SERVICE ISSUES DEPRECIATION METHODS, RECOVERY PERIODS, AND CONVENTIONS.
Rev. Proc. 87-57; 1987-2 C.B. 687
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Index Termsdepreciation
- Jurisdictions
- LanguageEnglish
- Tax Analysts Electronic Citation87 TNT 205-10
Modified by Rev. Proc. 2019-8
Modified by Rev. Proc. 2013-13
Rev. Proc. 87-57
CONTENTS
SECTION 1. PURPOSE
SECTION 2. GENERAL RULES OF APPLICATION
01 Property to which section 168 applies
02 Property to which section 168 does not apply
03 Property subject to the general depreciation system of
section 168(a)
04 Property subject to the alternative depreciation system of
section 168(g)
1. Required use of alternative depreciation system
2. Elective use of alternative depreciation system
05 Recovery period
06 Salvage value
07 Earnings and profits
08 Other cost recovery rules
09 Additions or improvements
10 Time and manner for making elections
SECTION 3. CLASSES OF PROPERTY
01 In general
02 General depreciation system
1. Property not assigned a recovery class
2. Property assigned a recovery class under section
168(e)(2)
3. Property assigned a recovery class under section
168(e)(3)
03 Alternative depreciation system
SECTION 4. APPLICABLE RECOVERY PERIODS
01 General depreciation system
02 Alternative depreciation system
SECTION 5. APPLICABLE CONVENTIONS
01 Effect of conventions
02 Determination of applicable convention
03 Half-year convention
04 Mid-month convention
05 Mid-quarter convention
SECTION 6. APPLICABLE DEPRECIATION METHODS
01 General depreciation system
02 Alternative depreciation system
03 Determination of applicable depreciation methods
04 Declining balance method
05 Straight line method
06 Declining balance method switching to straight line method
SECTION 7. ALTERNATIVE MINIMUM TAX
SECTION 8. OPTIONAL TABLES
SECTION 1. PURPOSE
01 This revenue procedure provides guidance to taxpayers and Service personnel in computing depreciation allowances for tangible property under section 168 of the Internal Revenue Code, as amended by section 201(a) of the Tax Reform Act of 1986 (the Act), 1986-3 (Vol. 1) C.B. 38. This revenue procedure describes the applicable depreciation methods, applicable recovery periods, and applicable conventions that must be used in computing depreciation allowances under section 168.
02 Sections 2-7 of this revenue procedure prescribe the manner of computing depreciation allowances. Section 8 of this revenue procedure contains various tables that may be used by certain taxpayers in lieu of computing allowances in the manner described in sections 2-7.
SEC. 2 GENERAL RULES OF APPLICATION
01 PROPERTY TO WHICH SECTION 168 APPLIES. This revenue procedure applies to all property to which section 168 of the Code applies. In general, section 168 applies to depreciable tangible property placed in service after December 31, 1986, except that the section does not apply to property described in section 168(f) or to any transitional rule property (that is, property excluded from the application of section 201 of the Act pursuant to section 203(b), 204, or 251(d)(2) of the Act). A taxpayer may make an irrevocable election to have section 168 apply to certain depreciable tangible property that is not otherwise excluded by section 168(f) and that was placed in service after July 31, 1986, and before January 1, 1987. See section 203(a)(1)(B) of the Act. An election to apply section 168 to property that was placed in service after July 31, 1986, and before January 1, 1987, must be made in the time and manner prescribed in section 5h.5 of the Temporary Regulations -- Elections Under Various Public Laws. See section 2.10 of this revenue procedure.
02 PROPERTY TO WHICH SECTION 168 DOES NOT APPLY. Transitional rule property and property described in section 168(f) of the Code are subject to depreciation not under section 168 but under the following applicable depreciation rules:
1 Transitional rule property is subject to depreciation under section 167 or section 168 of the 1954 Code, as in effect before the amendments made by section 201 of the Act, but as amended by section 1809 of the Act.
2 Property that is described in section 168(f)(1) of the Code is subject to depreciation under section 167(a). The property described in section 168(f)(1) is any property such that the taxpayer makes an irrevocable election to exclude the property from section 168, and for the first taxable year for which a depreciation deduction would be allowable with respect to such property in the hands of the taxpayer, the property is properly depreciated under the unit-of- production method or any method of depreciation not expressed in a term of years (other than the retirement-replacement-betterment method or similar method). The election must be made as set out in section 2.10 of this revenue procedure.
3 Property that is described in section 168(f)(2) of the Code (that is, public utility property for which the taxpayer does not use a normalization method of accounting) is subject to depreciation under the rule prescribed in section 168(i)(9)(C).
4 Property that is described in section 168(f)(3) or (4) of the Code (that is, films and video tapes, and sound recordings, respectively) is subject to depreciation under section 167(a).
