Publication 946
description
Transcript of Publication 946
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1.
Overview of Depreciation
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RECORDS
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http://www.irs.gov/irb/2015-5_IRB/ar13.htmlhttp://www.irs.gov/irb/2015-5_IRB/ar13.htmlhttp://www.irs.gov/irb/2007-29_IRB/ar13.htmlhttp://www.irs.gov/irb/2015-5_IRB/index.htmlhttp://www.irs.gov/irb/2015-5_IRB/index.htmlhttp://www.irs.gov/irb/2014-12_IRB/ar09.htmlhttp://www.irs.gov/irb/2014-12_IRB/ar09.htmlhttp://www.irs.gov/irb/2014-41_IRB/ar14.htmlhttp://www.irs.gov/irb/2007-29_IRB/ar13.htmlhttp://www.irs.gov/irb/2007-29_IRB/ar13.html -
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2.
Electing the Section 179 Deduction
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Claiming the Special Depreciation Allowance
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4.
Figuring Depreciation Under MACRS
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Additional Rules for Listed Property
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6.
How To Get Tax Help
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http://www.irs.gov/Individuals/Earned-Income-Tax-Credit-(EITC)-%E2%80%93--Use-the-EITC-Assistant-to-Find-Out-if-You-Should-Claim-it.http://www.irs.gov/Individuals/First-Time-Homebuyer-Credit-Account-Look-uphttp://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Alternative-Minimum-Tax-(AMT)-Assistant-for-Individualshttp://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Apply-for-an-Employer-Identification-Number-(EIN)-Onlinehttp://www.irs.gov/Individuals/IRS-Withholding-Calculatorhttp://www.irs.gov/Individuals/Electronic-Filing-PIN-Requesthttp://www.irs.gov/uac/Identity-Protectionhttp://www.irs.gov/Individuals/Identity-Protectionhttp://www.irs.gov/Refundshttp://www.irs.gov/Payments/Direct-Payhttp://www.irs.gov/Individuals/Online-Payment-Agreement-Applicationhttp://irs.treasury.gov/oic_pre_qualifier/http://www.irs.gov/Filing/Individuals/Amended-Returns-(Form-1040-X)/Wheres-My-Amended-Return-1http://www.irs.gov/Filing/Individuals/Amended-Returns-(Form-1040-X)/Wheres-My-Amended-Return-1http://www.irsvideos.gov/http://www.irs.gov/Spanishhttp://www.irs.gov/Chinesehttp://www.irs.gov/Vietnamesehttp://www.irs.gov/Koreanhttp://www.irs.gov/Russian -
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http://taxpayeradvocate.irs.gov/About-TAS/Taxpayer-Rightshttp://taxpayeradvocate.irs.gov/About-TAS/Taxpayer-Rightshttp://www.irs.gov/Advocate/Local-Taxpayer-Advocatehttp://www.irs.gov/Advocate/Local-Taxpayer-Advocatehttp://www.taxpayeradvocate.irs.gov/http://www.taxpayeradvocate.irs.gov/http://taxpayeradvocate.irs.gov/About-TAS/Taxpayer-Rights/What-the-Taxpayer-Bill-of-Rights-Means-for-Youhttp://www.irs.gov/Advocate/Systemic-Advocacy-Management-System-SAMShttp://www.irs.gov/Advocate/Low-Income-Taxpayer-Clinicshttp://www.irs.gov/pub/irs-pdf/p4134.pdf -
Chart 1. Use this chart to find the correct percentage table to use for any property other than residential rentaland nonresidential real property. Use Chart 2 for residential rental and nonresidential real property.
MACRSSystem
DepreciationMethod
Appendix AMACRS Percentage Table Guide
General Depreciation System (GDS)Alternative Depreciation System (ADS)
Recovery Period Convention Class
Month orQuarterPlacedin Service Table
GDS 200% GDS/3, 5, 7, 10 (Nonfarm) Half-Year 3, 5, 7, 10 Any A-1
GDS 200% GDS/3, 5, 7, 10 (Nonfarm) Mid-Quarter 3, 5, 7, 10 1st Qtr2nd Qtr3rd Qtr4th Qtr
A-2A-3A-4A-5
GDS 150% GDS/3, 5, 7, 10 Half-Year 3, 5, 7, 10 Any A-14
GDS 150% GDS/3, 5, 7, 10 Mid-Quarter 3, 5, 7, 10 1st Qtr2nd Qtr3rd Qtr4th Qtr
A-15A-16A-17A-18
GDS 150% GDS/15, 20 Half-Year 15 & 20 Any A-1
GDS 150% GDS/15, 20 Mid-Quarter 15 & 20 1st Qtr2nd Qtr3rd Qtr4th Qtr
A-2A-3A-4A-5
GDSADS
SL GDSADS
Half-Year Any Any A-8
GDSADS
SL GDSADS
Mid-Quarter Any 1st Qtr2nd Qtr3rd Qtr4th Qtr
A-9A-10A-11A-12
ADS 150% ADS Half-Year Any Any A-14
ADS 150% ADS Mid-Quarter Any 1st Qtr2nd Qtr3rd Qtr4th Qtr
A-15A-16A-17A-18
Chart 2. Use this chart to find the correct percentage table to use for residential rental and nonresidential realproperty. Use Chart 1 for all other property.
