Average service life of Custom Software ("BEA Depreciation Estimates"(PDF). BEA. 2004. Retrieved 2015-05-15.), conservative assumption since software is a major component of automated equipment and has the shortest service life compared to other components.
$31,530 median wage divided by 0.694, where wages represent 69.4% and benefits 30.6% of total labor cost ("Employer Costs for Employee Compensation". BLS. December 2014. Retrieved 2015-05-15.).