An essential tool for financial planning and audit compliance that defines the productive period of typical health care capital assets before they become obsolete or need to be replaced. It meets the needs of financial professionals responsible for administering and documenting capital investments. This new edition contains updated information on hundreds of items found in previous editions and includes 85 new that reflect recent technological developments. It provides life-span estimates for the major equipment and other capital asset investments found in hospitals, health systems, physician group practice and physician offices. This book can save organizations immeasurable time and reduce the risk of reimbursement questions arising from the assigned life of a capital asset.