{
  "dataset": {
    "name": "Restaurant Equipment Service-Life and Warranty Crosswalk",
    "version": "2026-07-29",
    "verified_date": "2026-07-28",
    "record_count": 87,
    "sha256_csv": "4c839534c5b86ab012560c152fa3c0abc86f4f8d89f6cb6376a3034840303eb7",
    "publisher": "Memphis Restaurant Equipment Repair Research",
    "url": "https://memphisrestaurantequipmentrepair.com/research/restaurant-equipment-lifespan-chart/"
  },
  "benchmarks": [
    {
      "record_id": "ASA-REST-001",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Cookware and small appliances",
      "source_scope": "Cookware and small appliances, including blenders, food processors, grills, and toasters",
      "years_low": "3",
      "years_high": "6",
      "benchmark_display": "3–6",
      "benchmark_type": "Estimated normal useful life range",
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      "source_document": "Estimated Normal Useful Life Study, Version 1/24",
      "source_date": "2024-01",
      "source_status": "Published professional appraisal study",
      "source_url": "https://www.appraisers.org/docs/default-source/16---member-resources/mtsc-normal-useful-life-study-update-2024.pdf",
      "status_source_url": "",
      "source_label": "ASA, Jan. 2024",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
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      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
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      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Qualitative appraisal guidance; not an observed failure distribution, warranty, or tax recovery period."
    },
    {
      "record_id": "ASA-REST-002",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Coffee-making machines",
      "source_scope": "Coffee-making machines in the ASA restaurant and bar equipment table",
      "years_low": "5",
      "years_high": "8",
      "benchmark_display": "5–8",
      "benchmark_type": "Estimated normal useful life range",
      "source_organization": "American Society of Appraisers",
      "source_document": "Estimated Normal Useful Life Study, Version 1/24",
      "source_date": "2024-01",
      "source_status": "Published professional appraisal study",
      "source_url": "https://www.appraisers.org/docs/default-source/16---member-resources/mtsc-normal-useful-life-study-update-2024.pdf",
      "status_source_url": "",
      "source_label": "ASA, Jan. 2024",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
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      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Qualitative appraisal guidance; not an observed failure distribution, warranty, or tax recovery period."
    },
    {
      "record_id": "ASA-REST-003",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Dishwashers",
      "source_scope": "Dishwashers in the ASA restaurant and bar equipment table",
      "years_low": "5",
      "years_high": "8",
      "benchmark_display": "5–8",
      "benchmark_type": "Estimated normal useful life range",
      "source_organization": "American Society of Appraisers",
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      "source_date": "2024-01",
      "source_status": "Published professional appraisal study",
      "source_url": "https://www.appraisers.org/docs/default-source/16---member-resources/mtsc-normal-useful-life-study-update-2024.pdf",
      "status_source_url": "",
      "source_label": "ASA, Jan. 2024",
      "warranty_manufacturer": "",
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      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
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      "valuation_tax_year": "",
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      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Qualitative appraisal guidance; not an observed failure distribution, warranty, or tax recovery period."
    },
    {
      "record_id": "ASA-REST-004",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Audio-visual equipment",
      "source_scope": "Televisions and entertainment systems in the ASA restaurant and bar equipment table",
      "years_low": "5",
      "years_high": "8",
      "benchmark_display": "5–8",
      "benchmark_type": "Estimated normal useful life range",
      "source_organization": "American Society of Appraisers",
      "source_document": "Estimated Normal Useful Life Study, Version 1/24",
      "source_date": "2024-01",
      "source_status": "Published professional appraisal study",
      "source_url": "https://www.appraisers.org/docs/default-source/16---member-resources/mtsc-normal-useful-life-study-update-2024.pdf",
      "status_source_url": "",
      "source_label": "ASA, Jan. 2024",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Qualitative appraisal guidance; not an observed failure distribution, warranty, or tax recovery period."
    },
    {
      "record_id": "ASA-REST-005",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Chairs, tables, floor coverings, and menu boards",
      "source_scope": "Restaurant chairs, tables, floor coverings, and menu boards",
      "years_low": "5",
      "years_high": "8",
      "benchmark_display": "5–8",
      "benchmark_type": "Estimated normal useful life range",
      "source_organization": "American Society of Appraisers",
      "source_document": "Estimated Normal Useful Life Study, Version 1/24",
      "source_date": "2024-01",
      "source_status": "Published professional appraisal study",
      "source_url": "https://www.appraisers.org/docs/default-source/16---member-resources/mtsc-normal-useful-life-study-update-2024.pdf",
      "status_source_url": "",
      "source_label": "ASA, Jan. 2024",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Qualitative appraisal guidance; not an observed failure distribution, warranty, or tax recovery period."
    },
    {
      "record_id": "ASA-REST-006",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Burners",
      "source_scope": "Burners in the ASA restaurant and bar equipment table",
      "years_low": "8",
      "years_high": "10",
      "benchmark_display": "8–10",
      "benchmark_type": "Estimated normal useful life range",
      "source_organization": "American Society of Appraisers",
      "source_document": "Estimated Normal Useful Life Study, Version 1/24",
      "source_date": "2024-01",
      "source_status": "Published professional appraisal study",
      "source_url": "https://www.appraisers.org/docs/default-source/16---member-resources/mtsc-normal-useful-life-study-update-2024.pdf",
      "status_source_url": "",
      "source_label": "ASA, Jan. 2024",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Qualitative appraisal guidance; not an observed failure distribution, warranty, or tax recovery period."
    },
    {
      "record_id": "ASA-REST-007",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Commercial cooking appliances",
      "source_scope": "Commercial cooking appliances as a grouped ASA restaurant category",
      "years_low": "8",
      "years_high": "10",
      "benchmark_display": "8–10",
      "benchmark_type": "Estimated normal useful life range",
      "source_organization": "American Society of Appraisers",
      "source_document": "Estimated Normal Useful Life Study, Version 1/24",
      "source_date": "2024-01",
      "source_status": "Published professional appraisal study",
      "source_url": "https://www.appraisers.org/docs/default-source/16---member-resources/mtsc-normal-useful-life-study-update-2024.pdf",
      "status_source_url": "",
      "source_label": "ASA, Jan. 2024",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Qualitative appraisal guidance; not an observed failure distribution, warranty, or tax recovery period."
    },
    {
      "record_id": "ASA-REST-008",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Hot-food display equipment",
      "source_scope": "Hot-food display equipment in the ASA restaurant and bar equipment table",
      "years_low": "8",
      "years_high": "10",
      "benchmark_display": "8–10",
      "benchmark_type": "Estimated normal useful life range",
      "source_organization": "American Society of Appraisers",
      "source_document": "Estimated Normal Useful Life Study, Version 1/24",
      "source_date": "2024-01",
      "source_status": "Published professional appraisal study",
      "source_url": "https://www.appraisers.org/docs/default-source/16---member-resources/mtsc-normal-useful-life-study-update-2024.pdf",
      "status_source_url": "",
      "source_label": "ASA, Jan. 2024",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Qualitative appraisal guidance; not an observed failure distribution, warranty, or tax recovery period."
