Sources

Every document the current entries cite, with the entries that use it. Each value on an entry page links to the page of its source.

30 documents are cited by 89 entries. The kind of life matters: planning lives are what an owner budgets for, accounting lives are amortization periods, and neither is a measured replacement age.

Source	Kind of life	Entries
CNA e-Tool Estimated Useful Life Table U.S. Department of Housing and Urban Development Cited by Hydronic baseboard radiation, Boiler, hot water, non-condensing, Domestic water booster pump, Catch basin, Chiller, air-cooled, Chiller, water-cooled, Condensing unit, split system, Cooling tower, Curb and gutter, concrete, Curtain wall glazing, Domestic hot water recirculation pump, Automatic entrance door, Overhead door, sectional, Emergency lighting unit, Energy or heat recovery ventilator, Escalator, Exhaust fan, Exit sign, Fan coil unit, Fire alarm control panel, Portable fire extinguisher, Fire pump, Furnace, gas-fired, Generator, diesel standby, Generator, natural gas standby, Plate heat exchanger, Humidifier, steam, Exterior and site lighting, LED, Interior lighting, fluorescent, Interior lighting, LED, Panelboard, Parking lot, asphalt, Pump, base-mounted end suction, Pump, inline circulator, Roof, asphalt shingles, Roof, built-up, Roof, EPDM single-ply, Roof, metal standing seam, Roof, TPO or PVC single-ply, Rooftop unit, gas heat / DX cooling, Rooftop heat pump unit, Temperature sensor, Sewage ejector pump, Sidewalk, concrete, Sprinkler system, wet pipe, Standpipe and hose system, Stormwater management pond, Streetlight, Sump pump, Thermostat, Transformer, pad-mounted liquid-filled, Urinal, Water closet, Water heater, electric, storage tank, Water heater, gas, storage tank, Water heater, tankless gas, Window, aluminum frame, Window, vinyl frame	Planning	58
Grey Highlands: By-law No. 2026-052, Tangible Capital Asset Policy A09-F-03 Cited by Catch basin, Curb and gutter, concrete, Fire alarm control panel, Fire hydrant, Furnace, gas-fired, Parking lot, asphalt, Road surface, asphalt, Road base, granular, Road surface treatment, Roof, asphalt shingles, Roof, metal standing seam, Sidewalk, concrete, Sprinkler system, wet pipe, Streetlight, Traffic signal	Accounting	15
Kenora: AF-6-1 Tangible Capital Asset Policy (By-law 34-2026) Cited by Catch basin, Culvert, corrugated steel, Fire hydrant, Road, gravel, Road surface treatment, Sanitary manhole, Sanitary sewer, vitrified clay, Sanitary sewer, concrete, Sanitary sewer, PVC, Storm manhole, Streetlight, Traffic signal, Watermain valve, Watermain, HDPE, Watermain, PVC	Accounting	15
Meaford: By-law 2020-83, Tangible Capital Asset Policy, Appendix A Estimated Useful Lives Cited by Bridge deck, Culvert, concrete, Culvert, corrugated steel, Emergency lighting unit, Fire alarm control panel, Fire hydrant, Furnace, gas-fired, Parking lot, asphalt, Road surface treatment, Roof, asphalt shingles, Roof, metal standing seam, Sprinkler system, wet pipe, Stormwater management pond, Traffic signal	Accounting	14
The Blue Mountains: POL.COR.19.04 Tangible Capital Assets Policy Cited by Culvert, concrete, Culvert, corrugated steel, Fire alarm control panel, Fire hydrant, Furnace, gas-fired, Parking lot, asphalt, Road surface treatment, Roof, asphalt shingles, Roof, metal standing seam, Sprinkler system, wet pipe, Stormwater management pond, Streetlight, Traffic signal	Accounting	13
Kingston: Tangible Capital Assets Policy Cited by Parking lot, asphalt, Sanitary manhole, Sanitary sewer, concrete, Sanitary sewer, PVC, Sidewalk, concrete, Stormwater management pond, Streetlight, Traffic signal, Watermain valve, Watermain, cast iron, Watermain, ductile iron, Watermain, PVC	Accounting	12
Prince Edward: FIN-12 Tangible Capital Assets Policy Cited by Catch basin, Curb and gutter, concrete, Parking lot, asphalt, Road surface, asphalt, Road base, granular, Road, gravel, Road surface treatment, Sanitary manhole, Sanitary service lateral, Sidewalk, concrete, Streetlight, Watermain valve	Accounting	12
Quinte West: A09-POLICY-0034 Tangible Capital Asset Policy Cited by Curb and gutter, concrete, Fire hydrant, Road base, granular, Sanitary sewer, asbestos cement, Sanitary sewer, vitrified clay, Sanitary sewer, concrete, Sanitary sewer, PVC, Sidewalk, concrete, Stormwater management pond, Traffic signal, Watermain, concrete pressure pipe, Watermain, PVC	Accounting	12
Trent Lakes: 5.17 Capital Asset Policy Cited by Road surface, asphalt, Road base, granular, Road surface treatment, Roof, built-up, Roof, EPDM single-ply, Roof, metal standing seam, Streetlight, Traffic signal, Watermain valve	Accounting	9
