Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
             15          3.15          Guns, through 30mm



                         1.18          Guns, over 30mm up to 75mm



             25          0.63          Guns, 75mm through 125mm



                         2.14          Guns, over 125mm through 200mm



                         2.61          Guns, over 200mm through 300mm



 1040        16                        Chemical Weapons and Equipment



 1040        15          2.00          Launchers, Rocket and Pyrotechnic



 1080        10          1.75          Camouflage and Deception Equipment



 1090        25          2.25          Assemblies Interchangeable between
                                       Weapons in Two or More Classes


 1095                    1.06          Misc. Weapons



 1135        16          0.08          Fusing and Firing Devices Nuclear
                                       Ordnance


                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 1190        8           0.60          Specialized Test and Handling Equipment,
                                       Nuclear Ordnance


 1220        8           0.29          Fire Control Computing Sights and Devices



 1230        11                        Fire Control System, Complete



 1240        11          1.80          Optical Sighting and Ranging Equipment



 1250        11          1.76          Fire Control Stabilizing Mechanisms



 1260        12          0.58          Fire Control Designating and Indicating
                                       Equipment


 1265        11          0.39          Fire Control Transmitting and Receiving
                                       Equipment, except Airborne


 1270                    0.22          Aircraft Gunnery Fire Control Components



 1285                    1.19          Fire Control Radar Equipment, except
                                       Airborne


 1290        19          0.79          Misc. Fire Control Equipment



 1340        18          3.62          Rockets, Rocket Ammo and Rocket
                                       Components


                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 1375                                  Demolition Materials



 1377                    1.28          Cartridge and Propellant Activated
                                       Devices and Components


 1398        12          0.52          Specialized Ammo Handling and Servicing
                                       Equipment


 1410        19          1.55          Guided Missiles



 1420        15          0.13          Guided Missile Components



 1430        19          0.45          Guided Missile Remote Control Systems



 1440        17          0.66          Launchers, Guided Missile



 2450        27          0.65          Guided Missile Handling and Servicing
                                       Equipment


 1560        20          2.48          Airframe Structural Components



 1610        10          4.58          Aircraft Propellers



 1615        10          3.52          Helicopter Rotor Blades, Drive Mechanisms
                                       and Components


                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 1620        10          2.71          Aircraft Landing Gear Components



 1630        10          4.92          Aircraft Wheel and Brake Systems



 1650        10          2.19          Aircraft Hydraulic, Vacuum and De-icing
                                       System Components


 1660        10          2.23          Aircraft Air Conditioning, Heating and
                                       Pressurizing Equipment


 1670        7           5.52          Parachutes; Aerial Pick Up, Delivery,
                                       Recovery Systems and Cargo Tie Down
                                       Equipment

 1680        7           1.92          Misc. Aircraft Accessories and Components



 1720        25          1.91          Aircraft Launching Equipment



 1730        20          3.12          Aircraft Ground Servicing Equipment



 1740                    6.37          Airfield Specialized Trucks and Trailers



 1905        20          2.53          Combat Ships and Landing Vessels



 1915        30          8.54          Cargo and Tanker Vessels



                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 1925        25          8.54          Special Service Vessels



 1930        27          11.05         Barges and Lighters, Cargo



 1935        30          19.83         Barges and Lighters, Special Purpose



 1940        23          6.35          Small Craft



 1945        30          14.42         Pontoons and Floating Docks



 1990                    8.74          Misc. Vessels



 2010        20          10.26         Ship and Boat Propulsion Components



 2030                    3.31          Deck Machinery



 2040        20          16.57         Marine Hardware and Hull Items



 2050                    11.05         Buoys



 2090                    4.81          Misc. Ship and Marine Equipment



                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 2210        29          16.51         Locomotives



 2220        40          10.27         Rail Cars



 2230        20          18.69         Right-of-Way Construction and Maintenance
                                       Equipment, Railroad


