FIXED ASSET CHECKLIST GUIDE

1 FIXED ASSET CHECKLIST GUIDE Compiled and Published by DEPARTMENT OF FIN ANCE AND ADMINISTRATION ASSESSMENT COORDINATION D IVISION By Authority of Act 153 of 1955, as Amended Sandra Cawyer, Director Introduction This publication has been developed to assist assessors and staff in determining assessable items of furniture, fixtures, and equipment for a variety of commercial enterprises. This is intended to be used as a discovery tool. When businesses submit lists of their FIXED assets as required by law, or if they fail to do so, the classifications in this manual should help determine what items are typically found in that type of business . This is a comparative tool. IT IS NOT INTENDED TO PROVIDE COSTS NOR VALUES. This will be a living document and over time will be continually revised, both in terms of business classifications and the property items of those businesses. When updated, it will be placed on our website for easy access. Updated versions will be dated appropriately.

2 Your input is welcome. While our staff has worked very hard to compile this information, there are likely many items that are yet to be determined. In the process of reviewing owners information provided to you, if you discover items that are not included in this manual, please feel free to call or email us to help update and improve it. Questions or comments may be directed to Steve Sutterfield at or by calling (501) 324-8558. You may also contact Stephanie Bartley at or by calling (501) 324-9108. COMMERCIAL PERSONAL PROPERTY RENDITION CHECKLIST GUIDE TABLE OF CONTENTSCLASSIFICATIONPAGEAMBULANCE SERVICE1 AMUSEMENT / ARCADE2 ANTIQUE STORES3 APARTMENT FURNISHINGS4 APPLIANCE REPAIR5 ART GALLERIES6 AUTO PARTS7 AUTO SERVICE8 AUTOMOTIVE REPAIR9 BAIT SHOPS10 BAR/NIGHT CLUB11 BARBER/BEAUTY SHOPS12 BEAUTY SUPPLY13 BOAT MANUFACTURING14 BOOK STORE15 BOWLING ALLEY16 BREWERY / DISTILLERY17 CABINET SHOP18 CABLE TV / SATELITE19 CAR WASH EQUIPMENT20 CARPET AND FLOOR COVERING21 CARPET CLEANING22 CASINOS23 CATERERS24 CELLPHONE REPAIR25 CEMENT/ READY MIX PLANT26 CEMENT/READY MIX PORTABLE PLANT27 CHARTER BUS28 CLINIC/URGENT CARE FACILITY29 CLOTHING ALL CATEGORIES30 COMPUTER REPAIR31 COMPUTER SALES32 CONTRACTORS CONCRETE33 CONTRACTORS DRYWALL34 CONTRACTOR ELECTRICAL35 CONTRACTOR HVAC36 CONTRACTOR PAINTING37 CONTRACTOR PAVING38 CONTRACTOR PLUMBING39 CONTRACTOR ROOFING40 CONVENIENCE STORE41 CRAFT SHOPS42 TABLE OF CONTENTSCLASSIFICATIONPAGEDANCE STUDIO /

