/Liquid Gas Distribution 10Public Address System 6

ECONOMIC LIFE TABLESEconomic Life

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Section XJanuary 2018

Pumps - Air, Fuel, & Water 8Rack, Bread or Display 9Radio Equipment 6Radio Towers 20Radio/Television, Repair 10Radio/Television, Sales 9Reach-in Cooler 10Reception Room F&E 10Record/Tape/Compact Disk Sales 9Recording Studio Equipment 8Recreation Establishment 10Refining 16Refrigeration Equipment, Commercial 12Refrigerator 10Rental Store, General 9Repair Shop, Miscellaneous 10Research Equipment 6Resort Equipment 10

Restaurant Furniture, Fixtures, & Equipment (Not Fast Food) 10Retail Furniture & Fixtures 9Retail Trade, General, Fixtures, & Equipment 9Revolving Roaster 10Riveting Machine 12Robotics Equipment (Excluding Computer) 10Roller Rink 10Roofing Equipment 12Room Furniture - Hotel 10Rotary Press 12Rubber Products Manufacturer 14Safes 10Satellite Television – Headend Unit 12Satellite Television – Box Analog 5Satellite Television – Box Digital 10Satellite Television – Dish 10Saw Mills – Permanent 10Saw Mills – Portable 6Scaffolding 10Scales 8Scoring Equipment 10Scrapers 16Screens 16Seating, Auditorium 10Service Businesses, General, Furniture, Fixtures 9Service Equipment 12Service Station/Garage Equipment 10Sewing Machine 12Sheeter & Molder 12

ECONOMIC LIFE TABLESEconomic Life

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Section XJanuary 2018

Shelving 9Shipping & Warehouse Equipment 9Shoe Repair Machinery & Equipment 12Shoe Store 9Shop Maintenance Equipment 12Shopping Cart 6Showcase 9Shuttle Cars 10Silverware 3Slicer, Meat 10Smelter Equipment 12Snack Bar Equipment 10Soda Fountain w/Sink 10Specialized Process Machinery, Heavy 16Specialized Process Machinery,High-Tech 10Specialized Process Machinery, Medium 12Sporting & Athletic Good Sales 9Sports & Recreational Equipment 10Spray Gun 8Stationary 12Steel Mill Products Manufacturer 15Steam Cleaning System 12Steam Lines & Boilers 12Steam or Serving Table & Pans 10Sterilizer 12Stone Products Manufacturer 15Stools 10Storage Tanks, Light 12Stove Hood, Vent, & Fan 10Stove, Electric or Gas 10Stripper 12Supermarket/Grocery, General 9Swimming Pool Equipment 10Switchboard/Telephone System 6Table Tennis/Ping Pong 10Tables & Chairs 10Tanks, Steel Storage 20Tanning Salon Equipment 10Tennis Equipment 10Textile Products Manufacturer 9Theater Equipment & Seating 10Ticket Dispenser 6Time Clock 6Tire Changer 12Tire Rack, Portable 10Tire/Rubber Sales 9Toaster 10Tobacco Sales 9Towers, Lattice, Guyed, Monopole 20

Economic Life

ECONOMIC LIFE TABLES

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Section XJanuary 2018

Tractors 10Tractors Attachments 10Trailers, equipment 10Transmission Equipment 10Trays 8Truck, articulating 10Truck Mounted Equipment 12Turbines 12Typewriter 6Utensils 3Vacuum Cleaner 10Valve Grinder 10Variety/Toy/Hobby, Retail 9Vegetable Oil & Products Manufacturer 18Vending Machines 5Veterinary Equipment 10Video Game 5Video Rental, Video Tapes, & Players 3Video Stores, Retail 9Vise 10Waffle Iron 10Walk-in Freezer 12Warmer 10Washer Extractor, Laundry Commercial 12Washer, Coin Operated 10Washer, Manual Operated 10Waste Containers, Plastic & Steel 10Water Softening Equipment 12Welder 10Wheel Bearing Packer 8Wholesale Trade, Fixtures & Equipment 9Wind Generation - Nacelle - Generator, Blades, Gearbox 12Wind Generation - Foundations & Towers 25Wind Generation - Substation & Gen Tie Lines 25Winery 12Wire Products Manufacturer 10Women's Clothing 9Wood Products Manufacturer 10Woodworking Equipment 10Wrecking & Towing Equipment 12X-Ray Equipment 10

