| *** | CATEGORY NOT DETERMINED YET | 
								
									| AC | AIRCRAFT | 
								
									| AE | AIRCRAFT OTHER | 
								
									| AGL | AG LAND LEASE | 
								
									| AIR | AIR COMPRESSORS | 
								
									| ALI | AVERAGE LIFE ITEMS | 
								
									| AMD | AUTO REPAIR DIAGNOSTIC EQ | 
								
									| AMR | AUTOMOBILE MFG-REPAIR SHOPS | 
								
									| ARC | AIR CONDITIONERS | 
								
									| BA | BASE ACCOUNTS OFFICE USE ONLY | 
								
									| BAE | BOWLING ALLEY EQUIPMENT | 
								
									| BAK | BAKERIES | 
								
									| BAN | BANKING EQUIP W/15 YEAR LIFE | 
								
									| BAR | BAR EQUIPMENT | 
								
									| BLB | BILLBOARDS | 
								
									| BPL | BLUE PRINT MACHINES - LARGE | 
								
									| BPM | BLUE PRINT MACHINES-SMALL TABL | 
								
									| BRP | BARBER SHOPS | 
								
									| BRS | BROADCASTING RADIO/TV PRODUCD | 
								
									| BRT | BROADCASTING - RADIO AND TV | 
								
									| BTP | BEAUTY SHOPS | 
								
									| BTT | BROADCASTING RADIO/TV TOWERS | 
								
									| CBE | COFFEE BREWING EQUIPMENT | 
								
									| CCC | CARPET CLEANING - COMMERCIAL | 
								
									| CDM | COPY AND DUPLICATING MACHINES | 
								
									| CE | COMMERICAL EQUIPMENT | 
								
									| CFI | CASINO FURNITURE & FIXTURES-IN | 
								
									| CFO | CASINO FURN/ FIXTURES - OUTDOO | 
								
									| CHU | CONSTRUCTION - HEAVY USE | 
								
									| CMF | COMPUTERS MAINFRAME (NOT PC'S) | 
								
									| COM | PC'S & ASSOCIATED PERIPHERALS | 
								
									| CRE | CASH REGISTERS (ELECTRONIC) | 
								
									| CRU | CONSTRUCTION - REGULAR USE | 
								
									| CRW | CAR WASH EQUIPMENT | 
								
									| CS | CELL SITES | 
								
									| CSA | COMMERCIAL SERVICES | 
								
									| CSE | CLEANING SERVICES EQUIPMENT | 
								
									| CSS | COMMERCIAL SERVICES | 
								
									| CSW | CHAIN SAWS - WOODCUTTERS | 
								
									| CTV | CABLE T.V. | 
								
									| CW | C W I P | 
								
									| CWE | COIN WRAP EQUIPMENT | 
								
									| DAY | CHILD DAY CARE FACILITIES | 
								
									| DC | DUCK CLUB AT STILLWATER | 
								
									| DCE | DRY CLEANING EQUIPMENT | 
								
									| DCS | DEATH CARE SERVICES | 
								
									| DEN | DENTAL OFFICE | 
								
									| DF | DEFERRED TAXES | 
								
									| DIS | DISTILLING | 
								
									| DMV | DISPENSING MACHINES - VENDING | 
								
									| DOC | DOCTOR OFFICE EQUIPMENT | 
								
									| DPE | DATA PROCESSING EQUIPMENT | 
								
									| DPR | DAIRY PRODUCTION EQUIPMENT | 
								
									| DRE | DRILLING EQUIPMENT | 
								
									| EDA00 | ECONOMIC DEV ABATEMENT | 
								
									| EDA03 | ECONOMIC DEV ABATEMENT 03YR LIFE | 
								
									| EDA05 | ECONOMIC DEV ABATEMENT 05YR LIFE | 
								
									| EDA07 | ECONOMIC DEV ABATEMENT 07YR LIFE | 
								
									| EDA10 | ECONOMIC DEV ABATEMENT 10YR LIFE | 
								
									| EDA15 | ECONOMIC DEV ABATEMENT 15YR LIFE | 
								
									| EDA20 | ECONOMIC DEV ABATEMENT 20YR LIFE | 
								
									| EQ | EQUIPMENT | 
								
									| EQI | EQUIPMENT - INDUSTRIAL | 
								
									| EQM | EQUIPMENT-MINING | 
								
									| EQO | EQUIPMENT-OTHER (LONG LIFE) | 
								
									| ESE | EQUIPMENT - SHOP EQUIPMENT | 
								
									| FE | FARM EQUIPMENT | 
								
									| FEQ | FISHING - EQUIPMENT | 
								
									| FGS | FLORIST AND GARDEN SHOPS | 
								
									| FLF | FORK LIFTS | 
								
									| FLL | FARMING (30 YEAR LIFE) | 
								
									| FOP | FURNISHINGS - OUTDOOR PATIO | 
								
									| FPP | PUMPS (RANCH, DAIRY) | 
								
									| FPR | FOOD PRODUCTION | 
								
									| FR3 | FARMING (3 YEAR LIFE) | 
								
									| FRA | FURNISHINGS - APARTMENT | 
								
									| FRH | FURNISHINGS - HOTEL | 
								
									| FRL | FARMING (LONG LIFE ITEMS) | 
								
									| FRM | FARMING (AVERAGE LIFE ITEMS) | 
								
									| FRN | FARMING (LASER,SEED EQUIPMENT) | 
								
									| FRP | PORTABLE CORRALS | 
								
									| FRS | FARMING (SHORT LIFE ITEMS) | 
								
									| FSE | FIRE AND SECURITY EQUIPMENT | 
								
									| FSS | FARMING (5 YR IE PC'S) | 
								
									| GAR | GARBAGE DUMPSTERS | 
								
									| GCM | GOLF COURSE MACHINERY/EQUIPMNT | 
								
									| GCT | GOLF CARTS NOT ELECTRIC | 
								
									| GEE | GAMING EQUIP-SLOTS/ COMPUTER | 
								
									| GEM | GAMING EQUIP-MECHANICAL/ SLOTS | 
								
									| GEN | GENERATORS | 
								
									| GEO | GAMING EQUIPMENT - OTHER | 
								
									| GMF | GLASS MANUFACTURING | 
								
									| GMS | GLASS MFG - SPECIAL TOOLS | 
								
									| GST | GAS STATION | 
								
									| GTE | GOLF CARTS (ELECTRIC) | 
								
									| HAB | HOT AIR BALLOON | 
								
									| HNT | HAND TOOLS | 
								
									| HOS | HOSPITALS | 
								
									| HTL | HAND TOOLS (FARMING) | 
								
									| IAR | ICE AND REFRIGERATION | 
								
									| ICE | ICE MAKING AND COLD STORAGE | 
								
									| LAND | LAND VALUE | 
								
									| LEQ | LAUNDRY EQUIPMENT | 
								
									| LHW | LAUNDRIES - HEAVY USE WASHERS | 
								
									| LI | LEASEHOLD IMP | 
								
									| LLI | LONG LIFE ITEMS | 
								
									| LLM | LIBRARY, LAW AND MEDICAL | 
								
									| LME | LAWN MOWING EQUIPMENT | 
								
									| LNC | LAUNDRIES-COIN LAUNDRIES | 
								
									| LND | LAUNDRIES-DRY CLEAN EQUIP-COMM | 
								
									| LNH | LAUNDRIES HEAVY USE - 7 YEAR | 
								
									| MAC | MACHINERY | 
								
									| MACCA | MOBILE HOME ACCESSORIES POST82 HOME | 
								
									| MACCB | MOBILE HOME ACCESSORIES PRE82 HOME | 
								
									| MAS | MACHINERY | 
								
									| MBE | MOBILE EQUIPMENT | 
								
