Table 2 (Replacement Reserve Schedule)
The second cost table of a PCR: components reaching end of life within the evaluation period, with EUL, effective age, RUL, quantity, unit cost, cost by.
By Nicolas Reimer, Founder, Baseline PCR · E2018-24 Appendix X1.2.5 · Published September 18, 2026
Table 2 is the long-term-cost schedule, included when the user asks for a reserve view and listed as a deviation because it is an enhancement to the E2018 baseline. Each line is a component with its expected useful life and source, effective age, remaining useful life and its basis, quantity, unit and unit cost, and the cost placed in the year it falls due, repeating for cyclical items. The columns are the years of the evaluation period; the bottom rows are the uninflated total by year, the inflation factor, and the inflated total; the summary lines give totals and the per-square-foot-per-year figures.
Components that fall due after the period are listed with no cost so the reader sees they were considered; tenant-responsibility items are listed with an exclusion reason. Published reports print the table on a landscape sheet with a property header, which is the form lenders expect. See the reserve table explained.
Related: long-term costs, expected useful life, Table 1.
Sources
- ASTM E2018-24, Standard Guide for Property Condition Assessments: Baseline Property Condition Assessment Process (ASTM International)
- NV5, Sample Property Condition Assessment Report (2019)
- Partner Engineering and Science, Property Condition Report, Alpine, Utah (2025, E2018-24; public record)
ASTM E2018-24 is copyrighted by ASTM International and is paraphrased here, never reproduced; buy the guide from ASTM to read the text. This page is general information for practitioners, not engineering, legal or lending advice.