ALLOWANCE LIST--DEPRECIATION GUIDE - DOC

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					                                                        Maxi mum
No.                        Item                         Payment                Dis cus s i on
 1       A ir Co n d itio n ers                          $199.99 /item         See No . 70, electrical an d g as
            under $ 2 0 0 [1 ]                                                 ap p lian ces .
         A ir Co n d itio n ers                          $1500 /item           See No . 70, electrical an d g as
            over $ 2 0 0 [1 A]                                                 ap p lian ces .
    2    A lco h o lic Bev erag es                      In clu d e in          A lco h o lic b ev erag es will b e in clu d ed in
         (S EE RULE 7 8 )                               maximu m o f           th e M /A in s h ip men t an d q u arters .
                                                        No . 78
     3   A n tiq u es (n o n -fu rn itu re) [3 ]        $1,000/item            See No te 1 fo r ad ju d icatio n o f an tiq u es .
                                                        $5,000/claim           A ls o s ee No . 79 fo r an tiq u e fu rn itu re,
                                                                               b u t n o d ep reciatio n s h o u ld b e taken o n
                                                                               an tiq u es .
         A n tiq u es (fu rn itu re) [3 A]              $3,000/item            See No te 1 fo r ad ju d icatio n o f an tiq u es .
                                                        n o maximu m           A ls o s ee No . 79 fo r an tiq u e fu rn itu re,
                                                        p er claim             b u t n o d ep reciatio n s h o u ld b e taken o n
                                                                               an tiq u es .
    4    A q u ariu ms                                  n o maximu m
    5    A rtificial flo wers an d fru its
6        A u d io reco rd in g s (Blan k an d           $3,000 p er            Items in v eh icles d u rin g s h ip men t are
         co mmercially reco rd ed )                     claim fo r all         in clu d ed in th e $20,000 claim maximu m
                                                        au d io                u n d er ru le 7, th o s e in v eh icles n o t in
                                                        eq u ip men t          s h ip men t are in clu d ed in th e $3,000
                                                                               claim maximu m u n d er ru le 7A
         Cas s ett e/reel to reel tap es [6 ]
         Cas s ett e in v eh icle-s h ip [6 A]]         $60/claim
         CDs [6 B]
         CDs in v eh icle-s h ip [6 C]                  $120/ claim
         Ph o n o g rap h reco rd s [6 D]
         CDs in v eh icle-n o n -s h ip [6 E]           $120/ claim
         Cas s ett e in v eh icle-n o n -               $60/claim
         s h ip men t [6 F]
7        A u to mo b iles an d all mo to r              $20,000 p er           Th e maximu m p ay men t in clu d es
         v eh icles in clu d in g , recreatio n al      v eh icle d u rin g    p ro p erty s to red in t h e v eh icle. A
         v eh icles , trailers , mo to rcy cles ,       tran s p o rt          maximu m p ay men t o f $20,000 is
         A TV (3 an d 4 wh eel), g o -cart s ,                                 ap p licab le to mo to r v eh icles , etc.,
         s n o w mo b iles etc. d u rin g                                      d amag ed , d es t ro y ed , o r mis s in g d u rin g
         s h ip men t [7 ]                                                     g o v ern men t au th o rized s h ip men t. A ls o
                                                                               s ee No . 109 fo r mo b ile h o mes
         A u to mo b iles , etc. n o t d u rin g        $3,000/claim           Th e maximu m p ay men t in clu d es
         s h ip men t [7 A]                                                    p ro p erty s to red in t h e v eh icle.
    8                A u t o mo b ile b atteries        In clu d e in          Co mp u te d ep reciatio n b as ed o n len g th
                     [8 , 8 A]                          maximu m o f           o f u s e/g u aran tee p erio d ratio ,
                                                        No . 7 o r No .        o th erwis e u s e 20% p er y ear.
                                                        14
9        A u to mo b ile co n v ertib le to p s ,       In clu d e in
         s eat an d flo o r co v erin g s , in s id e   maximu m o f
         d o o r p an els , ro o f, an d o th er        No . 7 o r
         fab ric co v ered in terio r p arts .          No . 14
10       A u to mo b ile p ain t jo b s [1 0 ,          $2000 p er            On co mp lete p ain t jo b s , d ep reciate b o th
         1 0 A]                                         v eh icle.            lab o r an d material. On min o r p ain t jo b s , d o
                                                        In clu d e in         n o t d ep reciate lab o r o r material. Th e
                                                        maximu m o f          allo wan ce fo r p in s trip in g , s p ecial ty p es o f
                                                        No . 7                p ain t s u ch as metal flake p ain t, an d s p ecial
                                                                              tech n iq u e p ain tin g s u ch as s cen ic v iews
                                                                              will b e limited t o th e co s t o f facto ry s ty led
                                                                              p in s trip in g , d ecals an d p ain t jo b s .
                                                   Maxi mum
No.                     Item                       Payment            Dis cus s i on
11    A u to mo b ile rad io s , tap e             $750 p er         Su ch rad io s in clu d e CB rad io s , Ham rad io s ,
      p lay ers , telep h o n es , au to           claim.            an d all ty p es o f s p ecial freq u en cy
      alarms , an d acces s o ries [1 1 ]          In clu d e in     receiv ers an d tran s ceiv ers . A cces s o ry
                                                   maximu m o f      eq u ip men t (s u ch as an ten n as , s lid e
                                                   No . 7            mo u n ts , s p eakers , h ead s ets , cab les ,
                                                                     micro p h o n es , etc.) is in clu d ed in th e
                                                                     maximu m p ay men ts . Tap es an d CDs left in
                                                                     a v eh icle are n o t in clu d ed in th is cat eg o ry ,
                                                                     s ee No . 6. A ls o , s ee No . 70 fo r rad io s n o t
                                                                     in clu d ed in th is categ o ry .
12    A u to mo b ile t ires [1 2 , 1 2 A]         In clu d e in     Co mp u te d ep reciatio n b as ed o n miles
                                                   maximu m o f      u s ed /30,000 miles o r miles u s ed /mileag e