									| MBH | MOBILE EQUIPMENT-HEAVY USE | 
								
									| MED | MEDICAL EQUIPMENT | 
								
									| MEQ | MINING EQUIPMENT | 
								
									| MFG | EQUIPMENT - MANUFACTURING | 
								
									| MH | MOBILE HOMES | 
								
									| MIN | MINING | 
								
									| MLH | LeaseHold and/or BLDG Improvement | 
								
									| MLS | MACHINERY | 
								
									| MM | EQUIPMENT-MINING | 
								
									| MMI | MINING IMPROVEMENTS | 
								
									| MMIMPSNEW | MILLS & MINES IMPROVEMENTS NEW | 
								
									| MMPNEW | MILLS & MINES PERSONAL PROPERTY NEW | 
								
									| MMPPSUP | MILLS & MINES SUPPLEMENTAL (PP) | 
								
									| MMREF | MINING RENEWABLE ENERGY FACILITY | 
								
									| MMREFT | MINING RENEWABLE ENERGY FACILITY | 
								
									| MMRESUP | MILLS & MINES SUPPLEMENTAL (RE) | 
								
									| MPP | METAL PRODUCTS AND PROCESSES | 
								
									| MSE | MASONRY EQUIPMENT | 
								
									| MSS | MACHINERY | 
								
									| NC | NEW CONSTRUCTION | 
								
									| NM | NEW MOBILE HOMES | 
								
									| NP | NET PROCEEDS | 
								
									| NUR | NURSERY EQUIPMENT | 
								
									| OCM | OFFICES-COPY MACHINE | 
								
									| OEE | OFFICES-ELECTRICAL EQUIPMENT | 
								
									| OEF | OFFICE EQUIP-FURNITURE/FIXTURE | 
								
									| OES | OFFICE EQUIPMENT -SAFES | 
								
									| OFF | OFFICE EQUIPMENT | 
								
									| OG | OIL/ GAS LEASES | 
								
									| OP | OTHER 15YR LIFE | 
								
									| OPT | OPTICAL EQUIPMENT | 
								
									| OT | OTHER NO INDEX-NO DPR | 
								
									| OTH | OTHER 7YR LIFE | 
								
									| PAV | PAINTS AND VARNISHES | 
								
									| PGE | POWER GENERATORS/ELEC EQUIPMNT | 
								
									| PHO | PHOTOGRAPHY EQUIPMENT | 
								
									| PI | POSSESSORY INTEREST | 
								
									| PMS | POSTAGE EQUIPMENT | 
								
									| POT | PORTABLE TOILETS | 
								
									| PRP | PRINTING AND PUBLISHING | 
								
									| PU | PUBLIC UTILITY No Index-RE Dpr | 
								
									| REF | REFRIGERATION EQUIPMENT | 
								
									| RES | RESTAURANT EQUIPMENT | 
								
									| SAF | SAFES | 
								
									| SB | Supplemental Billing | 
								
									| SEL | SURVEYING EQUIPMENT (LAND) | 
								
									| SFE | SECURITY AND FIRE EQUIPMENT | 
								
									| SHO | SHOE REPAIR EQUIPMENT | 
								
									| SIE | SIGNS (ELECTRONIC) | 
								
									| SIG | SIGNS | 
								
									| SLI | SHORT LIFE ITEMS | 
								
									| SOF | SOFT DRINK EQUIPMENT | 
								
									| SPR | SPRINKLING SYSTEMS | 
								
									| SSE | SERVICE STATION EQUIPMENT | 
								
									| STO | STORES | 
								
									| STP | STORE PRODUCTS | 
								
									| TCS | TELECOMMUNICATIONS SITE RP | 
								
									| THE | THEATER EQUIPMENT | 
								
									| TSE | TELEPHONE SYSTEMS AND EQUIPMNT | 
								
									| TVM | T.V./ MOTION PICTURE PRODUCTN | 
								
									| TVR | TV/MOTION PICTURE MFG/REPAIR E | 
								
									| VID | VIDEO GAMES (NOT RENTALS) | 
								
									| VIR | VIDEO RENTAL (DVD,VIDEO) | 
								
									| VMC | VENDING MACHINES | 
								
									| WAR | WAREHOUSE EQUIPMENT | 
								
									| WEL | WELDERS (NOT HEAVY USE) | 
								
									| WEQ | WOODCUTTING EQUIPMENT | 
								
									| xAH | AUTO HOIST - 8,000 LB., SINGLE | 
								
									| xAPRON6 | CONCRETE APRON, 6" THICK - SF | 
								
									| xARMBRKT | LIGHTPOLE BRACKETS ARM LIGHT | 
								
									| xASPH3 | ASPH RESIDENTIAL | 
								
									| xASPH4 | ASPH RESIDENTIAL | 
								
									| xASPHC2 | ASPH COMMERCIAL | 
								
									| xASPHC4 | ASPH COMMERCIAL | 
								
									| xASPHC44 | ASPH 4" 1<=500 2<=1000 3<=3000 4=3000+SF | 
								
									| xATTSIW1 | GARAGE-ATT WOOD SIDING | 
								
									| xBBW3 | FENCE-BARB WIRE 2-3 STR LOW | 
								
									| xBNK.851 | MOBILE HOME ADDITIONS | 
								
									| xBNK.852 | MOBILE HOME ADDITIONS | 
								
									| xBNKF1 | BUNKHOUSE FIXTURES - 1 | 
								
									| xBNKF2 | BUNKHOUSE FIXTURES - 2 | 
								
									| xBNKF3 | BUNKHOUSE FIXTURES - 3 | 
								
									| xBNKF4 | BUNKHOUSE FIXTURES - 4 | 
								
									| xBNKHSE1 | BUNKHOUSE | 
								
									| xBNKHSE2 | BUNKHOUSE | 
								
									| xBNKHSE3 | BUNKHOUSE | 
								
									| xBNKHSE4 | BUNKHOUSE | 
								
									| xBOLLARD | PARKING BARRIER POSTS/BOLLARDS | 
								
									| xBW6 | FENCE C/L BARBWIRE  6'-PER LIN FT | 
								
									| xC/L3T | FENCE C/L 3' W/ TOP RAIL | 
								
									| xC/L4 | FENCE C/L 4' 2" AVG MESH WIRE | 
								
									| xC/L4T | FENCE C/L 4' W/ TOP RAIL | 
								
									| xC/L5 | FENCE C/L 5' 2" AVG MESH WIRE | 
								
									| xC/L5T | FENCE C/L 5' W/ TOP RAIL | 
								
									| xC/L6 | FENCE C/L 6' 2" AVG MESH WIRE | 
								
									| xC/L6T | FENCE C/L 6' W/ TOP RAIL | 
								
									| xC6 | CURBING 6"CONCRETE NO GUTTER PER LF | 
								
									| xCANOPYSA | GAS STN CANOPY AVG STEEL COST P/SF | 
								
									| xCANOPYSL | GAS STN CANOPY LOW STEEL COST P/SF | 
								
									| xCAR AL2 | CARPORT-ALUM FLT RF W/SLAB | 
								
									| xCAR AL3 | CARPORT-ALUM FLT RF W/SLAB | 
								
									| xCAR FT2 | CARPORT-COMP.SH FLT RF W/SLAB | 
								
									| xCAR GA2 | CARPORT-COMP.SH GBLE RF W/SLAB | 
								
									| xCARLHK | HKUP CARLIN MH W/SEWER&WATER SYS | 
								
									| xCC/L3T | FENCE CC/L  3' W/ TOPRAIL | 
								
									| xCC/L4 | FENCE CC/L  4' W/O TOPRAIL | 
								
									| xCC/L4T | FENCE CC/L  4' W/ TOPRAIL | 
								
									| xCC/L5T | FENCE CC/L  5' W/ TOPRAIL | 
								
									| xCC/L6T | FENCE CC/L  6' W/ TOPRAIL | 
								
									| xCCBW3 | FENCE CC/L 3' BARBWIRE | 
								
									| xCCBW6 | FENCE CC/L 6' BARBWIRE | 
								