5 Property that is described in section 168(f)(5) of the Code (that is, certain churned property) is subject to depreciation under section 167 of the Code or section 168, as in effect before the amendments made by section 201 of the Act, but as amended by section 1809 of the Act.
03 PROPERTY SUBJECT TO THE GENERAL DEPRECIATION SYSTEM OF SECTION 168(a). In general, unless the alternative depreciation system in section 168(g) of the Code applies, depreciation allowances are computed under the general depreciation system prescribed in section 168(a) by use of the applicable depreciation method, applicable recovery period, and the applicable convention determined under section 168(b), (c) and (d) of the Code, respectively. See section 6 of this revenue procedure for rules determining the applicable depreciation method. See section 4 of this revenue procedure for rules determining the applicable recovery period. See section 5 of this revenue procedure for rules determining the applicable convention. However, for certain property section 168(g) provides the alternative depreciation system.
04 PROPERTY SUBJECT TO THE ALTERNATIVE DEPRECIATION SYSTEM OF SECTION 168(g). Under the alternative depreciation system prescribed in section 168(g) of the Code, depreciation allowances are computed by use of the applicable depreciation method, the applicable recovery period, and the applicable convention determined under section 168(g)(2).
1. REQUIRED USE OF ALTERNATIVE DEPRECIATION SYSTEM. The alternative depreciation system must be used for:
(a) any tangible property that during the taxpayer year is used predominantly outside the United States, as determined under section 168(g)(4);
(b) any tax-exempt use property, as defined in section 168(h);
(c) any tax-exempt bond financed property, as defined in section 168(g)(5);
(d) any imported property covered by an Executive order issued under section 168(g)(6);
(e) any property covered by an election made under section 168(g)(7); and
(f) any property used predominantly in a farming business and placed in service during any taxable year in which the taxpayer elects under section 263A(d)(3) not to have section 263A apply to certain costs. See section 263A(e)(2)(A).
2 ELECTIVE USE OF ALTERNATIVE DEPRECIATION SYSTEM. A taxpayer may make an irrevocable election pursuant to section 168(g)(7) with respect to any recovery class of property for any taxable year to use the alternative depreciation system in lieu of the general depreciation system. The alternative depreciation system shall apply to all property in such class placed in service during such taxable year. See section 3.02 of this revenue procedure for determination of recovery classes. In the case of nonresidential real property or residential rental property, an election to use the alternative depreciation system in lieu of the general depreciation system may also be made separately with respect to each property. Elections to use the alternative depreciation system must be made as set out in section 2.10 of this revenue procedure.
05 RECOVERY PERIOD. The recovery period for depreciation of an asset begins in the taxable year when the asset is placed in service and ends either when cumulative depreciation deductions (allowed or allowable) equal the cost or other basis of the asset or when the asset is disposed of or retired from service in a business activity. In general, the term "placed in service" refers to the time that property is first placed by the taxpayer in a condition or state of readiness and availability for a specifically assigned function.
06 SALVAGE VALUE. For purposes of computing the depreciation allowance under section 168 of the Code, salvage value is treated as zero. Section 168(b)(4).
07 EARNINGS AND PROFITS AND ALTERNATIVE MINIMUM TAX. The adjustment to earnings and profits under section 312(k)(3) of the Code for depreciation of property with respect to which section 168 applies shall be made using the alternative depreciation system. Under section 56(a)(1)(A)(i), for purposes of determining alternative minimum taxable income, depreciation allowances are computed using the alternative depreciation system, as modified for such purpose by section 56(a)(1)(A)(ii). See section 7 of this revenue procedure.
08 OTHER COST RECOVERY RULES. Depreciation allowances computed under section 168 of the Code and this revenue procedure may be limited under other provisions of the Code, such as section 280F, which limits depreciation deductions with respect to listed property. In addition, property that would otherwise be depreciable under section 168 may be eligible for other cost recovery provisions in lieu of section 168, such as expensing under section 179, amortization under section 169, and depletion under section 611. No depreciation deduction is allowed under section 168 for property that is not used in a trade or business or held for the production of income.
09 ADDITIONS OR IMPROVEMENTS. Additions or improvements to any property are treated as separate property items for purposes of computing depreciation. The recovery period for any addition or improvement to property begins the later of (1) the taxable year in which the addition or improvement is placed in service, or (2) the taxable year in which the property with respect to which such addition or improvement was made is placed in service. The applicable recovery period, applicable convention, and applicable depreciation method for an addition or improvement to property shall be the same as those that would be applicable to the underlying property if the underlying property were placed in service at the same time as the addition or improvement and were subject to section 168 of the Code.
