I'm trying to return a value based on what cell has the 'x' marked:

Heavy Gen Purpose Truck 13k lbs
Land
x Light Duty/Truck Trailer
Leasehold Improvements-15 Yrs
Leasehold Improvements-20 Yrs
Machinery
Office Equipment

Cell A3 has the "X", cell B3 is what I want to use to lookup the value
to return the correct depreciation years.

How can I use the vlookup formula to return column B information based
on where column A's 'x' is located?

Thanks for your knowledge.

William