Allowance List Depreciation Guide

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					                                                       ALLOWANCE LIST-DEPRECIATION GUIDE
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1    Use this Allowance List-Depreciation Guide for all claims adjudicated after 31 May 2007. If the rate has changed for an item which is the subject of a request for
     reconsideration pending resolution on 1 June 2007, use the table that allows the most favorable result for the claimant.
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4    The following rates of depreciation are established as guides and will be used following the principles set forth in JAGINST 5890.1A, Enclosure (6). The rates set forth
     will apply when the item has been subjected to average usage. In cases where evidence established that the item has been subjected to less than average usage or
     more thanaverage usage, these rates of depreciation should be reduced or increased in the sound discretion of the approving or settlement authority.
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7  A waiver or non waiver of the maximum payment for a particular item may be granted or denied only by the Director, Claims and Tort Litigation or higher settlement
8  authority. When the table specifies both a maximum payment per item and a maximum payment per claim, the payment for all items in that category will not exceed the
   maximum payment per claim. The Joint Military-Industry Depreciation Guide (JMIDG, Table 11-4) plus the April 2000 revision thereto was incorporated into this Guide
   by adding four columns to the right side of the chart to assist in determining carrier recovery amounts. Not all ALDG Discussions and Notes have been endorsed by the
12 carrier industry.
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15                                                             Maximum Allowable
16 No.      Item                                               Payment                    Discussion
17 1        Air Conditioners                                   $1500 per item             See No. 70, Electrical & gas items
18             Minor - $200 or less
19             Major - over $200
     2      Alcoholic beverages                                Include in maximum of      Alcoholic beverages will be included in the MA in shipment & quarters
20                                                             No. 78, Foodstuffs
21 3        Antiques                                                                      See Note 1 for adjudication of antiques. Also see No. 79, Furniture for antique
               furniture                                       $3000 per item             furniture. Do not depreciate genuine antiques.
22
23                                                             None per claim
24             not furniture                                   $1000 per item             See Note 1 for adjudication of antiques. Do not depreciate genuine antiques. Also
                                                               $5000 per claim            refer to the specific category for the item claimed.
25
26 4        Aquariums
27 5        Artificial flowers & fruits
28 6        Audio recordings (blank & commercially            $3000 per claim for all     Items in vehicles not in shipment are included in the $3000 MA under No. 7,
29          copyrighted recordings)                           audio recordings            Automobiles & all motor vehicles + No. 156, Video recordings. Generally, audio
31            Cassette/reel to reel tapes                                                 recordings should not remain in vehicles during government-authorized shipment or
32            CDs                                                                         storage & should not be paid. Also see paragraphs 11-5c(4)(h); 11-6e(1)(d) & 11-
33            Phonograph records                                                          6j.
34            CDs in vehicle-not in shipment or storage       $120 per claim
35            Cassettes in vehicle-not in shipment or storage $60 per claim
36 7        Automobiles & all motor vehicles
37          (including recreational vehicles, motorcycles,
                                                                                          The MA payment includes property stored in the vehicle. See No. 109, Mobile
38          ATVs (3 & 4 wheel), go-carts, snow mobiles, etc)
                                                                                          homes. For ATVs, motorcycles, & snowmobiles use local fair market value. Also
39                                                     $20,000 per vehicle
               During gov't-authorized shipment or storage                                see para 11-14r.
40                                                     $3000 per incident
               Not during gov't-auth'd shipment or storage                                The MA payment includes property stored in the vehicle.
41 8        Automobile & all motor vehicle batteries   Include in maximum of              Compute depreciation based on length of use/guarantee period ratio; otherwise use
42                                                     No. 7 or No. 14                    20% per year.
43 9        Automobile & all motor vehicle convertible Include in maximum of
44          tops, seat & floor coverings, inside door No. 7 or No. 14
45
            panels, roof & other fabric covered
47
48          interior parts
50 10       Automobile & all motor vehicle paint jobs          $2000 per vehicle.       On complete paint jobs, only depreciate the material costs. On minor paint jobs
51                                                             Include in maximum of    (<2/3 of the vehicle), do not depreciate labor or material. The allowance for pin
52                                                             No. 7                    striping, special types of paint (e.g. metal flake) & special technique painting (e.g.
53                                                                                      scenic views) will be limited to the cost of factory styled pin striping, decals & paint
54                                                                                      jobs. Also see para 11-14g(5) + 11-14r(6).
55 11       Automobile & all motor vehicle radios,             $1000 per claim. Include Such radios include CB radios, ham radios, & all types of special frequency
56                                                             in maximum of No. 7      receivers & transceivers. Accessory equipment (e.g. antennas, slide mounts,
57          tape players, telephones, auto alarms,
                                                                                        speakers, head sets, cables, microphones, etc) are included in the MA payments.
