Hawaii Public Adjusters General Description Accessories - Personal Barber Equipment Binoculars - High Quality Binoculars - Standard Briefcase

- Designer Briefcase - Standard Camera Equipment - Deluxe Camera Equipment - Standard Charms and Trinkets Chrystal Dentures Flash Light - Metallic Flash Light - non-Metallic Glasses - Prescription Glasses - Reading Glasses - Safety Glasses - Standard Gloves Hair Piece - Wigs - Toupee' Handkerchief Hearing Aid Luggage - Designer Luggage - Standard - Hard Cover Luggage - Standard - Soft Cover Make up and Cosmetics Music - Documents - Sheet - Book Music - Instrument - Collector Music - Instrument - Deluxe Music - Instrument - Standard Music - Piano - Grand - Deluxe Music - Piano - Upright Specific Description

Depreciation Tables Life Range -Years Avg % per yr. % Residual - Max NOTES

Date: 2-23-2011

4 - 15 5 - 20 3 - 12 5 - 20 4 - 15 6 - 30 3 - 12 2-8 7 - 50+ 3 - 12 2-8 3 - 12 1-6 2-8 3 - 12 1-6 5 - 20 1-5 5 - 20 4 - 15 2-8 1-6 7 - 50+ 6 - 30 5 - 20 7 - 50+ 6 - 30

5 4 7 4 5 3 7 9 2 7 9 7 15 9 7 15 4 15 4 5 9 15 2 3 4 2 3

30 33 30 33 30 35 30 30 35 At Comparative RCV Price 30 30 30 25 30 30 25 33 25 At Comparative RCV Price 33 30 30 Percent of usage remaining 25 35 33 33 35 33

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Hawaii Public Adjusters General Description Specific Description Music - Piano - Upright Deluxe Projector Razors - Electric Razors - Manual Shampoo Soap Sunglasses - Designer Sunglasses - Prescription Sunglasses - Standard Toiletries Trophy - Personal Umbrella -

Depreciation Tables Life Range -Years 7 - 50+ 6 - 30 4 - 15 3 - 12 Avg % per yr. 2 3 5 7 % Residual - Max NOTES 35 35 30 30 By percent of usage By percent of usage 30 30 25 By percent of usage 33 30

Date: 2-23-2011

3 - 10 4 - 15 1-5 6-30 1-6

7.5 5 15 3 15

Accessories - Household Baskets - Metal Baskets - Plastic Baskets - Wicker Baskets- Designer - Crafted Candles - Unused Candles - Used Ceramics - Pottery - Designer Ceramics - Pottery-Standard - Clay Clock - Alarm - Electrical Clock - Alarm - Manual Clock - Grand Father Clock - Wall - Designer Clock - Wall - Standard Clock - Wall Collectable Fire Place Items Flowers and Plants - Artificial Flowers and Plants- Indoor - Live Games - Board 4 - 15 1-5 2-7 5 - 20 5 15 10 4 30 25 30 33 At Comparative RCV Price By percent of usage 5 - 20 3 -12 4 - 15 5 - 20 7 - 50 5 - 20 4 - 15 5 - 20 2-7 3 - 10 4 7 5 4 2 4 5 4 10 7.5 33 30 30 33 35 33 30 At Comparative RCV Price 33 30 Not Depreciable 30

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Hawaii Public Adjusters General Description Specific Description Games - Full Sized Games - Tabletop House Keeping Tools - Manual Lamp or Shade - Collectable Lamp - Designer Lamp - Standard Photo - Album Photo - Frame Scale - Bathroom - Designer Scale - Bathroom - Traditional Vacuum - Deluxe Vacuum - Standard Vase - Designer - Collector Vase - Flower Wall Picture - Artistic with Frame Wall Picture - Deluxe w/ Frame Wall Picture - Standard w/ Frame Fan - Standard Fan - Deluxe Dehumidi ier Fan - Large - Area - Whole House