MACRSSystem
DepreciationMethod Recovery Period Convention Class
Month orQuarterPlacedin Service Table
GDS SL GDS/27.5 Mid-Month Residential Rental Any A-6
GDS SLSL
GDS/31.5GDS/39
Mid-Month Nonresidential Real Any A-7A-7a
ADS SL ADS/40 Mid-Month Residential RentalandNonresidential Real
Any A-13
Chart 3. Income Inclusion Amount Ratesfor MACRS Leased Listed Property
Table
Amount A Percentages
Amount B Percentages
A-19
A-20
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Table A-1. 3-, 5-, 7-, 10-, 15-, and 20-Year PropertyHalf-Year Convention
Year
12345
6789
10
Depreciation rate for recovery period
3-year 5-year 7-year 10-year 15-year 20-year
1112131415
1617181920
21
33.33%44.4514.81
7.41
20.00%32.0019.2011.5211.52
5.76
14.29%24.4917.4912.49
8.93
8.928.934.46
10.00%18.0014.4011.52
9.22
7.376.556.556.566.55
3.28
5.00%9.508.557.706.93
6.235.905.905.915.90
5.915.905.915.905.91
2.95
3.750%7.2196.6776.1775.713
5.2854.8884.5224.4624.461
4.4624.4614.4624.4614.462
4.4614.4624.4614.4624.461
2.231
Table A-2. 3-, 5-, 7-, 10-, 15-, and 20-Year PropertyMid-Quarter ConventionPlaced in Service in First Quarter
Year
12345
6789
10
Depreciation rate for recovery period
3-year 5-year 7-year 10-year 15-year 20-year
1112131415
1617181920
21
58.33%27.7812.35
1.54
35.00%26.0015.6011.0111.01
1.38
25.00%21.4315.3110.93
8.75
8.748.751.09
17.50%16.5013.2010.56
8.45
6.766.556.556.566.55
0.82
8.75%9.138.217.396.65
5.995.905.915.905.91
5.905.915.905.915.90
0.74
6.563%7.0006.4825.9965.546
5.1304.7464.4594.4594.459
4.4594.4604.4594.4604.459
4.4604.4594.4604.4594.460
0.565
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Table A-3. 3-, 5-, 7-, 10-, 15-, and 20-Year PropertyMid-Quarter ConventionPlaced in Service in Second Quarter
Year
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10
Depreciation rate for recovery period
3-year 5-year 7-year 10-year 15-year 20-year
1112131415
1617181920
21
41.67%38.8914.14
5.30
25.00%30.0018.0011.3711.37
4.26
17.85%23.4716.7611.97
8.87
8.878.873.34
12.50%17.5014.0011.20
8.96
7.176.556.556.566.55
2.46
6.25%9.388.447.596.83
6.155.915.905.915.90
5.915.905.915.905.91
2.21
4.688%7.1486.6126.1165.658
5.2334.8414.4784.4634.463
4.4634.4634.4634.4634.462
4.4634.4624.4634.4624.463
1.673
Table A-4. 3-, 5-, 7-, 10-, 15-, and 20-Year PropertyMid-Quarter ConventionPlaced in Service in Third Quarter
Year
12345
6789
10
Depreciation rate for recovery period
3-year 5-year 7-year 10-year 15-year 20-year
1112131415
1617181920
21
25.00%50.0016.67
8.33
15.00%34.0020.4012.2411.30
7.06
10.71%25.5118.2213.02
9.30
8.858.865.53
7.50%18.5014.8011.84
9.47
7.586.556.556.566.55
4.10
3.75%9.638.667.807.02
6.315.905.905.915.90
5.915.905.915.905.91
3.69
2.813%7.2896.7426.2375.769
5.3364.9364.5664.4604.460
4.4604.4604.4614.4604.461
4.4604.4614.4604.4614.460
2.788
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Table A-5. 3-, 5-, 7-, 10-, 15-, and 20-Year PropertyMid-Quarter ConventionPlaced in Service in Fourth Quarter
Year
12345
6789
10
Depreciation rate for recovery period
3-year 5-year 7-year 10-year 15-year 20-year
1112131415
1617181920
21
8.33%61.1120.3710.19
5.00%38.0022.8013.6810.94
9.58
3.57%27.5519.6814.0610.04
8.738.737.64
2.50%19.5015.6012.48
9.98
7.996.556.556.566.55
5.74
1.25%9.888.898.007.20
6.485.905.905.905.91
5.905.915.905.915.90
5.17
0.938%7.4306.8726.3575.880
5.4395.0314.6544.4584.458
4.4584.4584.4584.4584.458
4.4584.4584.4594.4584.459
3.901
Table A-6. Residential Rental PropertyMid-Month ConventionStraight Line27.5 Years
Year
129101112
1314151617
Month property placed in service
7 8 9 10 11 12
1819202122
2324252627
2829
0.152%
654321
0.455%0.758%1.061%1.364%1.667%1.970%2.273%2.576%2.879%3.182%3.485%3.6363.6373.6363.637
3.6363.6373.6363.6373.636
3.6373.6363.6373.6363.637
3.6363.6373.6363.6373.636
1.97
3.6363.6373.6363.637
3.6363.6373.6363.6373.636
3.6373.6363.6373.6363.637
3.6363.6373.6363.6373.636
2.273
3.6363.6373.6363.637
3.6363.6373.6363.6373.636
3.6373.6363.6373.6363.637
3.6363.6373.6363.6373.636
2.576
3.6363.6373.6363.637
3.6363.6373.6363.6373.636
3.6373.6363.6373.6363.637
3.6363.6373.6363.6373.636
2.879
3.6363.6373.6363.637
3.6363.6373.6363.6373.636
3.6373.6363.6373.6363.637
3.6363.6373.6363.6373.636
3.182
3.6363.6373.6363.637
3.6363.6373.6363.6373.636
3.6373.6363.6373.6363.637
3.6363.6373.6363.6373.636
3.485
3.6363.6363.6373.636
3.6373.6363.6373.6363.637
3.6363.6373.6363.6373.636
3.6373.6363.6373.6363.637
3.6360.152
3.6363.6363.6373.636
3.6373.6363.6373.6363.637
3.6363.6373.6363.6373.636
3.6373.6363.6373.6363.637
3.6360.455
3.6363.6363.6373.636
3.6373.6363.6373.6363.637
3.6363.6373.6363.6373.636
3.6373.6363.6373.6363.637
3.6360.758
3.6363.6363.6373.636
3.6373.6363.6373.6363.637
3.6363.6373.6363.6373.636
3.6373.6363.6373.6363.637
3.6361.061
3.6363.6363.6373.636
3.6373.6363.6373.6363.637
3.6363.6373.6363.6373.636
3.6373.6363.6373.6363.637
3.6361.364
0.152%3.6363.6363.6373.636
3.6373.6363.6373.6363.637
3.6363.6373.6363.6373.636
3.6373.6363.6373.6363.637
3.6361.667
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Table A-7. Nonresidential Real PropertyMid-Month ConventionStraight Line31.5 Years
