(1) The specific categories of property for determination of trend factors and depreciation are contained in (2) through (9). The listings provide representative examples of property in that group and are not meant to be an exhaustive list.

(2) Category 1 consists of computer systems, data processing equipment, computerized medical equipment, and video games. The index used will be the "Producer Price Index Industry Data," Series Id PCU334413334413, "Semiconductors and Related Devices," published by the United States Department of Labor, Bureau of Labor Statistics. A four-year depreciation table will be used.

(3) Category 2 consists of calculating and accounting machines, cash registers, copiers, typewriters, vending machines, jukeboxes, fax machines, addressing machines, time recording machines, check endorsing machines, postage machines, electronic games, transcribing equipment, and other office and store machines. The index used will be the "Producer Price Index for Commodities," Series Id WPU1193, "Office and Store Machines and Equipment," published by the United States Department of Labor, Bureau of Labor Statistics. A five-year depreciation table will be used.

(4) Category 3 consists of citizens band radios, mobile telephones, PBX type systems, radio and television broadcasting and transmitting equipment, locally assessed phones and phone systems, all cable T.V. equipment not assessed by ARM 42.21.151, intercom equipment, mics, and sound systems. The index used will be the "Producer Price Index for Commodities," Series Id WPU1178, "Electronic Components and Accessories," published by the United States Department of Labor, Bureau of Labor Statistics. A five-year depreciation table will be used.

(5) Category 4 consists of specialized medical and dental equipment. The index used will be the "Producer Price Index for Commodities," Series Id WPU117905, "X-ray and Electromedical Equipment," published by the United States Department of Labor, Bureau of Labor Statistics. A five-year depreciation table will be used.

(6) Category 5 consists of hotel and motel furniture and equipment and also includes apartment, home rental and nursing home furniture and fixtures. The index used will be the "Producer Price Index for Commodities," Series Id WPU12, "Furniture and Household Durables," published by the United States Department of Labor, Bureau of Labor Statistics. A five-year depreciation table will be used.

(7) Category 6 consists of janitorial equipment, electronic testing equipment, coin-operated washers and dryers, video equipment and tapes, cameras, equipment used for beauty and barber shops (except beauty and barber chairs), exercise equipment, tanning beds, toning tables, and carpet and shampooing equipment, and ceramic molds. The index used will be the "Producer Price Index for Commodities," Series Id WPU15, "Miscellaneous Products," published by the United States Department of Labor, Bureau of Labor Statistics. A five-year depreciation table will be used.

(8) Category 7 consists of repair shop tools. The index used will be the "Producer Price Index for Commodities," Series Id WPU113, "Metalworking Machinery and Equipment," published by the United States Department of Labor, Bureau of Labor Statistics. A ten-year depreciation table will be used.

(9) Category 8 consists of all other commercial furniture and fixtures and includes but is not limited to medical and dental chairs and tables, theater equipment, stereo equipment, survey equipment, billboards, garbage bins, coin-op car wash equipment, coin-op pool tables, gas pumps, bar equipment, restaurant equipment and furniture and fixtures, bowling alleys and equipment (auto scorers should be valued using category 1), photo and developing equipment, mortuary equipment, safes, security alarm systems and port-a-potties. The index used will be the "Producer Price Index for Commodities," Series Id WPU122, "Commercial Furniture," published by the United States Department of Labor, Bureau of Labor Statistics. A ten-year depreciation table will be used.