    },
    {
      "record_id": "ASA-REST-009",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Ice-making machines",
      "source_scope": "Ice-making machines in the ASA restaurant and bar equipment table",
      "years_low": "8",
      "years_high": "10",
      "benchmark_display": "8–10",
      "benchmark_type": "Estimated normal useful life range",
      "source_organization": "American Society of Appraisers",
      "source_document": "Estimated Normal Useful Life Study, Version 1/24",
      "source_date": "2024-01",
      "source_status": "Published professional appraisal study",
      "source_url": "https://www.appraisers.org/docs/default-source/16---member-resources/mtsc-normal-useful-life-study-update-2024.pdf",
      "status_source_url": "",
      "source_label": "ASA, Jan. 2024",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Qualitative appraisal guidance; not an observed failure distribution, warranty, or tax recovery period."
    },
    {
      "record_id": "ASA-REST-010",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Bars, service counters, and prep benches",
      "source_scope": "Bars and service counters; preparation benches",
      "years_low": "10",
      "years_high": "15",
      "benchmark_display": "10–15",
      "benchmark_type": "Estimated normal useful life range",
      "source_organization": "American Society of Appraisers",
      "source_document": "Estimated Normal Useful Life Study, Version 1/24",
      "source_date": "2024-01",
      "source_status": "Published professional appraisal study",
      "source_url": "https://www.appraisers.org/docs/default-source/16---member-resources/mtsc-normal-useful-life-study-update-2024.pdf",
      "status_source_url": "",
      "source_label": "ASA, Jan. 2024",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Qualitative appraisal guidance; not an observed failure distribution, warranty, or tax recovery period."
    },
    {
      "record_id": "ASA-REST-011",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Beer and beverage dispensing systems",
      "source_scope": "Beer and beverage dispensing systems",
      "years_low": "10",
      "years_high": "15",
      "benchmark_display": "10–15",
      "benchmark_type": "Estimated normal useful life range",
      "source_organization": "American Society of Appraisers",
      "source_document": "Estimated Normal Useful Life Study, Version 1/24",
      "source_date": "2024-01",
      "source_status": "Published professional appraisal study",
      "source_url": "https://www.appraisers.org/docs/default-source/16---member-resources/mtsc-normal-useful-life-study-update-2024.pdf",
      "status_source_url": "",
      "source_label": "ASA, Jan. 2024",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Qualitative appraisal guidance; not an observed failure distribution, warranty, or tax recovery period."
    },
    {
      "record_id": "ASA-REST-012",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Refrigeration equipment",
      "source_scope": "Chillers, refrigeration cabinets, and freezers in the ASA restaurant table",
      "years_low": "10",
      "years_high": "15",
      "benchmark_display": "10–15",
      "benchmark_type": "Estimated normal useful life range",
      "source_organization": "American Society of Appraisers",
      "source_document": "Estimated Normal Useful Life Study, Version 1/24",
      "source_date": "2024-01",
      "source_status": "Published professional appraisal study",
      "source_url": "https://www.appraisers.org/docs/default-source/16---member-resources/mtsc-normal-useful-life-study-update-2024.pdf",
      "status_source_url": "",
      "source_label": "ASA, Jan. 2024",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Qualitative appraisal guidance; not an observed failure distribution, warranty, or tax recovery period."
    },
    {
      "record_id": "FEMP-OVEN-001",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Convection oven examples",
      "source_scope": "Half-size electric and full-size gas convection-oven examples in FEMP lifetime-energy-cost tables",
      "years_low": "12",
      "years_high": "12",
      "benchmark_display": "12",
      "benchmark_type": "Federal life-cycle-cost horizon",
      "source_organization": "U.S. Department of Energy, Federal Energy Management Program",
      "source_document": "Purchasing Energy-Efficient Commercial Ovens",
      "source_date": "2023-11",
      "source_status": "Current FEMP acquisition guidance",
      "source_url": "https://www.energy.gov/cmei/femp/purchasing-energy-efficient-commercial-ovens",
      "status_source_url": "",
      "source_label": "DOE FEMP, Nov. 2023",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "A 12-year calculation horizon shown in the examples; not a measured population average for every commercial oven."
    },
    {
      "record_id": "FEMP-FRYER-001",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Open deep-fat fryer examples",
      "source_scope": "Standard 14-inch electric and 18-inch large-vat gas open deep-fat fryer examples",
      "years_low": "12",
      "years_high": "12",
      "benchmark_display": "12",
      "benchmark_type": "Assumed product life in federal cost model",
      "source_organization": "U.S. Department of Energy, Federal Energy Management Program",
      "source_document": "Purchasing Energy-Efficient Commercial Fryers",
      "source_date": "2023-12",
      "source_status": "Current FEMP acquisition guidance",
      "source_url": "https://www.energy.gov/cmei/femp/purchasing-energy-efficient-commercial-fryers",
      "status_source_url": "",
      "source_label": "DOE FEMP, Dec. 2023",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Pressure and specialty fryers and units outside the stated scopes are excluded."
    },
    {
      "record_id": "FEMP-STEAM-001",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Pressureless steam cooker",
      "source_scope": "Three-pan pressureless steam cooker; 50 lb/day; 4 hours/day; 250 days/year",
      "years_low": "12",
      "years_high": "12",
      "benchmark_display": "12",
      "benchmark_type": "Assumed product life in federal cost model",
      "source_organization": "U.S. Department of Energy, Federal Energy Management Program",
      "source_document": "Purchasing Energy-Efficient Commercial Steam Cookers",
      "source_date": "2023-11",
      "source_status": "Current FEMP acquisition guidance",
      "source_url": "https://www.energy.gov/cmei/femp/purchasing-energy-efficient-commercial-steam-cookers",
      "status_source_url": "",
      "source_label": "DOE FEMP, Nov. 2023",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Steam tables and kettle steamers are outside the acquisition scope."
    },
    {
      "record_id": "FEMP-DISH-001",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Stationary single-tank door-type dishwasher",
      "source_scope": "High-temperature stationary single-tank door-type machine; 280 racks/day; 365 days/year",
      "years_low": "15",
      "years_high": "15",
      "benchmark_display": "15",
      "benchmark_type": "Average commercial dishwasher life used in federal utility-cost model",
      "source_organization": "U.S. Department of Energy, Federal Energy Management Program",
      "source_document": "Purchasing Energy-Efficient Commercial Dishwashers",
      "source_date": "2023-12",
      "source_status": "Current FEMP acquisition guidance",
      "source_url": "https://www.energy.gov/cmei/femp/purchasing-energy-efficient-commercial-dishwashers",
      "status_source_url": "",
      "source_label": "DOE FEMP, Dec. 2023",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
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      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Scope-specific model input, not a universal dishwasher failure age."
    },
    {
      "record_id": "FEMP-GRIDDLE-001",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Electric flat-plate griddle",
      "source_scope": "36 × 24-inch thermostatically controlled flat-plate electric griddle; 8 hours/day; 250 days/year; 100 lb/day",
      "years_low": "12",
      "years_high": "12",
      "benchmark_display": "12",
      "benchmark_type": "Assumed product life in federal cost model",
      "source_organization": "U.S. Department of Energy, Federal Energy Management Program",
      "source_document": "Purchasing Energy-Efficient Commercial Griddles",
      "source_date": "2023-12",
      "source_status": "Current FEMP acquisition guidance",
      "source_url": "https://www.energy.gov/cmei/femp/purchasing-energy-efficient-commercial-griddles",
      "status_source_url": "",
      "source_label": "DOE FEMP, Dec. 2023",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
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      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Manually controlled griddles and fry-top ranges are outside the page’s stated scope."
