Hawaii Public Adjusters Depreciation Tables Date:

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1 Accessories - Personal Barber Equipment Binoculars - High Quality Binoculars - Standard Briefcase - Designer Briefcase - Standard Camera Equipment - Deluxe Camera Equipment - Standard Charms and Trinkets Chrystal Dentures Flash Light - Metallic Flash Light - non-metallic Glasses - Prescription Glasses - Reading Glasses - Safety Glasses - Standard Gloves Hair Piece - Wigs - Toupee' Handkerchief Hearing Aid Luggage - Designer Luggage - Standard - Hard Cover Luggage - Standard - Soft Cover Make up and Cosmetics Music - Documents - Sheet - Book Music - Instrument - Collector Music - Instrument - Deluxe Music - Instrument - Standard Music - Piano - Grand - Deluxe Music - Piano - Upright Percent of usage remaining

2 Music - Piano - Upright Deluxe Projector Razors - Electric Razors - Manual Shampoo By percent of usage Soap By percent of usage Sunglasses - Designer Sunglasses - Prescription Sunglasses - Standard Toiletries By percent of usage Trophy - Personal Umbrella Accessories - Household Baskets - Metal Baskets - Plastic Baskets - Wicker Baskets- Designer - Crafted Candles - Unused Candles - Used Ceramics - Pottery - Designer Ceramics - Pottery-Standard - Clay Clock - Alarm - Electrical Clock - Alarm - Manual Clock - Grand Father Clock - Wall - Designer Clock - Wall - Standard Clock - Wall Collectable Fire Place Items Flowers and Plants - Artificial Flowers and Plants- Indoor - Live Games - Board By percent of usage Not Depreciable

3 Games - Full Sized Games - Tabletop House Keeping Tools - Manual Lamp or Shade - Collectable Lamp - Designer Lamp - Standard Photo - Album Photo - Frame Scale - Bathroom - Designer Scale - Bathroom - Traditional Vacuum - Deluxe Vacuum - Standard Vase - Designer - Collector Vase - Flower Wall Picture - Artistic with Frame Wall Picture - Deluxe w/ Frame Wall Picture - Standard w/ Frame Fan - Standard Fan - Deluxe Dehumidifier Fan - Large - Area - Whole House Animal and Pet Aquarium - High Quality Aquarium - Standard Glass Bed - Pet Cage - Bird - High Quality Cage - Bird - Standard Cage - Mammal - Indoor Cage - Mammal - Outdoor Carrier- Pet Clothing - Animal

4 Leash Pole -Feline Bowl - Plastic Bowl - Metallic Antiques Apparel - Men's Antiques Bathing Suit Cap Coat - Weather Outer wear Coat - Rain Coat - Over Hat - Formal Hat - Sports Jacket - Sports Jeans - Denim Jeans - Leisure Necktie Outfit - School - informal Overalls Pants - Formal Pants - Work Robe Shirt - Aloha Shirt - Dress Shirt - Leisure Shirt - Tee - Printed Shirt -Tee - under Shoes - Dress Shoes - Leisure Shoes - Slippers

5 Shoes - Sports Sleepwear Sox - Crew Sox - Formal Sox - Leisure Sportswear Suit - Tuxedo Suit- Formal Suit- Leisure Sweater Underwear Uniform - Armed Services - Active Uniform - Armed Services - InAct Apparel - Women's Apron Bathing Suit Blouse - Casual Blouse - Dress Bra - Work out Bra - Formal Bra - Daywear Cap Coat - Weather Outer wear Coat - Rain Coat - Over Coat - Fur Dress - Casual - Leisure Dress - Evening Gown Dress - Wedding Gown Gloves Hat - Formal

6 Hat - Sports Jacket - Sports Jeans - Denim Jeans - Leisure Outfit - School - Work- Formal Outfit - School - Work- Informal Pants - Formal Pants - Work Purse - Casual Purse - Luxury Purse - Pocket Book Robe Scarf Shirt - Aloha Shirt - Dress Shirt - Leisure Shirt - Tee - Printed Shirt -Tee - under Shoes - Dress Shoes - Leisure Shoes - Slippers Shoes - Sports Sleepwear Sox - Nylon Sox - Formal Sox - Leisure Sportswear Suit- Formal Suit- Leisure Sweater Swim Wear Underwear Underwear - Lingerie

