Methodology, Fixed Assets and Consumer Durable Goods in the United States, 1925-97 | September 2003

The Measurement of Depreciation in the NIPA's | SCB, July 1997

BEA Rates of Depreciation, Service Lives, Declining-Balance Rates, and Hulten-Wykoff categories | February 2008

August 21, 2008
The "Standard Fixed Assets Tables," "Detailed Fixed Assets Tables" and “Private Fixed Investment Reconciliation Tables" have all been updated to incorporate the results from the 2008 annual revision of the national income and product accounts. The "Standard Fixed Assets Tables" present estimates of net stocks, depreciation, fixed investment and the average age of net stocks for fixed assets and consumer durable goods. The corresponding "Detailed Fixed Assets Tables" present detailed estimates of net stocks, depreciation, and investment by type and by NAICS industry for private residential and nonresidential fixed assets. The reconciliation tables present the relationship between private fixed investment in the Fixed Assets Accounts to corresponding items in the National Income and Product Accounts. Note, "Historical-Cost Investment" has been renamed to "Investment."

February 26, 2008
An updated table and text presenting rates of depreciation, service lives, declining-balance rates, and Hulten-Wykoff categories is now available.

September 11, 2007
Newly available private fixed investment reconciliation tables are now available. These tables present the relationship between private fixed investment in the Fixed Assets Accounts to corresponding items in the National Income and Product Accounts.

August 22, 2007
The "Detailed Fixed Assets Tables" have been updated to incorporate the results from the 2007 annual revision of the national income and product accounts. They reflect new estimates for 2006 and revised estimates for 2004-2005. These tables present detailed estimates of net stocks, depreciation, and investment by type and by NAICS industry for private residential and nonresidential fixed assets.

August 8, 2007
The "Standard Fixed Assets Tables" have been updated to incorporate the results from the 2007 annual revision of the national income and product accounts. They reflect new estimates for 2006 and revised estimates for 2004-2005. These tables present estimates of net stocks, depreciation, fixed investment and the average age of net stocks for fixed assets and consumer durable goods. The corresponding "Detailed Fixed Assets Tables" will be released in the near future.