    },
    {
      "record_id": "FEMP-HOLD-001",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Hot-food holding cabinet",
      "source_scope": "15-cubic-foot cabinet; 9 hours/day; 365 days/year",
      "years_low": "12",
      "years_high": "12",
      "benchmark_display": "12",
      "benchmark_type": "Assumed equipment life in federal cost model",
      "source_organization": "U.S. Department of Energy, Federal Energy Management Program",
      "source_document": "Purchasing Energy-Efficient Hot-Food Holding Cabinets",
      "source_date": "2023-12",
      "source_status": "Current FEMP acquisition guidance",
      "source_url": "https://www.energy.gov/cmei/femp/purchasing-energy-efficient-hot-food-holding-cabinets",
      "status_source_url": "",
      "source_label": "DOE FEMP, Dec. 2023",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Cook-and-hold, proofing, transparent merchandiser, and drawer-warmer units are excluded."
    },
    {
      "record_id": "FEMP-REFRIG-001",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Vertical solid-door refrigerator",
      "source_scope": "Typical 24-cubic-foot vertical solid-door commercial refrigerator operating year-round",
      "years_low": "12",
      "years_high": "12",
      "benchmark_display": "12",
      "benchmark_type": "Assumed product life in federal cost model",
      "source_organization": "U.S. Department of Energy, Federal Energy Management Program",
      "source_document": "Purchasing Energy-Efficient Commercial Refrigerators and Freezers",
      "source_date": "2023-11",
      "source_status": "Current FEMP acquisition guidance",
      "source_url": "https://www.energy.gov/cmei/femp/purchasing-energy-efficient-commercial-refrigerators-and-freezers",
      "status_source_url": "",
      "source_label": "DOE FEMP, Nov. 2023",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
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      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
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      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Scope-specific acquisition model, not a universal life for every cabinet or walk-in system."
    },
    {
      "record_id": "TX-FOOD-001",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Combination oven",
      "source_scope": "Combination ovens covered by the Texas food-service measure",
      "years_low": "12",
      "years_high": "12",
      "benchmark_display": "12",
      "benchmark_type": "Effective useful life adopted for energy-program savings accounting",
      "source_organization": "Public Utility Commission of Texas",
      "source_document": "Texas Technical Reference Manual, Version 13.0, Volume 3: Nonresidential Measures, Program Year 2026",
      "source_date": "2025-11",
      "source_status": "Current Program Year 2026 technical reference manual",
      "source_url": "https://texasefficiency.com/wp-content/uploads/2025/11/trm13v3.pdf",
      "status_source_url": "",
      "source_label": "Texas TRM PY2026, Nov. 2025",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
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      "comparison_benchmark_years": "",
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      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Program value for savings accounting; not an observed physical failure age."
    },
    {
      "record_id": "TX-FOOD-002",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Electric convection oven",
      "source_scope": "Electric convection ovens covered by the Texas food-service measure",
      "years_low": "12",
      "years_high": "12",
      "benchmark_display": "12",
      "benchmark_type": "Effective useful life adopted for energy-program savings accounting",
      "source_organization": "Public Utility Commission of Texas",
      "source_document": "Texas Technical Reference Manual, Version 13.0, Volume 3: Nonresidential Measures, Program Year 2026",
      "source_date": "2025-11",
      "source_status": "Current Program Year 2026 technical reference manual",
      "source_url": "https://texasefficiency.com/wp-content/uploads/2025/11/trm13v3.pdf",
      "status_source_url": "",
      "source_label": "Texas TRM PY2026, Nov. 2025",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
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      "comparison_benchmark_years": "",
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      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Program value for savings accounting; not an observed physical failure age."
    },
    {
      "record_id": "TX-FOOD-003",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Electric deck oven",
      "source_scope": "Electric deck ovens covered by the Texas food-service measure",
      "years_low": "12",
      "years_high": "12",
      "benchmark_display": "12",
      "benchmark_type": "Effective useful life adopted for energy-program savings accounting",
      "source_organization": "Public Utility Commission of Texas",
      "source_document": "Texas Technical Reference Manual, Version 13.0, Volume 3: Nonresidential Measures, Program Year 2026",
      "source_date": "2025-11",
      "source_status": "Current Program Year 2026 technical reference manual",
      "source_url": "https://texasefficiency.com/wp-content/uploads/2025/11/trm13v3.pdf",
      "status_source_url": "",
      "source_label": "Texas TRM PY2026, Nov. 2025",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
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      "comparison_benchmark_years": "",
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      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Program value for savings accounting; not an observed physical failure age."
    },
    {
      "record_id": "TX-FOOD-004",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Dishwasher, undercounter",
      "source_scope": "Undercounter commercial dishwasher",
      "years_low": "10",
      "years_high": "10",
      "benchmark_display": "10",
      "benchmark_type": "ENERGY STAR calculator equipment lifetime adopted in the Texas TRM",
      "source_organization": "Public Utility Commission of Texas",
      "source_document": "Texas Technical Reference Manual, Version 13.0, Volume 3: Nonresidential Measures, Program Year 2026",
      "source_date": "2025-11",
      "source_status": "Current Program Year 2026 technical reference manual",
      "source_url": "https://texasefficiency.com/wp-content/uploads/2025/11/trm13v3.pdf",
      "status_source_url": "",
      "source_label": "Texas TRM PY2026, Nov. 2025",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
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      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
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      "coverage_ratio": "",
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      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Program value for savings accounting; not an observed physical failure age."
    },
    {
      "record_id": "TX-FOOD-005",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Dishwasher, stationary single-tank door",
      "source_scope": "Stationary single-tank door commercial dishwasher",
      "years_low": "15",
      "years_high": "15",
      "benchmark_display": "15",
      "benchmark_type": "ENERGY STAR calculator equipment lifetime adopted in the Texas TRM",
      "source_organization": "Public Utility Commission of Texas",
      "source_document": "Texas Technical Reference Manual, Version 13.0, Volume 3: Nonresidential Measures, Program Year 2026",
      "source_date": "2025-11",
      "source_status": "Current Program Year 2026 technical reference manual",
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      "status_source_url": "",
      "source_label": "Texas TRM PY2026, Nov. 2025",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
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      "comparison_benchmark_years": "",
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      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
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      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Program value for savings accounting; not an observed physical failure age."
    },
    {
      "record_id": "TX-FOOD-006",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Dishwasher, single-tank conveyor",
      "source_scope": "Single-tank conveyor commercial dishwasher",
      "years_low": "20",
      "years_high": "20",
      "benchmark_display": "20",
      "benchmark_type": "ENERGY STAR calculator equipment lifetime adopted in the Texas TRM",
      "source_organization": "Public Utility Commission of Texas",
      "source_document": "Texas Technical Reference Manual, Version 13.0, Volume 3: Nonresidential Measures, Program Year 2026",
      "source_date": "2025-11",
      "source_status": "Current Program Year 2026 technical reference manual",
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      "status_source_url": "",
      "source_label": "Texas TRM PY2026, Nov. 2025",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
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      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
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      "comparison_benchmark_years": "",
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      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Program value for savings accounting; not an observed physical failure age."