58          televisions, computers, GPS (global                                         Tapes, CDs & DVDs left in a vehicle are not included in this category; see No. 6,
            positioning system), keyless entry remotes,                                 Audio recordings + No. 156, Video recordings. Also see No. 70, Electrical & gas
59          & accessories                                                               items for radios not included in this category.
60 12       Automobile & all motor vehicle tires               Include in maximum of    Compute depreciation based on miles used/30,000 miles or miles used/mileage
61                                                             No. 7 or No. 14          guarantee ratio, if known; otherwise use 30% per year. Also see para 11-14g(1).
62 13       Automobile & all motor vehicle internal &          Include in maximum of    Only depreciate parts which are normally replaced during the useful life of the
63                                                             No. 7 or No. 14          vehicle. Do not depreciate parts such as glass, fenders, bumpers, mirrors, rims,
            external working parts (including engine,
            transmission, mufflers, exhaust systems,                                    wheels, etc.
64          shocks, etc)
65 14       Automobile & all motor vehicle spare               $1000 per claim            This category includes parts not mounted on a vehicle that are shipped as
            parts (including removable hard tops, T-tops,                                 household goods or stored at quarters. Do not depreciate new spare parts that
66
                                                                                          have not been used.
67          car top carriers, luggage/bike/ski racks, etc)
68             used

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      14                                                            $1000 per claim      This category includes parts not mounted on a vehicle that are shipped as
                                                                                         household goods or stored at quarters. Do not depreciate new spare parts that
                                                         ALLOWANCE                       have not been used.
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69               new
70 22          Bedspreads                                                                       See No. 98, Linens
71 23          Bicycles                                             $1000 per item              The MA payment includes all accessories. See No. 147, Toys for tricycles.
72                                                                  $4000 per claim
73 24          Binoculars                                           $350 per item               Also see No. 107, Microscopes & telescopes
74                                                                  $1500 per claim
75 25          Blankets - electric                                                              See No. 98, Linens
76 26          Boats, speed racers, jet skis                        $2500 per claim             Use local used boat retail values. Use depreciation factor only if local retail value is
                                                                    $15,000 per claim           not obtainable.
77             Boats, etc during shipment
               Houseboats                                           None                        There is no MA on houseboats in shipment. Only boats used as living quarters
78                                                                                              before shipment are considered houseboats.
79             Outboard motors                                      $2500 per claim             For rules 26 and 26C, the combined MA is $2500 per claim
80             Outboard motors in shipment                          $15,000 per claim           For rules 26A and 26D, the combined MA is $15,000 per claim
81 27          Boating equipment & supplies (not motors)            $500 per claim
82 28          Bookends
   29          Books                                                $3000 per claim for all     This category does not include lecture notes & theses; see No. 145, Theses &
83                                                                  books                       lecture notes.
84                Bibles & bound classics                                                       Large sets of bound classics may qualify as collections; see No. 51, Collections.
85                Encyclopedias, cookbooks, how-to-books,                                       Medical, dental, legal & other professional books are included. Consider a lesser
86             textbooks & similar works                                                        rate of depreciation on encyclopedias or texts kept up to date with current
87                Other hard cover nonfiction
88               Fiction, paperbacks & magazines
89 31          Bric-a-brac (all types)                              $1000 per item; $4000       This category includes mass produced figurines (Goebel, Hummel, Lladro,
90                                                                  per claim                   Swarovski, etc), sculptures & ornamental or sentimental items as distinguished
91                                                                                              from objects of art. See Note 7 regarding estimates of repair. Also see No. 51,
92
93                                                                                              Collections + No. 111 & Note 14, Objects of art. Items such as vases, wall
                                                                                                hangings, brassware, candlesticks, etc may be considered under other categories,
94
                                                                                                if more appropriate. Either depreciate the current/new replacement price or use the
95 34          Calculators (including adding machines)                                          For related items, see No. 112, Office furnishings
96 37          Camping equipment & supplies (including $2500 per claim                          Camping cutlery is included in this category. Camping clothing is not included in
97                                                                                              this category; see No. 49, Clothing
               tents, sleeping bags, back packs, shovels &
98             other tools, lanterns, etc)
99 38          Candles (decorative)                                 $100 per item
100                                                                 $500 per claim
                                                                    $500 per claim
101 43         Ceramic animals                                      $250 per item               This category is intended for floor type items, such as elephants known as buffies.
102                                                                 $750 per claim
103 44         Chandeliers                                          $1500 per item
104                                                                 $3000 per claim
105 47         China (fine)                                         $3000 per claim             To be fine china, a five piece place setting must cost at least $70.00. Also see No.