Economic Life

ECONOMIC LIFE TABLES

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Section XJanuary 2018

(NAICS)CLASSIFICATION SYSTEM

NORTH AMERICAN INDUSTRIAL

Type in Description of Business

WWW.NAICS.COM

Click on Code Search

Click on Corresponding Code or Industrial Titleor

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Section XIJanuary 2018

OKLAHOMA BUSINESS PERSONAL

PROPERTY RENDITION FORM

AND

REPORTING SCHEDULES

BUSINESS ASSET LISTING904-sch. 3

904-A, sch. 3-A904-3-P

BUSINESS RENDITION901

901-F901-IP901-P

www.tax.ok.gov

Select: AD VALOREMSelect: FORMS

Select: GENERAL AD VALOREM FORMS

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Section XJanuary 2018

(NAICS)CLASSIFICATION SYSTEM

NORTH AMERICAN INDUSTRIAL

Type in Description of Business

WWW.NAICS.COM

Click on Code Search

Click on Corresponding Code or Industrial Titleor

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Section XIIJanuary 2018

GLOSSARY

OF

TERMS

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Section XIIJanuary 2018

BATTERY (TANK BATTERY) – The production handling equipment on the lease.

BARREL (BBL) – 42 (US) gallons at 60 degrees Fahrenheit at atmospheric pressure.

-A-ACCOUNT – A record of a particular type of transaction expressed in money and kept in the books of originalentry.

ACCOUNTANCY – The theory and practice of accounting, its professional responsibilities, standards, andgenerally associated activities.

ACCOUNTANT – One skilled in accounting.

ACCOUNTING RECORDS – The formal journals and ledgers, vouchers, invoices, correspondences, contractsand other sources or support for such records = Books of Account.

ACCOUNTING VALUATION – The historical money amount attaching to any asset or expense, generallyrepresenting cost.

ACQUISITION COST – The cost used in accounting to represent the purchase price of an asset. If installationand other associated costs are included, this cost should be referred to as total acquisition cost.

AD VALOREM – Designating a property tax or import or other duty computed as a percentage (rate) of thevalue of the property.

APPRAISE – To make an estimate of value, particularly of the value of property. Note: If the property isvalued for purposes of taxation, the less inclusive term “assess” (q.v.) is substituted for the above term.

APPRAISER – One who appraises property, an owner, a prospective buyer, or, more commonly, a group ofprofessionally skilled persons holding themselves out as experts on valuation.

ASSESS – To value property officially for the purpose of taxation.

ASSESSED VALUATION – A valuation set upon real estate and personal property government as a basis forlevying taxes.

BALANCE SHEET – A statement of financial position of any economic units, disclosing of a given moment oftime its asset, liabilities and equity.

-B-

ASSET – Any owned physical object (tangible) or right (intangible) having value; a source of wealth, expressedin terms of its cost, depreciated cost or, less frequently, some other value.

ASSOCIATED GAS – Natural gas which is in contact with crude oil in the reservoir.

AUDIT – An audit is a systematic investigation or appraisal of procedures or operations for the purpose ofdetermining conformity with specifically prescribed criteria.

AUDIT PROGRAM – The procedures undertaken or particular work done by an accountant in conducting anexamination.

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Section XIIJanuary 2018

CORPORATION – A legal entity (business organization form) operating under a grant of authority from a stateor other political autonomy in the form of a charter and articles of incorporation.

CONSTRUCTION-IN-PROGRESS – Property that is in a process of change from one state to another, suchas the conversion of personal property from inventory to fixed asset by installation or the conversion ofpersonal to real by becoming a fixture.

CONTRA ACCOUNT – One or more accounts which partially or wholly offset other accounts on financialstatements may either be merged or appear together.

CONTROL PANEL – Switches and devices to start, stop, measure, monitor or signal what is taking place.