                                                   No . 7 o r No .   g u aran tee ratio if kn o wn , o th erwis e u s e
                                                   14                30% p er y ear
13    A u to mo b ile in tern al an d              In clu d e in     On ly d ep reciate p art s wh ich are n o rmally
      ext ern al wo rkin g p arts s u ch as        maximu m o f      rep laced d u rin g th e u s efu l life o f th e
      tran s mis s io n /en g in e, mu fflers ,    No .7 o r         v eh icle. Do n o t d ep reciat e p arts s u ch as
      exh au s t s y s tems , s h o cks , etc      No .14            g las s , fen d ers , b u mp ers , mirro rs , wh eels ,
                                                                     et c
14    A u to mo b ile s p are p arts [1 4 ]        $1000 p er        Th is categ o ry in clu d es p arts n o t
                                                   claim             mo u n ted o n a v eh icle wh ich are
                                                                     s h ip p ed as h o u s eh o ld g o o d s o r s to red
                                                                     at q u arters . New s p are p arts wh ich
                                                                     h av e n o t b een u s ed s h o u ld n o t b e
                                                                     d ep reciated . [1 4 A]
15    Bab y b as s in ets , carriag es ,                             A ls o s ee No . 79 fo r in fan t fu rn itu re.
      ch ild 's car s eat, p lay p en s ,
      in fan t carriers , s tro llers [1 5 ]
16    Bag s , fab ric o r p las tic (clo th es ,                     A ls o s ee No . 101 fo r lu g g ag e.
      s h o es ) [1 6 ]
17    Barb ecu e g rills (in clu d in g
      Hib ach i p o ts ) [1 7 ]
18    Barb er eq u ip men t (elect ric
      razo rs , s h ears , clip p ers ,
      s cis s o rs ) [1 8 ]
19    Bas kets - M etal [1 9 ]
      Bas kets - W icker o r p las tic
      [1 9 A]
20    Bath ro o m s cales [2 0 ]
21    Bed d in g                                                     A ls o s ee No . 98 fo r lin en s an d No te 3
       M attres s es (in clu d in g                                  fo r an tiq u es .
      waterb ed mat tres s es with
      b affles )/Bo x s p rin g s [2 1 ]
      W ater b ed mattres s es with o u t
      b affles & all water b ed
      acces s o ries [2 1 B]
      Feath er Pillo ws [2 1 A]
      Ot h er p illo ws [2 1 B]
      M attres s co v er p ad s [2 1 C]
22    Bed s p read s [2 2 ]                                          See No . 98, lin en s if fin e/exp en s iv e .
23    Bicy cles [2 3 ]                             $750 p er it em   Th e maximu m p ay men t in clu d es all
                                                                     acces s o ries . A ls o s ee No . 147 fo r
                                                                     tricy cles .
24    Bin o cu lars [2 4 ]                         $350 p er it em   A ls o s ee No . 107 fo r micro s co p es an d
                                                   $1,500 p er       teles co p es .
                                                   claim
                                                 Maxi mum
No.                     Item                     Payment            Dis cus s i on
25    Blan ket s - electric [9 8 C]                                See No . 98, lin en s .
 26   Bo ats & mo to rs in clu d in g            $2,500 p er       Us e lo cal u s ed b o at retail v alu es . Us e a
      o u tb o ard mo to rs , s p eed racers ,   claim             d ep reciatio n facto r o n ly if lo cal retail
      jet s kies [2 6 ]                                            v alu e is n o t o b tain ab le.
      Bo ats , etc d u rin g s h ip men t        $15,000 p er
      [2 6 A]                                    claim
      Ho u s eb o ats [2 6 B]                                      Th ere is n o maximu m allo wan ce o n
                                                 No n e            h o u s eb o ats in s h ip men t; h o wev er, o n ly
                                                                   b o at s u s ed as liv in g q u arters p rio r t o
                                                                   s h ip men t wo u ld b e co n s id ered
                                                                   h o u s eb o at s
      Ou tb o ard M o to rs [2 6 C]              $2,500 p er
                                                 claim             Fo r ru les 26 an d 26C, th e co mb in ed
      Ou tb o ard M o to rs in s h ip men t      $15,000 p er      maximu m is $2,500 p er claim.
      [2 6 D]                                    claim
27    Bo atin g eq u ip men t an d               $500 p er         Fo r ru les 26A an d 26D, th e co mb in ed
      s u p p lies (excep t mo to rs ) [2 7 ]    claim             maximu m is $2,500 p er claim.
28    Bo o ken d s [2 8 ]
29    Bo o ks                                    $3000 p er        Th is categ o ry d o es n o t in clu d e lectu re
       - Bib les an d b o u n d clas s ics       claim fo r all    n o tes an d th es es , s ee No . 145.
      [2 9 ]                                     b o o ks
      - En cy clo p ed ias , co o kb o o ks ,                      M ed ical, d en tal, leg al, an d o th er
      h o w-to b o o ks , textb o o ks an d                        p ro fes s io n al b o o ks are in clu d ed .
      s imilar wo rks [2 9 A]                                      Co n s id er a les s er rat e o f d ep reciatio n
      - Oth er h ard -co v er n o n fictio n                       o n en cy clo p ed ias o r texts if th es e are
      [2 9 B]                                                      kep t u p to d ate with cu rren t
      - Fictio n , p ap erb acks , an d                            s u p p lemen ts . Larg e s ets o f b o u n d
      mag azin es [2 9 C]                                          clas s ics may b e co n s id ered co llectio n s ;
                                                                   s ee No . 51.
30    Bo xes (jewelry , cig arett e,
      mu s ic, etc.) [3 0 ]
31    Bric-a-b rac (all ty p es ) [3 1 ]                           Th is categ o ry in clu d es in exp en s iv e
                                                                   fig u rin es , s cu lp tu res , an d o rn amen t al o r
                                                                   s en t imen t al items as d is tin g u is h ed fro m
                                                                   exp en s iv e o b jects o f art; als o s ee No s .
                                                                   51 an d 111. Items s u ch as v as es , wall
                                                                   h an g in g s , b ras s ware, can d les t icks , an d
                                                                   items o f a s imilar n atu re t h at exceed
                                                                   $100 may b e co n s id ered u n d er an o t h er
                                                                   ru le if mo re ap p ro p riate.
32    Briefcas es [3 2 ]
33    Bru s h es (h air, clo t h es , etc)
      [3 3 ]
34    Calcu lat o rs (in clu d in g ad d in g                      Fo r related items , s ee No . 112 fo r o ffice