106                                                                                             58, Crockery
107 48         Clocks                                                                           The $3000 MA per claim includes Grandfather & Grandmother clocks. Also see
108              Inexpensive ($75 or less)                          $750 per item               No. 3, Antiques (non-furniture) + Note 1 for antique clocks.
109              Expensive (over $75)                               $3000 per claim
                                                                    $3000 per claim
110              Grandfather & Grandmother                          $1500 per item
111 49         Clothing, including shoes, boots & belts (men, Per person per claim:             Sports clothing, camping clothing, shoes, boots, belts, etc., are included. Clothing
112            women & children) + military uniform T-shirts,       Ages 0 thru 14 = $1500      made of expensive material such as wool, leather, suede (i.e., coats, suits, jackets
113            underwear, socks, low quarter shoes, gym             per person                  & overcoats) should normally be depreciated at 10% per year. See Note 11 for
               clothes, & towels (even if colored to match the      Ages 15 & older = $3500     wrinkled clothing. See No. 164, Wedding gowns. Also see para 11-14g(1).
114            uniform)                                             per person
                  All other uniform items authorized for wear       Military clothing items =   See Note 10 for additional discussion on military clothing.
115
               (including shirts, pants, skirts, jackets, wind      $2500 per military
116            breakers, raincoats, belts, ties, gloves, hats,      member
117            combat boots, insignia)
118 50         Christening outfit                                   $150 per item
119                                                                 $300 per claim
                                                                    $300 per claim
    51         Collections & hobbies                                $4000 per claim for all     Do not place reasonable recreational items in the collection or hobby category
               Items that fit into a "Collection" are items that    collections.                unless the quantity clearly indicates a collection or hobby. However, the quantity of
               traditionally are considered a collection, such as   Use per item maximums       an item by itself is insufficient to place the items into the "collection" category.
               stamps or coins. Additionally, items                 if indicated elsewhere on   Example: a set of golf clubs, two tennis rackets, etc, are not quantities that
               manufactured or created to be interrelated (i.e.     this chart                  comprise a hobby or collection. If an item is specifically addressed under another
               the loss of or damage to one decreases the                                       category, the other category will be used. See Item column for further discussion.
120
               value of the total collection & the value of the
                                                                                                Collectible items that are packaged in certain types of boxes can decrease in value
               individual item) may be considered a collection.
                                                                                                if the box or packaging becomes damaged. As with antiques, there can be a wide
               For example, a series of sequentially numbered
                                                                                                variance of opinion as to the devaluation of the item if the package is damaged.
               plates, or items designed to represent a
                                                                                                Independent evidence must be presented or be available to prove that "loss of
               historical period may represent a collection of
                                                                                                value." Each item with damaged packaging must be evaluated on an individual
121            items manufactured or created to be interrelated.
                                                                                                basis.
122

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123                                                                                          Also see para 11-6e(2)(a)4.
124 55         Computers                                          $3000 per claim            See No. 56 for copy machines + No. 73 for fax machines
125              CPUs, laptops, monitors                                                     Also see para 11-5l for lengthy discussion about damage to computers.
126              Printers, peripherals & accessories (such as                                Includes photo printers, scanners, palm pilots, Blackberry units, iPods, MP3
               keyboard, mouse, modem, network card, etc)                                    players, portable GPS, etc., which are part of the MA per claim.
127
128              Software (including floppy disks + CD ROMs)                                 Include in MA per claim. See also para 11-14m(2).
129 56         Copy machine                                       $750 per item
130 59         Crystal                                            $4000 per claim            Consider crystal items (e.g., lamps & chandeliers) under the respective specific
131                                                                                          category; do not include in the MA per claim for crystal. Consider expensive cut
                                                                                             glass in this category. Also see No. 44, Chandeliers; No. 58, Crockery; + No. 83,
132                                                                                          Glassware.
133 62         Dental equipment & instruments                     $1500 per claim            Dental books are not included; see No. 29, Books
134 64         Desk & writing equipment (pen & pencil             $100 per claim             Do not depreciate items made of precious metal
135            desk sets, fountain pens, etc)
136 66         Dolls (decorator)                                  $500 per item              Generally, these are not play dolls (e.g. porcelain, Kachina, Oyama, China, etc)
                                                                  $4000 per claim if a
                                                                                             See No. 51, Collections. If not a collection, include in No. 147, Toys
137                                                               collection;
138                                                               $1500 per claim if not
      67       Drafting, drawing, mapping & sketching             $500 per claim
139            equipment
140 68         Drapes                                               $3000 per claim
    70         Electrical & gas items including all related         $1500 per item; except      Also see No. 137, Stereo items (Hi-Fi, stereo systems & tape recorders) + No. 155,
141            accessories                                          $2500 per item/$5000 per Video recorders/cameras & DVD players
142                                                                 claim for satellite dishes; See Note 2 for Internal damage.