    },
    {
      "record_id": "TX-FOOD-007",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Dishwasher, multiple-tank conveyor",
      "source_scope": "Multiple-tank conveyor commercial dishwasher",
      "years_low": "20",
      "years_high": "20",
      "benchmark_display": "20",
      "benchmark_type": "ENERGY STAR calculator equipment lifetime adopted in the Texas TRM",
      "source_organization": "Public Utility Commission of Texas",
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      "source_status": "Current Program Year 2026 technical reference manual",
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      "status_source_url": "",
      "source_label": "Texas TRM PY2026, Nov. 2025",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
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      "warranty_labor_years": "",
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      "verified_date": "2026-07-28",
      "notes": "Program value for savings accounting; not an observed physical failure age."
    },
    {
      "record_id": "TX-FOOD-008",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Dishwasher, pot, pan, and utensil",
      "source_scope": "Pot, pan, and utensil commercial dishwasher",
      "years_low": "10",
      "years_high": "10",
      "benchmark_display": "10",
      "benchmark_type": "ENERGY STAR calculator equipment lifetime adopted in the Texas TRM",
      "source_organization": "Public Utility Commission of Texas",
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      "source_status": "Current Program Year 2026 technical reference manual",
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      "status_source_url": "",
      "source_label": "Texas TRM PY2026, Nov. 2025",
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      "verified_date": "2026-07-28",
      "notes": "Program value for savings accounting; not an observed physical failure age."
    },
    {
      "record_id": "TX-FOOD-009",
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      "table_number": "1",
      "equipment_category": "Electric griddle",
      "source_scope": "Electric griddle covered by the Texas food-service measure",
      "years_low": "12",
      "years_high": "12",
      "benchmark_display": "12",
      "benchmark_type": "Effective useful life adopted for energy-program savings accounting",
      "source_organization": "Public Utility Commission of Texas",
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      "source_label": "Texas TRM PY2026, Nov. 2025",
      "warranty_manufacturer": "",
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      "verified_date": "2026-07-28",
      "notes": "Program value for savings accounting; not an observed physical failure age."
    },
    {
      "record_id": "TX-FOOD-010",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Electric fryer",
      "source_scope": "Electric fryer covered by the Texas food-service measure",
      "years_low": "12",
      "years_high": "12",
      "benchmark_display": "12",
      "benchmark_type": "Effective useful life adopted for energy-program savings accounting",
      "source_organization": "Public Utility Commission of Texas",
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      "warranty_manufacturer": "",
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      "warranty_component_years": "",
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      "verified_date": "2026-07-28",
      "notes": "Program value for savings accounting; not an observed physical failure age."
    },
    {
      "record_id": "TX-FOOD-011",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Electric steam cooker",
      "source_scope": "Electric steam cooker covered by the Texas food-service measure",
      "years_low": "12",
      "years_high": "12",
      "benchmark_display": "12",
      "benchmark_type": "Effective useful life adopted for energy-program savings accounting",
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      "record_id": "TX-FOOD-012",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Contact conveyor toaster",
      "source_scope": "Contact conveyor toaster; the TRM assigns a proxy EUL from electric convection ovens",
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      "notes": "Proxy value; not a measured toaster retirement age."
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    {
      "record_id": "TX-FOOD-013",
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      "table_number": "1",
      "equipment_category": "Radiant conveyor toaster",
      "source_scope": "Radiant conveyor toaster; the TRM assigns a proxy EUL from electric convection ovens",
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      "notes": "Proxy value; not a measured toaster retirement age."
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    {
      "record_id": "TX-FOOD-014",
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      "table_number": "1",
      "equipment_category": "Hot-food holding cabinet",
      "source_scope": "Hot-food holding cabinet covered by the Texas food-service measure",
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      "benchmark_type": "Effective useful life adopted for energy-program savings accounting",
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      "notes": "Program value for savings accounting; not an observed physical failure age."
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    {
      "record_id": "TX-FOOD-015",
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      "table_number": "1",
      "equipment_category": "Refrigerated chef base",
      "source_scope": "Commercial refrigerated chef base covered by the Texas measure",
      "years_low": "12",
      "years_high": "12",
      "benchmark_display": "12",
      "benchmark_type": "ENERGY STAR calculator equipment lifetime adopted in the Texas TRM",
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      "verified_date": "2026-07-28",
      "notes": "Program value for savings accounting; not an observed physical failure age."
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    {
      "record_id": "TX-FOOD-016",
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      "table_number": "1",
      "equipment_category": "Automatic ice maker",
      "source_scope": "Automatic commercial ice maker covered by the Texas food-service measure",
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      "benchmark_type": "Effective useful life adopted for energy-program savings accounting",
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      "notes": "Program value for savings accounting; not an observed physical failure age."
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    {
      "record_id": "TX-FOOD-017",
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      "table_number": "1",
      "equipment_category": "Induction cooktop",
      "source_scope": "Commercial induction cooktop covered by the Texas food-service measure",
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      "benchmark_type": "Effective useful life adopted for energy-program savings accounting",
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      "notes": "Program value for savings accounting; not an observed physical failure age."
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    {
      "record_id": "TX-FOOD-018",
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      "table_number": "1",
      "equipment_category": "Induction soup well",
      "source_scope": "Induction soup well; the TRM assigns a proxy EUL from hot-food holding cabinets",
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      "benchmark_display": "12",
      "benchmark_type": "TRM-assigned effective useful life using a stated proxy",
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      "verified_date": "2026-07-28",
      "notes": "Proxy value; not a measured soup-well retirement age."
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    {
      "record_id": "TX-FOOD-019",
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      "table_number": "1",
      "equipment_category": "Kitchen exhaust demand-control ventilation",
      "source_scope": "Variable-frequency-drive demand-control ventilation for commercial kitchen exhaust",
      "years_low": "15",
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      "benchmark_display": "15",
      "benchmark_type": "Effective useful life adopted for energy-program savings accounting",
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      "notes": "Program value for savings accounting; not an observed physical failure age."
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    {
      "record_id": "TX-FOOD-020",
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      "table_number": "1",
      "equipment_category": "Pre-rinse spray valve",
      "source_scope": "Commercial pre-rinse spray valve measure",
      "years_low": "5",
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      "benchmark_display": "5",
      "benchmark_type": "Effective useful life adopted for energy-program savings accounting",
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    {
      "record_id": "TX-FOOD-021",
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      "table_number": "1",
      "equipment_category": "Vacuum-sealing and packaging machine",
      "source_scope": "Commercial vacuum-sealing and packaging machine measure",
      "years_low": "10",
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      "benchmark_display": "10",
      "benchmark_type": "Effective useful life adopted for energy-program savings accounting",
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    {
      "record_id": "TX-FOOD-022",
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      "benchmark_type": "Effective useful life adopted for energy-program savings accounting",
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      "record_id": "TX-REFRIG-001",
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      "source_scope": "Controls for refrigerated display-case anti-sweat door heaters",
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    {
      "record_id": "TX-REFRIG-002",
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      "table_number": "1",
      "equipment_category": "ECM evaporator fan motor",
      "source_scope": "Electronically commutated evaporator fan motor measure",
      "years_low": "15",
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    {
      "record_id": "TX-REFRIG-003",
      "record_type": "benchmark",
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      "equipment_category": "Electronic defrost controls",
      "source_scope": "Electronic defrost control measure",
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      "notes": "Program value for savings accounting; not an observed physical failure age."