10 TIME AND MANNER FOR MAKING ELECTIONS. Under section 5h.5(a)(2) of the temporary regulations, after April 14, 1987, an election described in this revenue procedure shall be made by the due date (taking extensions into account) of the tax return for the first taxable year for which the election is to be made. The tax return must be accompanied by a statement identifying the election by reference to Code or Act section and identifying the property items for which the election is being made.
SEC. 3. CLASSES OF PROPERTY
01 IN GENERAL. The general depreciation system and the alternative depreciation system classify property for purposes of determining the applicable depreciation method, applicable recovery period, and applicable convention. Under different rules for each system, property is classified based on the class life of the property or the assigned class life of the property. The class life of property is the class life (if any) that would be applicable with respect to the property as of January 1, 1986, under section 167(m) of the Code (determined without regard to paragraph (4) thereof and determined as if the taxpayer had made an election under section 167(m)). The class life or assigned class life of property may be modified by the Secretary pursuant to authority granted under section 168(i)(1). Rev. Proc. 87-56, page 4, this Bulletin, provides the rules and tables relating to class lives of property.
02 GENERAL DEPRECIATION SYSTEM. Property subject to the general depreciation system is classified based upon the property's class life (if any), unless a different recovery class is assigned under section 168(e)(2) or (3) of the Code:
1 Property that is not assigned a recovery class under section 168(e)(2) or (3) of the Code is assigned a recovery class under the following table:
Class Life (in years) Recovery Class
_____________________ ______________
4 or less 3-year property
more than 4, but less than 10 5-year property
10 or more, but less than 16 7-year property
16 or more, but less than 20 10-year property
20 or more, but less than 25 15-year property
25 or more 20-year property
2 Property is assigned under section 168(e)(2) of the Code to the recovery classes for residential rental property or nonresidential real property based on the following rules:
(a) RESIDENTIAL RENTAL PROPERTY RECOVERY CLASS: Only property that is described in section 167(j)(2)(B). Thus, a building or structure shall be considered to be residential rental property for any taxable year only if 80 percent or more of the gross rental income from the building or structure is rental income from dwelling units (within the meaning of section 167(k)(3)(C)). For purposes of the preceding sentence, if any portion of the building or structure is occupied by the taxpayer as a residence, the gross rental income from the building or structure shall include the rental value of the portion so occupied.
(b) NONRESIDENTIAL REAL PROPERTY RECOVERY CLASS: Only section 1250 property that is not residential rental property and that does not have a class life of less than 27.5 years.
3 The following property (not including property defined as residential rental property or nonresidential real property) is assigned under section 168(e)(3) of the Code to a recovery class notwithstanding its class life, if any:
(a) 3-YEAR PROPERTY RECOVERY CLASSS: Any race horse that is more than 2 years old at the time it is placed in service, and any horse that is not a race horse and that is more than 12 years old at the time it is placed in service. The 3-year property recovery class does not include any automobile or light general purpose truck.
(b) 5-YEAR PROPERTY RECOVERY CLASS: Any automobile or light general purpose truck, any semi-conductor manufacturing equipment, any computer-based telephone central office switching equipment, any qualified technological equipment (as defined in section 168(i)(2)), any property used in connection with research and experimentation, and certain energy property described in section 168(e)(3)(B)(vi).
(c) 7-YEAR PROPERTY RECOVERY CLASS: Any railroad track, any single-purpose agricultural or horticultural structure (within the meaning of section 48(p)), and any property that does not have a class life and is not otherwise classified in section 168(e)(2) or (3).
(d) 15-YEAR PROPERTY RECOVERY CLASS: Any municipal wastewater treatment plant and any telephone distribution plant and comparable equipment used for 2-way exchange of voice and data communications.
(e) 20-YEAR PROPERTY RECOVERY CLASS: Any municipal sewer.
03 ALTERNATIVE DEPRECIATION SYSTEM. For purposes of the alternative depreciation system, section 168(g)(3)(B) of the Code assigns to certain property a class life that is to be taken into account instead of the class life (if any) determined under section 167(m) as of January 1, 1986. The following property is assigned class lives under section 168(g)(3)(B) for purposes of the alternative depreciation system:
(a) Any semi-conductor manufacturing equipment is assigned a class life of 5 years.
(b) Any computer-based telephone central office switching equipment is assigned a class life of 9.5 years.
(c) Any railroad track is assigned a class life of 10 years.
(d) Any single purpose agricultural or horticultural structure (within the meaning of section 48(p)) is assigned a class life of 15 years.
(e) Any municipal wastewater treatment plant is assigned a class life of 24 years.
(f) Any telephone distribution plant and comparable equipment used for 2-way exchange of voice and data communications is assigned a class life of 24 years.
(g) Any municipal sewer is assigned a class life of 50 years.
