CITY OF BERKELEY
RENT STABILIZATION BOARD

2125 Milvia Street
Berkeley, CA 94704
(510) 644-6128

APPENDIX A

DATE:  March 18, 1996
TO:  Rent Stabilization Board, Hearing Examiners, General Public
FROM:  Members of the Rent Stabilization Board
SUBJECT:  Amortization Schedule


Pursuant to Board Regulations Chapter 12, the following Amortization Schedule for capital improvements and amortizable maintenance and repair expenses is hereby established. These amortization periods shall apply to all petitions filed after January 1, 1991 unless the Hearing Examiner makes a specific finding that a different time period is more appropriate. The amortization periods are approximate and expire on December 31 of the appropriate year. 

IMPROVEMENT          YEARS

Air Conditioner                  10
Appliances: 
   
Dishwasher                   10
    Dryer                              10
    Fans                               10
    Garbage Disposal        10
    Refrigerator                   10
    Stove                              10
    Washing Machine         10
    Water Heater                 10
Cabinets                             15
Carpentry                            15
Ceiling                                 15
Doorbells                             15
Doors                                   15
Dumpster                             10
Electrical light fixtures         15
Electrical wiring                   15
Elevator                                15
Fencing                                15
Fire Alarm/
    Smoke Detector                5
Fire Escape                         15
Flooring:
    Hardwood                        15
    Linoleum                          15
    Tile                                    15
    Carpet                                5
Foundation                           15
Furniture                                 5
    (bed, table, chair, bureau, couch)
Gates                                    15
Gutters, downspouts           15
Heating                                 15
    (gas, electric, central system)
Insulation, weather-strip      15
Landscaping                        15
    (planting, sprinklers)
Locks                                      5
Mailboxes                             15
Masonry                                15
Interior Painting                      5
Exterior Painting                  10
Patio, porch, deck               15
Paving (asphalt, cement)    15
Plastering                             15
Plumbing:
    Fixtures                             10
    Pipes                                 15
Pump (sump)                        10
Renovation*                          15
Roofing                                  15
Security system, intercom   10
Siding                                    15
Solar energy equipment      15
Stairs, steps                          15
Wallpaper                                5
Walls                                      15
Windows                                15

*Definition: Renovation shall be defined as the
 restoration and/or upgrade of a rental unit or
 any part of a rental unit.