Depreciation Tables Life Range -Years 6 - 30 4 - 15 1-4 5 - 20 3 - 12 6 - 30 6 - 30 4 - 15 3 - 10 5 - 20 3 - 12 6 - 30 5 - 20 7 - 50+ 6 - 30 5 - 20 3 - 12 5 - 20 4 - 15 5 - 20 Avg % per yr. 3 5 20 4 7 3 3 5 7.5 4 7 3 4 2 3 4 7 4 5 4 % Residual - Max NOTES 35 30 20 At Comparative RCV Price 30 30 35 35 30 30 33 30 35 33 35 35 33 30 33 30 33

Date: 2-23-2011

Animal and Pet Aquarium - High Quality Aquarium - Standard Glass Bed - Pet Cage - Bird - High Quality Cage - Bird - Standard Cage - Mammal - Indoor Cage - Mammal - Outdoor Carrier- Pet Clothing - Animal 5 - 20 3 - 12 1-6 4 - 15 3 - 12 4 - 15 2-8 3 - 12 1-4 4 7 15 5 7 5 9 7 20 33 30 25 30 30 30 30 30 20

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Hawaii Public Adjusters General Description Specific Description Leash Pole -Feline Bowl - Plastic Bowl - Metallic

Depreciation Tables Life Range -Years 1-5 1-5 1-4 2-8 Avg % per yr. 15 15 20 9 % Residual - Max NOTES 25 25 20 30

Date: 2-23-2011

Antiques Antiques Apparel - Men's Bathing Suit Cap Coat - Weather Outer wear Coat - Rain Coat - Over Hat - Formal Hat - Sports Jacket - Sports Jeans - Denim Jeans - Leisure Necktie Outfit - School - informal Overalls Pants - Formal Pants - Work Robe Shirt - Aloha Shirt - Dress Shirt - Leisure Shirt - Tee - Printed Shirt -Tee - under Shoes - Dress Shoes - Leisure Shoes - Slippers 1-6 1-6 1-6 2-8 3 - 12 2-8 1-4 4 - 15 1-6 2-8 2-8 1-4 1-6 2-8 1-4 1-6 1-6 3 - 12 2-8 1-6 1-4 3 - 12 1-6 2-8 15 15 15 9 7 9 20 5 15 9 9 20 15 9 20 15 15 7 9 15 20 7 15 9 25 25 30 30 30 30 20 30 25 30 30 20 25 30 20 25 25 30 30 25 20 30 25 30 At Comparative RCV Price

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Hawaii Public Adjusters General Description Specific Description Shoes - Sports Sleepwear Sox - Crew Sox - Formal Sox - Leisure Sportswear Suit - Tuxedo Suit- Formal Suit- Leisure Sweater Underwear Uniform - Armed Services - Active Uniform - Armed Services - InAct

Depreciation Tables Life Range -Years 1-6 1-6 1-4 1-6 1-4 1-6 5 - 20 4 - 15 3 - 12 3 - 12 1-4 5 - 20 Avg % per yr. 15 15 20 15 20 15 4 5 7 7 20 4 % Residual - Max NOTES 25 25 20 25 20 25 33 30 30 30 20 At Comparative RCV Price 33

Date: 2-23-2011

Apparel - Women's Apron Bathing Suit Blouse - Casual Blouse - Dress Bra - Work out Bra - Formal Bra - Daywear Cap Coat - Weather Outer wear Coat - Rain Coat - Over Coat - Fur Dress - Casual - Leisure Dress - Evening Gown Dress - Wedding Gown Gloves Hat - Formal

1-4 2-8 3 - 12 1-4 2-8 1-6 1-6 1-6 2-8 3 - 12 5 - 20 2-8 3 - 12 1-4 1-6 2-8

20 9 7 20 9 15 15 15 9 7 4 9 7 20 15 9

20 30 30 20 30 25 25 30 30 30 33 30 30 20 25 30

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Hawaii Public Adjusters General Description Specific Description Hat - Sports Jacket - Sports Jeans - Denim Jeans - Leisure Outfit - School - Work- Formal Outfit - School - Work- Informal Pants - Formal Pants - Work Purse - Casual Purse - Luxury Purse - Pocket Book Robe Scarf Shirt - Aloha Shirt - Dress Shirt - Leisure Shirt - Tee - Printed Shirt -Tee - under Shoes - Dress Shoes - Leisure Shoes - Slippers Shoes - Sports Sleepwear Sox - Nylon Sox - Formal Sox - Leisure Sportswear Suit- Formal Suit- Leisure Sweater Swim Wear Underwear Underwear - Lingerie

