{"id":"ductless-split","version":"0.1.0","classification":{"uniformat":"D3050"},"names":["Ductless mini-split heat pump"],"aliases":["mini split","ductless split","DMS"],"service_life":{"median_years":12.5,"range_years":[10,15],"range_basis":"source_spread"},"pm_tasks":[],"basis":[{"type":"public_document","life_type":"design","title":"Design standards: employer's requirements – Technical Manual (ER-DFE-XX-XX-T-X-0201, revision A-C01)","by":"Department for Education (England)","url":"https://assets.publishing.service.gov.uk/media/6971f649d8adeaf266040501/ER-DFE-XX-XX-T-X-0201-Technical_Manual-A-C01.pdf","page":238,"code":"5.4.4","label":"Air source heat pumps: 15 years","years":15,"note":"Printed page 238. Air source heat pumps, type not stated; in UK schools these are often air-to-water units for wet heating, so the match to air-to-air splits and rooftop units is loose. Minimum life expectancy (design requirement) for DfE-funded school buildings. Minimum design requirements placed on contractors for school buildings, not observed replacement ages. Section 5.1.4 (sanitaryware) refers to CIBSE Guide M Appendix 12.A1 'in general'."},{"type":"public_document","life_type":"accounting","title":"General depreciation rates (IR265), July 2021","by":"Inland Revenue (Te Tari Taake), New Zealand","url":"https://www.ird.govt.nz/-/media/project/ir/home/documents/forms-and-guides/ir200---ir299/ir265/ir265-2021.pdf","page":43,"code":"BDFO","label":"Air conditioners (split system)","years":10,"note":"Printed page 43. Split-system air conditioners. In New Zealand this class is dominated by ductless wall/ceiling splits; also covers ducted split condensing units. BDFO Building fit-out (when in books separately from building cost). Printed DV 20%, SL 13.5%. Tax depreciation lives set by the Commissioner of Inland Revenue for New Zealand income tax, not engineering or asset-management lives; they are banded and often short (e.g. reticulation piping 25 years). The July 2021 edition was the newest PDF reachable; the online Depreciation Rate Finder may hold later determinations."}],"confidence":{"grade":"C","sample_size":null},"open_questions":["Every source here is a published planning, design or accounting life. None is observed replacement data.","No preventive maintenance tasks are sourced yet."],"contributors":["unfinished.one editors"],"last_reviewed":"2026-10-22","canonical_url":"https://unfinished.one/c/ductless-split","versioned_url":"https://unfinished.one/c/ductless-split/v/0.1.0","licence":"CC-BY-4.0","citation":"unfinished.one (2026). Ductless mini-split heat pump, v0.1.0. https://unfinished.one/c/ductless-split/v/0.1.0"}