Year
127
89
10
1112131415
Month property placed in service
7 8 9 10 11 12
1617181920
2122232425
2627282930
654321
0.397%0.661%0.926%1.190%1.455%1.720%1.984%2.249%2.513%2.778%3.042%3.1753.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1743.1753.1743.175
0.132%
313233
3.1741.720
3.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1743.1753.1743.1753.174
3.1751.984
3.1753.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1742.249
3.1753.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1742.778
3.1753.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1743.1750.132
3.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1743.1753.1743.1753.174
3.1752.513
3.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.042
3.1753.1753.1753.174
3.1753.1743.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1740.397
3.1753.1753.1753.174
3.1753.1743.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1740.926
3.1753.1753.1753.174
3.1753.1743.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1741.455
3.1753.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1743.1750.661
3.1753.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1743.1753.1743.1753.174
3.1753.1743.1753.1743.175
3.1743.1751.190
Table A-7a. Nonresidential Real PropertyMid-Month ConventionStraight Line39 Years
Year
1239
40
Month property placed in service
7 8 9 10 11 12654321
0.321%0.535%0.749%0.963%1.177%1.391%1.605%1.819%2.033%2.247%2.461%2.5640.107
0.107%2.5640.321
2.5640.535
2.5640.963
2.5641.391
2.5640.749
2.5641.177
2.5641.605
2.5642.033
2.5642.461
2.5641.819
2.5642.247
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Table A-8. Straight Line MethodHalf-Year Convention
Year
12345
6789
10
Recovery periods in years
2.5
20.0%40.040.0
3
16.67%33.3333.3316.67
3.5
14.29%28.5728.5728.57
4
12.5%25.025.025.012.5
5
10.0%20.020.020.020.0
10.0
6
8.33%16.6716.6716.6716.66
16.678.33
6.5
7.69%15.3915.3815.3915.38
15.3915.38
7
7.14%14.2914.2914.2814.29
14.2814.29
7.14
7.5
6.67%13.3313.3313.3313.34
13.3313.3413.33
8
6.25%12.5012.5012.5012.50
12.5012.5012.50
6.25
8.5
5.88%11.7711.7611.7711.76
11.7711.7611.7711.76
9
5.56%11.1111.1111.1111.11
11.1111.1111.1111.11
5.56
9.5
5.26%10.5310.5310.5310.52
10.5310.5210.5310.5210.53
Table A-8. ( Continued)
Year
12345
6789
10
Recovery periods in years
10
5.0%10.010.010.010.0
10.5
4.76%9.529.529.539.52
11
4.55%9.099.099.099.09
12
4.35%8.708.708.698.70
12.5
4.17%8.338.338.338.33
13
4.0%8.08.08.08.0
13.5
3.85%7.697.697.697.69
14
3.70%7.417.417.417.41
15
3.57%7.147.147.147.14
16
3.33%6.676.676.676.67
16.5
3.13%6.256.256.256.25
17
3.03%6.066.066.066.06
11.5
2.94%5.885.885.885.88
1112131415
161718
10.010.010.010.010.0
9.539.529.539.529.53
9.099.099.099.099.09
8.698.708.698.708.69
8.338.348.338.348.33
8.08.08.08.08.0
7.697.697.697.697.70
7.417.417.417.417.40
7.147.147.157.147.15
6.676.676.666.676.66
6.256.256.256.256.25
6.066.066.066.066.06
5.885.885.885.885.88
5.0 9.52 9.094.55
8.708.69
8.348.334.17
8.08.08.0
7.697.707.693.85
7.417.407.417.40
7.147.157.147.153.57
6.676.666.676.666.67
6.256.256.256.256.25
6.066.066.066.066.06
5.895.885.895.885.89
3.33 6.253.12
6.066.07
5.885.892.94
-
Table A-8. ( Continued)
Year
12345
6789
10
Recovery periods in years
18
2.78%5.565.565.555.56
19
2.63%5.265.265.265.26
20
2.5%5.05.05.05.0
24
2.273%4.5454.5454.5454.546
25
2.083%4.1674.1674.1674.167
26.5
2.0%4.04.04.04.0
28
1.887%3.7743.7743.7743.774
30
1.786%3.5713.5713.5713.571
35
1.667%3.3333.3333.3333.333
40
1.429%2.8572.8572.8572.857
45
1.25%2.502.502.502.50
50
1.111%2.2222.2222.2222.222
22
1.0%2.02.02.02.0
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
464750
51
5.555.565.555.565.55
5.265.265.265.275.26
5.05.05.05.05.0
4.5454.5464.5454.5464.545
4.1674.1674.1674.1674.167
4.04.04.04.04.0
3.7743.7733.7743.7733.774
3.5713.5723.5713.5723.571
3.3333.3333.3333.3333.333
2.8572.8572.8572.8572.857
2.502.502.502.502.50
2.2222.2222.2222.2222.222
2.02.02.02.02.0
5.565.555.565.555.56
5.275.265.275.265.27
5.05.05.05.05.0
4.5464.5454.5464.5454.546
4.1664.1674.1664.1674.166
4.04.04.04.04.0
3.7733.7743.7733.7733.774
3.5723.5713.5723.5713.572
3.3333.3333.3343.3333.334
2.8572.8572.8572.8572.857
2.502.502.502.502.50
2.2222.2222.2222.2222.222
2.02.02.02.02.0
5.555.565.552.78
5.265.275.265.272.63
5.05.05.05.05.0
4.5454.5464.5454.5464.545
4.1674.1664.1674.1664.167
4.04.04.04.04.0
3.7733.7743.7733.7743.773
3.5713.5723.5713.5723.571
3.3333.3343.3333.3343.333
2.8572.8572.8572.8572.857
2.502.502.502.502.50
2.2222.2222.2222.2222.222
2.02.02.02.02.0
2.5 4.5464.5452.273
4.1664.1674.1664.1672.083
4.04.04.04.04.0
3.7743.7733.7743.7733.774
3.5723.5713.5723.5713.572
3.3343.3333.3343.3333.334
2.8572.8572.8572.8572.857
2.502.502.502.502.50
2.2222.2222.2222.2222.222
2.02.02.02.02.0
2.0 3.7733.774
3.5713.5723.5711.786
3.3333.3343.3333.3343.333
2.8572.8572.8582.8572.858
2.502.502.502.502.50
2.2222.2232.2222.2232.222
2.02.02.02.02.0
1.667 2.8572.8582.8572.8582.857
2.502.502.502.502.50
2.2232.2222.2232.2222.223
2.02.02.02.02.0
1.429 2.502.502.502.502.50
2.2222.2232.2222.2232.222
2.02.02.02.02.0
1.25 2.2232.2222.2232.2222.223