									| xCFW1 | CONC FLATWORK | 
								
									| xCFW2 | CONC FLATWORK | 
								
									| xCFW3 | CONC FLATWORK | 
								
									| xCFW4 | CONC FLATWORK | 
								
									| xCFWCF | CONCRETE FOUNDATION FOR TANKS | 
								
									| xCG1 | CURBING 6"CONCRETE W/1'GUTTER PER LF | 
								
									| xCG2 | CURBING 6"CONCRETE W/2'GUTTER PER LF | 
								
									| xCHUTE4 | CHUTE LOADING - LGT/HVY SPACED/SOLID ETC | 
								
									| xCLGSL20E1 | GATE-C/L20'SLIDE W/ELECTRIC OPEN | 
								
									| xCLGSLD151 | GATE-C/L15'WIDE SLIDER | 
								
									| xCLGSLD201 | GATE-C/L20'WIDE SLIDER | 
								
									| xCLGSLD202 | GATE-C/L20'WIDE SLIDER | 
								
									| xCLGSWG102 | GATE-C/L10'WIDE SWINGING CLASS=HGT | 
								
									| xCLGSWG151 | GATE-C/L15'WIDE SWINGING CLASS=HGT | 
								
									| xCLGSWG201 | GATE-C/L20'WIDE SWINGING CLASS=HGT | 
								
									| xCLGSWG202 | GATE-C/L20'WIDE SWINGING CLASS=HGT | 
								
									| xCLGSWG32 | GATE-C/L 3'WIDE SWINGING CLASS=HEIGHT | 
								
									| xCLGSWG52 | GATE-C/L 5'WIDE SWINGING CLASS=HEIGHT | 
								
									| xCNCBW6 | WALL - COMM'L 6" C/BLOCK, REINFORCED | 
								
									| xCNCBW8 | WALL - COMM'L 8" C/BLOCK, REINFORCED | 
								
									| xCNPY4G | CANOPY GOOD RANK 25% OF 50000SF MOTEL | 
								
									| xCOMWELL3 | COMML WELL 12"-14" SYS PIPE CASING | 
								
									| xCOMWELL6 | COMML WELL 24"-26" SYS PIPE CASING | 
								
									| xCOP1 | PORCH-CONCRETE OPEN   QUALITY=FAIR | 
								
									| xCOP2 | PORCH-CONCRETE OPEN   QUALITY=FAIR | 
								
									| xCOTTAGE1 | COTTAGE UNFINISHED | 
								
									| xCOTTAGE2 | COTTAGE FINISHED | 
								
									| xCOTTAGE3 | COTTAGE FINISHED W/ELEC | 
								
									| xCPRKLOT | PARKING LOT-8" CFW | 
								
									| xCPRKLOT6 | PARKING LOT 6" CFW | 
								
									| xCPS6 | PRIVACY SLATS-CC/L 6' | 
								
									| xCRANESP | CRANEWAY 25 TON | 
								
									| xCRANESP1 | CRANEWAY 2 TO 9 TON | 
								
									| xCRANESP2 | CRANEWAY 10 TO 24 TON | 
								
									| xCRETAIN | RETWALL-CONC/PRECAST/POSTS/PANELS | 
								
									| xCRWCP1 | PORCH-WOOD,COVERED W/COMPOSITION ROLL | 
								
									| xCRWCP2 | PORCH-WOOD,COVERED W/COMPOSITION ROLL | 
								
									| xCRWCP4 | PORCH-WOOD,COVERED W/COMPOSITION ROLL | 
								
									| xCSCCP1 | PORCH-CONCRETE,COVERED W/COMP. SHINGLE | 
								
									| xCSWCP1 | PORCH-WOOD COV W/COMP SHINGLE | 
								
									| xCSWCP3 | PORCH-WOOD COV W/COMP SHINGLE | 
								
									| xCSWCP4 | PORCH-WOOD COV W/COMP SHINGLE | 
								
									| xDRIVEUP2 | DRIVEUP WINDOW FAIR | 
								
									| xELEC | HKUP ELECTRICAL HOOKUP ONLY | 
								
									| xELEC400 | ELECTRIC FOR COMM 400 AMP 120/208V | 
								
									| xELECRV | HKUP RV ELECTRIC HOOKUP | 
								
									| xELGATE | GATE AUTOMATED ELECTRONIC ENTRY | 
								
									| xELKOHK | HKUP ELKO CITY MH HKUP W/SEWER/WATER SYS | 
								
									| xELOPENB | GATE AUTO CONTROL DEVICE-TOUCH KEY | 
								
									| xENCGLL | ENCL BRZ/PCH  LOW 1/4WALL W/GLASS | 
								
									| xENCSLA | ENCL BRZ/PCH SLD FR WALL AVG | 
								
									| xENCSLL | ENCL BRZ/PCH SLD FR WALL LOW | 
								
									| xENTFN4 | BSMNT STAIRS FIN-GD | 
								
									| xFAG1000 | FUEL STRG A/G 10,000 GAL | 
								
									| xFAG1200 | FUEL STRG A/G 12,000 GAL | 
								
									| xFAG550 | FUEL STRG A/G    550 GAL | 
								
									| xFBRGLSPL | LIGHT POLE FIBERGLASS L/FT | 
								
									| xFLAGSTON | FLAGSTONE PAV W/SAND BASE | 
								
									| xFNDD | MH FNDTN DBLE WIDE | 
								
									| xFNDS | MH FNDTN SINGLE WIDE | 
								
									| xFPMP2M | FUELPUMP TYPE 2 WITH METER | 
								
									| xFS/PATIO | FLAGSTONE W/CONC BASE | 
								
									| xFUG200 | FUEL STRG U/G  2,000 GAL | 
								
									| xFUG400 | FUEL STRG U/G  4,000 GAL | 
								
									| xFUG600 | FUEL STRG U/G  6,000 GAL | 
								
									| xGAR SI1 | GARAGE-DET METAL OR VINYL SIDING | 
								
									| xGAR SI2 | GARAGE-DET METAL OR VINYL SIDING | 
								
									| xGARSIW1 | GARAGE-DET WOOD SIDING | 
								
									| xGAS | HKUP PROPANE GAS HOOKUP | 
								
									| xGAZES | GAZEBO STANDARD | 
								
									| xGPBARN1 | BARN - GENERAL PURPOSE | 
								
									| xGPBLDG1 | GP BUILDING | 
								
									| xGPBLDG2 | GP BUILDING | 
								
									| xGPBLDG3 | GP BUILDING | 
								
									| xGRADING | ROAD GRADING & SURPLUS DISPOSAL | 
								
									| xHEAT1 | HEAT - LOW | 
								
									| xHEAT2 | HEAT - AVG | 
								
									| xHEAT3 | HEAT - GOOD | 
								
									| xHPSYDLTS | LIGHTS-HIGH PRESSURE SODIUM EACH | 
								
									| xINCNYDLT | LIGHTS YARD INCANDESCENT P/EACH | 
								
									| xINSROF1 | INSULATION-ROOF - SF   RURAL COST | 
								
									| xINSROF2 | INSULATION-WALL - SF   RURAL COST | 
								
									| xINSROF3 | INSULATION-WALL - SF   RURAL COST | 
								
									| xINSWAL1 | INSULATION-WALL - SF   RURAL COST | 
								
									| xINSWAL2 | INSULATION-WALL - SF   RURAL COST | 
								
									| xINSWAL3 | INSULATION-WALL - SF   RURAL COST | 
								
									| xLATTL | FENCE - LATTICE ARBOR LOW | 
								
									| xLIGHTS2 | LIGHTING-LOW 1/AVG 2/GOOD 3 | 
								
									| xM&E 23 | SHEDS-M&E ONE SIDE OPEN | 
								
									| xM&E1 | SHEDS-M&E ALL SIDES CLOSED | 
								
									| xM&E2 | SHEDS-M&E ALL SIDES CLOSED | 
								
									| xM&E3 | SHEDS-M&E ALL SIDES CLOSED | 
								
									| xMCCP1 | PORCH-CONCRETE,COVERED W/PREFORMED METAL | 
								
									| xMCHDKLEV | MECHANICAL DOCK LEVELER | 
								
									| xMHYDLTS | LIGHTS - METAL HALIDE, COST PER EA | 
								
									| xMPGF | GATE - MTL PIPE/PORT PANEL FAIR | 
								
									| xMQ3AVGC | MARQUEE-AVG WD/STUCCO WD FRAME CLASS C | 
								