143                                                                 projection, plasma or
                 All televisions & home theater systems;            high definition (HD)
               washers; dryers; hot tubs; satellite dishes; pinball televisions; spas; or hot
               machines; dishwashers; spas; microwave ovens; tubs (including all
144            copy/fax machines                                    accessories)
      73       Fax machine                                        $750 per item              When this item is not part of a computer (as a keyboard is) & stands alone, it falls
145                                                                                          in this category.
146 76         Firearms                                           $2000 per claim
    78         Foodstuffs (including alcoholic beverages)         $500 per claim             Do not depreciate if unopened or unused. The MA payment applies only to non-
                                                                                             perishable foodstuffs lost or destroyed in shipment & to foodstuffs lost or destroyed
                                                                                             at quarters due to power outage. See No. 2, Alcoholic beverages. A reasonable
                                                                                             MA for foodstuffs to be shipped to a remote area or for foodstuffs destroyed at
                                                                                             quarters in a natural disaster may be established by the Claims Chief of each
147                                                                                          Service based on the facts of each incident.
148 79         Furniture                                          $3000 per item             This category includes antique furniture. Do not depreciate antique furniture or
                                                                                             expensive solid wood furniture such as cherry, walnut, teak, rosewood, oak, etc,
149
                                                                                             except for replacement of fabric. Do not confuse wood with finishes, stains,
150                                                                                          veneers, etc. The per item limit includes water bed frames & parts. Each sectional
151                                                                                          sofa, dining room table & chair set, shrank or wall unit is one item regardless of the
152                                                                                          number of pieces.
153                                                                                          For furniture containing marble, see No. 102, Marble. Also see Note 1, Antiques;
154                                                                                          Note 3, Reupholstering; + Note 12, Replacement of sets.
155                                                                                          Infant furniture includes such items as cribs, youth beds, etc.
156
                                                                                             VHS/DVD/CD racks & holders will depreciate based on construction materials.
157
158
                                                                                             See No. 82 for lawn/patio umbrellas.
159
160                                                                                          If a table has a glass top that is missing or damaged beyond repair, depreciate the
                                                                                             replacement glass top & any applicable sales tax at the same rate as the furniture
161
                                                                                             item. If a table, hutch, bookcase, or similar furniture item has glass
162                                                                                          inserts/shelves/etc that are missing or damaged beyond repair, this is considered a
163                                                                                          repair cost, not a replacement, & depreciation does not apply.
164 80         Furs                                               $1500 per item
165                                                               $3000 per claim
166 81         Game equipment (poker chips, checker sets, $500 per claim                     This category includes backgammon & similar sets, as distinguished from children's
167            backgammon sets, chess, etc)                                                  toys & games.
168 86         Handbags & purses (leather or fabric)              $1000 per claim
169 87         Hearing aids
170 92         Jewelry                                            $1000 per item             Do not depreciate expensive jewelry - made substantially of gold, silver, precious
171              Costume                                          $4000 per claim            stones, diamonds, pearls or other precious metals or gems.
172              Expensive
173 94         Ladders (not kitchen step ladders)                 $250 per item
174 95         Lamps (including sunlamps)                         $500 per item               For lamps with marble bases, see No. 102, Marble

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175 98       Linens                                               $400 per item             Consider hand woven, crocheted, or heirloom items as expensive linens. Apply
176            Fine, expensive                                    $2000 per claim           these maximums when value is established for hand-sewn items. Otherwise award
177 105      Medical equipment & instruments                                                reasonable replacement for other fine linens.
                                                                                            Medical books are not included; see No. 29, Books
178            Professional                                       $1500 per claim
179            Personal                                           $3000 per claim           Examples: crutches, walkers, manual wheel chairs, etc
180 106      Memorabilia (including snapshot albums, baby $1000 per claim                   Exclude scenic slides & wedding albums from this category
181          albums, scrapbooks, souvenir albums, emblems,                                  For slides use cost of film & processing, or new prints from negatives
182          award plaques, trophies, movie film,                                           See No. 163 for wedding albums
183          photographic slides, etc)                                                      See No. 51 if quantity indicates a hobby or collection
184 107      Microscopes, telescopes                              $500 per item             Also see No. 24 for binoculars
185                                                               $1500 per claim
186 110      Musical instruments                                                            This category includes amplifiers & accessories
187            Pianos, organs, player pianos, harps               $5000 per claim
188            Other musical instruments under $100               $1000 per item
189            Other musical instruments $100-$250                $3000 per claim
190 111      Objects of art (sculptures, & other unique           $1000 per item            This category does not include paintings (see No. 114) or other items specifically
191          items)                                               $4000 per claim           addressed in another rule or category. See Note 7 regarding estimates of repair.
