Match the MACRS recovery periods (classes) that apply to tangible personal property placed in service after December 31,1986 with the relevant term and example automobiles, light and heavyduty general purpose trucks, computers, and research and experimental (R\&E) equipment Property with a class life of more than 4 years but less than 10 years Property with a class life of 25 or more years Property with a class life of more than 16 years, but less than 20 years Property with a class life of 4 years or less. Property with a class life of more than 20 years, but less than 25 years office furniture and equipment, horses, single-purpose agricultural or horticultural structures, and property with no class life and not classified else,vhere. Most types of machinery are included in this class billboards, service station buildings, and land improvements tractor units, race horses over 12 years old, and special tools barges, vessels, and petroleum and food processing equipment Property with a class life of 10 years or more but less than 16 years utilities and sewers