      mach in es ) [3 4 ]                                          fu rn is h in g s .
35    Camel s ad d les (fo o ts to o ls )
      [3 5 ]
36    Cameras an d p h o t o g rap h ic                            See No . 118, p h o to g rap h ic eq u ip men t.
      eq u ip men t [1 1 8 , 1 1 8 A, 1 1 8 B]
37    Camp in g eq u ip men t an d               $2500 p er        Camp in g cu tlery is in clu d ed in th is
      s u p p lies (in clu d in g ten t s ,      claim             categ o ry . Camp in g clo th in g is n o t
      s leep in g b ag s , b ack p acks ,                          in clu d ed in th is categ o ry , s ee No . 49.
      s h o v els an d o th er to o ls ,
      lan tern s , etc) [3 7 ]
38    Can d les (d eco rativ e) [3 8 ]           $100 p er it em
                                                 $500 p er
                                                    Maxi mum
No.                     Item                        Payment             Dis cus s i on
                                                    claim
39    Card s (g reetin g -in clu d in g                                If b o xes are u n o p en ed o r u n u s ed , take
      Xmas an d o th er relig io u s                                   n o d ep reciatio n . [3 9 A]
      card s ) [3 9 ]
40    Card s (p lay in g ) [4 0 ]                                      If b o xes are u n o p en ed o r u n u s ed , take
                                                                       n o d ep reciatio n [4 0 A]
 41   Card tab les [4 1 ]
 42   Cas s ett e tap es [6 , 6 A]                                     See No . 6
43    Ceramic an imals [4 3 ]                       $250 p er it em    Th is categ o ry is in ten d ed fo r flo o r t y p e
                                                    $750 p er          items , s u ch as elep h an ts kn o wn as
                                                    claim              b u ffies .
44    Ch an d eliers [4 4 ]                         $1500 p er
                                                    item
                                                     $3000 p er
                                                    claim
45    Ch es s s ets [8 1 ]                                             See No . 81, g ame eq u ip men t.
46    Ch es ts (ice, p icn ic, etc.)
      - Sty ro fo am [4 6 ]
      - M etal o r p las tic [4 6 A]
47    Ch in a (fin e) [4 7 ]                        $3000 p er         To b e fin e ch in a, a fiv e p iece p lace
                                                    claim              s ettin g mu s t co s t at leas t $70. A ls o s ee
                                                                       No . 58 fo r cro ckery .
48    Clo cks                                       $750 p er it em    Th e $3000 maximu m p er claim in clu d es
      - In exp en s iv e - $75 o r les s            $3000 p er         Gran d fath er an d Gran d mo th er clo cks .
                                                    claim              A ls o s ee No . 3 an d No te 1 fo r an tiq u e
                                                                       clo cks .
      - Exp en s iv e - mo re th an $75
      [4 8 B]
      - Gran d fath er an d Gran d mo th er         $1500 p er
      [4 8 C]                                       item
49    Clo th in g , in clu d in g s h o es an d     Per p ers o n      Sp o rts clo th in g , camp in g clo th in g ,
      b elts (men , wo men , an d                   p er claim         s h o es , b elts , et c., are in clu d ed .
      ch ild ren )                                  A g es 0           Clo t h in g mad e o f exp en s iv e material
                                                    th ro u g h 14,    s u ch as wo o l, leath er, s u ed e, i.e., co ats ,
                                                    $1500 p er         s u its , jackets , an d o v erco ats , s h o u ld
                                                    p ers o n          n o rmally b e d ep reciated at 10% p er
                                                                       y ear. [4 9 C] See No t e 11 fo r wrin kled
                                                    A g es 15 an d     clo th in g . See No te 10 fo r military
                                                    o ld er $3500      clo th in g . [4 9 D] A ls o s ee No . 164 fo r
                                                    p er p ers o n     wed d in g g o wn s .
50    Ch ris ten in g o u tfit [5 0 ]               $150 p er it em
                                                    $300 p er
                                                    claim
51    Co llectio n s an d h o b b ies . Items       $4000 p er         Do n o t p lace reas o n ab le recreatio n al
      th at fit in to a " co llectio n " are        claim fo r all     items in th e co llectio n o r h o b b y
      items th at trad itio n ally are              co llectio n s ;   categ o ry u n les s th e q u an tity clearly
      co n s id ered as a co llectio n ,            Us e p er item     in d icates a co llectio n o r h o b b y .
      s u ch as s tamp s o r co in s .              maximu ms if       Examp le, a s et o f g o lf clu b s , two ten n is
      A d d itio n ally , items                     in d icated        rackets , etc., are n o t q u an tities wh ich
      man u factu red o r created to b e            els ewh ere o n    co mp ris e a h o b b y o r co llectio n . If it em
      in t errelated - th at is , th e lo s s o f   th is ch art       is s p ecifically ad d res s ed u n d er an o t h er
      o r d amag e to o n e d ecreas es                                categ o ry , th at o th er categ o ry will b e
      th e v alu e o f t h e to tal co llectio n                       u s ed . See Item s ect io n fo r fu rt h er
      an d th e v alu e o f th e in d iv id u al                       d is cu s s io n .
      item - may b e co n s id ered a
      co llectio n . Fo r examp le, a
                                                 Maxi mum
No.                      Item                    Payment             Dis cus s i on
      s eries o f s eq u en tially
      n u mb ered p lates , o r items
      d es ig n ed to rep res en t a
      h is to rical p erio d may rep res en t
      a co llectio n o f items
      man u factu red o r created to b e
      in t errelated . Th e q u an tity o f an
      item b y its elf is in s u fficien t to
      p lace th e items in t o th e
      " co llect io n " categ o ry . [5 1 ]
 52   Co mfo rt ers [9 8 B]                                          See No . 98, lin en s .
 53   Co mp act d is cs [6 B, 6 C]                                   See No . 6.
 54   Co mp as s es [5 4 ]
55    Co mp u t ers in clu d in g lap to p s ,   $4000 p er          So ft ware (in clu d in g 5.25” an d 3.5”
      CPU, mo n ito r [5 5 ]                     claim               flo p p y d is ks an d CD-ROM s ) an d
                                                                     acces s o ry eq u ip men t fo r th e co mp u ter
                                                                     s u ch as th e p rin ter, etc., are in clu d ed in
                                                                     th e maximu m p er claim. See No . 56 an d
                                                                     73.
      Prin ters , p erip h erals &
      acces s o ries [5 5 A]