                                                                                            See No. 31, Bric-a-brac. Items proper for this category will require a higher level of
                                                                                            substantiation of value, which should be in the form of a purchase receipt, a dealer
192                                                                                         appraisal, and proof of ownership. See Note 14, Objects of art, for further
193 112      Office furnishings & personal office supplies        $100 per item             discussion.
                                                                                            This category includes calculators, radios, paintings, plants, etc. lost from the
194                                                               $1000 per claim           workplace. Also see para 11-6e(1)(b).
195 113      Outdoor structures                                   $500 per claim            This category includes fences, storage sheds, swing sets, bird feeders/houses,
                                                                                            Chiminea (medium/tall clay fire places for patios), metal fire pots/pits for patios +
196                                                                                         2x4s & plywood if stored outside
197 114      Paintings & pictures (including signed &            $1000 per item             Either depreciate the current/new replacement price or use the local fair market
198          numbered art, etchings, hand reproduced             $3000 per claim            value.
199          pictures, lithographic prints, frames & glass, etc)                            See No. 106 for professional photographs/pictures/portraits
200             Oil paintings & photographs purchased as art
201             Posters (framed or unframed)                     $250 per item
202                                                              $1000 per claim
                Pictures/frames/glass displayed on flat          $100 per item;
204          surfaces such as a desk or table                    $1000 per claim
205 116      Pets (including tropical fish)                      $250 per pet               This category is primarily intended for quarters losses. Do not depreciate pets. Do
                                                                                            not pay claims for pets lost or injured in shipment. Also refer to para 11-5m for
206          Pet supplies (e.g. food/water dish, kennel,          $750 per claim, including
                                                                                            further discussion of claims involving animals.
207          cage, leash, collar, etc)                            supplies
208 118      Photographic equipment & supplies                    $2000 per claim for all Also see No. 155, Video equipment & accessories
             (cameras, screens, lenses, video/digital             photography equipment &
209          projectors, memory cards/sticks, etc)                accessories
210 121      Pool & billiard tables                               $1500 per item            Do not depreciate expensive solid wood pool tables.
211 123      Professional equipment                               $1500 per claim           Also see No. 62, Dental equipment + No. 105, Medical equipment & instruments
212 128      Rugs                                                 $2000 per item
213            Under $500                                         $4000 per claim
214            $500-$999
215            $1000 or more
216 129      Screens, fireplace & accessories (room          $500 per item                  Also see No. 111, Objects of art + No. 114, Paintings for items considered to be
217          dividers, folding screens, etc)                 $1000 per claim                more artistic than functional.
218 131      Sewing machines (non-electric/manual)           $1000 per item                 See No. 70 for electric sewing machines, knitting machines, weaving looms, etc
                Sewing accessories such as thread, needles,
219          foot pedals, pin cushions, etc.
                Quilt frames, knitting machines, weaving
220          looms & all related accessories (manual)
    132      Silver & metal flatware & hollowware + tea sets
221
222            Silver plate, gold plate, pewter, stainless steel,
223          copperware, bronze ware                              $2000 per claim
224            Sterling silver & fine pewter                      $5000 per claim           Do not depreciate sterling silver or fine pewter. For flatware, apply a $75 per item
225                                                                                         maximum; for serving pieces, apply a $200 per item maximum.
226 134      Sporting, fitness & exercise equipment &             $2500 per claim           Do not depreciate unopened or unused boxes of golf balls or canisters of tennis
227          supplies (including treadmills, bar bells, weight                              balls.
228          benches, stationary bikes; basketball, baseball,                               See No. 37 for camping equipment
229          football, croquet, bowling, badminton, volleyball,
230          skiing, tennis, scuba, golf equipment (bags,
231          clubs, cart), fishing gear, sky diving parachutes,
232          hand glider saddles & equestrian accessories,
233 137      Stereo items, home theater sound systems &           $1000 per item (except The MA per claim includes all components & accessories. See Note 2 for
234          accessories (including styli, dust covers, tape      $1500 per item for home discussion on internal damage. See Note 12 for replacement of sets. See No. 6,
235          recorders, speakers, amplifiers, turntables, CD      theater system)         Audio recordings for tapes & compact discs. See No. 155 for video recorders. See
             players, cassette players, etc)                                              No. 55, Computers for iPods, MP3 players, etc. Also see para 11-6e(1)(d) for
                                                                                          such items shipped in a POV.                                   4 of 19
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            Stereo items, home theater sound systems &                                   The MA per claim includes all components & accessories. See Note 2 for
            accessories (including styli, dust covers, tape                              discussion on internal damage. See Note 12 for replacement of sets. See No. 6,
        A                           B
            recorders, speakers, amplifiers, turntables, CD                C                                                     D
                                                                                         Audio recordings for tapes & compact discs. See No. 155 for video recorders. See
236         players, cassette players, etc)                    $4000 per claim           No. 55, Computers for iPods, MP3 players, etc. Also see para 11-6e(1)(d) for
237                                                                                      such items shipped in a POV.