 2240                    9.98          Locomotive and Rail Car Accessories and
                                       Components


 2250                    41.00         Track Materials, Railroad



 2305        15                        Ground Effect Vehicles



 2310        6           17.00         Passenger Motor Vehicles, Passenger Cars
                                       and Station Wagons


 2310        8           17.00         Passenger Motor Vehicles, Buses (11 or
                                       more passengers)


 2310        7           17.00         Passenger Motor Vehicles, Ambulances



 2320        6           17.96         Trucks and Truck Tractors, Wheeled, Less
                                       than 12,500 (payload 1 ton and less)


 2320        7           17.96         Trucks and Truck Tractors, Wheeled,
                                       12,500 through 16,999 (payload 1 1/2
                                       through 2 1/2 tons)

                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 2320        9           17.96         Trucks and Truck Tractors, Wheeled,
                                       17,000 and over (payload over 2 1/2
                                       tons)

 2320        6           17.96         Multiple Drive Vehicles



 2330        23          10.09         Trailers



 2340        12          27.31         Motorcycles, Motor Scooters and Bicycles



 2350        14          32.82         Combat, Assault and Tactical Vehicles,
                                       Tracked


 2410        14          27.62         Tractors, Full Track, Low Speed



 2420        13          22.70         Tractors, Wheeled



 2430                    7.42          Tractors, Track Laying High Speed



 2510        10          14.18         Vehicular Cab, Body and Frame Structural
                                       Components


 2520        12          16.22         Vehicular Power Transmission Components



 2530        12          12.17         Vehicular Brake, Steering, Axle, Wheel
                                       and Track Components


                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 2540        18          6.95          Vehicular Furniture and Accessories



 2590        10          7.04          Misc. Vehicular Components



 2805        7           5.68          Gasoline Reciprocating Engines except
                                       Aircraft and Components


 2810                    3.43          Gasoline Reciprocating Engines, Aircraft
                                       and Components


 2815                    13.33         Diesel Engines and Components



 2835        15          3.59          Gas Turbines and Jet Engines, except
                                       Aircraft and Components


 2840                    1.77          Gas Turbines and Jet Engines, Aircraft,
                                       and Components


 2845                    0.11          Rocket Engines and Components



 2910                    8.01          Engine Fuel System Components,
                                       Nonaircraft


 2915                    3.01          Engine Fuel System Components, Aircraft



 2920                    10.32         Engine Electrical System Components,
                                       Nonaircraft


                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 2925                    7.94          Engine Electrical System Components,
                                       Aircraft


 2930                    21.96         Engine Cooling System Components,
                                       Nonaircraft


 2935                    7.41          Engine Cooling System Components,
                                       Aircraft


 2945                    1.71          Engine Air and Oil Filters, Strainers and
                                       Cleaners, Aircraft


 2950                    8.26          Turbosuperchargers



 2990                    7.77          Misc. Engine Accessories, Nonaircraft



 2995                    4.10          Misc. Engine Accessories, Aircraft



 3010                    5.93          Torque Converters and Speed Changers



 3020                    4.64          Gears, Pulleys, Sprockets and
                                       Transmission Chain


 3040                    3.22          Misc. Power Transmission Equipment



 3110                    22.14         Bearings, Antifriction, Unmounted



                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 3120                    4.78          Bearings, Plain, Unmounted



 3130                    7.80          Bearings, Mounted



 3210        15          28.41         Sawmill and Planing Mill Machinery



 3220        15          27.37         Woodworking Machines



 3405        20          30.87         Saws and Filing Machines



 3408                    7.49          Machining Centers and Way-Type Machines



 3410        10          9.75          Electrical and Ultrasonic Erosion
                                       Machines


 3411        20          49.61         Boring Machines



 3413        15          40.16         Drilling and Tapping Machines



 3414        10          29.58         Gear Cutting and Finishing Machines



 3415        15          35.06         Grinding Machines



                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 3416        20          39.84         Lathes