      Co mp u t er s o ftware [5 5 B]
56    Co p y mach in e [5 6 ]                    $750 p er it em
 57   Co s met ics (in clu d in g p erfu me,                         If b o xes are u n o p en ed o r u n u s ed , take
      to ilet articles , med icin es ,                               n o d ep reciatio n . [5 7 A]
      s o ap s , etc.) [5 7 ]
58    Cro ckery                                                      Do n o t in clu d e fin e ch in a, cry s tal, o r
      - Dis h es , p o t tery , g las s ware,                        exp en s iv e cu t g las s in th is categ o ry .
      p las ticware [5 8 ]                                           A ls o s ee No s . 47, 59, an d 93.
59    Cry s tal [5 9 ]                           $4000 p er          Cry s tal items s u ch as lamp s an d
                                                 claim               ch an d eliers will b e co n s id ered u n d er
                                                                     th eir res p ectiv e s p ecific categ o ries an d
                                                                     will n o t b e co u n ted in th e maximu m p er
                                                                     claim fo r cry s tal. Exp en s iv e cu t g las s
                                                                     will b e co n s id ered u n d er th is categ o ry .
                                                                     A ls o s ee No s . 44, 58, 65 an d 83.
60    Cu rtain s [6 0 ]                                              A ls o s ee No . 68 fo r d ep reciatio n o n
                                                                     cu rtain ro d s .
61    Deco rat io n s (Ch ris tmas ,
      b irth d ay , etc.) [6 1 ]
62    Den tal eq u ip men t an d                 $1500 p er          Den tal b o o ks are n o t in clu d ed , s ee No .
      in s tru men ts [6 2 ]                     claim               29.
63    Den tu res [6 3 ]                                              Take n o d ep reciatio n .
64    Des k an d writin g eq u ip men t          $100 p er           If mad e o f p recio u s metal, take n o
      (p en & p en cil d es k s ets ,            claim               d ep reciatio n . [6 4 A]
      fo u n tain p en s , etc.) [6 4 ]
 65   Dis h es [5 8 ]                                                See No . 58, cro ckery .
66    Do lls (d eco rato r)                      $500 p er it em     See No . 147 an d No . 51
                                                 $4000 p er
                                                 claim if a
                                                 co llectio n .
                                                 [6 6 ] If n o t a
                                                 co llectio n ,
                                                 in clu d e in
                                                 No . 147
                                                   Maxi mum
No.                     Item                       Payment               Dis cus s i on
                                                   $1500 p er
                                                   claim
                                                   maximu m.
                                                   [6 6 A]
67    Draftin g , map p in g an d                  $500 p er
      s ketch in g eq u ip men t [6 7 ]            claim
68    Drap es [6 8 ]                               $3000 p er           Th e cu rtain ro d s cat eg o ry in clu d es related
                                                   claim                h ard ware. In clu d e co rn ices in
      Drap ery & cu rtain ro d s ,                                      th is categ o ry .
      v en etian b lin d s [6 8 A]
69    Dry ers [7 0 C under $ 2 0 0 , 7 0 M                              See No . 70, electrical an d g as ap p lian ces .
      over $ 2 0 0 ]
70    Electrical an d g as ap p lian ces           $1500 p er           A ls o s ee No . 137 fo r Hi-Fi