2.02.02.02.02.0
1.111 2.02.01.0
-
Table A-9. Straight Line MethodMid-Quarter ConventionPlaced in Service in First Quarter
Year
12345
6789
10
Recovery periods in years
2.5
35.0%40.025.0
3
29.17%33.3333.33
4.17
3.5
25.00%28.5728.5717.86
4
21.88%25.0025.0025.00
3.12
5
17.5%20.020.020.020.0
2.5
6
14.58%16.6716.6716.6716.66
16.672.08
6.5
13.46%15.3815.3915.3815.39
15.389.62
7
12.50%14.2914.2814.2914.28
14.2914.28
1.79
7.5
11.67%13.3313.3313.3313.34
13.3313.34
8.33
8
10.94%12.5012.5012.5012.50
12.5012.5012.50
1.56
8.5
10.29%11.7711.7611.7711.76
11.7711.7611.77
7.35
9
9.72%11.1111.1111.1111.11
11.1111.1111.1211.11
1.39
9.5
9.21%10.5310.5310.5310.52
10.5310.5210.5310.52
6.58
Table A-9. ( Continued)
Year
12345
6789
10
Recovery periods in years
10
8.75%10.0010.0010.0010.00
10.5
8.33%9.529.529.539.52
11
7.95%9.099.099.099.09
12
7.61%8.708.708.698.70
12.5
7.29%8.338.338.338.33
13
7.0%8.08.08.08.0
13.5
6.73%7.697.697.697.69
14
6.48%7.417.417.417.41
15
6.25%7.147.147.147.14
16
5.83%6.676.676.676.67
16.5
5.47%6.256.256.256.25
17
5.30%6.066.066.066.06
11.5
5.15%5.885.885.885.88
1112131415
161718
10.0010.0010.0010.0010.00
9.539.529.539.529.53
9.099.099.099.099.10
8.698.708.698.708.69
8.348.338.348.338.34
8.08.08.08.08.0
7.697.697.697.707.69
7.417.417.417.407.41
7.147.147.157.147.15
6.676.676.666.676.66
6.256.256.256.256.25
6.066.066.066.066.06
5.885.885.885.885.88
1.25 5.95 9.091.14
8.705.43
8.338.341.04
8.08.05.0
7.707.697.700.96
7.407.417.404.63
7.147.157.147.150.89
6.676.666.676.666.67
6.256.256.256.256.25
6.066.066.066.066.06
5.885.895.885.895.88
0.83 6.250.78
6.073.79
5.895.880.74
-
Table A-9. ( Continued)
Year
12345
6789
10
Recovery periods in years
18
4.86%5.565.565.565.55
19
4.61%5.265.265.265.26
20
4.375%5.0005.0005.0005.000
24
3.977%4.5454.5454.5464.545
25
3.646%4.1674.1674.1674.167
26.5
3.5%4.04.04.04.0
28
3.302%3.7743.7743.7743.774
30
3.125%3.5713.5713.5713.571
35
2.917%3.3333.3333.3333.333
40
2.500%2.8572.8572.8572.857
45
2.188%2.5002.5002.5002.500
50
1.944%2.2222.2222.2222.222
22
1.75%2.002.002.002.00
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
464750
51
5.565.555.565.555.56
5.265.265.265.265.27
5.0005.0005.0005.0005.000
4.5464.5454.5464.5454.546
4.1674.1674.1674.1674.166
4.04.04.04.04.0
3.7743.7733.7743.7733.774
3.5723.5713.5723.5713.572
3.3333.3333.3333.3333.333
2.8572.8572.8572.8572.857
2.5002.5002.5002.5002.500
2.2222.2222.2222.2222.222
2.002.002.002.002.00
5.555.565.555.565.55
5.265.275.265.275.26
5.0005.0005.0005.0005.000
4.5454.5464.5454.5464.545
4.1674.1664.1674.1664.167
4.04.04.04.04.0
3.7733.7743.7733.7743.773
3.5713.5723.5713.5723.571
3.3333.3333.3343.3333.334
2.8572.8572.8572.8572.857
2.5002.5002.5002.5002.500
2.2222.2222.2222.2222.222
2.002.002.002.002.00
5.565.555.560.69
5.275.265.275.260.66
5.0005.0005.0005.0005.000
4.5464.5454.5464.5454.546
4.1664.1674.1664.1674.166
4.04.04.04.04.0
3.7743.7733.7743.7733.774
3.5723.5713.5723.5713.572
3.3333.3343.3333.3343.333
2.8572.8572.8572.8572.857
2.5002.5002.5002.5002.500
2.2222.2222.2222.2222.222
2.002.002.002.002.00
0.625 4.5454.5460.568
4.1674.1664.1674.1660.521
4.04.04.04.04.0
3.7733.7743.7733.7743.773
3.5713.5723.5713.5723.571
3.3343.3333.3343.3333.334
2.8572.8572.8572.8572.857
2.5002.5002.5002.5002.500
2.2222.2222.2222.2222.222
2.002.002.002.002.00
0.5 3.7742.358
3.5723.5713.5720.446
3.3333.3343.3333.3343.333
2.8572.8582.8572.8582.857
2.5002.5002.5002.5002.500
2.2232.2222.2232.2222.223
2.002.002.002.002.00
0.417 2.8582.8572.8582.8572.858
2.5002.5002.5002.5002.500
2.2222.2232.2222.2232.222
2.002.002.002.002.00
0.357 2.5002.5002.5002.5002.500
2.2232.2222.2232.2222.223
2.002.002.002.002.00
0.312 2.2222.2232.2222.2232.222
2.002.002.002.002.00
0.278 2.002.000.25
-
Table A-10. Straight Line MethodMid-Quarter ConventionPlaced in Service in Second Quarter
Year
12345
6789
10
Recovery periods in years
2.5
25.0%40.035.0
3
20.83%33.3333.3412.50
3.5
17.86%28.5728.5725.00
4
15.63%25.0025.0025.00
9.37
5
12.5%20.020.020.020.0
7.5
6
10.42%16.6716.6716.6616.67
16.666.25
6.5
9.62%15.3815.3815.3915.38
15.3913.46
7
8.93%14.2914.2814.2914.28
14.2914.28
5.36
7.5
8.33%13.3313.3313.3413.33
13.3413.3311.67
8
7.81%12.5012.5012.5012.50
12.5012.5012.50
4.69
8.5
7.35%11.7711.7611.7711.76
11.7711.7611.7710.29
9
6.94%11.1111.1111.1111.11
11.1111.1111.1211.11
4.17
9.5
6.58%10.5310.5310.5310.52
10.5310.5210.5310.52
9.21
Table A-10. ( Continued)
Year
12345
6789
10
Recovery periods in years
10
6.25%10.0010.0010.0010.00
10.5
5.95%9.529.529.539.52
11
5.68%9.099.099.099.09
12
5.43%8.708.708.708.69
12.5
5.21%8.338.338.338.33
13
5.0%8.08.08.08.0
13.5
4.81%7.697.697.697.69
14
4.63%7.417.417.417.41
15
4.46%7.147.147.147.14
16
4.17%6.676.676.676.67
16.5
3.91%6.256.256.256.25
17
3.79%6.066.066.066.06
11.5
3.68%5.885.885.885.88
1112131415
161718
10.0010.0010.0010.0010.00
9.539.529.539.529.53
9.099.099.099.099.09
8.708.698.708.698.70
8.338.348.338.348.33
8.08.08.08.08.0
7.697.697.697.697.70
7.417.417.417.407.41
7.147.157.147.157.14
6.676.666.676.666.67
6.256.256.256.256.25
6.066.066.066.066.06
5.885.885.885.885.88
3.75 8.33 9.103.41
8.697.61
8.348.333.13
8.08.07.0