SEC. 4. APPLICABLE RECOVERY PERIODS
01 GENERAL DEPRECIATION SYSTEM. Under the general depreciation system, the applicable recovery period for property is determined under section 168(c) of the Code and is based on the classification of property among eight recovery classes as set forth in the following table:
Applicable
Class of Property Recovery Period
_________________ _______________
3-year property 3 years
5-year property 5 years
7-year property 7 years
10-year property 10 years
15-year property 15 years
20-year property 20 years
Residential rental property 27.5 years
Non-residential real property 31.5 years
These recovery periods are 12-month periods and are not based on taxable years. The applicable recovery periods are not elective.
02 ALTERNATIVE DEPRECIATION SYSTEM. Under the alternative depreciation system, the applicable recovery period for property is determined under section 168(g) of the Code and is based upon the table in section 168(g)(2)(C) or, if applicable, a recovery period assigned in section 168(g)(3). The applicable recovery period for property subject to the alternative depreciation system is set forth in the following table:
In the case of Applicable Recovery
Period
Property not described below the class life (including
class lives assigned in
section 168(g)(3)(B)). See
section 3.03 of this revenue
procedure.
Personal property that has no 12 years
class life and that is not described
below
Qualified technological equipment 5 years
(as defined in section 168(i)(2))
Any automobile or light general 5 years
purpose truck
Nonresidential real and residential 40 years
rental property (The same definitions
apply as under the general
depreciation system, see section
3.02 of this revenue procedure.)
Any section 1245 property (as defined 40 years
in section 1245) that is real property
with no class life
These recovery periods are 12-month periods and are not based on taxable years. The applicable recovery periods are not elective.
SEC. 5 APPLICABLE CONVENTIONS
01 EFFECT OF CONVENTIONS. Section 168(d) of the Code prescribes the applicable conventions to be used in computing depreciation deductions under section 168 for the taxable year in which property is placed in service and the taxable year in which property is disposed of or retired from service. The applicable convention determines the portion of the taxable year for which depreciation is allowable. Thus, allowable depreciation in the taxable year in which a convention applies is a fraction of the amount of the depreciation that would be allowable under the applicable depreciation method for a full taxable year (that is, a taxable year in which property is in service for 12 full months). An applicable convention also determines how much of the applicable recovery period remains as of the beginning of the taxable year following the taxable year in which property is placed in service.
02 DETERMINATION OF APPLICABLE CONVENTIONS. One of three applicable conventions (half-year, mid-month, and mid-quarter) applies to all property subject to depreciation under section 168. The applicable convention is not elective.
1 MID-MONTH CONVENTION. The applicable convention for all nonresidential real property and residential rental property under both the general and alternative depreciation systems is the mid- month convention. The mid-month convention does not apply to any other property.
2 HALF-YEAR CONVENTION. The applicable convention for all property other than residential rental property and nonresidential real property, under both the general and alternative depreciation systems, is the half-year convention, unless the mid-quarter convention applies.
3 MID-QUARTER CONVENTION. The mid-quarter convention is a special rule applicable to situations in which substantial property is placed in service during the last three months of the taxable year. The convention applies, for purposes of both the general and the alternative depreciation systems, to all property (other than residential rental property and nonresidential real property) placed in service during a taxable year if the following is satisfied: The aggregate bases of property subject to depreciation under section 168 that is placed in service during the last 3 months of the taxpayer's taxable year exceed 40 percent of the aggregate bases of property subject to depreciation under section 168 that is placed in service during the entire taxable year. For purposes of determining whether the mid-quarter convention applies, the aggregate bases of property subject to the general and the alternative depreciation systems are aggregated, except that aggregate bases of nonresidential real property and residential rental property are not taken into account. See also section 203(d) of the Act for a transitional rule relating to property that is to be taken into account for purposes of determining whether the 40 percent test is satisfied. If applicable to all property (other than residential rental property and nonresidential real property) placed in service during a taxable year, the mid-quarter convention applies to all such property in the year of its disposition of retirement.
03 HALF-YEAR CONVENTION. Under the half-year convention, property placed in service, disposed of, or retired at any time during the taxable year is treated as being placed in service, disposed of, or retired on the mid-point of such year. Thus, the amount of allowable depreciation in the taxable year in which the half-year convention applies is one-half of the amount that would be allowable under the applicable depreciation method for a full year. The remaining recovery period as of the beginning of the taxable year following the taxable year in which property is placed in service is equal to the applicable recovery period less one-half of a year.