      - M in o r-$200 o r les s [7 0 ]             item excep t         an d s tereo s y s tems an d fo r tap e
      - M ajo r-o v er $200, excep t               $2500 p er           reco rd ers . A ls o s ee No . 155 fo r v id eo
      Lis ted b elo w                              claim [7 0 T]        reco rd ers .
                                                                        See No te 2 fo r in tern al d amag e.
      - Telev is io n s , was h ers , d ry ers ,   fo r s atellit e
                                                                        Dep reciat e telev is io n p ict u re
      Ho t tu b s , s at ellite d is h es ,        d is h es ,          tu b es 10% p er y ear fo r th e firs t th ree
      Pin b all mach in es ,                       p ro jectio n        y ears an d 5% p er y ear th ereaft er u p to
      Dis h was h ers , s p as , micro wav e       telev is io n s ,    a maximu m o f 75%
      o v en s , co p y / fax mach in es [If
      not
      Li s ted els ewhere, then 7 0 J ]            s p as , o r h o t
                                                   tubs

71    Elep h an ts , ceramic [4 3 ]                                     See No . 43, ceramic an imals .
72    Ey eg las s es (in clu d in g co n tact
      len s es ) [7 2 ]
73    Fax mach in e [7 3 ]                         $750 p er it em      W h en th is item is n o t p art o f a
                                                                        co mp u ter (as a key b o ard is ) an d s tan d s
                                                                        alo n e, it falls u n d er t h is categ o ry .
74    Fen cin g [1 1 3 ]                                                See No . 113, o u td o o r s tru ctu res
75    Fig u rin es [3 1 , 1 1 1 ]                                       See No s . 31 an d 111.
76    Firearms [7 6 ]                              $2000 p er           Take n o d ep reciatio n if th e firearm is o f
                                                   claim                a ty p e wh ich wo u ld n o rmally in creas e
                                                                        in v alu e. [7 6 A]
77    Flas h lig h ts [7 7 ]
78    Fo o d s tu ffs (in clu d es alco h o lic    $500 p er            Th e maximu m p ay men t ap p lies o n ly to
      b ev erag es ) [7 8 ]                        claim                n o n p eris h ab le fo o d s tu ffs lo s t o r
                                                                        d es t ro y ed in s h ip men t an d to
                                                                        fo o d s tu ffs lo s t o r d es tro y ed at q u arters
                                                                        d u e to p o wer o u tag e. See No . 2 als o .
                                                                        A reas o n ab le maximu m allo wab le fo r
                                                                        fo o d s tu ffs s h ip p ed to a remo te area o r
                                                                        fo r fo o d s t u ffs d es tro y ed at q u arters in
                                                                        a n atu ral d is as t er may b e es tab lis h ed
                                                                        b y th e Claims Ch ief o f each Serv ice
                                                                        b as ed o n th e facts o f each in cid en t.
                                                                        [7 8 A]
79    Fu rn itu re, (in clu d in g b ras s         $3000 p er           Th is categ o ry in clu d es an tiq u e
      Fu rn itu re, cemen t fu rn it u re, &       item                 fu rn itu re. Take n o d ep reciatio n o n
      W ater b ed s ) [7 9 , 7 9 A]                                     an tiq u e fu rn itu re [7 9 G, 3 A] o r
                                                   A s ectio n al       exp en s iv e, s o lid wo o d fu rn itu re [7 9 G]
                                                 Maxi mum
No.                 Item                         Payment              Dis cus s i on
      Metal s helving [7 9 I]                    s o fa, d in in g   s u ch as ch erry , waln u t, teak, ro s ewo o d ,
                                                 ro o m tab le       o ak, etc., excep t fo r rep lacemen t o f
79                                               an d ch air s et,   fab ric. Do n o t co n fu s e wo o d with

      Particle b o ard fu rn itu re              o r s ch ran k is   fin is h es , s tain s , v en eers , etc. Th e
      [7 9 B, 7 9 C]                             co n s id ered      $3000 p er item limit in clu d es water
      W o rk b en ch es an d in fan t &          o n e item          b ed frames an d p art s .
      ch ild ren ’s
      Lawn , p las tic, wicker, rattan ,         reg ard les s o f
      A n d p atio fu rn itu re [7 9 B, 7 9 C,   th e n u mb er      Co n s id er each wall u n it u n d er th is
      7 9 D, 7 9 E, 7 9 F]                       o f p ieces         categ o ry as o n e item. Fo r fu rn itu re
                                                                     co n t ain in g marb le s ee No . 102. See
                                                                     No tes 1, 3, an d 12.

                                                                     In fan t fu rn itu re in clu d es s u ch items as
                                                                     crib s , y o u th b ed s , etc.




80    Fu rs [8 0 ]                               $1500 p er
                                                 item
                                                 $3000 p er
                                                 claim
81    Game eq u ip men t (p o ker ch ip s ,      $500 p er           Th is categ o ry in clu d es b ackg ammo n
      ch ecker s ets , b ackg ammo n             claim               an d s imilar s ets , as d is tin g u is h ed fro m
      s ets , ch es s , etc.) [8 1 ]                                 ch ild ren 's to y s an d g ames .
82    Gard en eq u ip men t (all                                     A ls o s ee No . 79 fo r lawn fu rn it u re.
      Imp lemen ts t o keep u p
      Lawn s an d y ard s in clu d in g
      lawn mo wers )
83    Glas s ware (in clu d in g Py rex)                             See No s . 47, 58, an d 59.
 84   Hairp ieces                                                    See No . 165, wig s .
85    Hamp ers (wicker o r p las tic)                                [8 5 ]
86    Han d b ag s an d p u rs es (leath er      $1000 claim
      o r fab ric) [8 6 ]
87    Hearin g aid s [8 7 ]
88    Hi-Fi /Stereo s y s tems [1 3 7 ]                              See No . 137, s t ereo items .
 89   Ho b b ies o r co llect io n s [5 1 ]                          See No . 51, co llectio n s an d h o b b ies .
90    Ho u s ekeep in g items (mo p s                                Th is categ o ry in clu d es co mmo n
      b ro o ms , p ails , clo s et racks ,                          h o u s eh o ld items wh ich d o n o t fit in to
      etc.) [9 0 ]                                                   o th er, mo re s p ecific categ o ries .