7.697.707.692.89
7.407.417.406.48
7.157.147.157.142.68
6.666.676.666.676.66
6.256.256.256.256.25
6.066.066.066.066.06
5.885.895.885.895.88
2.50 6.252.34
6.065.31
5.895.882.21
-
Table A-10. ( Continued)
Year
12345
6789
10
Recovery periods in years
18
3.47%5.565.565.565.55
19
3.29%5.265.265.265.26
20
3.125%5.0005.0005.0005.000
24
2.841%4.5454.5454.5454.546
25
2.604%4.1674.1674.1674.167
26.5
2.5%4.04.04.04.0
28
2.358%3.7743.7743.7743.774
30
2.232%3.5713.5713.5713.571
35
2.083%3.3333.3333.3333.333
40
1.786%2.8572.8572.8572.857
45
1.563%2.5002.5002.5002.500
50
1.389%2.2222.2222.2222.222
22
1.25%2.002.002.002.00
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
464750
51
5.565.555.565.555.56
5.265.265.265.275.26
5.0005.0005.0005.0005.000
4.5454.5464.5454.5464.545
4.1674.1674.1674.1674.167
4.04.04.04.04.0
3.7743.7743.7733.7743.773
3.5723.5713.5723.5713.572
3.3333.3333.3333.3333.333
2.8572.8572.8572.8572.857
2.5002.5002.5002.5002.500
2.2222.2222.2222.2222.222
2.002.002.002.002.00
5.555.565.555.565.55
5.275.265.275.265.27
5.0005.0005.0005.0005.000
4.5464.5454.5464.5454.546
4.1664.1674.1664.1674.166
4.04.04.04.04.0
3.7743.7733.7743.7733.774
3.5713.5723.5713.5723.571
3.3333.3343.3333.3343.333
2.8572.8572.8572.8572.857
2.5002.5002.5002.5002.500
2.2222.2222.2222.2222.222
2.002.002.002.002.00
5.565.555.562.08
5.265.275.265.271.97
5.0005.0005.0005.0005.000
4.5454.5464.5454.5464.545
4.1674.1664.1674.1664.167
4.04.04.04.04.0
3.7733.7743.7733.7743.773
3.5723.5713.5723.5713.572
3.3343.3333.3343.3333.334
2.8572.8572.8572.8572.857
2.5002.5002.5002.5002.500
2.2222.2222.2222.2222.222
2.002.002.002.002.00
1.875 4.5464.5451.705
4.1664.1674.1664.1671.562
4.04.04.04.04.0
3.7743.7733.7743.7733.774
3.5713.5723.5713.5723.571
3.3333.3343.3333.3343.333
2.8572.8572.8572.8572.857
2.5002.5002.5002.5002.500
2.2222.2222.2222.2222.222
2.002.002.002.002.00
1.5 3.7733.302
3.5723.5713.5721.339
3.3343.3333.3343.3333.334
2.8572.8572.8582.8572.858
2.5002.5002.5002.5002.500
2.2222.2232.2222.2232.222
2.002.002.002.002.00
1.250 2.8572.8582.8572.8582.857
2.5002.5002.5002.5002.500
2.2232.2222.2232.2222.223
2.002.002.002.002.00
1.072 2.5002.5002.5002.5002.500
2.2222.2232.2222.2232.222
2.002.002.002.002.00
0.937 2.2232.2222.2232.2222.223
2.002.002.002.002.00
0.833 2.002.000.75
-
Table A-11. Straight Line MethodMid-Quarter ConventionPlaced in Service in Third Quarter
Year
12345
11
Recovery periods in years
2.5
15.0%40.040.0
5.0
3
12.50%33.3333.3420.83
3.5
10.71%28.5728.5728.58
3.57
4
9.38%25.0025.0025.0015.62
5
7.5%20.020.020.020.0
12.5
6
6.25%16.6716.6716.6616.67
16.6610.42
6.5
5.77%15.3815.3915.3815.39
15.3815.39
1.92
7
5.36%14.2914.2814.2914.28
14.2914.28
8.93
7.5
5.00%13.3313.3313.3313.34
13.3313.3413.33
1.67
8
4.69%12.5012.5012.5012.50
12.5012.5012.50
7.81
8.5
4.41%11.7611.7711.7611.77
11.7611.7711.7611.77
1.47
9
4.17%11.1111.1111.1111.11
11.1111.1111.1111.11
6.95
9.5
3.95%10.5310.5310.5210.53
10.5210.5310.5210.5310.52
Table A-11. ( Continued)
Year
12345
6789
10
Recovery periods in years
10
3.75%10.0010.0010.0010.00
10.5
3.57%9.529.529.529.53
11
3.41%9.099.099.099.09
12
3.26%8.708.708.698.70
12.5
3.13%8.338.338.338.33
13
3.0%8.08.08.08.0
13.5
2.88%7.697.697.697.69
14
2.78%7.417.417.417.41
15
2.68%7.147.147.147.14
16
2.50%6.676.676.676.67
16.5
2.34%6.256.256.256.25
17
2.27%6.066.066.066.06
11.5
2.21%5.885.885.885.88
1112131415
161718
10.0010.0010.0010.0010.00
9.529.539.529.539.52
9.099.099.099.099.09
8.698.708.698.708.69
8.338.348.338.348.33
8.08.08.08.08.0
7.697.697.707.697.70
7.417.417.407.417.40
7.147.147.147.157.14
6.676.666.676.666.67
6.256.256.256.256.25
6.066.066.066.066.06
5.885.885.885.885.88
6.25 9.531.19
9.105.68
8.708.691.09
8.348.335.21
8.08.08.01.0
7.697.707.694.81
7.417.407.417.400.93
7.157.147.157.144.47
6.666.676.666.676.66
6.256.256.256.256.25
6.066.066.066.066.06
5.885.895.885.895.88
4.17 6.253.91
6.076.060.76
5.895.883.68
6789
10
1.32
-
Table A-11. ( Continued)
Year
12345
6789
10
Recovery periods in years
18
2.08%5.565.565.565.55
19
1.97%5.265.265.265.26
20
1.875%5.0005.0005.0005.000
24
1.705%4.5454.5454.5454.546
25
1.563%4.1674.1674.1674.167
26.5
1.5%4.04.04.04.0
28
1.415%3.7743.7743.7743.774
30
1.339%3.5713.5713.5713.571
35
1.250%3.3333.3333.3333.333
40
1.071%2.8572.8572.8572.857
45
0.938%2.5002.5002.5002.500
50
0.833%2.2222.2222.2222.222
22
0.75%2.002.002.002.00
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
464750
51
5.565.555.565.555.56
5.265.265.265.275.26
5.0005.0005.0005.0005.000
4.5454.5464.5454.5464.545
4.1674.1674.1674.1664.167
4.04.04.04.04.0
3.7743.7733.7743.7733.774
3.5723.5713.5723.5713.572
3.3333.3333.3333.3333.333
2.8572.8572.8572.8572.857
2.5002.5002.5002.5002.500
2.2222.2222.2222.2222.222
2.002.002.002.002.00
5.555.565.555.565.55
5.275.265.275.265.27
5.0005.0005.0005.0005.000
4.5464.5454.5464.5454.546
4.1664.1674.1664.1674.166
4.04.04.04.04.0
3.7733.7743.7733.7743.773
3.5713.5723.5713.5723.571
3.3333.3343.3333.3343.333
2.8572.8572.8572.8572.857
2.5002.5002.5002.5002.500
2.2222.2222.2222.2222.222
2.002.002.002.002.00
5.565.555.563.47
5.265.275.265.273.29
5.0005.0005.0005.0005.000