3 MARTIAL ARTS / YOGA STUDIO43 DAY SPA/MASSAGE44 DAYCARE CENTER45 DEALERSHIPS ALL VEHICLES46 DEPARTMENT STORE47 DISCOUNT STORE48 DISTRIBUTOR LIQUOR / GROCERY 49 DRILLING/WATER WELLS50 DRUGSTORE51 DRY CLEANERS/LAUNDRY52 ELECTRONICS/TV REPAIR53 EVENT CENTERS54 FABRIC AND DRAPERY55 FARM SUPPLY AND FEED STORE56 FENCING57 FINANCIAL INSTITUTION58 FISH AND SEAFOOD MARKET59 FITNESS CENTER60 FLEA MARKET61 FLORIST62 FOOD TRUCKS63 FUNERAL HOME/MORTUARY64 FURNITURE STORE / APPLIANCES65 GARAGE DOOR INSTALLATION / REPAIR66 GIFT SHOP67 GOLF COURSES68 GOLF PRO SHOPS69 HANDYMAN70 HARDWARE71 HARDWARE AND BUILDING MATERIALS72 HEALTH/SUPPLEMENTS73 HOBBY AND CRAFT SHOP74 HOME HEALTH AGENCIES75 HOTEL/MOTEL76 JANITORIAL SERVICES77 JEWELRY78 LABORATORIES79 LAND SURVEYOR/ENGINEER80 LAUNDROMAT81 LAWN CARE / LANDSCAPING82 LIMOUSINE SERVICES83 LIQUID NATURAL GAS DISPENSARIES84 LIQUOR STORE85 TABLE OF CONTENTSCLASSIFICATIONPAGELIVESTOCK / SALE BARNS86 LOCKSMITH87 LOGGING OPERATIONS88 MACHINE SHOP/TOOL AND DIE/METAL FABRICATION89 MEAT PROCESSOR90 MEDICAL MARIJUANA CULTIVATION FACILITIES91 MEDICAL MARIJUANA DISPENSARIES92 MEDICAL OFFICE CHIROPRACTOR93 MEDICAL OFFICE DENTIST94 MEDICAL OFFICE GENERAL95 MEDICAL OFFICE OPTICAL96 MEDICAL OFFICE VETERINARY97 MEDICAL RENTALS98 MINING/QUARRYING/EXCAVATION99 MOVERS100 MUSIC STORES101 NAIL SALON102 NEWSPAPER VENDING BOXES103 NURSING & CONVALESCENT HOMES / ASSISTED LIVING104 OFFICE COMMERCIAL105 OFFICE EQUIPMENT SALES & SERVICE106 OFFICE SUPPLY STORE107 OPTICAL PRODUCTS STORE108 PAINT STORE109 PAINTBALL110 PARTY SUPPLY SALES AND RENTALS111 PAWN SHOP112 PEST CONTROL113 PET BOARDING/KENNELS114 PET GROOMING115 PET SHOP116 PETROLEUM BULK PLANT117 PETROLEUM PRODUCTION118 PLANT NURSERY / GREENHOUSES119 PLUMBING120 PLUMBING SUPPLY121 PRINT SHOP122 PROPANE / BUTANE DISTRIBUTION123 PUBLISHERS124 RADIO / TV BROADCAST FACILITIES125 RECORDING STUDIOS126 RESTAURANT BAKERY127 RESTAURANT

4 CHAIN128 TABLE OF CONTENTSCLASSIFICATIONPAGERESTAURANT DONUT129 RESTAURANT FAMILY130 RESTAURANT FAST FOOD131 RESTAURANT PIZZA132 RESTAURANT SANDWICH/DELI133 SALVAGE/RECYCLING134 SAWMILLS LARGE135 SAWMILLS PORTABLE136 SAWMILLS SMALL137 SECURITY / ALARM INSTALLATION138 SEPTIC TANK CLEANING139 SHOE REPAIR140 SHOE STORE141 SIGN SHOPS142 SKATING RINKS ICE/ROLLER143 small ENGINE REPAIR144 SPORTING GOODS STORE145 STORAGE / PRE-FAB BUILDING PRODUCTION146 SUPERMARKET147 SWIMMING POOL INSTALLATION AND SERVICE148 TAILORS/ALTERATIONS149 TANNING SALON150 TATTOO PARLOR151 TAXIDERMISTS152 THEATER MOVIE153 TILE / MARBLE PRODUCTS154 TIRE STORE155 TOBACCO/VAPE STORE156 TOWING / WRECKER SERVICE157 TOY & GAME STORE158 TRASH/SANITATION159 TREE SERVICES160 TROPHIES/AWARDS SHOPS161 TRUSS MANUFACTURING162 VARIETY STORE163 VENDING COMPANY164 business CLASSIFICATION / ASSET LISTINGAMBULANCE SERVICEV ehicles - base cost from VIN lookup plus added featuresBathroom / cleaning suppliesMedical SuppliesOffice suppliesDrugs / pharmaceuticalsBackboards BlanketsBlood pressure equipment and suppliesBreakroom furniture / appliancesBreathing/respiratory/airway equipmentCommunications equipmentComputer equipmentDefibrillatorsEquipment bags/cases/containersExam room suppliesFire extinguishersGurneysImmobilization equipment - locking tracks, strapsInfection control equipmentLobby furnishingsMonitors - patient multiparameterObstetrical equipmentOffice furnishings and equipmentOxygen equipment/tanks/suppliesPersonal protection equipmentPhonesSafety gearStretchersTactical bagsTools / shop equipmentVentilation equipment / laryngoscopes and suppliesWebsites for sales of ambulances and CLASSIFICATION / ASSET LISTINGAMUSEMENT/ARCADEI nventory (prizes)