EXAMPLE. Assume that on March 1, 1987, a taxpayer filing returns on the basis of the calendar year placed in service office furniture and on August 1, 1987, the taxpayer placed in service additional office furniture. The office furniture is in the seven-year property class. Assume also that the taxpayer placed no other property in service during the taxable year ending December 31, 1987. On its tax return for the taxable year ending December 31, 1987, the taxpayer must use the half-year convention to compute the depreciation deductions for the seven- year property placed in service during the taxable year. Thus, the seven-year property is deemed to be placed in service on July 1, 1987. The taxpayer is entitled to one-half of the amount of depreciation that would be allowable under the applicable depreciation method for a full year. As of January 1, 1988, the remaining recovery period is 6 1/2 years.
04 MID-MONTH CONVENTION. Under the mid-month convention, property placed in service, disposed of, or retired during any month is treated as being placed in service, disposed of, or retired on the mid-point of such month. Thus, regardless of when during the month a taxpayer places residential rental property or nonresidential real property in service, the property is deemed to be placed in service on the mid- point of such month. Under the mid-month convention, depreciation is allowable for a fraction of a year with respect to each item of property placed in service, disposed of, or retired during such year. The numerator of the fraction is equal to .5 plus the number of full months in the taxable year in which the property is in service. The denominator of the fraction is 12. Allowable depreciation in a taxable year in which the mid-month convention applies is that fraction of the amount that would be allowable under the applicable depreciation method of a full year. The remaining recovery period as of the beginning of the taxable year following a taxable year in which property is placed in service is equal to the property's applicable recovery period less the fraction of the first year for which depreciation is allowable.
EXAMPLE. Assume that on March 1, 1987, a taxpayer filing returns on the basis of the calendar year placed in service residential rental property. On its tax return for the taxable year ending December 31, 1987, the taxpayer is entitled to (9.5)/12 of the amount of depreciation that would be allowable under the applicable depreciation method for a full year. As of January 1, 1988, the remaining recovery period for the property is 26 years and 8 1/2 months (that is, 27 years and six months less the 9 1/2 months for which depreciation is allowable in 1987).
05 MID-QUARTER CONVENTION. Under the mid-quarter convention, property placed in service, disposed of, or retired during any quarter of a taxable year is deemed placed in service, disposed of, or retired on the mid-point of such quarter. Thus, under the mid-quarter convention depreciation is allowable for a fraction of a year. The numerator of the fraction is equal to .5 plus the number of full quarters in the taxable year in which the property is in service. The denominator of the fraction is 4. Allowable depreciation in a taxable year in which the mid-quarter convention applies is that fraction of the amount of depreciation that would be allowable under the applicable depreciation method for a full year. The remaining recovery period as of the beginning of the taxable year following a taxable year in which property is placed in service is equal to the property's applicable recovery period less the fraction of the first year for which depreciation is allowable.
EXAMPLE. Assume that on January 3, 1987, a taxpayer filing returns on the basis of the calendar year placed in service for use in its business an automobile that cost $10,000 and on November 1, 1987, the taxpayer placed in service for use in its business a dump truck that cost $100,000. Assume also that the taxpayer placed no other property in service for use in its business during the taxable year ending December 31, 1987. On its tax return for the taxable year ending December 31, 1987, the taxpayer must use the mid-quarter convention to compute the depreciation deductions for both the automobile and the truck. Thus, the automobile is deemed to be placed in service on February 15, 1987 (that is, the mid-point of the first quarter), and the truck is deemed to be placed in service on November 15, 1987 (that is, the mid-point of the fourth quarter). The taxpayer is entitled to 7/8 of the amount of depreciation that would be allowable with respect to the automobile under the applicable depreciation method for a full year and 1/8 of the amount of the depreciation that would be allowable with respect to the dump truck under the applicable depreciation method for a full year. As of January 1, 1988, the remaining recovery period for the automobile is 4 1/8 years, and the remaining recovery period for the truck is 4 7/8 years.
SEC. 6. APPLICABLE DEPRECIATION METHODS
01 GENERAL DEPRECIATION SYSTEM. Under the general depreciation system, applicable depreciation methods are prescribed for each recovery class of property. See sections 3 and 4 of this revenue procedure for rules relating to the classification of property among recovery classes and assignment of the applicable recovery period for each recovery class. For the 3-, 5-, 7- and 10-year property recovery classes, the applicable depreciation method is the 200 percent declining balance method, switching to the straight line method in the taxable year that maximizes the depreciation allowance. For the 15- and 20-year property recovery classes, the applicable depreciation method is the 150 percent declining balance method, switching to the straight line method in the taxable year that maximizes the depreciation allowance. For the residential rental and nonresidential real property recovery classes, the applicable depreciation method is the straight line method. No other depreciation method may be used for property subject to the general depreciation system. The applicable depreciation methods for each recovery class are not elective, except that a taxpayer may make an irrevocable election, pursuant to section 168(b)(5) of the Code, to use the straight line method in lieu of the otherwise applicable depreciation method for all property within a recovery class that is placed in service in a taxable year. Such an election would require use of the straight line method in combination with the applicable recovery period and convention determined under the general depreciation system. An election to use the straight line method in lieu of the otherwise applicable depreciation method must be made as set out in section 2.10 of this revenue procedure.