Depreciation Tables Life Range -Years 1-4 4 - 15 1-6 2-8 1-6 1-4 2-8 1-4 1-6 2-8 1-6 1-4 1-6 1-6 3 - 12 2-8 1-6 1-4 3 - 12 1-6 2-8 1-6 1-6 1-4 1-6 1-4 1-4 3 - 12 2-8 2-8 1-4 1-4 1-6 Avg % per yr. 20 5 15 9 15 20 9 20 15 9 15 20 15 15 7 9 15 20 7 15 9 15 15 20 15 20 20 7 9 9 20 20 15 % Residual - Max NOTES 20 30 25 30 25 20 30 20 25 30 25 20 25 25 30 30 25 20 30 25 30 25 25 20 25 20 20 30 30 30 20 20 25

Date: 2-23-2011

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Hawaii Public Adjusters General Description Specific Description Uniform - Armed Services - Active Uniform - Armed Services - InAct

Depreciation Tables Life Range -Years 5 - 20 Avg % per yr. 4 % Residual - Max NOTES At Comparative RCV Price 33

Date: 2-23-2011

Apparel - Youth Bathing Suit Cap Coat Dress - Casual Dress - Formal Mittens Jacket - Weather Jacket - Sports Jacket - Formal Jeans - Denim Jeans - Leisure Outfit - School - Formal Outfit - School - informal Pants - Formal Pants - Play - Yard Shirt - Aloha Shirt - Dress Shirt - Leisure Shirt - Tee - Printed Shirt -Tee - under Shoes - Dress Shoes - Leisure Shoes - Slippers Shoes - Sports Sleepwear Sox - Crew Sox - Formal Sox - Leisure 1-4 1-4 1-4 1-4 1-6 1-4 1-4 1-4 1-6 1-4 1-4 1-6 1-4 1-6 1-4 1-6 1-4 1-4 1-4 1-4 1-6 1-4 1-4 1-4 1-4 1-4 1-4 1-4 20 20 20 20 15 20 20 20 15 20 20 15 20 15 20 15 20 20 20 20 15 20 20 20 20 20 20 20 20 20 20 20 25 20 20 20 25 20 20 25 20 25 20 25 20 20 20 20 25 20 20 20 20 20 20 20

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Hawaii Public Adjusters General Description Specific Description Sport Clothes Suit - Jumper Suit- Formal Suit- Leisure Sweater Swim Wear Tie Underwear

Depreciation Tables Life Range -Years 1-4 1-4 1-6 1-4 1-6 1-4 1-6 1-4 Avg % per yr. 20 20 15 20 15 20 15 20 % Residual - Max NOTES 20 20 25 20 25 20 25 20

Date: 2-23-2011

Appliance Major Air Conditioner - Portable Air Conditioner - Window Char broiler - Gas - Chef's Style Dehumidifier - Portable Dishwasher - Designer Style Dishwasher - Portable Dishwasher - Traditional Dryer- Central Unit Dryer- Electric - Front Loader Dryer- Gas -Front Loader Freezer - Built in Freezer - Freestanding - Chest Freezer - Freestanding - Upright Griddle - Gas - Chef's Style Kitchen Hood - Chef's Style Kitchen Hood - Traditional Microwave Oven - Built in Range- Electric - Built in Range- Electric - Free Standing Range- Gas - Built in Range- Gas - Chef's Style Range- Gas - Free Standing 4 - 15 3 - 12 6 - 30 3 - 12 5 - 20 3 - 12 4 - 15 5 - 20 3 - 12 4 - 15 5 - 20 5 - 20 4 - 15 6 - 30 6 - 30 3 - 12 4 - 15 5 - 20 3 - 12 5 - 20 6 - 30 4 - 15 5 7 3 7 4 7 5 4 7 5 4 4 5 3 3 7 5 4 7 4 3 5 30 30 35 30 33 30 30 33 30 30 33 33 30 35 35 30 30 33 30 33 35 30