      Iro n in g b o ard s [9 0 A]
91    Iro n s (electric o r s team) [7 0 ]                           See No . 70, electrical an d g as
                                                                     ap p lian ces .
92    Jewelry - Co s tu me [9 2 ]                $1000 p er          Exp en s iv e jewelry is jewelry mad e
                                                 item                s u b s tan tially o f g o ld , s ilv er, p recio u s
       - Exp en s iv e [9 2 A]                   $4000 p er          s to n es , d iamo n d s , p earls , o r o t h er
                                                 claim               p recio u s metals o r g ems an d s h o u ld n o t
                                                                     b e d ep reciated .
93    Kitch en u ten s ils (p o ts , p an s ,                        A ll lo n g las tin g kitch en to o ls s h o u ld b e
      kn iv es , etc.)                                               co n s id ered in t h e 5%/50% categ o ry .
      - Heav y alu min u m, co p p er,                               Items s u ch as p o tato p eelers , cake
      co rn in g ware, cas t iro n ,                                 co o lin g racks , ice p icks , b o wl s crap ers ,
                                                    Maxi mum
No.                     Item                        Payment            Dis cus s i on
      s tain les s s teel, etc. [9 3 ]                                o r o t h er it ems d es crib ed in
      - Small metal kitch en s tep                                    ad v ertis emen t as kit ch en g ad g ets
      lad d er [9 3 A]                                                s h o u ld b e co n s id ered in t h e 20%/75%
      - Oth er items /g ad g ets [9 3 B]                              categ o ry .
94    Lad d ers (d o es n o t in clu d e            $250 p er it em
      kit ch en s tep lad d ers ) [9 4 ]
95    Lamp s (in clu d in g s u n lamp s )          $500 p er it em   Th e h ig h er rate ap p lies wh en
      - Lamp s [9 5 ]                                                 lamp s h ad es are claimed s ep arately .
                                                                      Ho wev er, if s h ad es are mad e o f g las s
      - Lamp s h ad es [9 5 A]                                        o f an y ty p e, ap p ly 5% d ep reciatio n .
96    Las er d is cs [1 5 6 A]                                        See No . 156.
97    Lawn mo wers [8 2 , 8 2 A]                                      See No . 82, g ard en eq u ip men t.
98    Lin en s                                      $400 p er it em   Co n s id er h an d wo v en , cro ch eted , o r
      - Fin e, exp en s iv e [9 8 ]                                   h eirlo o m items as exp en s iv e lin en s .
      - Qu ilts , co mfo rters , b lan kets         $2000 p er        A p p ly th es e maximu ms wh en v alu e is
                                                    claim             es tab lis h ed fo r h an d s ewn items
                                                                      Oth erwis e award reas o n ab le
                                                                      rep lacemen t fo r o th er fin e lin en s .
      - Electric b lan kets [9 8 C]
      - Ord in ary h o u s eh o ld it ems
      (s u ch as s h eets , to wels ,
      tab leclo th s , b ath mats ,
      p illo wcas es ) [9 8 D]
99    Lig h ters (cig ar, cig arett e, etc.)                          [9 9 ]
100   Lig h tin g s u p p lies (g lo b e                              Th es e items are p ay ab le o n ly wh en
      d o mes , electric can d les ticks o r                          th ey b elo n g to th e claiman t an d h av e
      can d elab ra, etc.) [1 0 0 ]                                   n o t lo s t th eir ch aracter as p ers o n al
                                                                      p ro p erty b y b ein g affixed to real
                                                                      p ro p erty .
101   Lu g g ag e (all ty p es in clu d in g                          See No te 12 fo r rep lacemen t
      fo o tlo ckers ) [1 0 1 ]                                       o f s et s .
102   M arb le (all items in clu d in g                               Th e amo u n t o f d ep reciatio n o n marb le
      lamp s , b o o ken d s , &                    75                co n t ain ed in fu rn itu re may b e v aried
      mis cellan eo u s fu rn itu re items )                          fro m o th er ty p es o f fu rn it u re, b as ed o n
                                                                      its q u ality , etc. Examin atio n will in d icate
                                                                      wh eth er t h e item is imitatio n marb le,
                                                                      alab as ter, s o ap s to n e, o r o th er material.
                                                                      See No . 95 fo r item maximu m fo r marb le
                                                                      lamp .
103   M aterial (in clu d in g y ard                                  Do es n o t ch an g e exis tin g Serv ices o r
      g o o d s , fab rics an d y arn ) [1 0 3 ]                      In d u s try d ep reciatio n rates o n fab ric
                                                                      wh en an item o f fu rn itu re is
                                                                      reu p h o ls t ered .
104   M attres s es (in clu d in g b o x                              See No . 21, b ed d in g .
      s p rin g s ) [2 1 ]
105   M ed ical eq u ip men t an d                  $1500 p er        M ed ical b o o ks are n o t in clu d ed , s ee
      in s tru men ts [1 0 5 ]                      claim             No . 29.
106   M emo rab ilia (in clu d in g                 $1000 p er        Exclu d e s cen ic s lid es an d wed d in g
      s n ap s h o ts , s n ap s h o t alb u ms ,   claim             alb u ms fro m th is cat eg o ry . Fo r
      b ab y alb u ms , s crap b o o ks ,                             s n ap s h o t s & s lid es , u s e co s t o f film
      s o u v en ir alb u m, emb lems ,                               an d p ro ces s in g , o r n ew p rin ts fro m
      award p laq u es , tro p h ies , mo v ie                        n eg ativ es . Ph o to g rap h ic Po rtraits &
      film, p h o to g rap h ic s lid es etc.)                        Pro fes s io n al Pictu res – Liab ilit y is th e
      [1 0 6 ]                                                        les s er o f t h e fo llo win g : (1) Co s t o f
                                                                      res to ratio n , (2) Co s t o f n ew p rin ts fro m
                                                                      n eg ativ es o r p rin ts , o r (3) Co s t o f
                                                   Maxi mum
No.                     Item                       Payment            Dis cus s i on
                                                                     retakin g if n eg ativ es are n o t av ailab le.
                                                                     A ls o s ee No . 51 if q u an tit y in d icates a
                                                                     h o b b y o r co llectio n . A ls o s ee No . 163
                                                                     fo r wed d in g alb u ms .
107   M icro s co p es , teles co p es             $500 p er it em   A ls o s ee No . 24 fo r b in o cu lars .
                                                   $1500 p er
                                                   claim
108   M irro rs (in clu d in g frames )                              M irro rs wh ich are in teg ral p art s o f
      [1 0 8 ]                                                       fu rn itu re items are d ep reciated at th e
                                                                     s ame rate as th o s e it ems .
109    M o b ile h o mes [1 0 9 ]                                    Valu e th e item b as ed o n co mp arab le
                                                                     v alu es in th e area.
110    M u s ical in s tru men ts                  $5000 p er        Th is categ o ry in clu d es amp lifiers an d
       - Pian o s , o rg an s , p lay er           claim             acces s o ries .
       p ian o s , h arp s [1 1 0 , 1 1 0 A]
       - Oth er mu s ical in s tru -               $1500 p er
       men ts u n d er $100 [1 1 0 B,              claim
       1 1 0 C]
       - Oth er mu s ical
       in s tru men ts $100-250 [1 1 0 D]
       - Oth er mu s ical in s tru men ts
       o v er $250 [1 1 0 E]
111    Ob ject s o f art (s cu lp tu res ,         $1000 p er        Th is categ o ry d o es n o t in clu d e
       Fig u rin es , etc.) [1 1 1 ]               item              p ain tin g s ; s ee No . 114. A s a ru le o f
                                                   $4000 p er        th u mb , fig u rin es les s th an $100 s h o u ld
                                                   claim             b e co n s id ered b ric-a-b rac, u n les s th e
                                                                     q u ality o f th e fig u rin e (i.e., Hu mmel o r
                                                                     Kais er) in d icates o th erwis e.
112    Office fu rn is h in g s [1 1 2 ]           $75 p er item     Th is categ o ry in clu d es rad io s ,
                                                   $200 p er         p ain tin g s , p lan ts , et c., lo s t fro m th e
                                                   claim             wo rkp lace.
113    Ou td o o r s tru ctu res [1 1 3 ]          $500 p er         Th is categ o ry in clu d es fen ces , s to rag e
                                                   claim             s h ed s , & s win g s ets .
114    Pain tin g s an d p ictu res                $1000 p er        Take n o d ep reciatio n o n p ain tin g s
       (in clu d in g frames ,                     item              h av in g a v alu e in exces s o f $1000
        etch in g s , h an d rep ro d u ced        $3000 p er        each . [1 1 4 A]
       p ictu res , lith o g rap h ic p rin ts ,   claim
       etc.)                                                         See No . 106 fo r p ro fes s io n al
                                                                     p h o t o g rap h s /p ictu res /p o rtraits .
       - Po s ters (framed o r u n framed ) $250 p er it em
          [1 1 4 B]                            $1000 p er
                                               claim
115    Pen an d p en cil s ets [6 4 , 6 4 A]                         See No . 64, d es k an d writ in g eq u ip men t.
116    Pets (in clu d in g tro p ical fis h )  $250 p er p et        Th is categ o ry is p rimarily in ten d ed fo r
       [1 1 6 ]                                $750 p er             q u arters lo s s es . Do n o t p ay claims fo r
       - Pet s u p p lies (e.g .,              claim (wh ich         p ets lo s t o r in ju red in s h ip men t.
       fo o d /water d is h , ken n el, cag e, in clu d es
       leas h , co llar, etc.) [1 1 6 A]       s u p p lies )
117    Ph o n o g rap h reco rd s                                    See No . 6
       -Reco rd s [6 D]
       -Co mp act d is cs [6 B, 6 C]
       -Tap es [6 , 6 A]
118    Ph o to g rap h ic eq u ip men t        $2000 p er            A ls o s ee No . 155 fo r v id eo cameras an d
       (cameras , s creen s , len s es ,       claim fo r all        acces s o ries .
       p ro ject o rs , etc.)                  p h o t o g rap h y
                                                  Maxi mum
No.                   Item                        Payment           Dis cus s i on
                                                  eq u ip men t
                                                  an d
                                                  acces s o ries
119   Pillo ws [2 1 A, 2 1 B]                                       See No . 21, b ed d in g
120   Pip es , s mo kin g (in clu d in g
      p o u ch es ) [1 2 0 ]
121   Po o l & Billiard Tab les [1 2 1 ]          $1500 p er        Take n o d ep reciatio n o n exp en s iv e
                                                  item              s o lid wo o d p o o l tab les . [1 2 1 A]
122   Po ts an d p an s [9 3 ]                                      See No . 93, kitch en u ten s ils
123   Pro fes s io n al eq u ip men t [1 2 3 ]    $1500 p er        A ls o s ee No s . 62 an d 105 fo r d en tal an d
                                                  claim             med ical eq u ip men t an d in s tru men ts .
124   Qu ilts [9 8 A]                                               See No . 98, lin en s .
125   Rad io s [7 0 under $ 2 0 0 , 7 0 J                           See No . 70, electrical an d g as
      over $ 2 0 0 ]                                                ap p lian ces .
126   Razo rs (o th er th an electric)                              A ls o s ee No . 70 fo r electric razo rs .
      [1 2 6 ]
      Razo rs (electric) [70]
127   Refrig erato rs [7 0 E under                                  See No . 70, electrical an d g as
      $ 2 0 0 , 7 0 O over $ 2 0 0 ]                                ap p lian ces .
128   Ru g s                                      $2000 p er
                                                  item
                                                  $4000 p er
                                                  claim