02 ALTERNATIVE DEPRECIATION SYSTEM. Under the alternative depreciation system, except as modified for purposes of the alternative minimum tax (see section 7 of this revenue procedure), the applicable depreciation method for all property is the straight line method.
03 DETERMINATION OF APPLICABLE DEPRECIATION RATE. Under each of the applicable depreciation methods, the depreciation allowance for a full taxable year (that is, a taxable year of 12 full months) is computed by applying the applicable depreciation rate to the unrecovered basis of the property for each taxable year. For this purpose, the unrecovered basis of the property is the cost or other basis of the property adjusted for depreciation previously allowed or allowable and for all other applicable adjustments under section 1016 or any other provision of law. Determination of the applicable depreciation rate under each applicable depreciation method is described in section 6.04, .05, and .06 of this revenue procedure. In no case may an applicable depreciation rate in any year exceed 100 percent. Computation of applicable depreciation rates must reflect a reasonable and consistent rounding convention that is exact to at least one-hundredth of a percent in the case of property with an applicable recovery period of less than 20 years and to at least one- thousandth of a percent in the case of property with an applicable recovery period of 20 years or greater. Under any rounding convention, a taxpayer may not recover more than 100 percent of the recoverable basis of the property.
04 DECLINING BALANCE METHOD. Under the declining balance method, an applicable depreciation rate (in percentage terms) is determined by dividing the specified declining balance percentage (150 or 200 percent) by the applicable recovery period. This applicable depreciation rate is constant for each taxable year in which the declining balance method is used and is applied to the unrecovered basis of the property (that is, generally the cost or other basis adjusted for depreciation previously allowed or allowable and for all other applicable adjustments). For example, the 200 percent declining balance method applied to property with a 5-year recovery period results in an applicable depreciation rate of 40 percent (200/5) in each full taxable year. As a further example, the 150 percent declining balance method applied to property with a 7-year recovery period results in a depreciation rate of 21.43 percent (150/7) in each full taxable year. See section 6.03 of this revenue procedure for the rounding convention.
05 STRAIGHT LINE METHOD. Under the straight line method, a new applicable depreciation rate is determined for each taxable year in the applicable recovery period. For any taxable year, the applicable depreciation rate (in percentage terms) is determined by dividing 1 by the length of the applicable recovery period remaining as of the beginning of such taxable year. The rate is applied to the unrecovered basis for the property (that is, generally the cost or other basis adjusted for depreciation previously allowed or allowable and for all other applicable adjustments). If as of the beginning of any taxable year the remaining recovery period is less than 1 year, the applicable depreciation rate under the straight line method for that year is 100 percent. For example, the straight line method applied to property with a 5-year recovery period results in applicable depreciation rates of 20, 25, 33.33, 50, and 100 percent, computed for five full years.
06 DECLINING BALANCE METHOD SWITCHING TO STRAIGHT LINE METHOD. Under this applicable depreciation method, a taxpayer uses the specified percentage declining balance method but must switch to the straight line method in the taxable year in which use of the straight line method yields a depreciation allowance equal to or greater than the allowance yielded by use of the declining balance method. Thus, under this applicable depreciation method, for each taxable year, a taxpayer must compare the applicable depreciation rates for a full taxable year under the declining balance method and the straight line method, AFTER TAKING INTO ACCOUNT THE APPLICABLE CONVENTION for purposes of determining how much of the applicable recovery period remains as of the beginning of the next full taxable year.