5 Bathroom suppliesCleaning/Janitorial equipment, suppliesSnack Bar SuppliesArcade gamesAudio/Video equipment, suppliesBatteries/ChargersCash register/ POS /ComputerComputersCoolersCountersCPUs/Se rversDisplay casesDrink dispensersElectrical testing equipmentFansFire extinguishersIce MachineOffice furnishingsOffice suppliesPA systems, Sound EquipmentPhonesPower cords/suppressorsProjectorsRepair parts/SuppliesSecurity equipment - check real propertyShelvingSnack bar equipmentStorageSurveillance equipmentTable gamesTicket dispensersToken/Change machines2 business CLASSIFICATION / ASSET LISTINGANTIQUE STORESI nventoryBathroom suppliesCleaning/Janitorial suppliesOffice suppliesCash register/ POS /ComputerComputersCountersDesks, chairsDisplay casesDisplays/SignageDumpster (Leased?)Fire extinguishersHand truckPallet jackPartitionsPhonesPower cordsPrintersSecurity equipmentShelvingStorage binsSurge suppressorsTrash cans3 business CLASSIFICATION / ASSET LISTINGAPARTMENT FURNISHINGSC hairsComputers, printersCopiersDesksDumpster (leased)Filing cabinetsFire extinguishersFurniture-In furnished unitsGolf carts (maintenance)Gym Equipment-treadmills, weights,bikesLawn equipment-if they do their equipmentMicrowavesPhonesPlayground equipmentRefrigeratorsStovesSwimming pool equipmentTrash cansWashers/Dryers4 business CLASSIFICATION / ASSET LISTINGAPPLIANCE REPAIRI nventory - used (possibly)SuppliesCompressorComputerHand toolsHand truck / dollyOffice furniture and equipmentOffice furniture and equipmentPower toolsTesting equipmentTruck or van with lift gateVoltage detector / meter5 business CLASSIFICATION / ASSET LISTINGART GALLERIESB athroom suppliesCleaning/Janitorial suppliesOffice suppliesComputersDumpster (leased)

6 Fire extinguishersFraming materialsHand toolsMatting materialsOffice furnishingsPhonesPower toolsPrintersSecurity equipment check real property)ShelvingStorage binsTrash cansVaults/Safes6 business CLASSIFICATION / ASSET LISTINGAUTO PARTSI nventoryBathroom suppliesOffice suppliesCash register/ POS /ComputerChairsComputersCountersDelivery vehicle-usually a small truckDesksDrink CoolersDumpster (leased?)Fire extinguishersHose cutting machineKey machinesPhonesShelving Storage Storage racksTesting equipment-batteries, starters, clock-unless done on the computerTrash cansIf store has a repair shop, refer to Automotive Repair7 business CLASSIFICATION / ASSET LISTINGAUTO SERVICEI nventoryBathroom suppliesOffice suppliesCash register/ POS /ComputerChairsChairs-seating areaCoffee potComputersCompressorCountersDesksDispl aysFile CabinetsFire extinguishersGeneratorHand toolsInventoryLifts are almost gone. Most have pits. Some have Inventory here pneumatic tools, air impact toolsStorage racks-usually in parts room inside the storage areaSuppliesTrash cansTVVending machines8 business CLASSIFICATION / ASSET LISTINGAUTOMOTIVE REPAIRB athroom suppliesOffice suppliesRepair Supplies / PartsAir impact tools (pneumatic)Brake latheBrake machineCash register/ POS /ComputerChairsChairs-seating areaCoffee potComputersCountersDesksDisplaysDumpste r (leased?