7 Uniform - Armed Services - Active Uniform - Armed Services - InAct Apparel - Youth Bathing Suit Cap Coat Dress - Casual Dress - Formal Mittens Jacket - Weather Jacket - Sports Jacket - Formal Jeans - Denim Jeans - Leisure Outfit - School - Formal Outfit - School - informal Pants - Formal Pants - Play - Yard Shirt - Aloha Shirt - Dress Shirt - Leisure Shirt - Tee - Printed Shirt -Tee - under Shoes - Dress Shoes - Leisure Shoes - Slippers Shoes - Sports Sleepwear Sox - Crew Sox - Formal Sox - Leisure

8 Sport Clothes Suit - Jumper Suit- Formal Suit- Leisure Sweater Swim Wear Tie Underwear Appliance Major Air Conditioner - Portable Air Conditioner - Window Char broiler - Gas - Chef's Style Dehumidifier - Portable Dishwasher - Designer Style Dishwasher - Portable Dishwasher - Traditional Dryer- Central Unit Dryer- Electric - Front Loader Dryer- Gas -Front Loader Freezer - Built in Freezer - Freestanding - Chest Freezer - Freestanding - Upright Griddle - Gas - Chef's Style Kitchen Hood - Chef's Style Kitchen Hood - Traditional Microwave Oven - Built in Range- Electric - Built in Range- Electric - Free Standing Range- Gas - Built in Range- Gas - Chef's Style Range- Gas - Free Standing

9 Refrigerator - Built in Refrigerator - Freestanding Refrigerator - Undercounter Sauté' Station - Gas - Chef's Style Wall Oven - Built in Washer/Dryer Combo - Electric Washer/Dryer Combo - Gas Washing Machine - Frontloading Washing Machine - Standard Wine Cooler - Designer - Upright Wine Cooler - Undercounter Appliance- Minor Blender - Chef's Style Blender - Traditional Can Opener - Electric Cappuccino Station - Chef's Style Cappuccino Station - Traditional Cart - Cutting Board - Prep Station Cart - Stand - Equipment Coffee Grinder Coffee Maker Coffee Station Cooler - Water Counter Top Burners - Electric Counter Top Burners - Porta Gas Counter Top Oven Crock Pot Electric Skillet Griddle - Countertop Iron Ironing Board

10 Mixer Mixer Bowl Station - Chef's Style Popcorn Popper Rice Cooker Toaster - Traditional Toaster - Oven Countertop Cash US Currency Foreign Currency 100 % subject to sub-limit Subject to exchange rate Collectable Collectable - Actual Collectable - Hobby At Hobby depreciation rate Electronics Video Electronic Game System Video Player -Portable Hand Held Television - Standard Television - Projector Type Television - High Definition Television - 3 Dimensional Sound System - Standard Sound System - High Performance Sound System - Home Theatre Security Camera - Standard Security Camera - High Quality Compact Disc (CD) - Player Telephone - Standard Household Telephone - Multiple Station

11 Telephone - Cellular Telephone - Multimedia Compact Disc (CD) Global Positioning System (GPS) Palm Players Gaming Console Camera Equipment - Standard Camera Equipment - Deluxe Camera Equipment - Professional Photo Equipment - Standard Photo Equipment - Deluxe Food and Perishables New Products Opened or Used Products By percent of usage Furniture Items Bed - Box & Mattress - Premium Bed - Box & Mattress - Standard Bed - Bunk - Solid Wood Bed - Bunk - Standard Bed - Hospital Bed - Water Case - Book - Solid Wood Case - Book - Standard Case - Book- Particleboard Case - Display - Glass - Iron Chair - Dining - Collector Chair - Dining - Designer Chair - Dining - Formal