EXAMPLE. Assume that a taxpayer filing returns on the basis of the calendar year placed property with a basis of $100 in service in February 1987, the applicable recovery period is 5 years, the applicable convention is the half-year convention, and the applicable depreciation method is the 200 percent declining balance method, switching to the straight line method in the taxable year which maximizes the depreciation allowance. Also assume that the taxable year 1987 is a taxable year of 12 full months and that the property remains in service through the end of 1992. Under the half-year convention, depreciation is allowable for one-half of 1987, and allowable depreciation is one-half of the amount that would be allowable under the applicable depreciation method for a full taxable year. Under the applicable depreciation method, the taxpayer must compare the applicable depreciation rates for a full taxable year under both the 200 percent declining balance method and the straight line method. The 200 percent declining balance method yields an applicable depreciation rate of 40 percent (200 divided by 5) in each year, and the straight line method yields an applicable depreciation rate of 20 percent in the first year. Thus, in 1987 the taxpayer uses the 200 percent declining balance method and the half-year convention resulting in a 1987 depreciation allowance of $20 ($100 x .40 x .5). Also, the half-year convention results in 4.5 years of the recovery period remaining as of the beginning of 1988. In 1988, the applicable depreciation rate under the declining balance method remains 40 percent. The applicable depreciation rate under the straight line method, which takes into account application of the applicable half-year convention in determining the remaining recovery period, is 22.22 percent (1 divided by 4.5). Thus, the taxpayer's 1988 depreciation allowance is $32 ($80, the unrecovered basis in 1988, x .40). In 1989, the applicable depreciation rate under the declining balance method remains 40 percent. The applicable depreciation rate under the straight line method, taking into account 3.5 years remaining in the recovery period, is 28.57 percent (1 divided by 3.5). Thus, the taxpayer's 1989 depreciation allowance is $19.20 ($48, the unrecovered basis in 1989, x .40). In 1990, the applicable depreciation rate under the declining balance method remains 40 percent. The applicable depreciation rate under the straight line method, taking into account 2.5 years remaining in the recovery period, is also 40 percent (1 divided by 2.5). Since the applicable depreciation rate under the straight line method is equal to or greater than the applicable depreciation rate under the declining balance method, the taxpayer switches to the straight line method in 1990 and uses the straight line method for the remainder of the recovery period. In 1990, the taxpayer's depreciation allowance is $11.52 ($28.80, the unrecovered basis in 1990, x .40). In 1991, the applicable depreciation rate under the straight line method is 66.67 percent (1 divided by 1.5), and the depreciation allowance is also $11.52. In 1992, the applicable depreciation rate under the straight line method is 100 percent, since the remaining recovery period as of the beginning of that year is less than 1 year. Thus, the depreciation allowance in 1992 is $5.76, which is the unrecovered basis in 1992. Note that the rounding convention specified in section 6.03 of this revenue procedure applies to the applicable depreciation rates.
SEC. 7. ALTERNATIVE MINIMUM TAX
01 Section 55(b)(2) of the Code provides that for purposes of the alternative minimum tax imposed by section 55, the term "alternative minimum taxable income" means the taxable income of the taxpayer for the taxable year with certain adjustments. Section 56(g)(4)(A) provides that, for purposes of determining the amount of the alternative minimum taxable income for any taxable year an adjustment to taxable income must be made for depreciation. Section 56(a)(1)(A) provides that depreciation allowances are computed using the alternative depreciation system as modified in section 56(A)(1)(A)(ii). The applicable depreciation method for purposes of the alternative minimum tax is not elective.
02 Under section 56(a)(1)(A)(ii) of the Code, the alternative depreciation system is modified by modifying the applicable depreciation method with respect to certain property. The modified applicable depreciation method applies, for purposes of the alternative minimum tax, to all property other than non-residential real property, residential rental property, and property for which the taxpayer is required to use or has elected to use the alternative depreciation system pursuant to section 168(g). For such property, the applicable depreciation method is the 150 percent declining balance method, switching to the straight line method at the time that maximizes the deductions. The modified applicable depreciation method is applied in conjunction with the applicable recovery period and applicable convention determined under section 168(g) and sections 4.02 and 5 of this revenue procedure.
03 For purposes of the adjustment to alternative minimum taxable income for any taxable year beginning after 1989 with respect to adjusted current earnings for such year, special rules for computing depreciation allowances are provided in section 56(g)(4) of the Code.
SEC. 8. OPTIONAL TABLES
01 This section contains optional depreciation tables that may be used by certain taxpayers in computing annual depreciation allowances under section 168 of the Code. The depreciation tables may be used with respect to any item of property placed in service in a taxable year. For all items of property placed in service in a taxable year for which the depreciation tables are not used, depreciation allowances must be computed in the manner prescribed in sections 2-7 of this revenue procedure.
02 The optional depreciation tables specify schedules of annual depreciation rates to be applied to the UNADJUSTED BASIS of property in each taxable year. If a taxpayer uses a table to compute the annual depreciation allowance for any item of property, the taxpayer must use the table to compute the annual depreciation allowances for the entire recovery period of such property. However, a taxpayer may not continue to use the table if there are any adjustments to the basis of the property for reasons other than (1) depreciation allowed or allowable or (2) an addition or an improvement to such property that is subject to depreciation as a separate item of property. Use of the tables in this revenue procedure to compute depreciation allowances does not require the filing of any notice with the Internal Revenue Service.
Taxpayers use the appropriation table for any property based on the depreciation system, the applicable depreciation method, the applicable recovery period, and the applicable convention. The tables lists the percentage depreciation rates to be applied to the unadjusted basis of property in each taxable year.