CONSIGNED GOODS – A type of inventory in the possession of a selling agent but owned by another party.The seller has no equity, no control of price or sale, and receives none of the profit (as such) from sale of theproperty (but may receive a sales commission).

COMBINATION SEPARATOR-DEHYDRATORS – Used to remove water vapor from raw natural gas.

COMMON TANK BATTERY – The equipment used to separate and store the production from multiple wells.

COMPRESSOR – A device that raises the pressure of compressible liquids and/or gases.

COMPUTER PRODUCTION CONTROL – An operation wherein field conditions and activities are monitoredand/or controlled automatically by a computer system.

CHART OF ACCOUNTANT – A list of accounts systematically arranged, applicable to a specific concern,giving account names and numbers.

CHRISTMAS TREE – The assembly of valves, pipes and fittings used to control flow of oil and gas from the

CONDENSATE – Hydrocarbons which are in the gaseous state under reservoir conditions but which becomeliquid either in passage up the hole or in the surface equipment.

-B- BOOK VALUE – Book value is the amount appearing in an asset account, while net book value is the grossbook value less any accumulated depreciation.

-C-CAPITAL – The amount invested in an owner or owners. This amount so invested plus retained income iscommonly referred to as net worth, net assets, or stockholder’s equity.

CASING HEAD GAS – Associated and dissolved gas produced with crude oil; oil well gas.

CERTIFIED PUBLIC ACCOUNTANT – Accountants who, having met the statutory requirements of a state,have been registered or licensed to practice public accounting are permitted by the state to call themselves“certified public accountants” and to use the initials “CPA” after their names.

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Section XIIJanuary 2018

DATE OF ACQUISITION – The effective purchase date of an asset. From the date of acquisition, the assetmust appear in the accounts and in financial statements and deprecation, if any, must be recorded.

DEBIT – An accounting entry or posting recording the creation of or addition of an asset or an expense, or thereduction or elimination of a liability, credit valuation account or item or net worth or revenue.

CRUDE OIL – A mixture of hydrocarbons that exists in the liquid phase in the underground reservoir andremains liquid at atmospheric pressure after passing through surface separating facilities.

DRY GAS – Natural gas that is produced without liquid hydrocarbons. Also gas that has been dehydrated toremove water (Pipeline gas).

DUMP VALVE – The discharge valve through which oil and water are discharged from separators, treaters,etc.

DISCOVERY – The process whereby the assessor identifies all taxable property in the jurisdiction and ensuresthat it is included on the assessment roll.

DISPOSAL WELL – A well through which water (usually salt water) is returned to subsurface formations.

DEPRECIATION – Lost usefulness; expired; the diminution of service yield from a fixed asset or grouping ofassets that cannot or will not be restored by repairs, caused by wear and tear from use, disuse, poormaintenance, obsolescence and inadequacy to the particular enterprise.

DEHYDRATOR – Removes water vapors from raw natural gas.

DEPRECIATION RESERVE – Accumulated depreciation.

CUBIC FOOT OF GAS – Defined as the volume of gas contained in one cubic foot of space at a standardpressure base and a standard temperature base. The standard temperature base is 60 degrees Fahrenheit.

-D-

-C-

CREDIT – An accounting entry recording the reduction or elimination of an asset or expense or the creation ofor addition to a liability or item of new worth or revenue.

CURRENT ASSET – Unrestricted cash or other asset held for conversion, within a relatively short period, intocash or other similar asset or useful goods or services. Usually the period is one year or less but for someitems, such as accounts receivable in installments, the period may be longer (by contract).

CURRENT LIABILITY – A short-term debt regardless of its sources, including any liability accrued anddefered, and unearned revenue that is paid out of current assets or is transferred to income within a relativelyshort period, usually one year or less.

COST OF GOODS (Cost of Sales) – 1. Retail: The total cost of goods sold during a given accounting periodis determined by ascertaining for each item the invoice costs of the items purchased; adding to the inventoryon hand at the start of the fiscal period and subtracting from the inventory remaining on hand at the end of thefiscal period. 2. Manufacturing: The cost of production of the items sold such as raw materials, direct laborand burden (overhead).