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Hawaii Public Adjusters General Description Specific Description Refrigerator - Built in Refrigerator - Freestanding Refrigerator - Undercounter Saut' Station - Gas - Chef's Style Wall Oven - Built in Washer/Dryer Combo - Electric Washer/Dryer Combo - Gas Washing Machine - Frontloading Washing Machine - Standard Wine Cooler - Designer - Upright Wine Cooler - Undercounter

Depreciation Tables Life Range -Years 5 - 20 4 - 15 3 - 12 6 - 30 5 - 20 3 - 12 3 - 12 4 - 15 3 - 12 5 - 20 4 - 15 Avg % per yr. 4 5 7 3 4 7 7 5 7 4 5 % Residual - Max NOTES 33 30 30 35 33 30 30 30 30 33 30

Date: 2-23-2011

Appliance- Minor Blender - Chef's Style Blender - Traditional Can Opener - Electric Cappuccino Station - Chef's Style Cappuccino Station - Traditional Cart - Cutting Board - Prep Station Cart - Stand - Equipment Coffee Grinder Coffee Maker Coffee Station Cooler - Water Counter Top Burners - Electric Counter Top Burners - Porta Gas Counter Top Oven Crock Pot Electric Skillet Griddle - Countertop Iron Ironing Board 3 - 12 2-8 2-8 4 - 15 3 - 12 2-8 4 - 15 1-6 1-6 2-8 2-8 3 - 12 2-8 3 - 12 1-6 2-8 2-8 1-6 3 - 12 7 9 9 5 7 9 5 15 15 9 9 7 9 7 15 9 9 15 7 30 30 30 30 30 30 30 25 25 30 30 30 30 30 25 30 30 25 30

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Hawaii Public Adjusters General Description Specific Description Mixer Mixer Bowl Station - Chef's Style Popcorn Popper Rice Cooker Toaster - Traditional Toaster - Oven Countertop

Depreciation Tables Life Range -Years 2-8 4 - 15 2-8 2-8 1-6 2-8 Avg % per yr. 9 5 9 9 15 9 % Residual - Max NOTES 30 30 30 30 25 30

Date: 2-23-2011

Cash US Currency Foreign Currency 100 % subject to sub-limit Subject to exchange rate

Collectable Collectable - Actual Collectable - Hobby Electronics Video Electronic Game System Video Player -Portable Hand Held Television - Standard Television - Projector Type Television - High Definition Television - 3 Dimensional Sound System - Standard Sound System - High Performance Sound System - Home Theatre Security Camera - Standard Security Camera - High Quality Compact Disc (CD) - Player Telephone - Standard Household Telephone - Multiple Station 1-6 1-4 2-8 3 - 12 4 - 15 4 - 15 3 - 12 3 - 12 4 - 15 3 - 12 5 - 20 1-4 1-4 1-6 15 20 9 7 5 5 7 7 5 7 4 20 20 15 25 20 30 30 30 30 30 30 30 30 33 20 20 25 At Comparative RCV Price At Hobby depreciation rate

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Hawaii Public Adjusters General Description Specific Description Telephone - Cellular Telephone - Multimedia Compact Disc (CD) Global Positioning System (GPS) Palm Players Gaming Console Camera Equipment - Standard Camera Equipment - Deluxe Camera Equipment - Professional Photo Equipment - Standard Photo Equipment - Deluxe

Depreciation Tables Life Range -Years 1-4 1-4 1-4 3 - 12 1-6 1-6 3 - 12 4 - 15 5 - 20 3 - 12 4 - 15 Avg % per yr. 20 20 20 7 15 15 7 5 4 7 5 % Residual - Max NOTES 20 20 20 30 25 25 30 30 33 30 30

Date: 2-23-2011

Food and Perishables New Products Opened or Used Products Furniture Items Bed - Box & Mattress - Premium Bed - Box & Mattress - Standard Bed - Bunk - Solid Wood Bed - Bunk - Standard Bed - Hospital Bed - Water Case - Book - Solid Wood Case - Book - Standard Case - Book- Particleboard Case - Display - Glass - Iron Chair - Dining - Collector Chair - Dining - Designer Chair - Dining - Formal 5 - 20 4 - 15 5 - 20 3 - 12 5 - 20 4 - 15 5 - 20 3 - 12 2-8 6 - 30 5 - 20 4 - 15 4 5 4 7 4 5 4 7 9 3 4 5 33 30 33 30 33 30 33 30 30 35 At Comparative RCV Price 33 30 At Comparative RCV Price By percent of usage

