# SCHEDULE V

## INTERNATIONAL BUSINESS MACHINES CORPORATION AND SUBSIDIARY COMPANIES

### PLANT, RENTAL MACHINES AND OTHER PROPERTY
For the Year Ended December 31:

(Dollars in Millions)

| Description | Balance at beginning of period | Additions at cost | Retirements, sales and reclassifications | Translation Adjustments | Balance at end of period |
|-------------|--------------------------------|-------------------|---------------------------------------|--------------------------|-------------------------|
| **1984**    |                                |                   |                                       |                          |                         |
| Land and land improvements | $698 | $168 | $3 | $(40) | $823 |
| Buildings     | 6,051 | 935 | 46 | (267) | 6,673 |
| Plant, laboratory and office equipment | 13,237 | 3,512 | 690 | (507) | 15,552 |
| Rental machines and parts | 19,986 | 4,615 | 739 | (814) | 23,048 |
| Total        | 92,021 | 858 | 3,348 | (336) | 6,375 |
| **Total**    | $29,187 | $5,473 | $4,087 | $(1,150) | $29,423 |
| **1983 (A)** |                                |                   |                                       |                          |                         |
| Land and land improvements | $688 | $42 | $— | $(32) | $698 |
| Buildings     | 5,586 | 739 | 39 | (235) | 6,051 |
| Plant, laboratory and office equipment | 11,572 | 2,737 | 645 | (427) | 13,237 |
| Rental machines and parts | 17,846 | 3,518 | 684 | (694) | 19,986 |
| Total        | 12,921 | 1,412 | 4,615 | (517) | 9,201 |
| **Total**    | $30,767 | $4,930 | $5,299 | $(1,211) | $29,187 |
| **1982 (A)** |                                |                   |                                       |                          |                         |
| Land and land improvements | $671 | $70 | $20 | $(33) | $688 |
| Buildings     | 5,082 | 819 | 108 | (207) | 5,586 |
| Plant, laboratory and office equipment | 9,774 | 2,503 | 348 | (357) | 11,572 |
| Rental machines and parts | 15,527 | 3,392 | 476 | (597) | 17,846 |
| Total        | 13,774 | 3,293 | 3,499 | (647) | 12,921 |
| **Total**    | $29,301 | $6,685 | $3,975 | $(1,244) | $30,767 |

**Depreciation:** Rental machines, plant and other property are carried at cost and depreciated over their estimated useful lives. Depreciation of assets acquired subsequent to December 31, 1983 is computed using the straight-line method. Depreciation of assets acquired prior to January 1, 1984 is computed using the sum-of-the-years digits method for rental machines, and either accelerated methods or the straight-line method for plant and other property.

With minor exceptions, the estimated useful lives of depreciable properties are as follows:

- Land improvements: 10 to 20 years
- Buildings and building equipment: 5 to 50 years
- Plant, laboratory and office equipment: 3 to 16 years
- Rental machines: 4 to 5½ years

(A) Internally installed IBM manufactured equipment, previously included with Rental machines and parts, is now included in Plant, laboratory and office equipment. The 1983 and 1982 amounts have been reclassified to conform with 1984 presentation.