238 142     Taxidermy items                            $500 per claim                    This category includes mounted deer heads, fish, etc
239 144     Telephones & telephone answering machines, $500 per claim
            cell phones, beepers & telecommunication
240         devices for the deaf
      146   Tools, tool chests & tool boxes                                              See No. 94 for ladders. See Note 9 for lifetime guarantees. Also read para 11-
241                                                                                      6e(1)(a) + 11-6e(2)(a)1&3.
242           Manual tools, not in a vehicle                   $1500 per claim
243           Power tools, including air tools, not in a       $1500 per claim
244         vehicle chests & tool boxes, not in a vehicle
              Tool                                             $500 per claim
245           Non-emergency tools in a vehicle, not shipped    $400 per claim
246           Emergency tools & tool boxes shipped in a        $200 per claim            Emergency tools are those types of tools generally locked in a vehicle trunk which
247         vehicle.                                                                     are reasonable or useful for emergency road repair. Related emergency equipment
248           Emergency tools & tool boxes otherwise in a      $400 per claim            such as flares, tow ropes, fire extinguishers, first aid kits, trouble lights, battery
            vehicle.                                                                     jumper cables, etc, are considered emergency tools. Exceptions may be made as
                                                                                         to the amounts & types of tools considered as emergency tools in overseas areas
                                                                                         where POV tools are not available readily or if the claimant is not authorized a
                                                                                         HHGs shipment. A toolbox appropriate for shipment or storage in a vehicle is a
                                                                                         small portable toolbox rather than a tool chest. The MA per claim for emergency
249                                                                                      tools & tool boxes in vehicles is included in the MA for No. 7. Also read para 11-
                                                                                         6e(1)(a)&(d).
                                                                                         See No. 23 for bicycles; No. 81 for checker sets & game equipment; No. 139 for
250 147     Toys - radio controlled cars, planes, boats, etc; $1500 per claim
251         + tricycles & wagons                                                         stuffed animals; + No. 149 for electric trains.
               Other children's games & toys (including play                             Depreciate at 5% a year dolls that are considered a decoration rather than a play
252         dolls)                                                                       toy (e.g. porcelain, China, Oyama, Kachina, etc dolls). See No. 66, Dolls for
               Electronic games & toys (including Nintendo,                              maximums. 11-14g(1).
                                                                                         Also see para
            Atari, Game Cube, Xbox, Sega Genesis, Sony
            Playstation game systems & cartridges/disks +
253         handheld "systems" such as Game boys)
254            Electronic games in vehicle, non-shipment       $250 per claim
255 149     Trains (electric)                                  $1500 per claim           See No. 70, Electrical & gas items. See No. 51, Collections.
256           $200 or less
257           Over $200
258 152     Typewriters (manual)                               $750 per item             See No. 55 for computers & word processors; & No. 70 for electric typewriters
259 155     Video/DVD players, recorders, cameras              $1000 per item            See No. 158 for video tapes. See No. 147 for software game systems & cartridges.
260         & all related accessory equipment                  $2500 per claim           Accessory equipment for video recorders & cameras are included in the MA per
                                                                                         claim.
261 156     Video recordings (blank & commercial)              $3000 per claim for all   Generally, DVDs & video tapes should not remain in vehicles during gov't-
262           Video tapes                                      video recordings          authorized shipment or storage & should not be paid. See also para 11-6e(1)(d) for
263           Laser disks                                                                further discussion of items shipped in a POV.
264           DVDs
265           DVDs in vehicle, non-shipment                    $150 per claim
266 161     Watches                                            $500 per item
267 163     Wedding albums (including wedding videos)          $750 per claim            Do not depreciate.
