{"id":"lavatory","version":"0.1.0","classification":{"uniformat":"D2010"},"names":["Lavatory and faucet"],"aliases":["sink","faucet","lav"],"service_life":{"median_years":25,"range_years":[25,25],"range_basis":"source_spread"},"pm_tasks":[],"basis":[{"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":44,"code":"BDFO","label":"Plumbing fixtures","years":25,"note":"Printed page 44. Plumbing fixtures: toilets, urinals, basins, drinking fountains. Note the separate row 'Sanitary appliances' (8 years), which under NZ Building Code usage means appliances such as dish and clothes washers, not fixtures; it is not mapped. BDFO Building fit-out (when in books separately from building cost). Printed DV 8%, SL 6%. 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/lavatory","versioned_url":"https://unfinished.one/c/lavatory/v/0.1.0","licence":"CC-BY-4.0","citation":"unfinished.one (2026). Lavatory and faucet, v0.1.0. https://unfinished.one/c/lavatory/v/0.1.0"}