AR 215-1 - Soldier Support Institute - U.S. Army

Table 19–1
Depreciation guide—Continued
43 Power tools—tools, tool chests, and tool
boxes not stored in a vehicle
44 Tool chests—tools, tool chests, and tool
boxes not stores in a vehicle
10 75
5 75
45 Typewriters 5 75
46 Video recorders, video cameras, and accessory
equipment
5 75 See item 39 for video tapes
Notes:
1 This depreciation guide has been compiled from information provided by the U.S. Army Claims Service, Fort Meade, MD, and is the primary reference
used by the ACIF in adjusting claims. Because other factors may affect the actual depreciation rate in specific cases, it should be used only for general information.
Fund managers/entity administrators may also use these depreciation factors when valuing NAF assets for insurance purposes.
Section VII
Buildings and Contents
19–27. Coverage
This program provides coverage for buildings, improvements and betterments to buildings, and contents that are
purchased with NAF. Coverage is provided against all risks of physical loss or damage from any external source,
subject to exclusions stated in paragraphs 19–25 and 19–35. Buildings, improvements and betterments, and contents are
insured at ACV. All requests for insurance for buildings and improvements and betterments will be submitted to RIMP
on DA Form 4316. (Guidance for valuing buildings and contents is in paragraphs 19–31 and 19–33 below.) Replacement
cost insurance is not available.
19–28. Building requirements
a. Buildings consist of the foundations, walls, ceilings, roof, floors, and built-in or attached equipment that are
permanent parts of the building. Improvements and betterments are alterations to a building that become a permanent
part of the building. Examples of permanent equipment for both buildings and improvements and betterments are—
(1) Utility connections.
(2) Furniture, cabinets, and shelving.
(3) Venetian blinds, shades, window screens, and screen doors.
(4) Elevators and escalators.
(5) Drinking water coolers.
(6) Telephone, fire, alarm, and intercom systems.
(7) Protective construction features, such as awnings.
(8) Theater seats, church pews, and pulpit.
(9) Heating, ventilating, and air-conditioning installations (but not portable or window units).
(10) Food preparation and serving equipment.
(11) Electrical generators and incinerators.
(12) Dishwashers, hoods, and vents.
(13) Refrigerators and freezers.
(14) Bowling lanes, including seating and pinsetting equipment.
(15) Awnings or canopies.
(16) Stained glass windows.
b. Permanent structures such as stand-alone storage sheds and picnic pavilions are considered buildings. To insure
this type of structure, DA Form 4316 will be submitted for approval by RIMP.
c. Mobile homes fixed in place and not self-propelled may be insured under this program as buildings.
d. Assets such as exterior and neon signs, large billboards, awnings, and canopies normally considered parts of a
building may be insured if DA Form 4316 is completed with a description and value of the property.
e. Assets such as fences, swimming pools, tennis courts, lighting for athletic fields may be insured if DA Form 4316
is completed with a description and value of the property.
f. Property insured under this program will be covered while being carried in NAFI/entity-owned or -leased vehicles.
148 AR 215–1 • 31 July 2007