CCA Classes

class 1

most buildings

class 1-NRB

non-residential building

class 1-MB

manufacturing building

class 8

misc tangible property like furniture and fixtures

class 10

automobiles

class 10.1

luxury automobiles over $37,000

class 12

tools, instruments and kitchen utensils less than $500

class 13

leasehold improvements

class 14

patent, franchise, license

class 14.1

indefinite term intangibles like goodwill, incorporation costs excess of $3000, customer list

class 17

roads, parking lots, sidewalks, storage areas

class 29

machinery and equipment acquired before 2016

class 43

machinery and equipment acquired after 2025

class 45

general purpose electronic data processing equipment before 2007

class 50

general purpose electronic data processing equipment after 2007

class 53

manufacturing and processing machinery and equipment

class 54

zero emission vehicles