268 164     Wedding gowns                                      $1000 per claim
269 165     Wigs (including hairpieces)                        $500 per claim
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     A                                B                                      C                                                        D
271 NOTES
272
273   1. Antiques. Because there is usually a wide variance of opinion as to the value of antiques, clear and convincing evidence of the same must be presented to
274   justify payment. In order to qualify, prima facie, as an antique, an item must be, according to the U.S. Customs Service, at least 100 years old. For items newer than
275   that, independent evidence must be presented or be available to prove that the item so qualifies. For items that qualify as antiques, the claimant may be compensated
276   up to the generally recognized value of the items. In such instances, the claimant must prove that the item possesses a demonstrably inherent value regardless of its
277   purchase price, the place where it was purchased, the prestige of the label it bears or its sentimental or personal attraction. The mere fact that an isolated appraiser
278
279 2. Internal Damage Without External Damage. In these circumstances, consideration is given to paying for such damage if there is evidence of rough
280 handling of other items in shipment; that the item is relatively new in comparison to its useful life; that the claimant is apparently honest based upon an examination of
281 the entire claim; or if a qualified repairer states an opinion as to whether or not the damage was a result of transit handling. In such cases, evidence is viewed in the
    light most favorable to the claimant. On color TV sets, for which color realignment is claimed, consider the charge for color realignment payable only when it is part of
282 the cost to repair internal damage to the TV or when the cabinet of the set has external damage that was not present at the time of pickup, thereby indicating rough
283 cannot be determined and the damage is either not external or it is unknown if the damage is repairable, the costs of shipping the item to and from the closest repair
284 firm may be included as part of the repair estimate, and are payable under the same rules as other repair estimates. Also see JAGINST 5890.1A(enclosure 6) para
285
286   3. Reupholstering. In the event partial damage to a matching set requires reupholstering of the entire set because matching material to reupholster the damaged
287   portion is not available, the cost to reupholster the entire set, less depreciation, may be paid. This includes replacing chair seats. However, there must be a
288   measurable decrease in the value of the complete set due to the inability to match the materials before this rule is employed. Consider a loss in value of the damaged
      items if the damage is minor. An example of this is a 3-inch tear in the back of a sofa that can be repaired by reweaving, but the repair is visible to the casual observer.
289
      This is not applicable to recovering mattresses, box springs, etc., that do not lose intended use merely because the coverings do not match. It is not appropriate to
290
      recover both pieces because damage necessitates recovering one. In considering the award to be made for the cost of reupholstering, use the per year rate of
291
292 4. Legend of Abbreviations. In order to maintain uniformity, the following list of abbreviations should be indicated in the "Remarks" section of the claim form to
293 describe the intention of the examiner. This list is published with more descriptive information at para 10e.
294        AC - amount claimed.
295        AGC - Agreed cost of repair in lieu of estimate. Also see para 11-14d.
296        CR - Amount paid by carrier prior to settlement of this claim entered on this line and deducted from the total amount allowed.
297        D - Depreciation computed, preceded by appropriate percentage, e.g., 20%D. Also see para 11-14g.
298        DV - Depreciated value awarded - cost of repairs exceeds depreciated value of item (e.g. DV, BX $100, 75%D).
299        ER - Estimate of repair (add exhibit number of repair estimate, ER, EX 5). Also see paras 11-10d; 11-10i(7); 11-14e; 11-14h(1)(e); 11-15a(3) &ll-21f(4).
300        EX - Exhibit (include appropriate exhibit designations, e.g. EX 5).
301        FR - Flat rate depreciation, e.g., 25% FR.
302        F&R - Fair and reasonable award. Also see para 11-14f(4).
303        LOV - A loss of value was awarded in lieu of or in addition to the cost of repair (e.g., $25 LOV). Also see para 11-14d(1).
304        MA - Maximum allowance. Also see paras 11-14b + 11-21a(3).
305        NP - Not payable (state basis for denial).
306        NR - Not repairable. This assessment should be made by a professional repairer.
307        OBS - Deduction made for obsolescence (e.g., 15%D + 25% OBS). See para 11-14g(4).
308        PCR - Potential carrier recovery deduction made (failure of claimant to notify authorities in a timely manner). Also see paras 11-14i + 11-21g.
309        PED - Pre-existing damage (e.g., 30% PED). Also see para 11-14d(2).
310        PP - Purchase price - usually for items less than 6 months old. See paras 11-14f(6) + 11-14g(6)(b) for exceptions.
311        PX or AAFES - Replacement price through local exchange retail store (rate of depreciation, if applicable, to be included). See para 11-14f(3).
312        RC - Reasonable replacement cost applied (rate of depreciation, if applicable, to be included in block). Also see para 11-14f.
313        SV/N - Salvage value - beyond economical/reasonable repair; no salvage value, turn in not required. See para 11-14l. Also read paras 11-21f(8)&(9).
314        SV/R - Salvage value - beyond economical/reasonable repair; some salvage value, claimant elected to retain item (e.g. 75%D, $35 SV/R). See para 11-14l + paras 1
315        SV/T - Salvage value - turn in required (enter amount of salvage value). Also see para 11-14l + paras 11-21f(8)&(9).
316
317 5. Depreciation While in Storage. Normally no depreciation is to be charged against goods during periods of Government authorized storage either for the
318 PCS which generated the current claim, or for previous periods of Government storage. However, this does not mean that deductions cannot be made for other
319 reasons such as reduction in the market value of an item because of style or obsolescence.