									| xMQ3LOWC | MARQUEE-LOW WOOD/STUCCO WOOD FR CLASS C | 
								
									| xMQLOWD | MARQUEE-LOW MTL ORN/STL FRM CLASS D-P | 
								
									| xMTLRAIL | FENCE - CMML METAL GUARD RAIL | 
								
									| xMVL | LIGHTS - MERCURY VAPOR, COST P/EACH | 
								
									| xMWCP1 | PORCH-WOOD, COVERED W/PREFORMED METAL | 
								
									| xMWCP2 | PORCH-WOOD, COVERED W/PREFORMED METAL | 
								
									| xMWCP3 | PORCH-WOOD, COVERED W/PREFORMED METAL | 
								
									| xMWCP4 | PORCH-WOOD, COVERED W/PREFORMED METAL | 
								
									| xORNSTUC | STUCCO FINISH-ADD FOR EACH SIDE | 
								
									| xPATIAC | PATIO RF-ARCHED OPEN LATTICE/TRELLIS | 
								
									| xPATIOA | PATIO RF-ALUMINUM | 
								
									| xPATIOO | PATIO RF-OPEN LATTICE/METAL/VINYL/WOOD | 
								
									| xPATIOP | COMMERCIAL PICNIC SHELTER W/CONCRETE | 
								
									| xPATIOS | PATIO RF-STEEL/BAKED ENAMEL | 
								
									| xPATIOW | PATIO RF-WOOD | 
								
									| xPAVERS | CONCRETE PAVERS W/SAND BASE-WALKWAYS | 
								
									| xPBA201 | PBA20 BARN ALL SIDES OPEN 20'WIDTH | 
								
									| xPBA251 | PBA25 BARN ALL SIDES OPEN 25'WIDTH | 
								
									| xPBC401 | PBC40 BARN ALL SIDES CLOSED 40'WIDTH | 
								
									| xPGAR2 | GARAGE - POLE FRAME:LOW COST/BASE HT 10' | 
								
									| xPICFNC | FENCE - PICKET WOOD 12" TO 24" - LF | 
								
									| xPICFNC1 | FENCE - PICKET WOOD 30" TO 40" - LF | 
								
									| xPIPE2 | WATER SYSTEM COMMUNITY 2"BLACK PIPE | 
								
									| xPIPRF | FENCE - METAL PIPE FAIR | 
								
									| xPLFN3 | FENCE - 2 OR 3 POLES LOW | 
								
									| xPLFN5 | FENCE - 4 OR 5 POLES FAIR | 
								
									| xPLFN7 | FENCE - 6 OR 7 POLES AVG | 
								
									| xPLFN8 | FENCE - 7 OR 8 POLES GOOD | 
								
									| xPOOLSA | SWIMMING POOL - AVG  P/SF MOTELS APTS | 
								
									| xPOOLSG | SWIMMING POOL - GOOD P/SF HOTELS | 
								
									| xPOOLSL | SWIMMING POOL - LOW  P/SF RESIDENTIAL | 
								
									| xPOOLSPA | HOTEL SPA ATTACHED TO POOL | 
								
									| xPRECON2 | FLOOR, CONCRETE - LOW, AVG, GOOD | 
								
									| xPRKBMPC | PARKING BUMPERS PRECAST CONC - LF | 
								
									| xPS6 | PRIVACY SLATS RES C/L  6' | 
								
									| xPSTL401 | PRE-ENG STL BLDG 40'W | 
								
									| xPUMPS3 | SUB-PUMP 1/2HP COMMUNITY WATER SYS | 
								
									| xPUMPS5 | SUB PUMP 5 HP COMMUNITY | 
								
									| xQSET301 | QSET30'  BLDGS | 
								
									| xQSET361 | QSET36'  BLDGS | 
								
									| xRAILC | WALKWAY ADD STEEL RAILS P/LF | 
								
									| xRAMP1 | WALKWAY RAMP CONCRETE P/SF | 
								
									| xRDWSS | HKUP ELKO CO STK BUILT RES W/WELL&SEPTIC | 
								
									| xRETAIN | WALL-RETAINING 8" PRECAST | 
								
									| xROADBASE | ROAD BASE 6" FOR ELKO SUMMIT EST | 
								
									| xRSPUR | RAILROAD SPUR | 
								
									| xS/B3 | FENCE -  3'S/B SOLID BOARD | 
								
									| xS/B4 | FENCE -  4'S/B SOLID BOARD | 
								
									| xS/B5 | FENCE -  5'S/B SOLID BOARD | 
								
									| xS/B6 | FENCE -  6'S/B SOLID BOARD | 
								
									| xS14 | SCALES-LIVESTOCK 14'X8'=5 TON | 
								
									| xSALVAL | SALVAGE VALUE | 
								
									| xSCDWSS | HKUP SPCRK STK BUILT W/SEPTIC & WATER | 
								
									| xSCM14 | SCALES-LVSTCK 14'MTL CAGE | 
								
									| xSCRB | SCALES-LVSTCK W/REGISTERED BEAM,ADD | 
								
									| xSEPTIC | SEPTIC HOOKUP ONLY | 
								
									| xSH T11 | SHED SMALL/PUMPHOUSE-I,ALL SIDES CLOSED | 
								
									| xSH T12 | SHED SMALL/PUMPHOUSE-I,ALL SIDES CLOSED | 
								
									| xSH T1F1 | SHED W/FLOOR COSTS, ALL SIDES CLOSED | 
								
									| xSH T1F2 | SHED W/FLOOR COSTS, ALL SIDES CLOSED | 
								
									| xSH T1F3 | SHED W/FLOOR COSTS, ALL SIDES CLOSED | 
								
									| xSH T21 | SHED SMALL/PUMPHOUSES-II, ONE SIDE OPEN | 
								
									| xSH T22 | SHED SMALL/PUMPHOUSES-II, ONE SIDE OPEN | 
								
									| xSH T23 | SHED SMALL/PUMPHOUSES-II, ONE SIDE OPEN | 
								
									| xSH T2F2 | SHED W/FLOOR, ONE SIDE OPEN | 
								
									| xSH T31 | SHED SMALL/PUMPHOUSES-III, 2 SIDES OPEN | 
								
									| xSHOPS1 | SHOP - CLASS 1,2,3 | 
								
									| xSHOPS2 | SHOP - CLASS 1,2,3 | 
								
									| xSHPDCK1C | DOCK SHIP 1C STEEL/CONC CL-C | 
								
									| xSHPDCK3D | DOCK LOAD 3D STEEL/CONC D-P & S | 
								
									| xSHPDCK5C | DOCK LOAD 5C DIRT FILL/CONC RTN | 
								
									| xSHPDCK6D | DOCK LOAD 6D LT WOOD PIERS CLS D-P & S | 
								
									| xSHPDCK8D | DOCK LOAD 8D WELL EXCAVATED CLS D-P | 
								
									| xSIDEEN1 | SHED SIDE W/ENCLOSED SIDES | 
								
									| xSQEZ H | CATTLE SQUEEZE-STATIONARY HEAVY | 
								
									| xSTAIRSCA | STAIRS-CONCRETE AVG 1 FLIGHT | 
								
									| xSTAIRSCG | STAIRS-CONCRETE GOOD 1 FLIGHT | 
								
									| xSTAIRSTL | STAIRS-STEEL AVG 1 FLIGHT | 
								
									| xSTAIRSWG | STAIRS-WOOD GOOD 1 FLIGHT | 
								
									| xSTLPOLE | LIGHT POLE - STEEL P/LF | 
								
									| xSTUCCO | STUCCO WALL FIN+ORNAMNTL SCREEN BLK | 
								
									| xTANK2 | TANK WATER STRGE 500,000 GAL-STL/WELD | 
								
									| xTOWER50 | TOWER SELF SUPPORTING  50'H | 
								
									| xTRHK | HKUP ELKO CO MH HOOK-UP | 
								
									| xTRHK3 | HKUP HOOKUP SHARED 1/3 | 
								
									| xTRSC60 | SCALES MOTOR TRUCK 60 TON | 
								
									| xTRSC70 | SCALES MOTOR TRUCK 70 TON | 
								
									| xTURBINE1 | TURBINE VERT ELECT 1800 HP 150 FIRE EQ | 
								
									| xVGATE42 | GATE VINYL/PLASTIC 4'WIDE | 
								
									| xVINRL2 | FENCE -VINYL 2-RAIL 36"-48" HT | 
								
									| xVINSB6 | FENCE -VINYL 6'S/B PANELS | 
								
									| xWDPOLE | LIGHT POLE - WOOD P/LF | 
								
									| xWEL | WELL HOLE ONLY*NO PUMP*NO TANK* | 
								
									| xWELL | WELL HOOKUP ONLY | 
								
