WALT DISNEY CO/ | 2013 | FY | 3


Parks, Resorts and Other Property
Parks, resorts and other property are carried at historical cost. Depreciation is computed on the straight-line method over estimated useful lives as follows: 
Attractions
  
25 – 40 years
Buildings and improvements
  
20 – 40 years
Leasehold improvements
  
Life of lease or asset life if less
Land improvements
  
20 – 40 years
Furniture, fixtures and equipment
  
3 – 25 years

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