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    {
      "record_id": "TX-REFRIG-004",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Evaporator fan controls",
      "source_scope": "Evaporator fan-control measure",
      "years_low": "16",
      "years_high": "16",
      "benchmark_display": "16",
      "benchmark_type": "Effective useful life adopted for energy-program savings accounting",
      "source_organization": "Public Utility Commission of Texas",
      "source_document": "Texas Technical Reference Manual, Version 13.0, Volume 3: Nonresidential Measures, Program Year 2026",
      "source_date": "2025-11",
      "source_status": "Current Program Year 2026 technical reference manual",
      "source_url": "https://texasefficiency.com/wp-content/uploads/2025/11/trm13v3.pdf",
      "status_source_url": "",
      "source_label": "Texas TRM PY2026, Nov. 2025",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Program value for savings accounting; not an observed physical failure age."
    },
    {
      "record_id": "TX-REFRIG-005",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Display-case night covers",
      "source_scope": "Night-cover measure for open refrigerated display cases",
      "years_low": "5",
      "years_high": "5",
      "benchmark_display": "5",
      "benchmark_type": "Effective useful life adopted for energy-program savings accounting",
      "source_organization": "Public Utility Commission of Texas",
      "source_document": "Texas Technical Reference Manual, Version 13.0, Volume 3: Nonresidential Measures, Program Year 2026",
      "source_date": "2025-11",
      "source_status": "Current Program Year 2026 technical reference manual",
      "source_url": "https://texasefficiency.com/wp-content/uploads/2025/11/trm13v3.pdf",
      "status_source_url": "",
      "source_label": "Texas TRM PY2026, Nov. 2025",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Program value for savings accounting; not an observed physical failure age."
    },
    {
      "record_id": "TX-REFRIG-006",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Solid- and glass-door reach-in refrigerator or freezer",
      "source_scope": "Commercial solid- and glass-door reach-in refrigerator and freezer measure",
      "years_low": "12",
      "years_high": "12",
      "benchmark_display": "12",
      "benchmark_type": "Effective useful life adopted for energy-program savings accounting",
      "source_organization": "Public Utility Commission of Texas",
      "source_document": "Texas Technical Reference Manual, Version 13.0, Volume 3: Nonresidential Measures, Program Year 2026",
      "source_date": "2025-11",
      "source_status": "Current Program Year 2026 technical reference manual",
      "source_url": "https://texasefficiency.com/wp-content/uploads/2025/11/trm13v3.pdf",
      "status_source_url": "",
      "source_label": "Texas TRM PY2026, Nov. 2025",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Program value for savings accounting; not an observed physical failure age."
    },
    {
      "record_id": "DOE-ACIM-HIGH-001",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Automatic commercial ice maker, at or above 100 lb/day harvest capacity",
      "source_scope": "Automatic commercial ice maker with harvest capacity at or above 100 pounds of ice per day",
      "years_low": "8.5",
      "years_high": "8.5",
      "benchmark_display": "8.5",
      "benchmark_type": "Lifetime estimate in DOE proposed-rule analysis",
      "source_organization": "U.S. Department of Energy",
      "source_document": "Energy Conservation Standards for Automatic Commercial Ice Makers — Notice of Proposed Rulemaking",
      "source_date": "2023-05-11",
      "source_status": "Proposed-rule analytical model; not a final standard",
      "source_url": "https://www.federalregister.gov/documents/2023/05/11/2023-09676/energy-conservation-program-energy-conservation-standards-for-automatic-commercial-ice-makers",
      "status_source_url": "",
      "source_label": "DOE NOPR, May 11, 2023",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Analytical estimate; not an observed national failure average."
    },
    {
      "record_id": "DOE-ACIM-LOW-001",
      "record_type": "benchmark",
      "table_number": "1",
      "equipment_category": "Automatic commercial ice maker, below 100 lb/day harvest capacity",
      "source_scope": "Automatic commercial ice maker with harvest capacity below 100 pounds of ice per day",
      "years_low": "7.5",
      "years_high": "7.5",
      "benchmark_display": "7.5",
      "benchmark_type": "Lifetime estimate in DOE proposed-rule analysis",
      "source_organization": "U.S. Department of Energy",
      "source_document": "Energy Conservation Standards for Automatic Commercial Ice Makers — Notice of Proposed Rulemaking",
      "source_date": "2023-05-11",
      "source_status": "Proposed-rule analytical model; not a final standard",
      "source_url": "https://www.federalregister.gov/documents/2023/05/11/2023-09676/energy-conservation-program-energy-conservation-standards-for-automatic-commercial-ice-makers",
      "status_source_url": "",
      "source_label": "DOE NOPR, May 11, 2023",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
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      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Analytical estimate; not an observed national failure average."
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  ],
  "warranties": [
    {
      "record_id": "W-TRUE-2025",
      "record_type": "warranty",
      "table_number": "2",
      "equipment_category": "",
      "source_scope": "",
      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "True Manufacturing",
      "source_document": "USA & Canada Foodservice Warranty Statement, DF 10/2/2025",
      "source_date": "2025-10-02",
      "source_status": "Manufacturer-published warranty terms",
      "source_url": "https://www.truemfg.com/wp-content/uploads/2025/10/USA-Canada-Foodservice-Warranty-Statement.pdf",
      "status_source_url": "",
      "source_label": "",
      "warranty_manufacturer": "True Manufacturing",
      "warranty_product_line": "Defined USA/Canada foodservice categories",
      "warranty_applies_to": "Specified General Foodservice, Premier Bar, and Specialty Display categories shipped on or after Oct. 1, 2023 in the United States and Canada; exclusions in the statement apply",
      "warranty_labor_years": "7",
      "warranty_parts_years": "7",
      "warranty_component_years": "7",
      "warranty_component_scope": "Compressor-defect coverage is limited to the covered compressor parts described in the statement",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
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      "valuation_factor": "",
      "verified_date": "2026-07-28",
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    },
    {
      "record_id": "W-TRUE-2023",
      "record_type": "warranty",
      "table_number": "2",
      "equipment_category": "",
      "source_scope": "",
      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "True Manufacturing",
      "source_document": "USA Foodservice & Canada Warranty Statement, DF 6/2023",
      "source_date": "2023-06",
      "source_status": "Manufacturer-published warranty terms",
      "source_url": "https://www.truemfg.com/wp-content/uploads/2023/06/USA-Foodservice-and-Canada-Warranty-06-2023.pdf",
      "status_source_url": "",
      "source_label": "",
      "warranty_manufacturer": "True Manufacturing",
      "warranty_product_line": "USA foodservice and Canada refrigeration — prior published regime",
      "warranty_applies_to": "Covered units shipped after Nov. 1, 2021 under the June 2023 statement",
      "warranty_labor_years": "5",
      "warranty_parts_years": "6",
      "warranty_component_years": "7",
      "warranty_component_scope": "Compressor part only under the scope stated in the document",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
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      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Retained to identify the manufacturer-published regime for older covered units."