12 Chair - Dining - Standard Chair - Vibrating - Massage Chair - Wheel - Powered Chair - Wheel - Standard Couch Sets - Designer - Cloth Couch Sets - Designer - Leather Couch Sets - Standard - Cloth Couch Sets - Standard - Leather Desk - Collector Desk - Deluxe Desk - Particle Board Dresser - Collector Dresser - Designer Dresser - Particle Board Dresser - Standard Futon - Designer Futon - Standard Head Board - Collector Head Board - Designer Head Board - Particle Board Hutch - Collector Hutch - Designer Hutch - Particle Board Mirror - Designer Mirror - Standard Night Stand - Collector Night Stand - Designer Night Stand - Particle Board Night Stand - Standard Shelving - Metal Shelving - Plastic Shelving - Press- Particleboard Shelving - Solid Wood

13 Table - Card - Folding - Deluxe Table - Card - Folding - Standard Table - Dining - Collector Table - Dining - Designer - Glass Table - Dining - Designer - Solid Table - Dining - Standard Table - Living - Collector Table - Living - Designer Table - Living - Particle Board Table - Living - Standard Wicker - Rattan - Indoor Wicker - Rattan - Outdoor Infant - Child care Jewelry Bassinet - Designer Bassinet - Standard Car Carrier - Seat Carriage - Designer Carriage - Standard Crib - Designer Crib - Particle Board Crib - Standard High Chair Playpen - Designer Playpen - Standard Stroller - Designer - Jogger Stroller - Mini Portable Stroller - Standard Jewelry - Fine - Precious

14 Jewelry - Semi -Precious Watch - Collector Watch -Standard Watch-Designer Kitchen Cutlery - Deluxe - Chef Grade Cooking Utensils - Plastic Cooking Utensils - Standard Cutlery - Standard Dishes - Display Dishes - Fine China Dishes - Premium Dishes - Seasonal Dishes - Standard Dishes - Day Ware Glassware - Designer Glassware - Chrystal Glassware - Standard - Day Ware Pot Pan - Commercial Style Pot Pan - Designer - Copper Pot Pan - Designer - St. Steel Pot Pan - Standard - Aluminum Pot Pan - Standard - Cast Iron Pot Pan - Standard - Steel Pot Pan - Glass Scale - Electronic Scale - Mechanical - Spring Type Gadgetry - Smallware Metallic Gadgetry - Small - Non-metallic Flatware - Metal - Designer Flatware - Metal Dayware

15 Flatware - Silverware- Collector Flatware - Silverware Linens and Coverings Office and Library Items Bedspread - Designer Bedspread - Designer - Duvet' Bedspread - Traditional Blanket - Electric Blanket - Throw Blanket - Wool Mattress Pad Mattress Skirt Napkin - Designer - Cloth Napkin - Traditional - Cloth Pillow - Down Pillow - Throw Pillow - Traditional Pillow Case - < 500 Thread Count Pillow Case- > 200 Thread Count Pillow Case- > 500 Thread Count Place Mat - Designer Place Mat - Standard Sheets - < 500 Thread Count Sheets - > 200 Thread Count Sheets - > 500 Thread Count Table Cloth - Holiday Runner Table Cloth - Designer Table Cloth - Traditional Comforter - Standard Comforter - Designer

16 Adding Machine- Mechanical tape Calculator - Battery or Solar Calculator - Powered tape Computer - Laptop Computer - Server Computer -Standard Home Office Fax machine Shredder - Multimedia Shredder - paper All in One Copying Machine Pen and Stationary Set - Designer Photo printers Printers - Ink-Jet Printers - Laser-Jet Pens and Pencils Typewriter - Manual Typewriter - Electric Book - Paperback Book - Hard Cover Book - Technical Reference Magazine Book - Family Heirloom - Bible Book - Hard Cover Bound - Classic Drafting Equipment Software - Current - New Software - Used Cards - Greeting or Holiday Opened Cards - Greeting or Holiday -Sealed Filing Cabinet - Particle Board Filing Cabinet - Standard Filing Cabinet - Deluxe By percent of usage

