| Item | Type | Period | Balance | Description | | Tools, Dies and Molds | | duration | | Equipment commonly used to cut, shape, and form metal and other materials into goods for sale. |
| Technology Equipment | | duration | | Equipment used in the creation, maintenance and utilization of information systems which include computers and peripherals. |
| Computer Equipment | | duration | | Long lived, depreciable assets that are used in the creation, maintenance and utilization of information systems. |
| Office Equipment | | duration | | Tangible personal property used in an office setting. Examples include, but are not limited to, computers, copiers and fax machine. |
| | duration | | |
| Other Machinery and Equipment | | duration | | Other tangible personal property, nonconsumable in nature, with finite lives used to produce goods and services. |
| Transportation Equipment | | duration | | Equipment used for the primary purpose of moving people and products from one place to another. |
| Energy Equipment | | duration | | Assets used in the production and distribution of energy from the producer to the consumer. |
| Air Transportation Equipment | | duration | | Equipment used for the primary purpose of air transportation. |
| | duration | | |
| Maritime Equipment | | duration | | Equipment used for the primary purpose of water transportation. |
| Containers | | duration | | Assets commonly used in the storage and transportation of goods. |
| Railroad Transportation Equipment | | duration | | Equipment used for the primary purpose of rail transportation, including railroad cars, tracks and ties. |
| Vehicles | | duration | | Equipment used primarily for road transportation. |
| | duration | | |
| Pipelines | | duration | | Assets used for transporting gas and liquids through interconnected tubing, generally underground, for many miles. |
| Refining Equipment | | duration | | Equipment used to process natural resources into a marketable finished product. |
| Upstream Equipment | | duration | | Equipment used in the search, development, extraction, and production of natural resources. |
| Downstream Equipment | | duration | | Equipment used in the transporting, refining, marketing, and distribution of products to a customer. |
| | duration | | |
| Gas Distribution Equipment | | duration | | Long lived, depreciable assets used for the primary purpose of distributing a gas product to the consumer. |
| Electric Transmission and Distribution Equipment | | duration | | Equipment used for the primary purpose of transmitting and distributing electricity to the consumer. |
| Electric Generation Equipment | | duration | | Equipment used for the primary purpose of generating electricity to be distributed to the consumer. |
| Nuclear Fuel | | duration | | Any material that is commonly used in the generation of nuclear energy. |
| | duration | | |
| Mining Properties and Mineral Rights | | duration | | Legal right to explore, extract, and retain some or all portions of the benefits from mining or mineral deposits and properties used for mining. |
| Mine Development | | duration | | Components used to prepare a mine for its intended use including, but not limited to, labor, materials, and equipment. |
| Oil and Gas Properties | | duration | | Assets used to produce oil or gas. |
| Drilling Rights | | duration | | Legal right to explore specific locations for oil or other fossil fuels. |
| | duration | | |
| Marine Services Equipment | | duration | | Equipment used in marine operations. |
| Exploration and Production Equipment | | duration | | Equipment used in the process of surveying, preparing land for the extraction of natural resources and extracting natural resources. |
| Other Energy Equipment | | duration | | Other long lived, depreciable assets used to process natural resources into a marketable finished product. |
| Gas, Transmission and Distribution Equipment | | duration | | Equipment used for transmitting and distributing a gas product to the consumer. |
| | duration | | |