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    {
      "record_id": "W-HOSH-STEEL-2025",
      "record_type": "warranty",
      "table_number": "2",
      "equipment_category": "",
      "source_scope": "",
      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Hoshizaki America",
      "source_document": "Product Warranty & Parts Return Information; Steelheart statement 2B0785-012",
      "source_date": "2025-01-01",
      "source_status": "Manufacturer-published warranty terms",
      "source_url": "https://secure.hoshizakiamerica.com/docs/warrantystatements/2B0785-012.pdf",
      "status_source_url": "",
      "source_label": "",
      "warranty_manufacturer": "Hoshizaki America",
      "warranty_product_line": "Steelheart and Healthcare series",
      "warranty_applies_to": "Units built on or after Jan. 1, 2025",
      "warranty_labor_years": "7",
      "warranty_parts_years": "7",
      "warranty_component_years": "7",
      "warranty_component_scope": "Compressor included in the seven-year whole-machine term; qualifying solid-door upright products also carry the limited door-and-hinge term stated in the document",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
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      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": ""
    },
    {
      "record_id": "W-HOSH-STEEL-2022",
      "record_type": "warranty",
      "table_number": "2",
      "equipment_category": "",
      "source_scope": "",
      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Hoshizaki America",
      "source_document": "Product Warranty & Parts Return Information",
      "source_date": "2022-07-01",
      "source_status": "Manufacturer-published warranty terms",
      "source_url": "https://www.hoshizakiamerica.com/support/warranty/",
      "status_source_url": "",
      "source_label": "",
      "warranty_manufacturer": "Hoshizaki America",
      "warranty_product_line": "Steelheart and Healthcare series",
      "warranty_applies_to": "Units built on or after Jul. 1, 2022 and before Jan. 1, 2025",
      "warranty_labor_years": "5",
      "warranty_parts_years": "6",
      "warranty_component_years": "7",
      "warranty_component_scope": "Compressor parts",
      "warranty_source_label": "",
      "warranty_source_url": "",
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      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
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      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": ""
    },
    {
      "record_id": "W-HOSH-STEEL-PRE2022",
      "record_type": "warranty",
      "table_number": "2",
      "equipment_category": "",
      "source_scope": "",
      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Hoshizaki America",
      "source_document": "Product Warranty & Parts Return Information",
      "source_date": "pre-2022-07-01",
      "source_status": "Manufacturer-published warranty terms",
      "source_url": "https://www.hoshizakiamerica.com/support/warranty/",
      "status_source_url": "",
      "source_label": "",
      "warranty_manufacturer": "Hoshizaki America",
      "warranty_product_line": "Steelheart and Healthcare series",
      "warranty_applies_to": "Units built before Jul. 1, 2022",
      "warranty_labor_years": "3",
      "warranty_parts_years": "3",
      "warranty_component_years": "5",
      "warranty_component_scope": "Compressor parts",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": ""
    },
    {
      "record_id": "W-HOSH-VALIANCE",
      "record_type": "warranty",
      "table_number": "2",
      "equipment_category": "",
      "source_scope": "",
      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Hoshizaki America",
      "source_document": "Product Warranty & Parts Return Information",
      "source_date": "current as verified",
      "source_status": "Manufacturer-published warranty terms",
      "source_url": "https://www.hoshizakiamerica.com/support/warranty/",
      "status_source_url": "",
      "source_label": "",
      "warranty_manufacturer": "Hoshizaki America",
      "warranty_product_line": "Valiance series",
      "warranty_applies_to": "Current published standard terms",
      "warranty_labor_years": "3",
      "warranty_parts_years": "4",
      "warranty_component_years": "5",
      "warranty_component_scope": "Compressor parts",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": ""
    },
    {
      "record_id": "W-HOSH-HR",
      "record_type": "warranty",
      "table_number": "2",
      "equipment_category": "",
      "source_scope": "",
      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Hoshizaki America",
      "source_document": "Product Warranty & Parts Return Information",
      "source_date": "current as verified",
      "source_status": "Manufacturer-published warranty terms",
      "source_url": "https://www.hoshizakiamerica.com/support/warranty/",
      "status_source_url": "",
      "source_label": "",
      "warranty_manufacturer": "Hoshizaki America",
      "warranty_product_line": "HR, glass-door merchandiser, and back-bar refrigeration",
      "warranty_applies_to": "Current published standard terms",
      "warranty_labor_years": "3",
      "warranty_parts_years": "3",
      "warranty_component_years": "5",
      "warranty_component_scope": "Compressor parts",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": ""
    },
    {
      "record_id": "W-HOSH-ECONOMY",
      "record_type": "warranty",
      "table_number": "2",
      "equipment_category": "",
      "source_scope": "",
      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Hoshizaki America",
      "source_document": "Product Warranty & Parts Return Information",
      "source_date": "current as verified",
      "source_status": "Manufacturer-published warranty terms",
      "source_url": "https://www.hoshizakiamerica.com/support/warranty/",
      "status_source_url": "",
      "source_label": "",
      "warranty_manufacturer": "Hoshizaki America",
      "warranty_product_line": "Economy series",
      "warranty_applies_to": "Current published standard terms",
      "warranty_labor_years": "2",
      "warranty_parts_years": "2",
      "warranty_component_years": "5",
      "warranty_component_scope": "Compressor parts",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": ""
    },
    {
      "record_id": "W-HOSH-KM",
      "record_type": "warranty",
      "table_number": "2",
      "equipment_category": "",
      "source_scope": "",
      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Hoshizaki America",
      "source_document": "Product Warranty & Parts Return Information",
      "source_date": "current as verified",
      "source_status": "Manufacturer-published warranty terms",
      "source_url": "https://www.hoshizakiamerica.com/support/warranty/",
      "status_source_url": "",
      "source_label": "",
      "warranty_manufacturer": "Hoshizaki America",
      "warranty_product_line": "KM, DKM, and DM crescent cubers",
      "warranty_applies_to": "Current published standard terms",
      "warranty_labor_years": "3",
      "warranty_parts_years": "3",
      "warranty_component_years": "5",
      "warranty_component_scope": "Five years parts and labor on evaporator; five years parts on compressor and air-cooled condenser coil",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": ""
    },
    {
      "record_id": "W-HOSH-IM",
      "record_type": "warranty",
      "table_number": "2",
      "equipment_category": "",
      "source_scope": "",
      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Hoshizaki America",
      "source_document": "Product Warranty & Parts Return Information",
      "source_date": "current as verified",
      "source_status": "Manufacturer-published warranty terms",
      "source_url": "https://www.hoshizakiamerica.com/support/warranty/",
      "status_source_url": "",
      "source_label": "",
      "warranty_manufacturer": "Hoshizaki America",
      "warranty_product_line": "IM specialty ice makers",
      "warranty_applies_to": "Current published standard terms",
      "warranty_labor_years": "3",
      "warranty_parts_years": "3",
      "warranty_component_years": "5",
      "warranty_component_scope": "Compressor and air-cooled condenser coil parts",
      "warranty_source_label": "",
      "warranty_source_url": "",
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      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": ""
    },
    {
      "record_id": "W-HOSH-DCM",
      "record_type": "warranty",
      "table_number": "2",
      "equipment_category": "",
      "source_scope": "",
      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Hoshizaki America",
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      "status_source_url": "",
      "source_label": "",
      "warranty_manufacturer": "Hoshizaki America",
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      "warranty_component_scope": "Compressor and air-cooled condenser coil parts",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
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      "coverage_ratio": "",
      "coverage_ratio_percent": "",
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      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
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    },
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      "record_id": "W-HOSH-AMC",
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      "source_scope": "",
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      "years_high": "",
      "benchmark_display": "",
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      "status_source_url": "",
      "source_label": "",
      "warranty_manufacturer": "Hoshizaki America",
      "warranty_product_line": "AM and C undercounter ice machines",
      "warranty_applies_to": "Current published standard terms",
      "warranty_labor_years": "2",
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      "warranty_component_years": "",
      "warranty_component_scope": "No longer component term listed in the warranty summary for the whole machine",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
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      "valuation_factor": "",
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    },
    {
      "record_id": "W-HOSH-SUSHI",
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      "equipment_category": "",
      "source_scope": "",
      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Hoshizaki America",
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      "status_source_url": "",
      "source_label": "",
      "warranty_manufacturer": "Hoshizaki America",
      "warranty_product_line": "Refrigerated sushi display cases",
      "warranty_applies_to": "Current published standard terms",
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      "warranty_component_scope": "Two years parts and labor on compressor, evaporator, and condenser; five years parts on compressor and air-cooled condenser",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
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    },
    {
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      "source_scope": "",
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      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
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      "warranty_manufacturer": "Hoshizaki America",
      "warranty_product_line": "Ice storage bins below 1,000 lb capacity",
      "warranty_applies_to": "Current published standard terms",
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      "warranty_component_years": "",
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      "verified_date": "2026-07-28",