 3417        20          28.22         Milling Machines



 3418        20          27.66         Planners and Shakers



 3419        15          17.92         Misc. Machine Tools



 3422        10          68.35         Rolling Mills and Drawing Machines



 3424        25          11.72         Metal Heat Treating and Nonthermal
                                       Treating Equipment


 3426        20          6.63          Metal Finishing Equipment



 3655        12          7.35          Gas Generating and Dispersing Systems



             9           27.30         Industrial Size Reduction Machinery



 3680        10          12.61         Foundry Machinery, Related Equipment and
                                       Supplies


 3690                    3.41          Specialized Ammo and Ordnance Machinery
                                       and Related Equipment


                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 3693                    0.45          Industrial Assembly Machine



 3694                    6.43          Clean Work Stations, Controlled
                                       Environment and Related Equipment


 3695        4           7.58          Misc. Special Industry Equipment



 3910        12          6.85          Conveyors



 3920        22          9.07          Materials Handling Equipment Nonself
                                       Propelled


 3930                    18.60         Warehouse Trucks and Tractors, Self
                                       Propelled, Gasoline


 3930        8           18.60         Warehouse Trucks and Tractors, Self
                                       Propelled, Fork Truck (2,000 pounds to
                                       16,000 pounds)

 3930        10          18.60         Warehouse Trucks and Tractors, Self
                                       Propelled, Fork Truck (over 6,000
                                       pounds)

 3930        8           18.60         Warehouse Trucks and Tractors, Self
                                       Propelled, Tractor


 3930        12          18.60         Warehouse Trucks and Tractors, Self
                                       Propelled, Crane


 3930        8           18.60         Warehouse Trucks and Tractors, Self
                                       Propelled, Platform Truck


                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 3930        15          18.60         Warehouse Trucks and Tractors, Self
                                       Propelled, Straddle Truck


 3930                    18.60         Warehouse Trucks and Tractors, Self
                                       Propelled, Electric


 3930        15          18.60         Warehouse Trucks and Tractors, Self
                                       Propelled, All types


 3940                    9.61          Blocks, Tackle, Rigging and Slings



 3950        13          10.23         Winches, Hoists, Cranes and Derricks



 3990        30          8.71          Misc. Materials Handling Equipment



 4010                    5.11          Chain and Wire Rope



 4020                    6.81          Fiber Rope, Cordage and Twine



 4030                    13.16         Fittings for Rope, Cable and Chain



 4110        11          7.07          Refrigeration Equipment



 4120        10          3.82          Air Conditioning Equipment



                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 4130        16          4.26          Refrigeration and Air Conditioning
                                       Components


 4140                    4.79          Fans, Air Circulators and Blow Equipment



 4210        14          6.55          Fire Fighting Equipment



 4220        10          5.65          Marine Lifesaving and Diving Equipment



 4230        17          5.87          Decontaminating and Impregnating Equip.



 4240        19          2.53          Safety and Rescue Equipment



 4310        10          7.59          Compressors and Vacuum Pumps



 4320        15          4.27          Power and Hand Pumps



 4330        20          4.90          Centrifuges, Separators and Pressure and
                                       Vacuum Filters


 4410        9           3.78          Industrial Boilers



 4420                    9.73          Heat Exchanges and Steam Condensers



                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 4430        10          6.59          Industrial Furnaces, Kilns, Lehrs and
                                       Ovens


 4440        10          4.55          Driers, Dehydrators and Anhydrators



 4460        11          3.71          Air Purification Equipment



 4510        15          5.91          Plumbing Fixtures and Accessories



 4520        8           8.36          Space Heating Equipment and Domestic
                                       Water Heaters


 4540        8           3.01          Misc. Plumbing, Heating and Sanitation
                                       Equipment


 4610        14          4.55          Water Purification Equipment



 4620        15          15.61         Water Distillation Equipment, Marine and
                                       Industrial