7 Equipment for pulling motors, transmissionsFiling cabinetsFire extinguishersFrame machine-in a Body ShipHand toolsPaint room tools-body shopPhonesShelving StorageTablesTire machineTrash cansTVVending machines9 business CLASSIFICATION / ASSET LISTINGBAIT SHOPSI nventoryBathroom suppliesOffice suppliesAeratorsBagged Ice machine (Leased?)Cash Register/ComputerClothing racksComputersCoolersCompressorsCounters Cricket boxesDesks, chairsDisplay casesDisplays/SignageDrink CoolersDumpsterFire extinguishersFish tanksIce MachineMinnow tanksPhonesRod racksSafeShelvingStorageTanksTrash cansVending MachinesWire racksWorm coolers10 business CLASSIFICATION / ASSET LISTINGBAR/NIGHT CLUBBar SuppliesBathroom suppliesAudio equipmentAudio suppliesBart tools, equipment, suppliesCables, suppliesCalculatorsCash register/ POS /ComputerComputersDesks, chairsDJ EquipmentDumpster (leased?)Electronic suppliesFire extinguishersFlat-top grillsFryersIce MachineInventoryKitchen equipmentPOS SystemShelvingSpeakersStools, chairs, tablesStorageTrash cans11 business CLASSIFICATION / ASSET LISTINGBARBER/BEAUTY SHOPSI nventoryBathroom suppliesSuppliesCapesCash register/ POS /ComputerCountersDisplaysDumpsterFire extinguishersHair syling tools, equipment clippers, scissors, equipment, suppliesLather machineOffice suppliesPhonesSalon chairs/barber chairsShelvingTowelsTrash cansWasher/Dryer12 business CLASSIFICATION / ASSET LISTINGBEAUTY SUPPLYI nventoryBathroom suppliesOffice suppliesChairsComputers Cash register/ POS /ComputerCountersDesksDisplay casesDisplaysDumpster (leased?)

8 Filing cabinetsFire extinguishersJanitorial supplies, equipmentPhonesRacks-hanging, displayShelvingShelving-StockroomStorage Storage-StockroomTrash cans13 business CLASSIFICATION / ASSET LISTINGBOAT MANUFACTURINGI nventory - raw materials, work in process, finished goodsManufacturing supplies - sheet metal, fiberglass, pre-made component parts, paintOffice SuppliesChain hoistsCNC equipmentCompressorComputers-officeCutti ng equipmentDesks, chairs-officeDrill pressesDumpster (Leased?)Fire extinguishersForklift Electric Charging Station/Propane TankForkliftsGeneratorGrindersHand toolsLathesMetal working dies and jigsMoldsPaint gunsPhonesPower toolsSandersShelving-officeSteel shelvingTesting equipmentTrash cansWelding equipment14 business CLASSIFICATION / ASSET LISTINGBOOK STOREI nventoryBathroom suppliesOffice suppliesChairsCheck-out countersCoffee/snack bar (leased?)Compactors (leased?)Computers Cash register/ POS /ComputerDesksDisplaysDumpster (leased?)

9 Fire extinguishersPhonesShelvingStorageTrash cans15 business CLASSIFICATION / ASSET LISTINGBOWLING ALLEYI nventoryBathroom suppliesOffice suppliesArcade/Game room equipment, supplies (Leased?)Bar/Deli/restaurant equipment, suppliesBowling ballsChairsComputers Cash register/ POS /ComputerCountersBar/Deli/restaurant equipment, suppliesDesksDisplaysDumpster (leased?)Fire extinguishersIce MachinePhonesPin setting equipmentPins ShelvingShoesSignageStorageSuppliesTable s, chairsTrash cansVending Machines16 business CLASSIFICATION / ASSET LISTINGBREWERY/DISTILLERYI nventoryBathroom supplies Cleaning suppliesKitchen equipment, suppliesOffice suppliesAlcohol Pump Machinery ShelvingBlending Tanks SmallwareBoil Kettles StorageBottling machines.

10 Supplies TanksBrewing Equipment Tap Room EquipmentBright Tanks-stainless steel Trash CansCompressors Vehicles - Specialty EquipmentComputers Water de-ionizer equipmentConveyors Water TanksCookers WhirlpoolCopiersDinnerwareDumpsterFermen tersFire extinguishersForkliftsForklift Electric Charging Station/Propane TankGeneratorsGin Basket EquipmentGlasswareHosesHot Water TanksIce MachineLabelersMash/Lauter vesselsOffice furnishingsPallet jacksPhonesPipe fittings, pipesPrintersRacksRefrigeration EquipmentRoller Mill Machinery17 business CLASSIFICATION / ASSET LISTINGCABINET SHOPV ehicle equipped for deliveryInventory - raw materials, work in process, finished goodsManufacturing supplies - pre-made component parts / paint / varnish / brushes/ finishing suppliesOffice SuppliesBand sawsClampsCompound mitre sawCompressorComputers-officeCutting equipmentDesk