4.5454.5464.5454.5464.545
4.1674.1664.1674.1664.167
4.04.04.04.04.0
3.7743.7733.7743.7733.774
3.5723.5713.5723.5713.572
3.3343.3333.3343.3333.334
2.8572.8572.8572.8572.857
2.5002.5002.5002.5002.500
2.2222.2222.2222.2222.222
2.002.002.002.002.00
3.125 4.5464.5452.841
4.1664.1674.1664.1672.604
4.04.04.04.04.0
3.7733.7743.7733.7743.773
3.5713.5723.5713.5723.571
3.3333.3343.3333.3343.333
2.8572.8572.8572.8572.857
2.5002.5002.5002.5002.500
2.2222.2222.2222.2222.222
2.002.002.002.002.00
2.5 3.7743.7730.472
3.5723.5713.5722.232
3.3343.3333.3343.3333.334
2.8582.8572.8582.8572.858
2.5002.5002.5002.5002.500
2.2222.2232.2222.2232.222
2.002.002.002.002.00
2.083 2.8572.8582.8572.8582.857
2.5002.5002.5002.5002.500
2.2232.2222.2232.2222.223
2.002.002.002.002.00
1.786 2.5002.5002.5002.5002.500
2.2222.2232.2222.2232.222
2.002.002.002.002.00
1.562 2.2232.2222.2232.2222.223
2.002.002.002.002.00
1.389 2.002.001.25
-
Table A-12. Straight Line MethodMid-Quarter ConventionPlaced in Service in Fourth Quarter
Year
12345
6789
10
Recovery periods in years
2.5
5.0%40.040.015.0
3
4.17%33.3333.3329.17
3.5
3.57%28.5728.5728.5710.72
4
3.13%25.0025.0025.0021.87
5
2.5%20.020.020.020.0
17.5
6
2.08%16.6716.6716.6716.66
16.6714.58
6.5
1.92%15.3915.3815.3915.38
15.3915.38
5.77
7
1.79%14.2914.2814.2914.28
14.2914.2812.50
7.5
1.67%13.3313.3313.3313.33
13.3413.3313.34
5.00
8
1.56%12.5012.5012.5012.50
12.5012.5012.5010.94
8.5
1.47%11.7611.7711.7611.77
11.7611.7711.7611.77
4.41
9
1.39%11.1111.1111.1111.11
11.1111.1111.1111.11
9.73
9.5
1.32%10.5310.5310.5210.53
10.5210.5310.5210.5310.52
Table A-12. ( Continued)
Year
12345
6789
10
Recovery periods in years
10
1.25%10.0010.0010.0010.00
10.5
1.19%9.529.529.529.53
11
1.14%9.099.099.099.09
12
1.09%8.708.698.708.69
12.5
1.04%8.338.338.338.33
13
1.0%8.08.08.08.0
13.5
0.96%7.697.697.697.69
14
0.93%7.417.417.417.41
15
0.89%7.147.147.147.14
16
0.83%6.676.676.676.67
16.5
0.78%6.256.256.256.25
17
0.76%6.066.066.066.06
11.5
0.74%5.885.885.885.88
1112131415
161718
10.0010.0010.0010.0010.00
9.529.539.529.539.52
9.099.099.099.099.09
8.708.698.708.698.70
8.348.338.348.338.34
8.08.08.08.08.0
7.697.697.697.707.69
7.417.417.407.417.40
7.147.147.157.147.15
6.676.676.666.676.66
6.256.256.256.256.25
6.066.066.066.066.06
5.885.885.885.885.88
8.75 9.533.57
9.097.96
8.698.703.26
8.338.347.29
8.08.08.03.0
7.707.697.706.73
7.417.407.417.402.78
7.147.157.147.156.25
6.676.666.676.666.67
6.256.256.256.256.25
6.066.066.066.066.06
5.885.895.885.895.88
5.83 6.255.47
6.066.072.27
5.895.885.15
11 3.95
-
Table A-12. ( Continued)
Year
12345
6789
10
Recovery periods in years
18
0.69%5.565.565.565.55
19
0.66%5.265.265.265.26
20
0.625%5.0005.0005.0005.000
24
0.568%4.5454.5454.5464.545
25
0.521%4.1674.1674.1674.167
26.5
0.5%4.04.04.04.0
28
0.472%3.7743.7743.7743.774
30
0.446%3.5713.5713.5713.571
35
0.417%3.3333.3333.3333.333
40
0.357%2.8572.8572.8572.857
45
0.313%2.5002.5002.5002.500
50
0.278%2.2222.2222.2222.222
22
0.25%2.002.002.002.00
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
464750
51
5.565.555.565.555.56
5.265.265.265.265.27
5.0005.0005.0005.0005.000
4.5464.5454.5464.5454.546
4.1674.1674.1674.1674.166
4.04.04.04.04.0
3.7733.7743.7733.7743.773
3.5723.5713.5723.5713.572
3.3333.3333.3333.3333.333
2.8572.8572.8572.8572.857
2.5002.5002.5002.5002.500
2.2222.2222.2222.2222.222
2.002.002.002.002.00
5.555.565.555.565.55
5.265.275.265.275.26
5.0005.0005.0005.0005.000
4.5454.5464.5454.5464.545
4.1674.1664.1674.1664.167
4.04.04.04.04.0
3.7743.7733.7743.7733.774
3.5713.5723.5713.5723.571
3.3333.3333.3343.3333.334
2.8572.8572.8572.8572.857
2.5002.5002.5002.5002.500
2.2222.2222.2222.2222.222
2.002.002.002.002.00
5.565.555.564.86
5.275.265.275.264.61
5.0005.0005.0005.0005.000
4.5464.5454.5464.5454.546
4.1664.1674.1664.1674.166
4.04.04.04.04.0
3.7733.7743.7733.7743.773
3.5723.5713.5723.5713.572
3.3333.3343.3333.3343.333
2.8572.8572.8572.8572.857
2.5002.5002.5002.5002.500
2.2222.2222.2222.2222.222
2.002.002.002.002.00
4.375 4.5454.5463.977
4.1674.1664.1674.1663.646
4.04.04.04.04.0
3.7743.7733.7743.7733.774
3.5713.5723.5713.5723.571
3.3343.3333.3343.3333.334
2.8572.8572.8572.8572.857
2.5002.5002.5002.5002.500
2.2222.2222.2222.2222.222
2.002.002.002.002.00
3.5 3.7733.7741.415
3.5723.5713.5723.125
3.3333.3343.3333.3343.333
2.8572.8582.8572.8582.857
2.5002.5002.5002.5002.500
2.2222.2222.2232.2222.223
2.002.002.002.002.00
2.917 2.8582.8572.8582.8572.858
2.5002.5002.5002.5002.500
2.2222.2232.2222.2232.222
2.002.002.002.002.00
2.500 2.5002.5002.5002.5002.500
2.2232.2222.2232.2222.223
2.002.002.002.002.00
2.187 2.2222.2232.2222.2232.222
2.002.002.002.002.00
1.945 2.002.001.75
-
Table A-13. Straight LineMid-Month Convention
Year
124041
Month property placed in service
1
2.396%2.5000.104
2
2.188%2.5000.312
3
1.979%2.5000.521
4
1.771%2.5000.729
5
1.563%2.5000.937
6
1.354%2.5001.146
7
1.146%2.5001.354
8
0.938%2.5001.562
9
0.729%2.5001.771
10
0.521%2.5001.979
11
0.313%2.5002.187
12
0.104%2.5002.396
Table A-14. 150% Declining Balance MethodHalf-Year Convention
Year
12345
6789
10
Recovery periods in years
2.5
30.0%42.028.0
3
25.0%37.525.012.5