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Section XIIJanuary 2018

FIXTURE – Generally, an asset that has become part of real estate through attachment in such a manner that

FIBERGLASS TANKS – Fiberglass tanks store water for disposal. The tank performs the same function as acement pit. Water disposal trucks drain the tanks on a regular basis. In some cases, the tank is partiallysubmerged in the ground.

EXAMINATION – A limited audit qualified by words or phrases indicating the character of the limitation.

EXAMINE – To prove records or inspect documents, procedures and scope, for the purpose of arriving atopinions of accuracy, propriety, sufficiency, etc.

EXPENSE – An expired cost.

EXPENSE ACCOUNT – Any account maintained for particular expenses.

-E-

FIXED ASSETS – Personal property that has been brought to the point of highest and best use, that is, it isfully installed and used to produce income in an economically feasible manner. In a business: Permanentassets required for the normal conduct of a business.

FIRST IN, FIRST OUT (FIFO) – An inventory cost-accounting procedure whereby unsold inventory, includinginventory carried over from prior years, is valued at the prices most recently paid for inventory purchases.

FISCAL YEAR – A 12-month period of time to which the annual budget applies and at the end of which agovernment unit determines its financial position and results of its operation.

FIELD – An area consisting of a single reservoir or multiple reservoirs all grouped on, or related to, the samegeological structural feature and/or stratigraphic condition. The field name refers to the surface area, althoughat times it may refer to both the surface and the underground productive formations.

FINISHED GOODS – Inventory at the end stage of a manufacturing process. Finished goods are the result ofcombining raw materials with labor, capital, machine time, and other components of production.

EXTERNAL (economic) OBSOLESCENCE – The loss of appraisal value (relative to the cost of replacing aproperty with property of equal utility) resulting from causes outside the property that suffers the loss. Usuallylocational in nature in the depreciation of real estate, it is more commonly market wide in personal propertyand is generally considered to be economically unfeasible to cure.

-F-

EARNINGS – A general term embracing revenue, profit or net income.

EARNINGS STATEMENT – Income (profit and loss) statement.

ECONOMIC LIFE – The period of time over which an asset’s operation is economically feasible. Theeconomic life may or may not be equivalent to physical life of the asset.

EFFECTIVE AGE – An age assigned to an asset based on a combination of its actual age and condition.

FIXED LIABILITY – Long-term (over one year’s duration) debts.

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-H-HEATER-TREATER – Is used to separate oil, water and gas.

HISTORICAL COST – Cost to the present owner at the time of acquisition.

-I-

FREIGHT-IN – Freight paid on incoming shipments treated as an element of cost of goods received.

GAS – All natural gases and all hydrocarbons not defined as oil.

GAS INJECTION – Natural gas injected under high pressure into a producing reservoir through an INPUT orINJECTION WELL as part of an enhanced recovery operation.

-F-

INJECTED GAS – High pressure gas injected into a formation to maintain or restore reservoir pressure or

-G-

GENERAL LEDGER – A ledger (book) containing accounts which are classified in detail or, in summary, allthe transactions of a business enterprise.

GENERALLY ACCEPTED – Given authoritative recognition by professional bodies such as the AmericanInstitute of Certified Public Accountants and the American Accounting Association.

GOODS HELD FOR SALE OR RESALE – Any inventory held for sale by a wholesaler, distributor, or retailerafter having passed through one or more other levels of trade.

GATHERING LINE - A pipeline used to gather gas from the field to a central point.

GOODS-IN-PROCESS – Inventory, formerly raw materials, that has begun to undergo the manufacturingprocess, resulting in finished goods.

GOODWILL – The present value of expected future income in excess of a normal return of the investment intangible assets.

GATHERING SYSTEM – a series of gathering lines used to deliver gas to a gas processing plant. The systemis typically managed by one entity.

GENERAL JOURNAL – The journal which has recorded transactions not provided for in specialized journals.

IMPROVEMENTS – Buildings, other structures and attachments or annexations to land which are intended toremain so attached or annexed, such as sidewalks, trees, drives, tunnels, drains, and sewers. Note:Sidewalks, curbing, sewer and highways are sometimes referred to as “Betterment,” but the term“Improvements” is preferred.