Amherstburg: Tangible Capital Assets Policy, Appendix A: TCA Categories, Life Years, and Thresholds Cited by Fire hydrant, Parking lot, asphalt, Road surface, asphalt, Road, concrete pavement, Road surface treatment, Sprinkler system, wet pipe, Streetlight, Traffic signal	Accounting	8
Severn: By-law 2019-04, Corporate Policy Manual: Tangible Capital Asset Policy, Useful Life Guide Cited by Bridge deck, Catch basin, Curb and gutter, concrete, Fire hydrant, Road surface, asphalt, Road surface treatment, Sidewalk, concrete, Storm manhole	Accounting	8
Brockton: Policy F06-2009-03 Capital Asset Amortization Cited by Bridge deck, Road surface, asphalt, Road surface treatment, Sanitary sewer, concrete, Sanitary sewer, PVC, Storm sewer, concrete	Accounting	6
Chapple: Schedule A - By-law 1873: Asset Useful Life - General Guidelines Cited by Culvert, corrugated steel, Fire hydrant, Road surface, asphalt, Road, gravel, Streetlight	Accounting	5
Greater Madawaska: By-Law 21-2025 Tangible Capital Asset Policy (Finance Policy 4-02) Cited by Road surface, asphalt, Road base, granular, Road surface treatment, Traffic signal	Accounting	4
Kapuskasing: By-law No. 3103, Tangible Capital Assets Policy Cited by Culvert, concrete, Culvert, corrugated steel, Road surface treatment, Storm sewer, concrete	Accounting	4
Rainy River: F-9 Tangible Capital Assets Policy Cited by Road base, granular, Road, gravel, Road surface treatment, Streetlight	Accounting	4
Sarnia: Finance-04 Tangible Capital Asset Policy, Attachment No. 1: TCA Policy Appendix A Cited by Catch basin, Fire hydrant, Sidewalk, concrete, Streetlight	Accounting	4
Welland: FIN-001-0012 Tangible Capital Assets Policy Cited by Parking lot, asphalt, Streetlight, Traffic signal, Water service connection	Accounting	4
Orillia: 4.1.8.1 Tangible Capital Assets Policy Manual Cited by Fire hydrant, Streetlight, Traffic signal	Accounting	3
Energy Conservation Program: Energy Conservation Standards for Commercial Packaged Boilers (final rule), 85 FR 1592, January 10, 2020 U.S. Department of Energy, Office of Energy Efficiency and Renewable Energy Cited by Boiler, hot water, condensing, Boiler, steam	Planning	2
Energy Conservation Program: Energy Conservation Standards for Distribution Transformers (final rule), 89 FR 29834, April 22, 2024 U.S. Department of Energy, Office of Energy Efficiency and Renewable Energy Cited by Transformer, dry-type, Transformer, pad-mounted liquid-filled	Planning	2
Energy Conservation Program: Energy Conservation Standards for Fans and Blowers (notice of proposed rulemaking), 89 FR 3714, January 19, 2024 U.S. Department of Energy, Office of Energy Efficiency and Renewable Energy Cited by Exhaust fan, Supply or return fan	Planning	2
Purchasing Energy-Efficient Electric Chillers (web page, modified 2025-11-12) U.S. Department of Energy, Federal Energy Management Program Cited by Chiller, air-cooled, Chiller, water-cooled	Planning	2
Simcoe: POL-FIN-004 Tangible Capital Assets Policy (Schedule 3 to AUC 2026-046) Cited by Stormwater management pond, Streetlight	Accounting	2
Centre Hastings: FIN-003 Capital Asset Policy Cited by Road base, granular	Accounting	1
Energy Conservation Program: Energy Conservation Standards for Pumps (final rule), 81 FR 4368, January 26, 2016 U.S. Department of Energy, Office of Energy Efficiency and Renewable Energy Cited by Pump, base-mounted end suction	Planning	1
Energy Conservation Program: Energy Conservation Standards for Water-Source Heat Pumps (request for information), 85 FR 27929, May 12, 2020 U.S. Department of Energy, Office of Energy Efficiency and Renewable Energy Cited by Water-source heat pump	Planning	1
Energy Conservation Standards for Computer Room Air Conditioners and Air-Cooled, Three-Phase, Small Commercial Package Air Conditioning and Heating Equipment (notification of data availability and RFI), 85 FR 60642, September 25, 2020 U.S. Department of Energy, Office of Energy Efficiency and Renewable Energy Cited by Computer room air conditioner	Planning	1
Greater Napanee: By-law 2012-11, Tangible Capital Asset Policy, Appendix B Asset Useful Lives Cited by Streetlight	Accounting	1
Purchasing Energy-Efficient Boilers (web page, modified 2026-09-09) U.S. Department of Energy, Federal Energy Management Program Cited by Boiler, hot water, condensing	Planning	1

The 26 Ontario capital asset policies behind the system-level lives on component pages are listed on Municipal plans. How sources are chosen: sourcing policy.