 4710                    7.79          Pipe and Tube



 4720                    6.13          Hose and Tubing, Flexible



 4730                    4.83          Fittings and Specialties, Hose, Pipe and
                                       Tube


                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 4810                    2.20          Valves, Powered



 4820                    4.91          Valves Nonpowered



 4910        11          6.63          Motor Vehicle, Maintenance and Repair
                                       Shop Specialized Equipment


 4920        20          1.58          Aircraft Maintenance and Repair Shop
                                       Specialized Equipment


 4925        21          1.67          Ammo, Maintenance, Repair and Checkout
                                       Specialized Equipment


 4927                                  Rocket Maintenance, Repair and Checkout
                                       Specialized Equipment


 4930        15          5.00          Lubrication and Fuel Dispensing Equipment



 4931        9           1.18          Fire Control Maintenance and Repair Shop
                                       Specialized Equipment


 4933        15          1.91          Weapons Maintenance and Repair Shop
                                       Specialized Equipment


 4935        19          0.40          Guided Missile Maintenance, Repair and
                                       Checkout Specialized Equipment


 4940        20          4.48          Misc. Maintenance and Repair Shop
                                       Specialized Equipment


                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 5110        10          9.26          Hand tools, Edged-Nonpowered



 5120        21          5.53          Hand tools, Nonedged, Nonpowered



 5130        10          10.31         Hand tools, Power Driven



 5133        10          24.07         Drill Bits, Counterbores and
                                       Countersinks, Hand and Machine


 5136        10          8.08          Taps, Dies and Collets, Hand and Machine



 5140        20          26.42         Tool and Hardware Boxes



 5180        23          3.83          Sets, Kits and Outfits of Hand Tools



 5210        10          4.87          Measuring Tools, Craftsmen



 5220        12          3.17          Inspection Gages and Precision Layout
                                       Tools


 5280        25          1.01          Sets, Kits and Outfits of Measuring Tools



 5410        8           2.48          Prefabricated and Portable Building



                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 5411        20          2.44          Rigid Wall Shelters



 5420        17          7.25          Bridges, Fixed and Floating



 5430        7           6.83          Storage Tanks



 5440        5           6.83          Scaffolding Equipment and Concrete Forms



 5445        23          5.23          Prefabricated Tower Structures



 5450        25          1.30          Misc. Prefabricated Structures



 5670        10          59.16         Architectural and Related Metal Products



 5680        69          9.59          Misc. Construction Materials



 5805        23          2.37          Telephone and Telegraph Equipment



 5810        16          0.40          Communications Security Equipment and
                                       Components


 5811        11          1.25          Other Cryptologic Equipment and
                                       Components


                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 5815        22          0.99          Teletype and Facsimile Equipment



 5820        8           2.44          Radio and Television Communications
                                       Equipment, except Airborne


 5821        24          1.01          Radio and Television Communications
                                       Equipment, Airborne


 5825        24          1.37          Radio Navigation Equipment, except
                                       Airborne


 5826        24          1.44          Radio Navigation Equipment, Airborne



 5830        24          1.74          Intercommunication and Public Address
                                       Systems, except Airborne


 5831        25          0.61          Intercommunication and Public Address
                                       Systems, Airborne


 5835        22          1.43          Sound Recording and Reproducing Equipment



 5840        23          0.92          Radar Equipment, except Airborne



 5841        24          0.53          Radar Equipment, Airborne



 5845        13          1.14          Underwater Sound Equipment



                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 5850        24          0.32          Visible and Invisible Light Communication
                                       Equipment


 5855        25          1.18          Night Vision Equipment, Emitted and
                                       Reflected Radiation


 5860        25                        Stimulated Coherent Radiation Devices,
                                       Components and Accessories


 5865        20          0.27          Electronic Countermeasures, Counter
                                       Countermeasures and Quick Reaction
                                       Capability Equipment