129   Screen s , firep lace an d                  $500 p er it em   A ls o s ee No s . 111 an d 114 fo r items
      acces s o ries (ro o m d iv id ers ,        $1000 p er        co n s id ered to b e mo re art is tic t h an
      fo ld in g s creen s , etc.) [1 2 9 ]       claim             fu n ctio n al.
130   Scis s o rs , s h ears (o th er th an                         A ls o s ee No . 70 fo r electric clip p ers ,
      electric) [1 3 0 ]                                            et c.
131   Sewin g mach in es (o th er th an                             A ls o s ee No . 70 fo r electric s ewin g
      electric) [1 3 1 ]                                            mach in es , etc.
132   Silv er an d metal flatware an d                              Take n o d ep reciatio n o n s terlin g s ilv er.
      h o llo wware                                                 Fo r s terlin g s ilv er flatware, ap p ly a $75
      -Silv erp late, g o ld p late, p ewt er,    $2000 p er        p er item maximu m [1 3 2 A]. Fo r s terlin g
      s tain les s s teel, co p p erware,         claim             s ilv er s erv in g p ieces , ap p ly a $200 p er
      b ro n zeware [1 3 2 ]                                        item maximu m [1 3 2 B].
      - Sterlin g s ilv er an d fin e             $5000 p er        Co n s id er fin e p ewter as s terlin g s ilv er.
         p ewt er [1 3 2 C]                       claim
133   Slip co v ers [1 3 3 ]
134   Sp o rtin g eq u ip men t an d              $2500 p er        Take n o d ep reciatio n o n u n o p en ed o r
      s u p p lies (in clu d in g                 claim             u n u s ed b o xes o f g o lf b alls o r can is t ers
      b as ket b all, b as eb all, fo o tb all,                     o f ten n is b alls [1 3 4 B]. A ls o s ee No . 37
      cro q u et, b o wlin g , b ad min to n ,                      fo r camp in g eq u ip men t.
      Vo lley b all, s kiin g , ten n is ,
      s cu b a, g o lf b ag s , clu b s &
      cart, fis h in g eq u ip men t, s ky
      d iv in g p arach u tes , h an g
      g lid er s ad d les an d eq u es trian
      acces s o ries , etc.
135   Statio n ery [1 3 5 ]                                         If b o xes are u n o p en ed o r u n u s ed , take
                                                                    n o d ep reciatio n . [1 3 5 A]
136   Sten o t y p e mach in es [1 3 6 ]
                                                  Maxi mum
No.               Item                            Payment       Dis cus s i on
137   Stereo items an d acces s o ries            $1000 p er   Th e maximu m p er claim in clu d es s ty li,
                                                  item         d u s t co v ers , tap e reco rd ers , s p eakers ,
                                                  $4000 p er   amp lifiers , tu rn tab les , CD p lay ers ,
                                                  claim        cas s ette p lay ers , etc. See No te 2 fo r
                                                               in tern al d amag e an d No te 12 fo r
                                                               rep lacemen t o f s ets . A ls o s ee No . 6 fo r
                                                               tap es an d co mp act d is cs , an d No . 155
                                                               fo r v id eo reco rd ers .
138   Sto rag e s h ed s [1 1 3 ]                              See No . 113, o u td o o r s tru ctu res .
139   Stu ffed an imals [1 3 9 ]
140   Swin g Sets [1 1 3 ]                                     See No . 113, o u td o o r s tru ctu res .
141   Tap es [6 , 6 A, 1 5 6 ]                                 See No . 6 an d 156.
142   Taxid ermy it ems [1 4 2 ]                  $500 p er    Th is categ o ry in clu d es mo u n ted d eer
                                                  claim        h ead s , fis h , etc.
143   Telev is io n s ets [7 0 , 7 0 J , 7 0 T]                See No . 70, electrical an d g as
                                                               ap p lian ces .
144   Telep h o n es an d telep h o n e           $500 p er
      an s werin g mach in es , cell              claim
      p h o n es , b eep ers , &
      teleco mmu n icatio n d ev ices
      fo r th e d eaf [1 4 4 ]
145   Th es es an d lectu re n o tes                           Co mp en s atio n is limited t o th e co s t o f
      [1 4 5 ]                                                 materials o n ly .
146   To o ls , to o l ch es t s an d                          See No . 94 fo r lad d ers . Emerg en cy
      to o lb o xes                                            to o ls are t h o s e ty p es o f t o o ls g en erally
      - M an u al to o ls , n o t in a            $1500 p er   lo cked in a v eh icle t ru n k wh ich are
      v eh icle [1 4 6 ]                          claim        reas o n ab le o r u s efu l fo r emerg en cy
                                                               ro ad rep air. Related emerg en cy
      -Po wer to o ls , in clu d in g air         $1500 p er   eq u ip men t s u ch as flares , to w ro p es ,
      to o ls , n o t in a v eh icle [1 4 6 A]    claim        fire extin g u is h ers , firs t aid kits , tro u b le
                                                               lig h t s , b at tery ju mp er cab les , etc., are
      - To o l ch es t s an d to o lb o xes ,     $500 p er    co n s id ered as emerg en cy to o ls . A
      n o t in a v eh icle [1 4 6 B]              claim        to o lb o x ap p ro p riate fo r s h ip men t o r
                                                               s to rag e in a v eh icle is a s mall p o rtab le
      - Emerg en cy to o ls an d                  $200 p er    to o lb o x as d is t in g u is h ed fro m a to o l
      to o lb o xes s h ip p ed in a v eh icle    claim        ch es t. Th e maximu m p er claim fo r
      [1 4 6 C - manual, 1 4 6 D –                             emerg en cy to o ls an d to o l b o xes in
      power]                                                   v eh icles is in clu d ed in th e maximu m
      - Emerg en cy to o ls an d                  $400 p er    fo r No . 7. Excep tio n s may b e mad e as
      to o lb o xes o th erwis e in a             claim        to th e amo u n ts an d ty p es o f to o ls
      v eh icle [1 4 6 E - manual, 1 4 6 F                     co n s id ered as emerg en cy to o ls in
      - power]                                                 o v ers eas areas wh ere POV to o ls are n o t
      - Non-emerg ency tools in car,                           read ily av ailab le o r if th e claiman t is n o t
      not s hi pped [1 4 6 G-manual,                           au th o rized a h o u s eh o ld g o o d s
      1 4 6 H-power]                                           s h ip men t. See No te 9 fo r lifetime
                                                               g u aran tees [1 4 6 I].
147   To y s ---rad io -co n tro lled cars ,     $1500 p er    A ls o s ee No . 23 fo r b icy cles , No . 81 fo r
      p lan es , b o at s , etc.; tricy cles ;   claim         ch ecker s ets an d g ame eq u ip men t, No .
      wag o n s ; electro n ic g ames                          139 fo r s tu ffed an imals . Do lls t h at are
      (t h is in clu d es Nin ten d o , A t ari,               co n s id ered as a d eco ratio n rath er th an
      Seg a Gen es is g ame s y s tems                         a to y to b e p lay ed with (e.g ., p o rcelain
      an d cartrid g es , an d h an d h eld                    d o lls ) will b e d ep reciated 5% a y ear (s ee
      Gameb o y s ) [1 4 7 ]                                   No . 66 fo r M /A ).
      - Oth er ch ild ren 's g ames an d
      to y s (in clu d in g p lay d o lls )
      [1 4 7 A]
                                              Maxi mum
No.                  Item                     Payment            Dis cus s i on
148   Trailers (h o u s e, b o at)                              See No s . 7 an d 109.
149   Train s (electric)                      $1500 p er        See No . 70, electrical an d g as
                                              claim             ap p lian ces . See Co llectio n s .
150   Tricy cles [1 4 7 A]                                      See No . 147, to y s .
151   TV tray s [1 5 1 ]
152   Ty p ewriters [1 5 2 ]                  $750 p er it em   See No . 55 fo r co mp u ters an d wo rd
                                                                p ro ces s o rs .
153   Umb rellas [1 5 3 ]
154   Vacu u m Clean ers [7 0 B, 1 0 L]                         See No . 70, electrical an d g as
                                                                ap p lian ces . See No t e 9 fo r lifet ime
                                                                g u aran tees .
155   Vid eo reco rd ers , v id eo            $1000 p er        A ls o s ee No . 156 fo r v id eo tap es . See
      cameras an d acces s o ry               item              No . 147 fo r s o ftware g ame s y s t ems an d
      eq u ip men t [1 5 5 ]                  $2500 p er        cartrid g es . A cces s o ry eq u ip men t fo r
                                              claim             v id eo reco rd ers an d cameras are
                                                                in clu d ed in th e maximu m p er claim.
156   Vid eo reco rd in g s (b lan k an d     $3000 p er
      co mmercial)                            claim
      - Vid eo tap es [1 5 6 ]
      - Las er d is cs [1 5 6 A]
157   W ag o n s (ch ild ren 's ) [1 4 7 A]                     See No . 147, to y s .
158   W all u n its                                             See No . 79, fu rn itu re.
159   W as h ers [7 0 H, 7 0 R]                                 See No . 70, electric an d g as ap p lian ces .
160   W as teb as kets
      - M etal [1 6 0 ]
      - Plas tic [1 6 0 A]
161   W at ch es                              $500 p er it em