3.5
21.43%33.6722.4522.45
4
18.75%30.4720.3120.3110.16
5
15.00%25.5017.8516.6616.66
8.33
6
12.50%21.8816.4114.0614.06
14.067.03
6.5
11.54%20.4115.7013.0913.09
13.0913.08
7
10.71%19.1315.0312.2512.25
12.2512.25
6.13
7.5
10.00%18.0014.4011.5211.52
11.5211.5211.52
8
9.38%16.9913.8111.2210.80
10.8010.8010.80
5.40
8.5
8.82%16.0913.2510.9110.19
10.1910.1810.1910.18
9
8.33%15.2812.7310.61
9.65
9.649.659.649.654.82
9.5
7.89%14.5412.2510.31
9.17
9.179.179.179.179.16
Table A-14. ( Continued)
Year
12345
6789
10
Recovery periods in years
10
7.50%13.8811.7910.02
8.74
10.5
7.14%13.2711.37
9.758.35
11
6.82%12.7110.97
9.488.18
12
6.52%12.1910.60
9.228.02
12.5
6.25%11.7210.25
8.977.85
13
6.00%11.28
9.938.737.69
13.5
5.77%10.87
9.628.517.53
14
5.56%10.49
9.338.297.37
15
5.36%10.14
9.058.087.22
16
5.00%9.508.557.706.93
16.5
4.69%8.948.107.346.65
17
4.55%8.687.897.176.52
11.5
4.41%8.437.697.016.39
1112131415
161718
8.748.748.748.748.74
8.358.358.358.368.35
7.987.977.987.977.98
7.647.647.637.647.63
7.337.337.337.337.33
7.057.057.057.047.05
6.796.796.796.796.79
6.556.556.556.556.55
6.446.326.326.326.32
6.235.905.905.915.90
6.035.555.555.555.55
5.935.395.395.395.39
5.835.325.235.235.23
4.37 8.36 7.973.99
7.647.63
7.327.333.66
7.047.057.04
6.796.786.793.39
6.556.556.566.55
6.326.326.326.313.16
5.915.905.915.905.91
5.555.555.545.555.54
5.395.395.385.395.38
5.235.235.235.235.23
2.95 5.552.77
5.395.38
5.235.232.62
-
Table A-14. ( Continued)
Year
12345
6789
10
Recovery periods in years
18
4.17%7.997.326.716.15
19
3.95%7.586.986.435.93
20
3.750%7.2196.6776.1775.713
24
3.409%6.5866.1375.7185.328
25
3.125%6.0555.6765.3224.989
26.5
3.000%5.8205.4715.1434.834
28
2.830%5.5005.1894.8954.618
30
2.679%5.2144.9344.6704.420
35
2.500%4.8754.6314.4004.180
40
2.143%4.1944.0143.8423.677
45
1.875%3.6803.5423.4093.281
50
1.667%3.2783.1693.0632.961
22
1.500%2.9552.8662.7802.697
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
5.645.174.944.944.94
5.465.034.694.694.69
5.2854.8884.5224.4624.461
4.9654.6274.3114.0634.063
4.6774.3854.1113.8543.729
4.5444.2714.0153.7743.584
4.3574.1103.8773.6583.451
4.1833.9593.7473.5463.356
3.9713.7723.5843.4043.234
3.5203.3693.2253.0862.954
3.1583.0402.9262.8162.710
2.8622.7672.6742.5852.499
2.6162.5382.4612.3882.316
4.944.954.944.954.94
4.694.694.694.694.69
4.4624.4614.4624.4614.462
4.0634.0634.0644.0634.064
3.7293.7293.7303.7293.730
3.5833.5843.5833.5843.583
3.3833.3833.3833.3833.383
3.2053.2053.2053.2053.205
3.0722.9942.9942.9942.994
2.8282.7062.5902.5712.571
2.6092.5112.4172.3262.253
2.4162.3352.2572.1822.110
2.2462.1792.1142.0501.989
4.954.944.952.47
4.694.694.704.692.35
4.4614.4624.4614.4624.461
4.0634.0644.0634.0644.063
3.7293.7303.7293.7303.729
3.5843.5833.5843.5833.584
3.3833.3833.3833.3833.384
3.2053.2053.2053.2053.205
2.9942.9942.9942.9942.993
2.5712.5712.5712.5712.571
2.2532.2532.2532.2532.253
2.0392.0052.0052.0052.005
1.9291.8711.8151.8061.806
2.231 4.0644.0632.032
3.7303.7293.7303.7291.865
3.5833.5843.5833.5843.583
3.3833.3843.3833.3843.383
3.2053.2053.2053.2053.205
2.9942.9932.9942.9932.994
2.5712.5712.5712.5712.571
2.2532.2532.2532.2532.253
2.0052.0052.0052.0042.005
1.8061.8061.8061.8061.806
1.792 3.3843.383
3.2053.2053.2051.602
2.9932.9942.9932.9942.993
2.5712.5712.5722.5712.572
2.2532.2532.2532.2532.253
2.0042.0052.0042.0052.004
1.8061.8061.8061.8061.806
1.497 2.5712.5722.5712.5722.571
2.2532.2532.2522.2532.252
2.0052.0042.0052.0042.005
1.8061.8061.8061.8061.806
1.286 2.2532.2522.2532.2522.253
2.0042.0052.0042.0052.004
1.8061.8061.8061.8061.806
1.126 2.0052.0042.0052.0042.005
1.8061.8051.8061.8051.806
1.002 1.8051.8061.8051.8061.805
51 0.903
-
Table A-15. 150% Declining Balance MethodMid-Quarter ConventionProperty Placed in Service in First Quarter
Year
12345
6789
10
Recovery periods in years
2.5
52.50%29.2318.27
3
43.75%28.1325.00
3.12
3.5
37.50%26.7921.9813.73
4
32.81%25.2019.7619.76
2.47
5
26.25%22.1316.5216.5216.52
2.06
6
21.88%19.5314.6514.0614.06
14.061.76
6.5
20.19%18.4214.1713.0313.02
13.038.14
7
18.75%17.4113.6812.1612.16
12.1612.16
1.52
7.5
17.50%16.5013.2011.4211.42
11.4111.42
7.13
8
16.41%15.6712.7410.7710.77
10.7610.7710.76
1.35
8.5
15.44%14.9212.2910.2010.19
10.2010.1910.20
6.37
9
14.58%14.2411.86
9.899.64
9.659.649.659.641.21
9.5
13.82%13.6111.46
9.659.15
9.159.159.159.145.72
Table A-15. ( Continued)
Year
12345
6789
10
Recovery periods in years
10 10.5 11 11.5 12 12.5 13 13.5 14 15 16 16.5 17
1112131415
161718
13.13%13.0311.08
9.418.71
8.718.718.718.718.71
1.09
12.50%12.5010.71
9.188.32
8.328.328.328.328.31
5.20
11.93%12.0110.37
8.967.96
7.967.967.967.967.97
7.961.00
11.41%11.5610.05
8.747.64
7.647.647.647.647.63
7.644.77
10.94%11.13
9.748.527.46
7.337.337.337.337.32
7.337.320.92
10.50%10.74
9.458.327.32
7.047.047.047.047.04
7.047.034.40
10.10%10.37
9.188.127.18
6.786.776.786.776.78
6.776.786.770.85
9.72%10.03
8.927.937.04
6.536.546.536.546.53
6.546.536.544.08
8.75%9.138.217.396.65
5.995.905.915.905.91
5.905.915.905.915.90
0.74
9.38%9.718.677.746.91
6.316.316.316.316.31
6.316.316.326.310.79
8.20%8.617.807.076.41
5.805.545.545.545.54
5.545.545.545.555.54