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Hawaii Public Adjusters General Description Specific Description Chair - Dining - Standard Chair - Vibrating - Massage Chair - Wheel - Powered Chair - Wheel - Standard Couch Sets - Designer - Cloth Couch Sets - Designer - Leather Couch Sets - Standard - Cloth Couch Sets - Standard - Leather Desk - Collector Desk - Deluxe Desk - Particle Board Dresser - Collector Dresser - Designer Dresser - Particle Board Dresser - Standard Futon - Designer Futon - Standard Head Board - Collector Head Board - Designer Head Board - Particle Board Hutch - Collector Hutch - Designer Hutch - Particle Board Mirror - Designer Mirror - Standard Night Stand - Collector Night Stand - Designer Night Stand - Particle Board Night Stand - Standard Shelving - Metal Shelving - Plastic Shelving - Press- Particleboard Shelving - Solid Wood

Depreciation Tables Life Range -Years 3 - 12 3 - 12 4 - 15 6 - 30 4 - 15 6 - 30 3 - 12 5 - 20 4 - 15 2-8 5 - 20 3 - 12 4 - 15 5 - 20 4 - 15 5 - 20 3 - 12 5 - 20 3 - 12 5 - 20 4 - 15 5 - 20 3 - 12 4 - 15 6 - 30 2-8 1-6 5 - 20 Avg % per yr. 7 7 5 3 5 3 7 4 5 9 4 7 5 4 5 4 7 4 7 4 5 4 7 5 3 9 15 4 % Residual - Max NOTES 30 30 30 35 30 35 30 33 At Comparative RCV Price 30 30 At Comparative RCV Price 33 30 30 33 30 At Comparative RCV Price 33 30 At Comparative RCV Price 33 30 33 30 At Comparative RCV Price 33 30 30 35 30 25 33

Date: 2-23-2011

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Hawaii Public Adjusters General Description Specific Description Table - Card - Folding - Deluxe Table - Card - Folding - Standard Table - Dining - Collector Table - Dining - Designer - Glass Table - Dining - Designer - Solid Table - Dining - Standard Table - Living - Collector Table - Living - Designer Table - Living - Particle Board Table - Living - Standard Wicker - Rattan - Indoor Wicker - Rattan - Outdoor

Depreciation Tables Life Range -Years 2-8 1-6 6 - 30 5 - 20 4 - 15 5 - 20 2-8 4 - 15 4 - 15 2-8 Avg % per yr. 9 15 3 4 5 4 9 5 5 9 % Residual - Max NOTES 30 25 At Comparative RCV Price 35 33 30 At Comparative RCV Price 33 30 30 30 30

Date: 2-23-2011

Infant - Child care Bassinet - Designer Bassinet - Standard Car Carrier - Seat Carriage - Designer Carriage - Standard Crib - Designer Crib - Particle Board Crib - Standard High Chair Playpen - Designer Playpen - Standard Stroller - Designer - Jogger Stroller - Mini Portable Stroller - Standard Jewelry Jewelry - Fine - Precious At Comparative RCV Price 4 - 15 2-8 1-6 3 - 12 1-6 3 - 12 1-6 2-8 2-8 4 - 15 2-8 1-6 1-4 3 - 12 5 9 15 7 15 7 15 9 9 5 9 15 20 7 30 30 25 30 25 30 25 30 30 30 30 25 20 30

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Hawaii Public Adjusters General Description Specific Description Jewelry - Semi -Precious Watch - Collector Watch -Standard Watch-Designer

Depreciation Tables Life Range -Years 4 - 15 4 - 15 6 - 30 Avg % per yr. 5 5 3 % Residual - Max NOTES 30 At Comparative RCV Price 30 35