17 Rugs and Floor Covering Carpet - Outdoor Carpet - Runner Mat - Entry Mat - Kitchen - Work areas Mat - Bathroom Mat - Seasonal - Holiday Rug- Area - Designer Rug- Area - Standard Rug- Collectable Rug- Throw Sporting Goods - Hobby Archery - Bow - Hunting Archery - Professional Targetry Badminton Set Baseball Equipment Basketball Board - Permanent Basketball Board - Portable Bicycle- Adult - Traditional Bicycle- Child - Traditional Bicycle- Professional Style Billiard and Pool Balls Billiard and Pool Cue Stick Billiard and Pool Table Boat- Canoe Boat- Kayak Boat- Power Boat- Power Outboard Motor Boat- Row Boat- Sailing

18 Bowling Ball Boxing Equipment Camping Equipment - Cooking Camping Equipment - Sleeping Camping Equipment - Tent Chest - Ice - Metal - Plastic Chest - Ice - Styrofoam Firearm - High Grade Firearm - Standard Grade Fishing Equipt - Gear - Deluxe Fishing Equipt - Gear - Standard Gloves - Ball Gloves - Golf Gloves - Heavy - Outdoors Golf Club Set - Deluxe Golf Club Set - Standard Racquet Ball Equipment Roller Skates Scuba Gear Skiing Equipt. - Water Skiing Equipt. - Snow Snorkeling Gear Surfboard - Deluxe Surfboard - Stand up Surfboard - Standard Surfboard - Wind Surfing Tennis Rackets Tennis Table Valley Ball Equipment Weight Lifting Equipt. - Deluxe Weight Lifting Equipt. - Standard Work out Equipt. - non powered Work out Equipt. - powered

19 Telescope - Hand Telescope - Standard Telescope - Celestial - Tracking Telescope - Collector Sewing- Machine Sewing- Accessories Sewing- Materials By percent of usage Sewing- Patterns - Unopened Taxidermy - Mounted Item Stamps Stamps - Current - US Stamps - Current - Other then US Stamps - Collection At the Full dollar Amount At the Full Exchange Price Tools Air Compressor- Portable Air Compressor- Affixed - Deluxe Tools - Manual or Hand Tools - Powered Tools - Battery Operated - > 12 v Tools - Battery Operated - > 20 v Tools - Battery Operated - < 20 v Chest - Tool - Standard Chest - Tool - Deluxe Tool Box Tools - Diagnostic - Electronic Garage and Yard Items

20 Art - Lawn or Exterior - Stone Art - Lawn or Exterior - metal BBQ- Charcoal BBQ- Gas Hose Ice Chest - Designer Ice Chest - Plastic Implements - Hand Tools Ladder - Aluminum Ladder - Fiberglass Ladder - Wood Lawn Equipment - Gas > 7 HP Lawn Equipment - Electric Lawn Equipment - Gas < 7 HP Materials - Construction - Unused Outdoor Container - Storage Outdoor Shed - Metal Outdoor Shed - Non-Metal Patio - Lawn Furniture- Hard Patio - Lawn Furniture- Soft Patio Furniture - Designer Tire - New Tire - Used Vehicle Accessories - Exterior Vehicle Accessories - Interior Vehicle Spare Parts - New Vehicle Spare Parts - Rebuilt Yard Play Equipt - Fort/Gym Yard Play Equipt - Swing Set no depreciation no depreciation By % of usable tread no depreciation Toys

21 Cards-Playing Dolls- Display - Collectable Dolls -Small Figurine Type Stuffed Animal - Show - Display Stuffed Animal - Standard Play Toy - Plastic Toy - Metal or Wood Toddler - preschool - Rigid Toy Toddler - preschool - Soft Toy Wheeled Riding - Plastic - Wood Wheeled Riding- Metal Window Coverings Blinds - Designer Blinds - Full Blade - Cloth Blinds - Mini - Custom Deluxe Blinds - Mini - Standard - Plastic Drapery - Deluxe Drapery - Designer - Custom Drapery - Rods and Hardware Drapery - Standard Shade - Roll up

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