IMPROVEMENTS OTHER THAN BUILDINGS – A fixed asset account which reflects the acquisition value ofpermanent improvements, other than buildings, which add value to land. Examples of such improvements arefences, retaining walls, sidewalks, pavements, gutters, tunnels, and this account contains the purchase orcontract price. If improvements are obtained by gift, it reflects the appraised value at time of acquisition.

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NATURAL GAS - A mixture of hydrocarbons and varying quantities of non-hydrocarbons that exists either inthe gaseous phase or in solution with crude oil in natural underground reservoirs.

IN-TRANSIT GOODS – Personal property in movement from one jurisdiction to another. In-transit goods arenot assessable because they lack situs.

LOWER OF COST OR MARKET – An inventory accounting concept which states the present value ofinventory is based on the lower of either historic cost or current selling price (example: obsolete inventoryitems).

NET PROFIT – Excess of revenue over operating expenses.

INVENTORY – The group of personal property items whose value is exhibited by value in exchange; that is,ownership is solely for the purpose of sale rather than use.

-L-LAST IN, FIRST OUT (LIFO) – An inventory cost-accounting procedure whereby unsold inventory, includinginventory carried over from the prior year, is valued at the prices paid for the earliest inventory purchases.

-N-

LEASE AUTOMATIC CUSTODY TRANSFER (LACT OR ACT) – Metering equipment that automaticallymeasures, samples and transfers oil or gas from a lease into a pipeline.

NATURAL GAS LIQUIDS – Those portions of the reservoir gas which are liquefied at the surface inseparators, field facilities or gas processing plants. Olant products are also known as LIQUEFIEDPETROLEUM GAS (LPG).

-M-

-I-

MCF – The abbreviation for 1,000 cubic feet (usually applied to natural gas).

MMCF – The abbreviation for 1,000,000 cubic feet (usually applied to natural gas).

LEASEHOLD IMPROVEMENTS – Items of personal property, such as furniture and fixtures associated with alessee (the tenant), that have been affixed to the real property owned by a lessor.

LIABILITY – An amount owed by one person (a debtor) to another (a creditor), payable in money, goods orservices.

MASTER VALVE – A large valve located on the Christmas tree used to shut in a well.

LEASE – A tract of land, where the producing wells and production equipment are located.

LUBRICATOR – A specially fabricated length of pipe that is usually placed above a valve on top of theChristmas tree. Lubricators are used to run special tools into a well.

LEASEHOLD – An interest in real property under the terms of a lease or contract for a specified period of time, in return for rent or other compensation.

INJECTED GAS – High pressure gas injected into a formation to maintain or restore reservoir pressure orotherwise enhance recovery. Also, gas injected for gas lift.

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-N-

SEPARATOR – Separates natural gas from crude oil and water.

REMAINING ECONOMIC LIFE (REL) - The number of years in the future over which the operation of an assetis anticipated to be economically feasible, often expressed as a percentage of the total economic life (REL%).

-S-SALTWATER DISPOSAL – The method and the system for the disposal of salt water produced with crude oil.

SCRUBBER – A vessel through which gas is passed to remove liquid and foreign matter.

RAW MATERIALS – Goods purchased for use as an ingredient or component part of a finished product.

REAL ESTATE – Land and land improvements, including buildings and appurtenances, standing timber andorchard trees.

NET WORTH – The aggregate of the equities representing proprietary interest; the excess of the going-concern value of assets over liabilities to outsiders; in the case of a corporation, the total of paid-in capital andretained earnings; in a sole proprietorship, the owner’s capital account; in a partnership, the sum of thepartner’s capital accounts.

NON-ASSOCIATED GAS – Natural gas which is in reservoirs that does not contain significant quantities ofcrude oil.

SITUS – The taxable location of an asset. For personal property, situs may be the physical location of theproperty or, in the instance of highly mobile property, the more-or-less permanent location of the propertyowner.

RADIO TELEMETRY UNIT (RTU) – Telemetry is a system for the electronic transmission of oil field data.

-P-POSTING – The act of transferring to an account in a ledger the date, either detailed or summarized,contained in a book or document of original entry.

