Class life is the number of years over which an asset can be depreciated. The tax law has defined a specificclass life for each type of asset. Real Property is 39 year property, office furniture is 7 year property andautos and trucks are 5 year property.
Hanford is an important commercial and cultural center in the south central San Joaquin Valley and is the county seat of Kings County, California. It is the principal city of the Hanford-Corcoran, California Metropolitan Statistical Area (MSA Code 25260), which encompasses all of Kings County, including the cities of Hanford and Corcoran. The ZIP Code is 93230 (93232 for post office boxes).
Wallingford is an unincorporated community in Nether  Providence Township, Delaware County in Pennsylvania, United States. Founded in 1687, it is named for Wallingford, England. In 2007, Wallingford was named by Money Magazine as the 9th best place to live in the United States; two other towns in the area made the top 15. It is west of Interstate 476 (known locally as the Blue Route) and east of S. Providence Road, PA 252. Crum Creek forms the township's eastern border with Swarthmore Borough. Wallingford lies north of Chester on the southwest edge of the Philadelphia urban area. Wallingford is about 9 miles from Philadelphia proper.