									| xWELSHK | HKUP WELLS MH HOOKUP W/SEWER & WATER | 
								
									| xWIF | FENCE - RES WR/IRON,STEEL,ALUM, PER SF | 
								
									| xWIGATE | GATE - RES FENCE WR/IRON P/SF | 
								
									| xWMS | FENCE - WIRE MESH ON STEEL POSTS | 
								
									| xWMW | FENCE - WIRE MESH ON WOOD POST | 
								
									| xWOD1 | DECK WOOD OPEN | 
								
									| xWOD2 | DECK WOOD OPEN | 
								
									| xWOD3 | DECK WOOD OPEN | 
								
									| xWOD4 | DECK WOOD OPEN | 
								
									| xWODX1 | DECK - W00D POLYMER COMP MATERIALS, OPEN | 
								
									| xWTANK170 | TANK 1700 COMMUNITY WATER SYS 1700 GAL | 
								
									| xXGUT | GUTTER - CONCRETE CROSS, AT INTERSECTION | 
								
									| Y03 | THREE-YEAR LIFE ITEMS | 
								
									| Y05 | FIVE-YEAR LIFE ITEMS | 
								
									| Y07 | SEVEN-YEAR LIFE ITEMS | 
								
									| Y10 | TEN-YEAR LIFE ITEMS | 
								
									| Y15 | FIFTEEN-YEAR LIFE ITEMS | 
								
									| Y20 | TWENTY-YEAR LIFE | 
								
									| Y30 | THIRTY-YEAR LIFE ITEMS | 
								
									| Z*** | CATEGORY NOT DETERMINED YET | 
								
									| zAC | AIRCRAFT | 
								
									| zAE | AIRCRAFT OTHER | 
								
									| zAGL | AG LAND LEASE | 
								
									| zAH | AUTO HOIST - 8,000 LB., SINGLE | 
								
									| zAIR | AIR COMPRESSORS | 
								
									| zALI | AVERAGE LIFE ITEMS | 
								
									| zAMD | AUTO REPAIR DIAGNOSTIC EQ | 
								
									| zAMR | AUTOMOBILE MFG-REPAIR SHOPS | 
								
									| zAPRON6 | CONCRETE APRON, 6" THICK - SF | 
								
									| zARC | AIR CONDITIONERS | 
								
									| zARMBRKT | LIGHTPOLE BRACKETS ARM LIGHT | 
								
									| zASPH3 | ASPH RESIDENTIAL | 
								
									| zASPH4 | ASPH RESIDENTIAL | 
								
									| zASPHC2 | ASPH COMMERCIAL | 
								
									| zASPHC4 | ASPH COMMERCIAL | 
								
									| zASPHC44 | ASPH 4" 1<=500 2<=1000 3<=3000 4=3000+SF | 
								
									| zATTSIW1 | GARAGE-ATT WOOD SIDING | 
								
									| zBA | BASE ACCOUNTS OFFICE USE ONLY | 
								
									| zBAE | BOWLING ALLEY EQUIPMENT | 
								
									| zBAK | BAKERIES | 
								
									| zBAN | BANKING EQUIP W/15 YEAR LIFE | 
								
									| zBAR | BAR EQUIPMENT | 
								
									| zBBW3 | FENCE-BARB WIRE 2-3 STR LOW | 
								
									| zBLB | BILLBOARDS | 
								
									| zBNK.851 | MOBILE HOME ADDITIONS | 
								
									| zBNK.852 | MOBILE HOME ADDITIONS | 
								
									| zBNKF4 | BUNKHOUSE FIXTURES - 4 | 
								
									| zBNKHSE1 | BUNKHOUSE | 
								
									| zBNKHSE3 | BUNKHOUSE | 
								
									| zBNKHSE4 | BUNKHOUSE | 
								
									| zBOLLARD | PARKING BARRIER POSTS/BOLLARDS | 
								
									| zBPL | BLUE PRINT MACHINES - LARGE | 
								
									| zBPM | BLUE PRINT MACHINES-SMALL TABL | 
								
									| zBRP | BARBER SHOPS | 
								
									| zBRS | BROADCASTING RADIO/TV PRODUCD | 
								
									| zBRT | BROADCASTING - RADIO AND TV | 
								
									| zBTP | BEAUTY SHOPS | 
								
									| zBTT | BROADCASTING RADIO/TV TOWERS | 
								
									| zBW6 | FENCE C/L BARBWIRE  6'-PER LIN FT | 
								
									| zC/L3T | FENCE C/L 3' W/ TOP RAIL | 
								
									| zC/L4 | FENCE C/L 4' 2" AVG MESH WIRE | 
								
									| zC/L4T | FENCE C/L 4' W/ TOP RAIL | 
								
									| zC/L5 | FENCE C/L 5' 2" AVG MESH WIRE | 
								
									| zC/L5T | FENCE C/L 5' W/ TOP RAIL | 
								
									| zC/L6 | FENCE C/L 6' 2" AVG MESH WIRE | 
								
									| zC/L6T | FENCE C/L 6' W/ TOP RAIL | 
								
									| zC6 | CURBING 6"CONCRETE NO GUTTER PER LF | 
								
									| zCANOPYSL | GAS STN CANOPY LOW STEEL COST P/SF | 
								
									| zCAR AL2 | CARPORT-ALUM FLT RF W/SLAB | 
								
									| zCAR AL3 | CARPORT-ALUM FLT RF W/SLAB | 
								
									| zCAR FT2 | CARPORT-COMP.SH FLT RF W/SLAB | 
								
									| zCAR GA2 | CARPORT-COMP.SH GBLE RF W/SLAB | 
								
									| zCARLHK | HKUP CARLIN MH W/SEWER&WATER SYS | 
								
									| zCBE | COFFEE BREWING EQUIPMENT | 
								
									| zCC/L3T | FENCE CC/L  3' W/ TOPRAIL | 
								
									| zCC/L4 | FENCE CC/L  4' W/O TOPRAIL | 
								
									| zCC/L4T | FENCE CC/L  4' W/ TOPRAIL | 
								
									| zCC/L5T | FENCE CC/L  5' W/ TOPRAIL | 
								
									| zCC/L6T | FENCE CC/L  6' W/ TOPRAIL | 
								
									| zCCBW3 | FENCE CC/L 3' BARBWIRE | 
								
									| zCCBW6 | FENCE CC/L 6' BARBWIRE | 
								
									| zCCC | CARPET CLEANING - COMMERCIAL | 
								
									| zCDM | COPY AND DUPLICATING MACHINES | 
								
									| zCE | COMMERICAL EQUIPMENT | 
								
									| zCFI | CASINO FURNITURE & FIXTURES-IN | 
								
									| zCFO | CASINO FURN/ FIXTURES - OUTDOO | 
								
									| zCFW1 | CONC FLATWORK | 
								
									| zCFW2 | CONC FLATWORK | 
								
									| zCFW3 | CONC FLATWORK | 
								
									| zCFW4 | CONC FLATWORK | 
								
									| zCG1 | CURBING 6"CONCRETE W/1'GUTTER PER LF | 
								
									| zCG2 | CURBING 6"CONCRETE W/2'GUTTER PER LF | 
								
									| zCHU | CONSTRUCTION - HEAVY USE | 
								
									| zCHUTE4 | CHUTE LOADING - LGT/HVY SPACED/SOLID ETC | 
								
									| zCLGSL20E1 | GATE-C/L20'SLIDE W/ELECTRIC OPEN | 
								
									| zCLGSLD151 | GATE-C/L15'WIDE SLIDER | 
								
									| zCLGSLD201 | GATE-C/L20'WIDE SLIDER | 
								
									| zCLGSLD202 | GATE-C/L20'WIDE SLIDER | 
								
									| zCLGSWG102 | GATE-C/L10'WIDE SWINGING CLASS=HGT | 
								
									| zCLGSWG151 | GATE-C/L15'WIDE SWINGING CLASS=HGT | 
								
									| zCLGSWG201 | GATE-C/L20'WIDE SWINGING CLASS=HGT | 
								
									| zCLGSWG202 | GATE-C/L20'WIDE SWINGING CLASS=HGT | 
								
									| zCLGSWG32 | GATE-C/L 3'WIDE SWINGING CLASS=HEIGHT | 
								
									| zCLGSWG52 | GATE-C/L 5'WIDE SWINGING CLASS=HEIGHT | 
								