320
321 6. Depreciation. To compute yearly depreciation, the following yardstick should be used:
322      6-17 months = 1 year   30-41 = 3 years 54-65 = 5 years 78-89 = 7 years
323      18-29 months = 2 year 42-53 = 4 years 66-77 = 6 years 90 - 101 = 8 years, etc.
324 Increments of 12 months will be counted as one year, up to 173 months. In determining whether an item is six months old, do not count purchase month and pick up
325 month. For example, items 174 months or over in age, maximum depreciation has been reached when applying 5% depreciation per year. When dates of purchase
    are listed, for example as "between 2000 and 2004", use the median date, i.e., 2002 to compute depreciation. No depreciation should be taken on parts, accessories,
326
    etc., which normally are not expected to be replaced during the lifetime of the item. When month of purchase is not shown, use June. No depreciation will be applied if
327
328 7. Repairable Items. Most damaged items (including figurines) can be repaired. Consult a local firm or business for a writtem repair estimate. The Internet also
329 can provide many potential companies for obtaining this documentation. The amount allowable for repairs may not exceed the depreciated value of an item.




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330 8. Expensive Items - Reasonable Substitute Prices. This does not relate to items of extraordinary value. It pertains to items of everyday use, household
331 furnishings, wearing apparel, etc, that serve a utilitarian purpose, even though the items are expensive. A fixed award cannot be set, as the amount allowed will vary
    with the type of article. The award should be fair and not arrived at by considering only low prices or popular price substitutes.
332
333 9. Lifetime Guaranteed Tools and Other Personal Property With Such Guarantees. Do not apply depreciation to tools and other property covered by such
334
335 10. Uniforms. Uniforms will not be included in the regular clothing maximum payment. Any uniform item with a wear-out date - even if it is still authorized for wear -
336 will depreciate under the regular clothing rule/rate. In addition, personnel who are separating from the Service, either by "normal" or retirement procedures, will have
337 their uniform items depreciate under the regular clothing rule/rate. However, if the claimant can prove he/she is going into the National Guard or Reserves, depreciation
    will be at the uniform rate. Also see JAGINST 5890.1A (enclosure 6) para 10c(5).
338
339 11. Claims for Wrinkled Clothing. Payment for the cost of pressing clothing is not allowable unless the wrinkling was so severe as to amount to actual
340 damage of personal property. Some wrinkling of clothing (much of which will fall out when the item is hung up) is to be expected in a shipment of household goods and
342 is not considered to be damaged personal property within the meaning of the Act. Necessary cleaning costs because of soiling, staining or contamination will be
    considered. Also see para 10a(4).
343
344 12. Replacement of Sets. When component parts of any set of articles (lamps, glasses, china, dining room sets, mattress/box spring sets, coffee/end table
345 sets, stereo speakers, or any items claimed to comprise a set) are damaged beyond repair or missing, the claimant should be reimbursed only for the missing or
    damaged pieces as a general rule. An exception may be made when the claimant provides proof that the component pieces cannot be replaced, and as a result, the
346
347 integrity of the set has been destroyed. In such cases, either a diminution in value award or replacement of the set should be considered. When the entire set is
    replaced, except in unusual cases, turn in to government salvage of the delivered property is required. For some types of shipments, the carrier may exercise salvage
348
349 13. Replacement Cost Exceeding $100. Claimants should substantiate amounts claimed, but often documentation is inadequate to justify payment. When
350 the replacement cost of an item exceeds $100.00, the adjudicator must justify the amount recommended for payment. This may be done by various means, including -
    but not limited to - obtaining the price of the same or a substantially similar item by referring to secondary market sources online, consulting commercial sales catalogs,
351
    obtaining statements from disinterested third party firms, or contacting any appropriate source of relevant information. This must be memorialized in the claim file as
352
353 14. Objects of Art. Objects of art usually are considered to be unique, original paintings or sculpture. It is not usual for a mass produced item of any sort to be
354 classed as a work of art or object of art; only a one-of-a-kind item. Any item produced in the quantities of most figurines may hardly be classified as an object of art.
355 Goebel, Hummel, Kaiser, Lladro, Swarovski, and similar manufacturers of figurines may be expensive to buy and replace, but they all are mass produced either by a
356 kind, hand-made, valuable item that cannot be duplicated. Price alone is not a proper measure or definition of an object of art. (For example, an original Rembrandt
    painting or Rodin sculpture is not mass produced and cannot be duplicated if the artist is deceased.) Such a work of art should have a pre-move appraisal for
358 insurance purposes, which may be evidence of value. The standing rule is to allow the commercial value of the item as repayment for loss of such a piece.
359 Commercial value is usually the price an item would bring at auction, or secondarily, by a qualified appraiser.
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