Date: 2-23-2011

Kitchen Cutlery - Deluxe - Chef Grade Cooking Utensils - Plastic Cooking Utensils - Standard Cutlery - Standard Dishes - Display Dishes - Fine China Dishes - Premium Dishes - Seasonal Dishes - Standard Dishes - Day Ware Glassware - Designer Glassware - Chrystal Glassware - Standard - Day Ware Pot Pan - Commercial Style Pot Pan - Designer - Copper Pot Pan - Designer - St. Steel Pot Pan - Standard - Aluminum Pot Pan - Standard - Cast Iron Pot Pan - Standard - Steel Pot Pan - Glass Scale - Electronic Scale - Mechanical - Spring Type Gadgetry - Smallware Metallic Gadgetry - Small - Non-metallic Flatware - Metal - Designer Flatware - Metal Dayware 4 - 15 1-4 2-8 3 - 12 6 - 30 6 - 30 4 - 15 2-8 1-6 6 - 30 6 - 30 1-6 5 - 20 6 - 30 6 - 30 5 - 20 4 - 15 3 - 12 5 - 20 4 - 15 3 - 12 3 - 12 2-8 3 - 12 2-8 5 20 9 7 3 3 5 9 15 3 3 15 4 3 3 4 5 7 4 5 7 7 9 7 9 30 20 30 30 35 At Comparative RCV Price 35 30 30 25 35 35 25 33 35 35 33 30 30 33 30 30 30 30 30 30

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Hawaii Public Adjusters General Description Specific Description Flatware - Silverware- Collector Flatware - Silverware

Depreciation Tables Life Range -Years 6 - 30 Avg % per yr. 3 % Residual - Max NOTES At Comparative RCV Price 35

Date: 2-23-2011

Linens and Coverings Bedspread - Designer Bedspread - Designer - Duvet' Bedspread - Traditional Blanket - Electric Blanket - Throw Blanket - Wool Mattress Pad Mattress Skirt Napkin - Designer - Cloth Napkin - Traditional - Cloth Pillow - Down Pillow - Throw Pillow - Traditional Pillow Case - < 500 Thread Count Pillow Case- > 200 Thread Count Pillow Case- > 500 Thread Count Place Mat - Designer Place Mat - Standard Sheets - < 500 Thread Count Sheets - > 200 Thread Count Sheets - > 500 Thread Count Table Cloth - Holiday Runner Table Cloth - Designer Table Cloth - Traditional Comforter - Standard Comforter - Designer Office and Library Items 4 - 15 5 - 20 3 - 12 3 - 12 4 - 15 5 - 20 4 - 15 5 - 20 2-8 1-6 5 - 20 4 - 15 3 - 12 3 - 12 1-6 2-8 3 - 12 1-6 3 - 12 1-6 2-8 5 - 20 3 - 12 1-6 3 - 12 4 - 15 5 4 7 7 5 4 5 4 9 15 4 5 7 7 15 9 7 15 7 15 9 4 7 15 7 5 30 33 30 30 30 33 30 33 30 25 33 30 30 30 25 30 30 25 30 25 30 33 30 25 30 30

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Hawaii Public Adjusters General Description Specific Description Adding Machine- Mechanical tape Calculator - Battery or Solar Calculator - Powered tape Computer - Laptop Computer - Server Computer -Standard Home Office Fax machine Shredder - Multimedia Shredder - paper All in One Copying Machine Pen and Stationary Set - Designer Photo printers Printers - Ink-Jet Printers - Laser-Jet Pens and Pencils Typewriter - Manual Typewriter - Electric Book - Paperback Book - Hard Cover Book - Technical Reference Magazine Book - Family Heirloom - Bible Book - Hard Cover Bound - Classic Drafting Equipment Software - Current - New Software - Used Cards - Greeting or Holiday Opened Cards - Greeting or Holiday -Sealed Filing Cabinet - Particle Board Filing Cabinet - Standard Filing Cabinet - Deluxe

Depreciation Tables Life Range -Years 5 - 20 3 - 12 4 - 15 1-6 3 - 12 2-8 2-8 2-8 1-6 2-8 6 - 30 2-8 2-8 3 - 12 6 - 30 5 - 20 1-4 3 - 12 5 - 20 1-4 6 - 30 1-6 1-4 1-4 1-6 3 - 12 5 - 20 Avg % per yr. 4 7 5 15 7 9 9 9 15 9 3 9 9 7 3 4 20 7 4 20 3 15 20 20 15 7 4 % Residual - Max NOTES 33 30 30 25 30 30 30 30 25 30 35 30 30 30 By percent of usage 35 33 20 30 33 20 At Comparative RCV Price 35 25 At Comparative RCV Price 20 20 At Comparative RCV Price 25 30 33