162   W aterb ed s                                              See No s . 79 an d 21.
163   W ed d in g alb u ms [1 6 3 ]           $750 / claim      Take n o d ep reciatio n .
164   W ed d in g g o wn s [1 6 4 ]           $1000 p er
                                              claim
165   W ig s (in clu d in g h airp ieces )    $500 p er
                                              claim
NOTES:                                                                               shipment 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
1. Antiques. Since there is usually a wide variance of opinion as to the value       the closest repair firm may be included as part of the repair estimate, payable
of antiques, clear and convincing evidence of the same must be presented to          under the same rules as other repair estimates.
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         3. Reupholstering. In the event partial damage to a matching set requires
newer than that, independent evidence will have to be presented or be                reupholstering of the entire set because matching material to reupholster the
available to prove that the item so qualifies. In respect to those items which       damaged portion is not available, the cost to reupholster the entire set, less
qualify as antiques, the claimant may be compensated up to the generally             depreciation, may be paid. This includes replacing chair seats. However,
recognized value of the items. In such instances, the claimant will be required      there must be a measurable decrease in the value of the complete set due to
to prove that the item possesses a demonstrably inherent value regardless of its     the inability to match the materials before this rule is employed. Consider a
purchase price, the place where it was purchased, the prestige of the label it       loss in value of the damaged items if the damage is merely minor. An
bears, or its sentimental or personal attraction. The mere fact that an isolated     example of this is a 3-inch tear in the back of a sofa which can be repaired by
appraiser might be found who could assign a value to it in excess of its             reweaving, but the repair is visible to the casual observer. This is not
purchase price does not meet this burden of proof. In the absence of credible        applicable to recovering mattresses, box springs, etc., which do not lose their
evidence of value, reimbursement should be limited to out-of-pocket loss, or the     intended use merely because the coverings do not match. It is not appropriate
reasonable replacement price of a substantially similar substitute item.             to recover both pieces because damage necessitates recovering one. In
                                                                                     considering the award to be made for the cost of reupholstering, use the per
2. Internal Damage to Appliances When no External Damage to Cabinet or               year rate of depreciation indicated for the furniture for the fabric with a 50%
Transportation Container is Evident. In these circumstances, consideration is        maximum.
given to paying for such damage if there is evidence of rough handling of other
items in the shipment; that the item is relatively new in comparison to its useful   4. Legend of Abbreviations. In order to maintain uniformity, the following list
life; that the claimant is apparently honest based upon an examination of the        of abbreviations should be indicated in the "Remarks" section of the claim form
entire claim; or the opinions of qualified repairmen as to whether or not the        to describe the intention of the examiner.
damage was as a result of transit handling. In cases such as this the evidence              AC - Amount claimed.
is viewed in the light most favorable to the claimant. With respect to color TV             AGC - Agreed cost of repairs in lieu of estimate.
sets, for which color realignment is claimed, consider the charge for color                 BX-P X or P ACX-EES or AAFES - Replacement price through local
realignment payable only when it is part of the cost to repair internal damage to                   exchange retail store (rate of depreciation, if applicable, to be
the television set or when the cabinet of the set has external damage that was                      included).
not present at the time of pickup, thereby indicating rough handling. Inspection            CR - Amount paid by carrier prior to settlement of this claim entered on
of electrical items allegedly damaged during P CS shipment to a remote site                         this line and deducted from total amount allowed.
may be made by first sergeants of the claimants to verify that external damage              D - Depreciation computed, preceded by appropriate percentage, i.e.
did or did not occur and that the member did or did not have a rough shipment.                      20% D.
To the extent that such an inspection conducted upon property physically                    DV - Depreciated value awarded - cost of repairs exceeds depreciated
located at a remote site can determine that an item cannot be repaired, the                         value of item (e.g., DV, BX $100, 75% D).
inspection may be used in adjudicating a claim. When rough handling of a
ER - Estimate of Repair (add exhibit number of repair estimate, ER, EX      5. Depreciation While in Storage. Normally no depreciation is to be charged
        5).                                                                 against goods during periods of Government authorized storage either for the
EX - Exhibit (include appropriate exhibit designation, e.g. Ex 5).          P CS which generated the current claim, or for previous periods of Government
FR - Flat rate depreciation, preceded by appropriate percentage, i.e.,      authorized storage. However, this does not mean that deductions cannot be
        25% FR.                                                             made for other reasons such as reduction in the market value of an item
F&R - Fair and reasonable award.                                            because of style or obsolescence.
LOV - A loss of value was awarded in lieu of or in addition to the cost
        of repairs (e.g., $25 LOV).                                         6. Depreciation. To compute yearly depreciation, the following yardstick
M/A - Maximum allowable.                                                    should be used:
N/P - Not payable (appropriate rule for basing denial should be                    6-17 months = 1 year
        included).                                                                 18-29 months = 2 year, etc.
N/R - Not repairable.                                                       (Increments of 12 months will be counted as one year, up to 173 months. In
OBS - Deduction made for obsolescence (e.g., 15% D + 25% OBS).              determining whether an item is six months old, do not count purchase month
P CR - P otential carrier recovery deduction made (failure of claimant to   and pick up month). For example, items 174 months or over in age, maximum
        notify authorities in a timely manner).                             depreciation has been reached when applying 5% depreciation per year.
P ED - P reexisting damage (percentage to be included, e.g., 30% P ED).     When dates of purchase are listed, for example as "between 1966 and 1970",
P P - P urchase price.                                                      use the median date, i.e., 1968 to compute depreciation. No depreciation
RC - Reasonable replacement cost applied (rate of depreciation, if          should be taken on parts, accessories, etc., which are not normally expected to
        applicable, to be included in block).                               be replaced during the lifetime of the item. When month of purchase is not
SV/N - Salvage value-beyond economical/reasonable repair; no salvage        shown, use June. No depreciation of any kind will be applied if the item is less
        value, turn in not required.                                        than 6 months old.
SV/T - Salvage value turn-in required (amount of salvage value to be
        entered).                                                           7. Repairable Items. The amount allowable for repairs may not exceed the
SV/R - Salvage value - beyond economical/reasonable repair; some            depreciated replacement value of an item.
        salvage value, claimant elected to retain item (e.g., 75% D, $35
        SV/R).                                                              8. Expensive Items - Reasonable Substitute P rices. This does not relate to
                                                                            items of extraordinary value. It pertains to items of everyday use, household
                                                                            furnishings, wearing apparel, and the like, which 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 just
                                                                            and not arrived at by considering only low priced or popular price substitutes.

                                                                            9. Lifetime Guaranteed Tools and Other P ersonal P roperty With Such
                                                                            Guarantees. Do not deduct for depreciation on tools and other property which
                                                                            are covered by such guarantees. Catalogs reflect items covered by such
                                                                            guarantees.
10. Uniforms. No depreciation on military uniforms. Uniforms will not be
included in the clothing maximum payment.

11. Claims for Wrinkled Clothing. P ayment for the cost of pressing clothing is
not allowable unless the wrinkling was so severe as to amount to the actual
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 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.

12. Replacement of Sets. When component parts of any set of articles,
(lamps, glasses, china, dining room sets, end table, stereo speakers, or any
items claimed to comprise a set) are damaged beyond repair or missing, the
claimant should only be reimbursed 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 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 rights.

13. When the replacement cost of an item exceeds $100.00 and the item is not
carried in a military exchange or a commercial sales catalog, a statement from
a reliable, disinterested concern must be submitted attesting to the replacement
price of the same or a substantially similar item.

				
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