{"id":"lighting-fluorescent","version":"0.2.0","classification":{"uniformat":"D5020"},"names":["Interior lighting, fluorescent"],"aliases":["T8","T5","fluorescent fixture"],"service_life":{"median_years":25,"range_years":[10,30],"range_basis":"source_spread"},"pm_tasks":[{"task":"Inspect fixtures and controls for dirt, degraded lenses and faulty controls","frequency":"P6M","reference":"Operations & Maintenance Best Practices: A Guide to Achieving Operational Efficiency, Release 3.0","url":"https://www.energy.gov/sites/default/files/2020/04/f74/omguide_complete_w-eo-disclaimer.pdf","page":284,"checklist":"9.12.6 Lighting Checklist"}],"basis":[{"type":"public_document","life_type":"planning","title":"CNA e-Tool Estimated Useful Life Table","by":"U.S. Department of Housing and Urban Development","url":"https://www.hud.gov/sites/documents/eul_for_cna_e_tool.pdf","page":14,"code":"HUD CNA 3.4.4.3.3","label":"Lighting- interior common space","years":[25,30],"note":"Family properties 25 years, elderly 30. US multifamily housing. HUD's row is interior common-space lighting and does not name the lamp technology."},{"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":"Light fittings","years":10,"note":"Printed page 43. Light fittings, lamp type not stated; building fit-out so interior. 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."],"contributors":["unfinished.one editors"],"last_reviewed":"2026-10-22","canonical_url":"https://unfinished.one/c/lighting-fluorescent","versioned_url":"https://unfinished.one/c/lighting-fluorescent/v/0.2.0","licence":"CC-BY-4.0","citation":"unfinished.one (2026). Interior lighting, fluorescent, v0.2.0. https://unfinished.one/c/lighting-fluorescent/v/0.2.0"}