Date: 2-23-2011

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Hawaii Public Adjusters Specific Description General Description Rugs and Floor Covering Carpet - Outdoor Carpet - Runner Mat - Entry Mat - Kitchen - Work areas Mat - Bathroom Mat - Seasonal - Holiday Rug- Area - Designer Rug- Area - Standard Rug- Collectable Rug- Throw Sporting Goods - Hobby Archery - Bow - Hunting Archery - Professional Targetry Badminton Set Baseball Equipment Basketball Board - Permanent Basketball Board - Portable Bicycle- Adult - Traditional Bicycle- Child - Traditional Bicycle- Professional Style Billiard and Pool Balls Billiard and Pool Cue Stick Billiard and Pool Table Boat- Canoe Boat- Kayak Boat- Power Boat- Power Outboard Motor Boat- Row Boat- Sailing

Depreciation Tables Life Range -Years Avg % per yr. % Residual - Max NOTES

Date: 2-23-2011

1-6 1-6 1-4 1-4 1-6 1-6 3 - 12 1-6 1-4

15 15 20 20 15 15 7 15 20

25 25 20 20 25 25 30 25 At Comparative RCV Price 20

3 - 12 5 - 20 1-6 2-8 4 - 15 3 - 12 4 - 15 3 - 12 5 - 20 5 - 20 3 - 12 6 - 30 6 - 30 6 - 30 4 - 15 3 - 12 6 - 30 6 - 30

7 4 15 9 5 7 5 7 4 4 7 3 3 3 5 7 3 3

30 33 25 30 30 30 30 30 33 33 30 35 35 35 30 30 35 35

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Hawaii Public Adjusters General Description Specific Description Bowling Ball Boxing Equipment Camping Equipment - Cooking Camping Equipment - Sleeping Camping Equipment - Tent Chest - Ice - Metal - Plastic Chest - Ice - Styrofoam Firearm - High Grade Firearm - Standard Grade Fishing Equipt - Gear - Deluxe Fishing Equipt - Gear - Standard Gloves - Ball Gloves - Golf Gloves - Heavy - Outdoors Golf Club Set - Deluxe Golf Club Set - Standard Racquet Ball Equipment Roller Skates Scuba Gear Skiing Equipt. - Water Skiing Equipt. - Snow Snorkeling Gear Surfboard - Deluxe Surfboard - Stand up Surfboard - Standard Surfboard - Wind Surfing Tennis Rackets Tennis Table Valley Ball Equipment Weight Lifting Equipt. - Deluxe Weight Lifting Equipt. - Standard Work out Equipt. - non powered Work out Equipt. - powered

Depreciation Tables Life Range -Years 5 - 20 4 - 15 3 - 12 2-8 3 - 12 4 - 15 1-4 6 - 30 4 - 15 2-8 5 - 20 1-4 2-8 5 - 20 4 - 15 2-8 2-8 3 - 12 2-8 3 - 12 1-6 4 - 15 3 - 12 3 - 12 4 - 15 4 - 15 4 - 15 1-6 4 - 15 3 - 12 5 - 20 4 - 15 Avg % per yr. 4 5 7 9 7 5 20 3 5 9 4 20 9 4 5 9 9 7 9 7 15 5 7 7 5 5 5 15 5 7 4 5 % Residual - Max NOTES 33 30 30 30 30 30 20 At Comparative RCV Price 35 30 30 33 20 30 33 30 30 30 30 30 30 25 30 30 30 30 30 30 25 30 30 33 30

Date: 2-23-2011

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Hawaii Public Adjusters General Description Specific Description Telescope - Hand Telescope - Standard Telescope - Celestial - Tracking Telescope - Collector Sewing- Machine Sewing- Accessories Sewing- Materials Sewing- Patterns - Unopened Taxidermy - Mounted Item