 5895        23          0.67          Misc. Communications Equipment



 5905        8           1.02          Resistors



 5910        8           2.32          Capacitors



 5915        25          0.93          Filters and Networks



 5920        25          3.12          Fuses and Lightning Arrestors



 5925        10          7.49          Circuit Breakers



 5930        10          1.55          Switches



                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 5935        22          20.61         Connectors, Electrical



 5940        8           1.66          Lugs, Terminals and Terminal Strips



 5945        25          1.36          Relays and Solenoids



 5950        8           1.35          Coils and Transformers



 5955        8           0.65          Piezoelectric Crystals



 5960        8           1.00          Electron Tubes and Associated Hardware



 5961        8           1.04          Semiconductor Devices and Associated
                                       Hardware


 5962        8           0.54          Microcircuits, Electronic



 5963        8                         Electronic Modules



 5965        24          4.28          Headsets, Handsets, Microphones and
                                       Speakers


 5970        8           34.93         Electrical Insulators and Insulating
                                       Materials


                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 5975        23          3.73          Electrical Hardware and Supplies



 5977        8           2.08          Electrical Contact Brushes and Electrodes



 5985        8           2.02          Antennas, Waveguide and Related Equipment



 5990        14          1.65          Synchros and Resolvers



 5995        24          4.16          Cable, Cord and Wire Assemblies,
                                       Communications Equipment


 5999        20          1.01          Misc. Electrical and Electronic
                                       Components


 6105        10          5.31          Motors, Electrical



 6110        8           2.45          Electrical Control Equipment



 6115        19          6.50          Generators and Generator Sets, Electrical



 6116        15          22.88         Fuel Cell Power Units, Components and
                                       Accessories


 6120         Di                       Transformers



                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 6125        25          2.88          Converters, Electrical, Rotating



 6130        22          1.75          Converters, Electrical, Nonrotating



 6135        15          2.51          Batteries, Primary



 6140        25          6.91          Batteries, Secondary



 6145        25          16.29         Wire and Cable, Electrical



 6150        15          2.55          Misc. Electric Power and Distribution
                                       Equipment


 6210        16          3.95          Indoor and Outdoor Electric Lighting
                                       Fixtures


 6220        10          4.58          Electric Vehicular Light and Fixtures



 6230        17          3.44          Electric Portable and Hand Lighting
                                       Equipment


 6240        10          6.92          Electric Lamps



 6250        10          3.91          Ballasts, Lampholders and Starters



                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 6310        4           3.52          Traffic and Transit Signal Systems



 6320        4           2.68          Shipboard Alarm and Signal Systems



 6350        6           1.38          Misc. Alarm, Signal and Security
                                       Detection Systems


 6515        9           2.54          Medical and Surgical Instruments
                                       Equipment and Supplies


 6520        8           7.66          Dental Instruments, Equipment and
                                       Supplies


 6525         Me         9             X-Ray Equipment and Supplies



 6530        10          4.18          Hospital Furniture, Equipment, Utensils
                                       and Supplies


 6540        10          6.23          Opticians' Instruments, Equipment and
                                       Supplies


 6545        10          5.60          Medical Sets, Kits and Outfits



 6605        15          0.87          Navigational Instruments



 6610        17          2.30          Flight Instruments



                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 6615        25          1.17          Automatic Pilot Mechanisms and Airborne
                                       Gyro Components


 6620        15          3.04          Engine Instruments



 6625        15          1.55          Electrical and Electronic Properties
                                       Measuring and Testing Instruments


 6630        5           1.70          Chemical Analysis Instruments



 6635        13          6.62          Physical Properties Testing Equipment



 6636        10          2.20          Environmental Chambers and Related
                                       Equipment


 6640        20          2.12          Laboratory Equipment and Supplies



 6645        25          5.54          Time Measuring Instruments



 6650        8           2.31          Optical Instruments



 6655        25          2.02          Geophysical and Astronomical Instruments



 6660        20          1.05          Meteorological Instruments and Apparatus



                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 6665        16          1.44          Hazard-Detecting Instruments and
                                       Apparatus