5.550.69
7.95%8.377.616.926.29
5.715.385.385.385.38
5.385.385.385.385.38
5.373.36
7.72%8.147.426.776.17
5.635.235.235.235.23
5.235.225.235.225.23
5.225.230.65
-
Table A-15. ( Continued)
Year
12345
6789
10
Recovery periods in years
18 19 20 22 24 25 26.5 28 30 35 40 45 50
1112131415
161718
7.29% 6.91% 6.563% 5.966% 5.469% 5.250% 4.953% 4.688% 3.750%4.375% 3.281% 2.917% 2.625%
1920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
51
7.737.086.495.95
5.455.004.944.954.94
4.954.944.954.944.95
4.944.954.940.62
7.35 7.008 6.411 5.908 5.685 5.380 5.106 4.781 4.1256.77 6.482 5.974 5.539 5.344 5.075 4.832 4.5426.23 5.996 5.567 5.193 5.023 4.788 4.574 4.3155.74 5.546 5.187 4.868 4.722 4.517 4.329 4.099
5.29 5.130 4.834 4.564 4.439 4.262 4.097 3.894 3.4624.87 4.746 4.504 4.279 4.172 4.020 3.877 3.700 3.3144.69 4.459 4.197 4.011 3.922 3.793 3.669 3.515 3.1724.69 4.459 4.061 3.761 3.687 3.578 3.473 3.339 3.0364.69 4.459 4.061 3.729 3.582 3.383 3.287 3.172 2.906
4.69 4.459 4.061 3.729 3.582 3.384 3.204 3.013 2.7814.69 4.460 4.061 3.730 3.582 3.383 3.204 2.994 2.6624.69 4.459 4.061 3.729 3.582 3.384 3.204 2.994 2.5714.69 4.460 4.061 3.730 3.582 3.383 3.204 2.994 2.5714.68 4.459 4.061 3.729 3.582 3.384 3.204 2.994 2.571
4.69 4.460 4.061 3.730 3.582 3.383 3.204 2.994 2.5714.68 4.459 4.061 3.729 3.582 3.384 3.204 2.994 2.5714.69 4.460 4.061 3.730 3.582 3.383 3.204 2.994 2.5714.68 4.459 4.061 3.729 3.581 3.384 3.204 2.994 2.5710.59 4.460 4.060 3.730 3.582 3.383 3.204 2.994 2.571
0.557 4.061 3.729 3.581 3.384 3.203 2.993 2.5714.060 3.730 3.582 3.383 3.204 2.994 2.5710.508 3.729 3.581 3.384 3.203 2.993 2.571
3.730 3.582 3.383 3.204 2.994 2.5700.466 3.581 3.384 3.203 2.993 2.571
0.448 3.383 3.204 2.994 2.5702.115 3.203 2.993 2.571
3.204 2.994 2.5700.400 2.993 2.571
2.994 2.570
0.374 2.5712.5702.5712.5702.571
3.9483.7793.617
0.321
3.6273.4913.3603.234
3.1132.9962.8842.7762.671
2.5712.4752.3822.2932.252
2.2522.2532.2522.2532.252
2.2532.2522.2532.2522.253
2.2522.2532.2522.2532.252
2.2532.2522.2532.2522.253
2.2522.2532.2522.2532.252
0.282
3.2363.1283.0242.923
2.8262.7322.6402.5522.467
2.3852.3062.2292.1542.083
2.0132.0052.0052.0052.005
2.0052.0052.0052.0052.004
2.0052.0042.0052.0042.005
2.0042.0052.0042.0052.004
2.0052.0042.0052.0042.005
2.0042.0052.0042.0052.004
0.251
2.9212.8342.7492.666
2.5862.5092.4332.3602.290
2.2212.1542.0902.0271.966
1.9071.8501.8061.8061.806
1.8061.8061.8061.8061.806
1.8061.8061.8051.8061.805
1.8061.8051.8061.8051.806
1.8051.8061.8051.8061.805
1.8061.8051.8061.8051.806
1.8051.8061.8051.8061.805
0.226
-
Table A-16. 150% Declining Balance MethodMid-Quarter ConventionProperty Placed in Service in Second Quarter
Year
12345
6789
10
Recovery periods in years
2.5 3 3.5 4 5 6 6.5 7 7.5 8 8.5 9 9.5
Table A-16. ( Continued)
Year
12345
6789
10
Recovery periods in years
10 10.5 11 11.5 12 12.5 13 13.5 14 15 16 16.5 17
1112131415
161718
37.50%37.5025.00
31.25%34.3825.00
9.37
26.79%31.3822.3119.52
23.44%28.7120.1520.15
7.55
18.75%
6.29
15.63%21.0915.8214.0614.06
14.075.27
24.3817.0616.7616.76
14.42%19.7515.1913.0713.07
13.0711.43
13.39%18.5614.5812.2212.22
12.2212.23
4.58
12.50%17.5014.0011.4911.49
11.4911.4810.05
11.72%16.5513.4510.9310.82
10.8210.8310.82
4.06
11.03%15.7012.9310.6510.19
10.1910.1910.20
8.92
10.42%14.9312.4410.37
9.64
9.659.649.659.643.62
9.87%14.2311.9810.09
9.16
9.169.169.179.168.02
9.38%13.5911.55
9.828.73
8.738.738.738.738.73
3.28
8.93%13.0111.15
9.568.34
8.348.348.348.348.35
7.30
8.52%12.4710.77
9.318.04
7.987.987.987.997.98
7.992.99
8.15%11.9810.42
9.067.88
7.647.647.647.647.63
7.646.68
7.81%11.5210.08
8.827.72
7.337.337.337.337.33
7.337.322.75
7.50%11.10
9.778.607.56
7.047.047.057.047.05
7.047.056.16
7.21%10.71
9.478.387.41
6.786.796.786.796.78
6.796.786.792.54
6.94%10.34
9.198.177.26
6.556.556.556.546.55
6.546.556.545.73
6.70%10.00
8.927.977.12
6.356.326.326.326.32
6.326.326.326.332.37
6.25%9.388.447.596.83
6.155.915.905.915.90
5.915.905.915.905.91
2.21
5.86%8.838.007.256.57
5.955.555.555.555.54
5.555.545.555.545.55
5.542.08
5.68%8.577.807.096.44
5.865.385.395.385.39
5.385.395.385.395.38
5.394.71
5.51%8.347.606.936.32
5.765.255.235.235.23
5.235.235.245.235.24
5.235.241.96
-
Table A-16. ( Continued)
Year
12345
6789
10
Recovery periods in years
18 19 20 22 24 25 26.5 28 30 35 40 45 50
1112131415
1617181920
2122232425
2627282930
3132333435
3637383940
4142434445
4647484950
51
5.21%7.907.246.646.08
4.93%7.516.916.375.86
4.688%7.1486.6126.1165.658
4.261%6.5286.0835.6685.281
3.906%6.0065.6315.2794.949
3.750%5.7755.4295.1034.797
3.538%5.4605.1514.8594.584
3.348%5.1784.9004.6384.389
3.125%4.8444.6024.3714.153
2.679%4.1713.9923.8213.657
2.344%3.6623.5253.3933.265
2.083%3.2643.1553.0502.948
1.875%2.9442.8552.7702.687
5.585.114.944.944.95
4.944.954.944.954.94
4.954.944.951.85
5.404.984.694.694.69
4.694.694.694.694.69
4.694.694.694.691.76
5.2334.8414.4784.4634.463
4.4634.4634.4634.4634.462
4.4634.4624.4634.4624.463
1.673
4.9214.5864.2734.0634.063
4.0624.0634.0624.0634.062
4.0634.0624.0634.0624.063
4.0624.0631.523
4.6394.3494.0783.8233.729
3.7293.7293.7303.7293.730
3.7293.7303.7293.7303.729