Depreciation Tables Life Range -Years 3 - 12 4 - 15 5 - 20 5 - 20 2-8 Avg % per yr. 7 5 4 4 9 % Residual - Max NOTES 30 30 33 At Comparative RCV Price 33 30 By percent of usage At Comparative RCV Price 30

Date: 2-23-2011

2-8

Stamps Stamps - Current - US Stamps - Current - Other then US Stamps - Collection Tools Air Compressor- Portable Air Compressor- Affixed - Deluxe Tools - Manual or Hand Tools - Powered Tools - Battery Operated - > 12 v Tools - Battery Operated - > 20 v Tools - Battery Operated - < 20 v Chest - Tool - Standard Chest - Tool - Deluxe Tool Box Tools - Diagnostic - Electronic 3 - 12 5 - 20 6 - 30 4 - 15 2-8 3 - 12 4 - 15 5 - 20 6 - 30 5 - 20 5 - 20 7 4 3 5 9 7 5 4 3 4 4 30 33 35 30 30 30 30 33 35 33 33 At the Full dollar Amount At the Full Exchange Price At Comparative RCV Price

Garage and Yard Items

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Hawaii Public Adjusters General Description Specific Description Art - Lawn or Exterior - Stone Art - Lawn or Exterior - metal BBQ- Charcoal BBQ- Gas Hose Ice Chest - Designer Ice Chest - Plastic Implements - Hand Tools Ladder - Aluminum Ladder - Fiberglass Ladder - Wood Lawn Equipment - Gas > 7 HP Lawn Equipment - Electric Lawn Equipment - Gas < 7 HP Materials - Construction - Unused Outdoor Container - Storage Outdoor Shed - Metal Outdoor Shed - Non-Metal Patio - Lawn Furniture- Hard Patio - Lawn Furniture- Soft Patio Furniture - Designer Tire - New Tire - Used Vehicle Accessories - Exterior Vehicle Accessories - Interior Vehicle Spare Parts - New Vehicle Spare Parts - Rebuilt Yard Play Equipt - Fort/Gym Yard Play Equipt - Swing Set

Depreciation Tables Life Range -Years 6 - 30 4 - 15 2-8 3 - 12 1-6 4 - 15 3 - 12 5 - 20 6 - 30 5 - 20 4 - 15 3 - 12 3 - 12 4 - 15 5 - 20 4 - 15 5 - 20 4 - 15 2-8 5 - 20 Avg % per yr. 3 5 9 7 15 5 7 4 3 4 5 7 7 5 4 5 4 5 9 4 % Residual - Max NOTES 35 30 30 30 25 30 30 33 35 33 30 30 30 30 no depreciation 33 30 33 30 30 33 no depreciation By % of usable tread 3 - 12 5 - 20 3 - 12 4 - 15 3 - 12 7 4 7 5 7 30 33 no depreciation 30 30 30

Date: 2-23-2011

Toys

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Hawaii Public Adjusters General Description Specific Description Cards-Playing Dolls- Display - Collectable Dolls -Small Figurine Type Stuffed Animal - Show - Display Stuffed Animal - Standard Play Toy - Plastic Toy - Metal or Wood Toddler - preschool - Rigid Toy Toddler - preschool - Soft Toy Wheeled Riding - Plastic - Wood Wheeled Riding- Metal

Depreciation Tables Life Range -Years 1-4 1-6 5 - 20 1-6 1-6 2-8 1-6 1-4 1-4 2-8 Avg % per yr. 20 15 4 15 15 9 15 20 20 9 % Residual - Max NOTES 20 At Comparative RCV Price 25 33 25 25 30 25 20 20 30

Date: 2-23-2011

Window Coverings Blinds - Designer Blinds - Full Blade - Cloth Blinds - Mini - Custom Deluxe Blinds - Mini - Standard - Plastic Drapery - Deluxe Drapery - Designer - Custom Drapery - Rods and Hardware Drapery - Standard Shade - Roll up 4 - 15 2-8 5 - 20 3 - 12 4 - 15 5 - 20 5 - 20 3 - 12 2-8 5 9 4 7 5 4 4 7 9 30 30 33 30 30 33 33 30 30

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