 6670        18          4.77          Scales and Balances



 6675        19          2.44          Drafting, Surveying and Mapping
                                       Instruments


 6680        10          2.87          Liquid and Gas Flow, Liquid Level and
                                       Mechanical Motion Measuring Instruments


 6685        10          2.53          Pressure, Temperature and Humidity
                                       Measuring Controlling Instruments


 6695        8           2.06          Combination and Misc. Instruments



 6710        25          5.29          Cameras, Motion Pictures



 6720        24          1.82          Cameras, Still Picture



 6730        25          3.52          Photographic Projection Equipment



 6740        24          3.32          Photographic Developing and Finishing
                                       Equipment


 6750        25          8.64          Photographic Supplies



                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 6760        24          1.36          Photographic Equipment and Accessories



 6780        22          3.24          Photographic Sets, Kits and Outfits



 6910        20          0.96          Training Aids



 6920        20          3.22          Armament Training Devices



 6930        21          0.62          Operation Training Devices



 6940        21          0.79          Communication Training Devices



 7010        8           0.73          ADPE Configuration



 7021        15          0.73          ADP Central Processing Unit, Digital



 7022        15                        ADP Central Processing Unit, Hybrid



 7025        13          1.01          ADP Input/Output and Storage Devices



 7030        15          0.97          ADP Software



                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 7035        13          0.72          ADP Accessorial Equipment



 7040        15          0.87          Punched Card Equipment



 7045        11          1.50          ADP Supplies and Support Equipment



 7050        15          0.95          ADP Components



 7105        10          9.94          Household Furniture



 7110        10          16.20         Office Furniture



 7125        20          9.47          Cabinets, Lockers, Bins and Shelving



 7195        10          6.17          Misc. Furniture and Fixtures



 7310        12          5.40          Food Cooking, Baking and Serving
                                       Equipment


 7320        18          5.60          Kitchen Equipment and Appliances



 7420        12          1.46          Accounting and Calculating Machine,
                                       Electric


                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 7420        15                        Accounting and Calculating Machine,
                                       Manual


 7439        12          6.10          Typewriters and Office Type Composing
                                       Machines, Electric


 7439        15                        Typewriters and Office Type Composing
                                       Machines, Manual


 7450        12          1.17          Office Type Sound Recording and
                                       Reproducing Machines


 7460                    2.26          Visible Record Equipment



 7490        12          3.30          Misc. Office Machines



 7710        12          14.67         Musical Instruments



 7910                    5.72          Floor Polishers and Vacuum Cleaning
                                       Equipment


 8140        15          12.33         Ammo and Nuclear Ordnance Boxes, Packages
                                       and Special Containers


 8145        22          6.55          Specialized Shipping and Storage
                                       Containers


 8340        5           4.86          Tents and Tarpaulins



                     Circular A-76 Supplement:  Appendix 3

                        Useful Life and Disposal Value

The following useful life and disposal values are estimated by the Defense
Logistics Agency.  The disposal value factor, as a percent of acquisition cost,
is based on the rate of return.


                     Useful Life* and Disposal Value Table
--------------------------------------------------------------------------------
FSC No    Expected       Disposal
           Useful      Value Factor
         Life (Yrs)  (% of Acq Cost)                  Nomenclature
--------------------------------------------------------------------------------
 8345        5           8.30          Flags and Pennants



 8415        5           10.81         Clothing, Special Purpose



 8820        3           55.05         Live Animals, Not Raised for Food



 9320        5           19.40         Rubber Fabricated Materials



 9340        5           4.14          Glass Fabricated Materials



 9515        10          19.00         Armor Plate



 9530        10          47.51         Metal Bar



 9535        10          52.44         Metal Plate








--------------------------------------------------------------------------------
  * There is no expected useful life for those items left blank.
--------------------------------------------------------------------------------