									| zCMF | COMPUTERS MAINFRAME (NOT PC'S) | 
								
									| zCNCBW6 | WALL - COMM'L 6" C/BLOCK, REINFORCED | 
								
									| zCNCBW8 | WALL - COMM'L 8" C/BLOCK, REINFORCED | 
								
									| zCNPY4G | CANOPY GOOD RANK 25% OF 50000SF MOTEL | 
								
									| zCOM | PC'S & ASSOCIATED PERIPHERALS | 
								
									| zCOMWELL3 | COMML WELL 12"-14" SYS PIPE CASING | 
								
									| zCOMWELL6 | COMML WELL 24"-26" SYS PIPE CASING | 
								
									| zCOP1 | PORCH-CONCRETE OPEN   QUALITY=FAIR | 
								
									| zCOP2 | PORCH-CONCRETE OPEN   QUALITY=FAIR | 
								
									| zCPRKLOT | PARKING LOT-8" CFW | 
								
									| zCPRKLOT6 | PARKING LOT 6" CFW | 
								
									| zCPS6 | PRIVACY SLATS-CC/L 6' | 
								
									| zCRANESP | CRANEWAY 25 TON | 
								
									| zCRANESP1 | CRANEWAY 2 TO 9 TON | 
								
									| zCRANESP2 | CRANEWAY 10 TO 24 TON | 
								
									| zCRE | CASH REGISTERS (ELECTRONIC) | 
								
									| zCRETAIN | RETWALL-CONC/PRECAST/POSTS/PANELS | 
								
									| zCRU | CONSTRUCTION - REGULAR USE | 
								
									| zCRW | CAR WASH EQUIPMENT | 
								
									| zCRWCP1 | PORCH-WOOD,COVERED W/COMPOSITION ROLL | 
								
									| zCRWCP2 | PORCH-WOOD,COVERED W/COMPOSITION ROLL | 
								
									| zCRWCP4 | PORCH-WOOD,COVERED W/COMPOSITION ROLL | 
								
									| zCS | CELL SITES | 
								
									| zCSA | COMMERCIAL SERVICES | 
								
									| zCSCCP1 | PORCH-CONCRETE,COVERED W/COMP. SHINGLE | 
								
									| zCSE | CLEANING SERVICES EQUIPMENT | 
								
									| zCSS | COMMERCIAL SERVICES | 
								
									| zCSW | CHAIN SAWS - WOODCUTTERS | 
								
									| zCSWCP1 | PORCH-WOOD COV W/COMP SHINGLE | 
								
									| zCSWCP3 | PORCH-WOOD COV W/COMP SHINGLE | 
								
									| zCSWCP4 | PORCH-WOOD COV W/COMP SHINGLE | 
								
									| zCTV | CABLE T.V. | 
								
									| zCWE | COIN WRAP EQUIPMENT | 
								
									| zDAY | CHILD DAY CARE FACILITIES | 
								
									| zDCE | DRY CLEANING EQUIPMENT | 
								
									| zDCS | DEATH CARE SERVICES | 
								
									| zDEN | DENTAL OFFICE | 
								
									| zDIS | DISTILLING | 
								
									| zDMV | DISPENSING MACHINES - VENDING | 
								
									| zDOC | DOCTOR OFFICE EQUIPMENT | 
								
									| zDPE | DATA PROCESSING EQUIPMENT | 
								
									| zDPR | DAIRY PRODUCTION EQUIPMENT | 
								
									| zDRE | DRILLING EQUIPMENT | 
								
									| zDRIVEUP2 | DRIVEUP WINDOW FAIR | 
								
									| zEDA03 | ECONOMIC DEV ABATEMENT 03YR LIFE | 
								
									| zEDA05 | ECONOMIC DEV ABATEMENT 05YR LIFE | 
								
									| zEDA07 | ECONOMIC DEV ABATEMENT 07YR LIFE | 
								
									| zEDA10 | ECONOMIC DEV ABATEMENT 10YR LIFE | 
								
									| zEDA15 | ECONOMIC DEV ABATEMENT 15YR LIFE | 
								
									| zEDA20 | ECONOMIC DEV ABATEMENT 20YR LIFE | 
								
									| zELEC | HKUP ELECTRICAL HOOKUP ONLY | 
								
									| zELEC400 | ELECTRIC FOR COMM 400 AMP 120/208V | 
								
									| zELECRV | HKUP RV ELECTRIC HOOKUP | 
								
									| zELGATE | GATE AUTOMATED ELECTRONIC ENTRY | 
								
									| zELKOHK | HKUP ELKO CITY MH HKUP W/SEWER/WATER SYS | 
								
									| zELOPENB | GATE AUTO CONTROL DEVICE-TOUCH KEY | 
								
									| zENCGLL | ENCL BRZ/PCH  LOW 1/4WALL W/GLASS | 
								
									| zENCSLA | ENCL BRZ/PCH SLD FR WALL AVG | 
								
									| zENCSLL | ENCL BRZ/PCH SLD FR WALL LOW | 
								
									| zENTFN4 | BSMNT STAIRS FIN-GD | 
								
									| zEQ | EQUIPMENT | 
								
									| zEQI | EQUIPMENT - INDUSTRIAL | 
								
									| zEQM | EQUIPMENT-MINING | 
								
									| zEQO | EQUIPMENT-OTHER (LONG LIFE) | 
								
									| zESE | EQUIPMENT - SHOP EQUIPMENT | 
								
									| zFAG1000 | FUEL STRG A/G 10,000 GAL | 
								
									| zFAG1200 | FUEL STRG A/G 12,000 GAL | 
								
									| zFAG550 | FUEL STRG A/G    550 GAL | 
								
									| zFBRGLSPL | LIGHT POLE FIBERGLASS L/FT | 
								
									| zFE | FARM EQUIPMENT | 
								
									| zFEQ | FISHING - EQUIPMENT | 
								
									| zFGS | FLORIST AND GARDEN SHOPS | 
								
									| zFLAGSTON | FLAGSTONE PAV W/SAND BASE | 
								
									| zFLF | FORK LIFTS | 
								
									| zFLL | FARMING (30 YEAR LIFE) | 
								
									| zFNDD | MH FNDTN DBLE WIDE | 
								
									| zFNDS | MH FNDTN SINGLE WIDE | 
								
									| zFOP | FURNISHINGS - OUTDOOR PATIO | 
								
									| zFPMP2M | FUELPUMP TYPE 2 WITH METER | 
								
									| zFPP | PUMPS (RANCH, DAIRY) | 
								
									| zFPR | FOOD PRODUCTION | 
								
									| zFR3 | FARMING (3 YEAR LIFE) | 
								
									| zFRA | FURNISHINGS - APARTMENT | 
								
									| zFRH | FURNISHINGS - HOTEL | 
								
									| zFRL | FARMING (LONG LIFE ITEMS) | 
								
									| zFRM | FARMING (AVERAGE LIFE ITEMS) | 
								
									| zFRN | FARMING (LASER,SEED EQUIPMENT) | 
								
									| zFRP | PORTABLE CORRALS | 
								
									| zFRS | FARMING (SHORT LIFE ITEMS) | 
								
									| zFS/PATIO | FLAGSTONE W/CONC BASE | 
								
									| zFSE | FIRE AND SECURITY EQUIPMENT | 
								
									| zFSS | FARMING (5 YR IE PC'S) | 
								
									| zFUG200 | FUEL STRG U/G  2,000 GAL | 
								
									| zFUG400 | FUEL STRG U/G  4,000 GAL | 
								
									| zFUG600 | FUEL STRG U/G  6,000 GAL | 
								
									| zGAR | GARBAGE DUMPSTERS | 
								
									| zGAR SI1 | GARAGE-DET METAL OR VINYL SIDING | 
								
									| zGAR SI2 | GARAGE-DET METAL OR VINYL SIDING | 
								
									| zGARSIW1 | GARAGE-DET WOOD SIDING | 
								
									| zGAS | HKUP PROPANE GAS HOOKUP | 
								
									| zGAZES | GAZEBO STANDARD | 
								
									| zGCM | GOLF COURSE MACHINERY/EQUIPMNT | 
								
									| zGCT | GOLF CARTS NOT ELECTRIC | 
								
									| zGEE | GAMING EQUIP-SLOTS/ COMPUTER | 
								