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    },
    {
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      "years_low": "",
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      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Hoshizaki America",
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      "source_label": "",
      "warranty_manufacturer": "Hoshizaki America",
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      "warranty_applies_to": "Current published standard terms",
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      "warranty_component_years": "",
      "warranty_component_scope": "No compressor",
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      "warranty_source_url": "",
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      "benchmark_source_label": "",
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      "coverage_ratio": "",
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      "valuation_factor": "",
      "verified_date": "2026-07-28",
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    },
    {
      "record_id": "W-HOBART-GENERAL",
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      "equipment_category": "",
      "source_scope": "",
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      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Hobart",
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      "source_label": "",
      "warranty_manufacturer": "Hobart",
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      "warranty_component_scope": "Product-specific exceptions may apply",
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      "warranty_source_url": "",
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      "benchmark_source_label": "",
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    },
    {
      "record_id": "W-VULCAN-GENERAL",
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      "equipment_category": "",
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      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
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      "source_label": "",
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      "warranty_component_scope": "Listed component and product exceptions include longer or shorter terms; fry-tank schedules vary by model family",
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      "warranty_source_url": "",
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  ],
  "coverage_gaps": [
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    {
      "record_id": "GAP-002",
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      "equipment_category": "Electric convection oven",
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      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
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      "source_url": "https://texasefficiency.com/wp-content/uploads/2025/11/trm13v3.pdf",
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      "warranty_parts_years": "",
      "warranty_component_years": "",
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      "verified_date": "2026-07-28",
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    },
    {
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      "warranty_product_line": "",
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      "warranty_parts_years": "",
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    },
    {
      "record_id": "GAP-004",
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      "equipment_category": "Hot-food holding cabinet",
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    },
    {
      "record_id": "GAP-005",
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      "source_label": "",
      "warranty_manufacturer": "",
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      "warranty_applies_to": "",
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      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "Hobart general statement",
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      "valuation_factor": "",
      "verified_date": "2026-07-28",
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    },
    {
      "record_id": "GAP-006",
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      "equipment_category": "Dishwasher, single-tank conveyor",
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      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "",
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      "source_status": "",
      "source_url": "https://texasefficiency.com/wp-content/uploads/2025/11/trm13v3.pdf",
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      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "Hobart general statement",
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      "benchmark_source_label": "Texas TRM PY2026",
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      "coverage_ratio": "0.05",
      "coverage_ratio_percent": "5",
      "valuation_tax_year": "",
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      "valuation_factor": "",
      "verified_date": "2026-07-28",
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    },
    {
      "record_id": "GAP-007",
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      "equipment_category": "Reach-in refrigerator or freezer",
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      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
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      "source_url": "https://texasefficiency.com/wp-content/uploads/2025/11/trm13v3.pdf",
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      "warranty_parts_years": "",
      "warranty_component_years": "",
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      "warranty_source_label": "True DF 10/2/2025",
      "warranty_source_url": "https://www.truemfg.com/wp-content/uploads/2025/10/USA-Canada-Foodservice-Warranty-Statement.pdf",
      "comparison_benchmark_years": "12",
      "benchmark_source_label": "Texas TRM PY2026",
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      "coverage_ratio": "0.583333",
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      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
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    },
    {
      "record_id": "GAP-008",
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      "table_number": "3",
      "equipment_category": "Reach-in refrigerator or freezer",
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      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
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      "source_url": "https://texasefficiency.com/wp-content/uploads/2025/11/trm13v3.pdf",
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      "warranty_parts_years": "",
      "warranty_component_years": "",
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      "warranty_source_label": "True DF 6/2023",
      "warranty_source_url": "https://www.truemfg.com/wp-content/uploads/2023/06/USA-Foodservice-and-Canada-Warranty-06-2023.pdf",
      "comparison_benchmark_years": "12",
      "benchmark_source_label": "Texas TRM PY2026",
      "comparison_warranty_years": "5",
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      "coverage_ratio": "0.416667",
      "coverage_ratio_percent": "42",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
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    },
    {
      "record_id": "GAP-009",
      "record_type": "coverage_gap",
      "table_number": "3",
      "equipment_category": "Reach-in refrigerator or freezer",
      "source_scope": "Texas TRM EUL compared with Hoshizaki Steelheart whole-machine coverage for units built on or after Jan. 1, 2025",
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      "years_high": "",
      "benchmark_display": "",
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      "source_url": "https://texasefficiency.com/wp-content/uploads/2025/11/trm13v3.pdf",
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      "warranty_parts_years": "",
      "warranty_component_years": "",
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      "warranty_source_label": "Hoshizaki Steelheart 2025+",
      "warranty_source_url": "https://secure.hoshizakiamerica.com/docs/warrantystatements/2B0785-012.pdf",
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      "benchmark_source_label": "Texas TRM PY2026",
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      "coverage_ratio": "0.583333",
      "coverage_ratio_percent": "58",
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      "verified_date": "2026-07-28",
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    },
    {
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      "source_url": "https://www.federalregister.gov/documents/2023/05/11/2023-09676/energy-conservation-program-energy-conservation-standards-for-automatic-commercial-ice-makers",
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      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "Hoshizaki KM-231BAJ",
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      "benchmark_source_label": "DOE ACIM NOPR",
      "comparison_warranty_years": "3",
      "uncovered_years": "5.5",
      "coverage_ratio": "0.352941",
      "coverage_ratio_percent": "35",
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      "valuation_acquisition_year": "",
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      "verified_date": "2026-07-28",
      "notes": ""
    },
    {
      "record_id": "GAP-011",
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      "equipment_category": "Hoshizaki AM-50BAK-DS ice maker (up to 54 lb/day)",
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      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "",
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      "source_status": "",
      "source_url": "https://www.federalregister.gov/documents/2023/05/11/2023-09676/energy-conservation-program-energy-conservation-standards-for-automatic-commercial-ice-makers",
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      "source_label": "",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "Hoshizaki AM-50BAK-DS",
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      "benchmark_source_label": "DOE ACIM NOPR",
      "comparison_warranty_years": "2",
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      "coverage_ratio": "0.266667",
      "coverage_ratio_percent": "27",
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      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": ""
    }
  ],
  "historical": [
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      "record_id": "HIST-CRE-001",
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      "equipment_category": "Commercial refrigeration equipment — average lifetime",
      "source_scope": "",
      "years_low": "14.0",
      "years_high": "14.0",
      "benchmark_display": "14.0",
      "benchmark_type": "Average lifetime in final-rule analytical model",
      "source_organization": "U.S. Department of Energy",
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      "source_url": "https://www.federalregister.gov/documents/2025/01/21/2024-31214/energy-conservation-program-energy-conservation-standards-for-commercial-refrigerators-freezers-and",
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      "source_label": "",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
      "warranty_source_label": "",
      "warranty_source_url": "",
      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Historical analytical estimate only; not an active standard."
