{"id":"ice-plant-compressor","version":"0.2.0","classification":{"uniformat":"D3030"},"names":["Ice plant compressor"],"aliases":["refrigeration compressor","arena compressor","NH3 compressor","ammonia compressor"],"service_life":{"median_years":20,"range_years":[20,25],"range_basis":"source_spread"},"pm_tasks":[],"basis":[{"type":"public_document","life_type":"accounting","title":"Amherstburg: Tangible Capital Assets Policy, Appendix A: TCA Categories, Life Years, and Thresholds","url":"https://media-001-ca.cdn.govstack.com/amherstburg-006-ca/media/vjvhyh1g/2026-08-10-tangible-capital-assets-policy-rm.pdf","page":8,"label":"Arena - Air Conditioner, Brine Chillers, Compressors, Dehumidifiers","years":20,"note":"Capital asset policy (amortization period). Approved on text check: the label and value were found on the cited page. Both rows give one life for several arena items, compressors among them."},{"type":"public_document","life_type":"accounting","title":"Orillia: 4.1.8.1 Tangible Capital Assets Policy Manual","url":"https://orillia.civicweb.net/document/366955/","page":19,"label":"Arena - Condenser/refrigeration, compressor, HVAC, heating units","years":25,"note":"Capital asset policy (amortization period). Approved on text check: the label and value were found on the cited page."},{"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":52,"code":"REFR","label":"Compressors (for refrigeration, 15kw and above)","years":20,"note":"Printed page 52. Refrigeration compressors 15 kW and above (ice plant compressors are in this class). Refrigeration category. Printed DV 10%, SL 7%. 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/ice-plant-compressor","versioned_url":"https://unfinished.one/c/ice-plant-compressor/v/0.2.0","licence":"CC-BY-4.0","citation":"unfinished.one (2026). Ice plant compressor, v0.2.0. https://unfinished.one/c/ice-plant-compressor/v/0.2.0"}