									| zGEM | GAMING EQUIP-MECHANICAL/ SLOTS | 
								
									| zGEN | GENERATORS | 
								
									| zGEO | GAMING EQUIPMENT - OTHER | 
								
									| zGMF | GLASS MANUFACTURING | 
								
									| zGMS | GLASS MFG - SPECIAL TOOLS | 
								
									| zGPBARN1 | BARN - GENERAL PURPOSE | 
								
									| zGPBLDG1 | GP BUILDING | 
								
									| zGPBLDG2 | GP BUILDING | 
								
									| zGPBLDG3 | GP BUILDING | 
								
									| zGRADING | ROAD GRADING & SURPLUS DISPOSAL | 
								
									| zGST | GAS STATION | 
								
									| zGTE | GOLF CARTS (ELECTRIC) | 
								
									| zHAB | HOT AIR BALLOON | 
								
									| zHNT | HAND TOOLS | 
								
									| zHOS | HOSPITALS | 
								
									| zHPSYDLTS | LIGHTS-HIGH PRESSURE SODIUM EACH | 
								
									| zHTL | HAND TOOLS (FARMING) | 
								
									| zIAR | ICE AND REFRIGERATION | 
								
									| zICE | ICE MAKING AND COLD STORAGE | 
								
									| zINCNYDLT | LIGHTS YARD INCANDESCENT P/EACH | 
								
									| zINSWAL2 | INSULATION-WALL - SF   RURAL COST | 
								
									| zLATTL | FENCE - LATTICE ARBOR LOW | 
								
									| zLEQ | LAUNDRY EQUIPMENT | 
								
									| zLHW | LAUNDRIES - HEAVY USE WASHERS | 
								
									| zLIGHTS2 | LIGHTING-LOW 1/AVG 2/GOOD 3 | 
								
									| zLLI | LONG LIFE ITEMS | 
								
									| zLLM | LIBRARY, LAW AND MEDICAL | 
								
									| zLME | LAWN MOWING EQUIPMENT | 
								
									| zLNC | LAUNDRIES-COIN LAUNDRIES | 
								
									| zLND | LAUNDRIES-DRY CLEAN EQUIP-COMM | 
								
									| zLNH | LAUNDRIES HEAVY USE - 7 YEAR | 
								
									| zM&E 23 | SHEDS-M&E ONE SIDE OPEN | 
								
									| zM&E1 | SHEDS-M&E ALL SIDES CLOSED | 
								
									| zM&E2 | SHEDS-M&E ALL SIDES CLOSED | 
								
									| zM&E3 | SHEDS-M&E ALL SIDES CLOSED | 
								
									| zMAC | MACHINERY | 
								
									| zMACCA | MOBILE HOME ACCESSORIES POST82 HOME | 
								
									| zMACCB | MOBILE HOME ACCESSORIES PRE82 HOME | 
								
									| zMAS | MACHINERY | 
								
									| zMBE | MOBILE EQUIPMENT | 
								
									| zMBH | MOBILE EQUIPMENT-HEAVY USE | 
								
									| zMCCP1 | PORCH-CONCRETE,COVERED W/PREFORMED METAL | 
								
									| zMCHDKLEV | MECHANICAL DOCK LEVELER | 
								
									| zMED | MEDICAL EQUIPMENT | 
								
									| zMEQ | MINING EQUIPMENT | 
								
									| zMFG | EQUIPMENT - MANUFACTURING | 
								
									| zMHYDLTS | LIGHTS - METAL HALIDE, COST PER EA | 
								
									| zMIN | MINING | 
								
									| zMLS | MACHINERY | 
								
									| zMPGF | GATE - MTL PIPE/PORT PANEL FAIR | 
								
									| zMPP | METAL PRODUCTS AND PROCESSES | 
								
									| zMQ3AVGC | MARQUEE-AVG WD/STUCCO WD FRAME CLASS C | 
								
									| zMQ3LOWC | MARQUEE-LOW WOOD/STUCCO WOOD FR CLASS C | 
								
									| zMQLOWD | MARQUEE-LOW MTL ORN/STL FRM CLASS D-P | 
								
									| zMSE | MASONRY EQUIPMENT | 
								
									| zMSS | MACHINERY | 
								
									| zMTLRAIL | FENCE - CMML METAL GUARD RAIL | 
								
									| zMVL | LIGHTS - MERCURY VAPOR, COST P/EACH | 
								
									| zMWCP1 | PORCH-WOOD, COVERED W/PREFORMED METAL | 
								
									| zMWCP2 | PORCH-WOOD, COVERED W/PREFORMED METAL | 
								
									| zMWCP3 | PORCH-WOOD, COVERED W/PREFORMED METAL | 
								
									| zMWCP4 | PORCH-WOOD, COVERED W/PREFORMED METAL | 
								
									| zNUR | NURSERY EQUIPMENT | 
								
									| zOCM | OFFICES-COPY MACHINE | 
								
									| zOEE | OFFICES-ELECTRICAL EQUIPMENT | 
								
									| zOEF | OFFICE EQUIP-FURNITURE/FIXTURE | 
								
									| zOES | OFFICE EQUIPMENT -SAFES | 
								
									| zOFF | OFFICE EQUIPMENT | 
								
									| zOP | OTHER | 
								
									| zOPT | OPTICAL EQUIPMENT | 
								
									| zORNSTUC | STUCCO FINISH-ADD FOR EACH SIDE | 
								
									| zOTH | OTHER | 
								
									| zPATIAC | PATIO RF-ARCHED OPEN LATTICE/TRELLIS | 
								
									| zPATIOA | PATIO RF-ALUMINUM | 
								
									| zPATIOO | PATIO RF-OPEN LATTICE/METAL/VINYL/WOOD | 
								
									| zPATIOP | COMMERCIAL PICNIC SHELTER W/CONCRETE | 
								
									| zPATIOS | PATIO RF-STEEL/BAKED ENAMEL | 
								
									| zPATIOW | PATIO RF-WOOD | 
								
									| zPAV | PAINTS AND VARNISHES | 
								
									| zPAVERS | CONCRETE PAVERS W/SAND BASE-WALKWAYS | 
								
									| zPBA201 | PBA20 BARN ALL SIDES OPEN 20'WIDTH | 
								
									| zPBA251 | PBA25 BARN ALL SIDES OPEN 25'WIDTH | 
								
									| zPBC401 | PBC40 BARN ALL SIDES CLOSED 40'WIDTH | 
								
									| zPGAR2 | GARAGE - POLE FRAME:LOW COST/BASE HT 10' | 
								
									| zPGE | POWER GENERATORS/ELEC EQUIPMNT | 
								
									| zPHO | PHOTOGRAPHY EQUIPMENT | 
								
									| zPICFNC | FENCE - PICKET WOOD 12" TO 24" - LF | 
								
									| zPICFNC1 | FENCE - PICKET WOOD 30" TO 40" - LF | 
								
									| zPIPE2 | WATER SYSTEM COMMUNITY 2"BLACK PIPE | 
								
									| zPIPRF | FENCE - METAL PIPE FAIR | 
								
									| zPLFN3 | FENCE - 2 OR 3 POLES LOW | 
								
									| zPLFN5 | FENCE - 4 OR 5 POLES FAIR | 
								
									| zPLFN7 | FENCE - 6 OR 7 POLES AVG | 
								
									| zPLFN8 | FENCE - 7 OR 8 POLES GOOD | 
								
									| zPMS | POSTAGE EQUIPMENT | 
								
									| zPOOLSA | SWIMMING POOL - AVG  P/SF MOTELS APTS | 
								
									| zPOOLSG | SWIMMING POOL - GOOD P/SF HOTELS | 
								
									| zPOOLSL | SWIMMING POOL - LOW  P/SF RESIDENTIAL | 
								
									| zPOOLSPA | HOTEL SPA ATTACHED TO POOL | 
								
									| zPOT | PORTABLE TOILETS | 
								
									| zPRECON2 | FLOOR, CONCRETE - LOW, AVG, GOOD | 
								
									| zPRKBMPC | PARKING BUMPERS PRECAST CONC - LF | 
								
									| zPRP | PRINTING AND PUBLISHING | 
								