PLUG AND ABANDON - Often abbreviated “P&A”, referring to the act of placing plugs in a depleted well, thenabandoning it.

PRE-AUDIT – An examination for the purpose of determining the propriety of proposed financial transactionsand financial transactions which have already taken place but which have not yet been recorded, or, if suchapproval is required, before the approval of the financial transactions by designated officials for recording.

PUMPING UNIT – The surface pumping unit is the equipment that is used to artificially lift oil and water fromthe reservoir through the well bore to the surface.

PUMP – A device used to increase the pressure of or move liquids.

-R-

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Section XIIJanuary 2018

VALUATION – A judgment expressing or implying preference, or relative approval or disapproval, most oftenexpressed in money, after a careful weighing of evidence, related experience, training, native shrewdness andother factors.

SOLE PROPRIETORSHIP – A business enterprise net worth which belongs entirely to one individual.

WELLHEAD – The wellhead is used to maintain surface control of the well. It is formed by the combination ofparts including the casing head, tubing head, Christmas tree, stuffing box and pressure gauges.

-S-

STEEL TANK – Steel tanks store oil for sale or water for disposal. Tanks may be welded or bolted.

-T-TANGIBLE PROPERTY – Property whose value is measured in accordance with its actual physical presence.

TAX – A compulsory charge levied by a government unit against the income or property of a person, natural orcorporate, for the common benefit of all citizens. The term does not include specific charges made againstparticular person or property for current or permanent benefits and privileges accruing only to those payingsuch charges, such as licenses, permits, and specific assessments.

TRADE LEVEL – Refers to the production and distribution stages of a product. Appraisers recognize threedistinct levels of trade; the manufacturing level, the wholesale level, and the retail level. Personal propertyshould be assessed at the trade level at which it is found. The valuation of the inventory of one owner shouldbe based on the price for which it would be exchanged with a similar business at the same trade level, forexample; from one manufacturer to another. Value-in-exchange increases as a property moves frommanufacturing through retail levels of trade.

SUPPLIES – A type of personal property, usually treated as inventory, that is consumed as part of the processof bringing other assets to a saleable condition.

TRENDING FACTOR – A figure representing the increase in selling price over a period of time. Trendingaccounts for the relative difference in the value of a dollar between two periods.

-U-

-W-WEIGHTED AVERAGE – a method of inventory cost accounting whereby inventory is valued according to theunit price of all units owned throughout the year; calculated by dividing total acquisition cost of all inventory bythe number of units owned.

UNIT COST – A valuation guideline expressing the relationship between cost or value of inventory or fixedassets and some unit of measure; for example, cost per square foot or per employee

USEFUL LIFE – Estimated normal operating life in terms of utility to the owner of a fixed asset or group ofassets.

-V-

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Section XIIIJanuary 2018

VALUATION RESOURCES

Agricultural Related Equipment

North American Equipment Dealers AssociationGuides 2000 - Southwest Association

4629 Mark IV Parkway, Fort Worth, Texas 76106

Computers, Printers, Copier, Facsimile

1421 S. Sheridan, Tulsa, OK, 74101

Petroleum Related Equipment

Marshall Valuation Service915 Wilshire Boulevard, Los Angeles, CA, 90017-3409

Pennwell Oil and Gas Journal

Farm Equipment Guide - Hotline1003 Central Avenue, P. O. Box 1115

Fort Dodge, Iowa 50501

Business Related Equipment

Dataquest - SpecCheck

Industrial Related Equipment

Green Guide for Construction Equipment1290 Ridder Park Drive, San Jose, California 95131-2398

North American Equipment Dealers AssociationIndustrial Equipment Guide - Southwest Association

4629 Mark IV Parkway, Fort Worth, Texas 76106

Dataquest

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Section XIIIJanuary 2018

2800 N. Lincoln Blvd. Oklahoma City, Ok 73105

(405) 521-3864

Oklahoma Department of Agriculture

International Association of Assessing Officers314 West 10th

Kansas City, MO. 64105-1616

BIBLIOGRAPHY

Center for Local Government TechnologyOklahoma State University

5202 Richmond Hills Dr

Oklahoma Statutes 2011, Supplement as amended

Stillwater, OK 74078