    },
    {
      "record_id": "HIST-WICF-001",
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      "table_number": "5",
      "equipment_category": "Walk-in refrigeration systems and non-display doors — average lifetime",
      "source_scope": "",
      "years_low": "8.5",
      "years_high": "8.5",
      "benchmark_display": "8.5",
      "benchmark_type": "Average lifetime in final-rule analytical model",
      "source_organization": "U.S. Department of Energy",
      "source_document": "Walk-In Coolers and Walk-In Freezers Final Rule",
      "source_date": "2024-12-23",
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      "source_url": "https://www.federalregister.gov/documents/2024/12/23/2024-28474/energy-conservation-program-energy-conservation-standards-for-walk-in-coolers-and-walk-in-freezers",
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      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
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      "warranty_source_url": "",
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      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Historical component-model estimate only; not an active standard."
    },
    {
      "record_id": "HIST-WICF-002",
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      "table_number": "5",
      "equipment_category": "Walk-in component classes — modeled average-lifetime span",
      "source_scope": "",
      "years_low": "8.0",
      "years_high": "20.0",
      "benchmark_display": "8–20",
      "benchmark_type": "Range across component-class averages in proposed-rule analysis",
      "source_organization": "U.S. Department of Energy",
      "source_document": "Walk-In Coolers and Freezers Notice of Proposed Rulemaking",
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      "status_source_url": "https://www.federalregister.gov/documents/2025/05/20/2025-09029/energy-conservation-program-energy-conservation-standards-for-walk-in-coolers-and-walk-in-freezers",
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      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
      "warranty_labor_years": "",
      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
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      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
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      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "",
      "valuation_acquisition_year": "",
      "valuation_factor": "",
      "verified_date": "2026-07-28",
      "notes": "Historical analytical context; not a whole-walk-in lifespan or active standard."
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      "record_id": "TN-G1-2024",
      "record_type": "tennessee_valuation",
      "table_number": "6",
      "equipment_category": "Restaurant fixtures and equipment — Tennessee Group 1",
      "source_scope": "",
      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Tennessee Comptroller of the Treasury",
      "source_document": "Tangible Personal Property Handbook — Tax Year 2025 Schedule",
      "source_date": "2024-07",
      "source_status": "Official published valuation schedule",
      "source_url": "https://comptroller.tn.gov/content/dam/cot/pa/documents/manualsandreports/personal-property-handbook/2024TangiblePersonalPropertyHandbook.pdf",
      "status_source_url": "",
      "source_label": "",
      "warranty_manufacturer": "",
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      "benchmark_source_label": "",
      "comparison_warranty_years": "",
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      "coverage_ratio": "",
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      "valuation_tax_year": "2025",
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      "valuation_factor": "0.88",
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      "notes": "Tax-valuation factor; not a physical-lifespan estimate."
    },
    {
      "record_id": "TN-G1-2023",
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      "equipment_category": "Restaurant fixtures and equipment — Tennessee Group 1",
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      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Tennessee Comptroller of the Treasury",
      "source_document": "Tangible Personal Property Handbook — Tax Year 2025 Schedule",
      "source_date": "2024-07",
      "source_status": "Official published valuation schedule",
      "source_url": "https://comptroller.tn.gov/content/dam/cot/pa/documents/manualsandreports/personal-property-handbook/2024TangiblePersonalPropertyHandbook.pdf",
      "status_source_url": "",
      "source_label": "",
      "warranty_manufacturer": "",
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      "warranty_parts_years": "",
      "warranty_component_years": "",
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      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "2025",
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      "valuation_factor": "0.75",
      "verified_date": "2026-07-28",
      "notes": "Tax-valuation factor; not a physical-lifespan estimate."
    },
    {
      "record_id": "TN-G1-2022",
      "record_type": "tennessee_valuation",
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      "equipment_category": "Restaurant fixtures and equipment — Tennessee Group 1",
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      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Tennessee Comptroller of the Treasury",
      "source_document": "Tangible Personal Property Handbook — Tax Year 2025 Schedule",
      "source_date": "2024-07",
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      "status_source_url": "",
      "source_label": "",
      "warranty_manufacturer": "",
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      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "2025",
      "valuation_acquisition_year": "2022",
      "valuation_factor": "0.63",
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      "notes": "Tax-valuation factor; not a physical-lifespan estimate."
    },
    {
      "record_id": "TN-G1-2021",
      "record_type": "tennessee_valuation",
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      "equipment_category": "Restaurant fixtures and equipment — Tennessee Group 1",
      "source_scope": "",
      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Tennessee Comptroller of the Treasury",
      "source_document": "Tangible Personal Property Handbook — Tax Year 2025 Schedule",
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      "source_status": "Official published valuation schedule",
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      "status_source_url": "",
      "source_label": "",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
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      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
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      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "2025",
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      "notes": "Tax-valuation factor; not a physical-lifespan estimate."
    },
    {
      "record_id": "TN-G1-2020",
      "record_type": "tennessee_valuation",
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      "equipment_category": "Restaurant fixtures and equipment — Tennessee Group 1",
      "source_scope": "",
      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Tennessee Comptroller of the Treasury",
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      "status_source_url": "",
      "source_label": "",
      "warranty_manufacturer": "",
      "warranty_product_line": "",
      "warranty_applies_to": "",
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      "warranty_parts_years": "",
      "warranty_component_years": "",
      "warranty_component_scope": "",
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      "comparison_benchmark_years": "",
      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "2025",
      "valuation_acquisition_year": "2020",
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      "verified_date": "2026-07-28",
      "notes": "Tax-valuation factor; not a physical-lifespan estimate."
    },
    {
      "record_id": "TN-G1-2019",
      "record_type": "tennessee_valuation",
      "table_number": "6",
      "equipment_category": "Restaurant fixtures and equipment — Tennessee Group 1",
      "source_scope": "",
      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Tennessee Comptroller of the Treasury",
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      "warranty_product_line": "",
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      "warranty_component_years": "",
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      "benchmark_source_label": "",
      "comparison_warranty_years": "",
      "uncovered_years": "",
      "coverage_ratio": "",
      "coverage_ratio_percent": "",
      "valuation_tax_year": "2025",
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      "notes": "Tax-valuation factor; not a physical-lifespan estimate."
    },
    {
      "record_id": "TN-G1-PRIOR",
      "record_type": "tennessee_valuation",
      "table_number": "6",
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      "years_low": "",
      "years_high": "",
      "benchmark_display": "",
      "benchmark_type": "",
      "source_organization": "Tennessee Comptroller of the Treasury",
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      "source_label": "",
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      "valuation_acquisition_year": "Prior years",
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      "notes": "Tax-valuation factor; not a physical-lifespan estimate."
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  ]
}