									| zPS6 | PRIVACY SLATS RES C/L  6' | 
								
									| zPSTL401 | PRE-ENG STL BLDG 40'W | 
								
									| zPUMPS3 | SUB-PUMP 1/2HP COMMUNITY WATER SYS | 
								
									| zPUMPS5 | SUB PUMP 5 HP COMMUNITY | 
								
									| zQSET301 | QSET30'  BLDGS | 
								
									| zQSET361 | QSET36'  BLDGS | 
								
									| zRAILC | WALKWAY ADD STEEL RAILS P/LF | 
								
									| zRAMP1 | WALKWAY RAMP CONCRETE P/SF | 
								
									| zRDWSS | HKUP ELKO CO STK BUILT RES W/WELL&SEPTIC | 
								
									| zREF | REFRIGERATION EQUIPMENT | 
								
									| zRES | RESTAURANT EQUIPMENT | 
								
									| zRETAIN | WALL-RETAINING 8" PRECAST | 
								
									| zROADBASE | ROAD BASE 6" FOR ELKO SUMMIT EST | 
								
									| zRSPUR | RAILROAD SPUR | 
								
									| zS/B3 | FENCE -  3'S/B SOLID BOARD | 
								
									| zS/B4 | FENCE -  4'S/B SOLID BOARD | 
								
									| zS/B5 | FENCE -  5'S/B SOLID BOARD | 
								
									| zS/B6 | FENCE -  6'S/B SOLID BOARD | 
								
									| zS14 | SCALES-LIVESTOCK 14'X8'=5 TON | 
								
									| zSAF | SAFES | 
								
									| zSALVAL | SALVAGE VALUE | 
								
									| zSCDWSS | HKUP SPCRK STK BUILT W/SEPTIC & WATER | 
								
									| zSCM14 | SCALES-LVSTCK 14'MTL CAGE | 
								
									| zSCRB | SCALES-LVSTCK W/REGISTERED BEAM,ADD | 
								
									| zSEL | SURVEYING EQUIPMENT (LAND) | 
								
									| zSEPTIC | SEPTIC HOOKUP ONLY | 
								
									| zSFE | SECURITY AND FIRE EQUIPMENT | 
								
									| zSH T11 | SHED SMALL/PUMPHOUSE-I,ALL SIDES CLOSED | 
								
									| zSH T12 | SHED SMALL/PUMPHOUSE-I,ALL SIDES CLOSED | 
								
									| zSH T1F1 | SHED W/FLOOR COSTS, ALL SIDES CLOSED | 
								
									| zSH T1F2 | SHED W/FLOOR COSTS, ALL SIDES CLOSED | 
								
									| zSH T1F3 | SHED W/FLOOR COSTS, ALL SIDES CLOSED | 
								
									| zSH T21 | SHED SMALL/PUMPHOUSES-II, ONE SIDE OPEN | 
								
									| zSH T22 | SHED SMALL/PUMPHOUSES-II, ONE SIDE OPEN | 
								
									| zSH T23 | SHED SMALL/PUMPHOUSES-II, ONE SIDE OPEN | 
								
									| zSH T2F2 | SHED W/FLOOR, ONE SIDE OPEN | 
								
									| zSH T31 | SHED SMALL/PUMPHOUSES-III, 2 SIDES OPEN | 
								
									| zSHO | SHOE REPAIR EQUIPMENT | 
								
									| zSHOPS1 | SHOP - CLASS 1,2,3 | 
								
									| zSHOPS2 | SHOP - CLASS 1,2,3 | 
								
									| zSHPDCK1C | DOCK SHIP 1C STEEL/CONC CL-C | 
								
									| zSHPDCK3D | DOCK LOAD 3D STEEL/CONC D-P & S | 
								
									| zSHPDCK5C | DOCK LOAD 5C DIRT FILL/CONC RTN | 
								
									| zSHPDCK6D | DOCK LOAD 6D LT WOOD PIERS CLS D-P & S | 
								
									| zSHPDCK8D | DOCK LOAD 8D WELL EXCAVATED CLS D-P | 
								
									| zSIDEEN1 | SHED SIDE W/ENCLOSED SIDES | 
								
									| zSIE | SIGNS (ELECTRONIC) | 
								
									| zSIG | SIGNS | 
								
									| zSLI | SHORT LIFE ITEMS | 
								
									| zSOF | SOFT DRINK EQUIPMENT | 
								
									| zSPR | SPRINKLING SYSTEMS | 
								
									| zSQEZ H | CATTLE SQUEEZE-STATIONARY HEAVY | 
								
									| zSSE | SERVICE STATION EQUIPMENT | 
								
									| zSTAIRSCA | STAIRS-CONCRETE AVG 1 FLIGHT | 
								
									| zSTAIRSCG | STAIRS-CONCRETE GOOD 1 FLIGHT | 
								
									| zSTAIRSTL | STAIRS-STEEL AVG 1 FLIGHT | 
								
									| zSTAIRSWG | STAIRS-WOOD GOOD 1 FLIGHT | 
								
									| zSTLPOLE | LIGHT POLE - STEEL P/LF | 
								
									| zSTO | STORES | 
								
									| zSTP | STORE PRODUCTS | 
								
									| zSTUCCO | STUCCO WALL FIN+ORNAMNTL SCREEN BLK | 
								
									| zTANK2 | TANK WATER STRGE 500,000 GAL-STL/WELD | 
								
									| zTCS | TELECOMMUNICATIONS SITE RP | 
								
									| zTHE | THEATER EQUIPMENT | 
								
									| zTOWER50 | TOWER SELF SUPPORTING  50'H | 
								
									| zTRHK | HKUP ELKO CO MH HOOK-UP | 
								
									| zTRHK3 | HKUP HOOKUP SHARED 1/3 | 
								
									| zTRSC60 | SCALES MOTOR TRUCK 60 TON | 
								
									| zTSE | TELEPHONE SYSTEMS AND EQUIPMNT | 
								
									| zTURBINE1 | TURBINE VERT ELECT 1800 HP 150 FIRE EQ | 
								
									| zTVM | T.V./ MOTION PICTURE PRODUCTN | 
								
									| zTVR | TV/MOTION PICTURE MFG/REPAIR E | 
								
									| zVGATE42 | GATE VINYL/PLASTIC 4'WIDE | 
								
									| zVID | VIDEO GAMES (NOT RENTALS) | 
								
									| zVINRL2 | FENCE -VINYL 2-RAIL 36"-48" HT | 
								
									| zVINSB6 | FENCE -VINYL 6'S/B PANELS | 
								
									| zVIR | VIDEO RENTAL (DVD,VIDEO) | 
								
									| zVMC | VENDING MACHINES | 
								
									| zWAR | WAREHOUSE EQUIPMENT | 
								
									| zWDPOLE | LIGHT POLE - WOOD P/LF | 
								
									| zWEL | WELL HOLE ONLY*NO PUMP*NO TANK* | 
								
									| zWELL | WELL HOOKUP ONLY | 
								
									| zWELSHK | HKUP WELLS MH HOOKUP W/SEWER & WATER | 
								
									| zWEQ | WOODCUTTING EQUIPMENT | 
								
									| zWIF | FENCE - RES WR/IRON,STEEL,ALUM, PER SF | 
								
									| zWIGATE | GATE - RES FENCE WR/IRON P/SF | 
								
									| zWMS | FENCE - WIRE MESH ON STEEL POSTS | 
								
									| zWMW | FENCE - WIRE MESH ON WOOD POST | 
								
									| zWOD1 | DECK WOOD OPEN | 
								
									| zWOD2 | DECK WOOD OPEN | 
								
									| zWOD3 | DECK WOOD OPEN | 
								
									| zWOD4 | DECK WOOD OPEN | 
								
									| zWODX1 | DECK - W00D POLYMER COMP MATERIALS, OPEN | 
								
									| zWTANK170 | TANK 1700 COMMUNITY WATER SYS 1700 GAL | 
								
									| zXGUT | GUTTER - CONCRETE CROSS, AT INTERSECTION | 
								
									| zY03 | THREE-YEAR LIFE ITEMS | 
								
									| zY05 | FIVE-YEAR LIFE ITEMS | 
								
									| zY07 | SEVEN-YEAR LIFE ITEMS | 
								
									| zY10 | TEN-YEAR LIFE ITEMS | 
								
									| zY15 | FIFTEEN-YEAR LIFE ITEMS | 
								
									| zY20 | TWENTY-YEAR LIFE | 
								
									| zY30 | THIRTY-YEAR LIFE ITEMS |