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Expected life of facilities -Reply

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>From engineering economics [way back when], there is a section dealing
with "life of a useful plant (or engineering projects)" strictly for "tax
write-off" purpose.  I assume that the IRS may have some type of guide-
line how many years over which an engineering project or a machine the
owner can "write off" and at the end of that period, the project/machine
would have a "zero value on the book".  But that is "on the book"; in
reality, it still have some sort of use left in it.

I am not sure that that answers your question.  Other than that, I guess
common sense would apply.  For example: a pre-engineered Butler
buidling would last, if properly maintained, at least 50 years before it is
"beyond repair economically".   [Agian it depends on the usage of the
building; if you store "corrosive chemicals" in it, the useful life may be