central hardware water heater

anyone tell me an age on this water heater?

Brand: Central Hardware
Model: MS5 30NRT8
Serial: 679455673

A Central Hardware store hasn’t been in business near this home for at least 15 years.

Unit looks at least that old.

Also, based on it’s age alone, would you automatically report it as a deferred cost item?

I say no, but what are others’ opinions?

Good shape and works well for it’s age.

Yes, I would.