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Estimated Useful Lives of Depreciable Lodging Assets Aircraft & watercraft, buildings & structures, exterior improvements, motorized vehicles, lawncare, communications, agriculture and furniture fixtures & equipment are just a few of the asset classes analyzed within this guide. Viewed in the broadest terms, this guide is a tool to assist in the calculation of estimated remaining useful lives of tangible assets. This guide not only estimates the high / low life range of over 5,000 fixed and movable assets but also address, what the Author refers to as the Lodging Dilemma , the reality that better quality assets may have a shorter estimated useful life then lesser quality assets when analyzing the various property types within the Lodging industry. ....