In Tables 1-5, for the general depreciation system, the listed depreciation rates reflect the 200 percent declining balance method switching to the straight line method for property with applicable recovery periods of 3, 5, 7, or 10 years and the 150 percent declining balance method switching to straight line method for property with applicable recovery periods of 15 and 20 years.
Table 1. General Depreciation System
Applicable Depreciation Method: 200 or 150 percent declining
balance switching to straight line
Applicable Recovery Periods: 3, 5, 7, 10, 15, 20 years
Applicable Convention: Half-year
Table 2. General Depreciation System
Applicable Depreciation Method: 200 or 150 percent declining
balance switching to straight line
Applicable Recovery Periods: 3, 5, 7, 10, 15, 20 years
Applicable Convention: Mid-quarter (property placed in
service in first quarter)
Table 3. General Depreciation System
Applicable Depreciation Method: 200 or 150 percent declining
balance switching to straight line
Applicable Recovery Periods: 3, 5, 7, 10, 15, 20 years
Applicable Convention: Mid-quarter (property placed in
service in second quarter)
Table 4. General Depreciation System
Applicable Depreciation Method: 200 or 150 percent declining
balance switching to straight line
Applicable Recovery Periods: 3, 5, 7, 10, 15, 20 years
Applicable Convention: Mid-quarter (property placed in
service in third quarter)
Table 5. General Depreciation System
Applicable Depreciation Method: 200 or 150 percent declining
balance switching to straight line
Applicable Recovery Periods: 3, 5, 7, 10, 15, 20 years
Applicable Convention: Mid-quarter (property placed in
service in fourth quarter)
Table 6. General Depreciation System
Applicable Depreciation Method: Straight line
Applicable Recovery Period: 27.5 years
Applicable Convention: Mid-month
Table 7. General Depreciation System
Applicable Depreciation Method: Straight line
Applicable Recovery Period: 31.5 years
Applicable Convention: Mid-month
Table 8. General and Alternative Depreciation Systems
Applicable Depreciation Method: Straight line
Applicable Recovery Periods: 2.5 - 50 years
Applicable Convention: Half-year
Table 9. General and Alternative Depreciation Systems
Applicable Depreciation Method: Straight line
Applicable Recovery Periods: 2.5 - 50 years
Applicable Convention: Mid-quarter (property placed in
service first quarter)
Table 10. General and Alternative Depreciation Systems
Applicable Depreciation Method: Straight line
Applicable Recovery Periods: 2.5 - 50 years
Applicable Convention: Mid-quarter (property placed in
service second quarter)
Table 11. General and Alternative Depreciations Systems
Applicable Depreciation Method: Straight line
Applicable Recovery Periods: 2.5 - 50 years
Applicable Convention: Mid-quarter (property placed in
service third quarter)
Table 12. General and Alternative Depreciation Systems
Applicable Depreciation Method: Straight line
Applicable Recovery Periods: 2.5 - 50 years
Applicable Convention: Mid-quarter (property placed in
service fourth quarter)
Table 13. Alternative Depreciation System
Applicable Depreciation Method: Straight line
Applicable Recovery Period: 40 years
Applicable Convention: Mid-month
Table 14. Alternative Minimum Tax (see section 7 of this revenue
procedure)
Applicable Depreciation Method: 150 percent declining
balance switching to straight line
Applicable Recovery Periods: 2.5 - 50 years
Applicable Convention: Half-year
Table 15. Alternative Minimum Tax (see section 7 of this revenue
procedure)
Applicable Depreciation Method: 150 percent declining
balance switching to straight line
Applicable Recovery Periods: 2.5 - 50 years
Applicable Convention: Mid-quarter (property placed in
service first quarter)
Table 16. Alternative Minimum Tax (see section 7 of this revenue
procedure)
Applicable Depreciation Method: 150 percent declining
balance switching to straight line
Applicable Recovery Periods: 2.5 - 50 years
Applicable Convention: Mid-quarter (property placed in
service second quarter)
Table 17. Alternative Minimum Tax (see section 7 of this revenue
procedure)
Applicable Depreciation Method: 150 percent declining
balance switching to straight line
Applicable Recovery Periods: 2.5 - 50 years
Applicable Convention: Mid-quarter (property placed in
service third quarter)
Table 18. Alternative Minimum Tax (see section 7 of this revenue
procedure)
Applicable Depreciation Method: 150 percent declining
balance switching to straight line
Applicable Recovery Periods: 2.5 - 50 years
Applicable Convention: Mid-quarter (property placed in
service fourth quarter).
The principal authors of this revenue procedure are Ms. Lisa Shuman and Mr. Rick Robbins of the Corporation Tax Division. For further information regarding this revenue procedure contact Ms. Shuman on (202) 566-3637 (not a toll-free call) or Mr. Robbins on (202) 566-4440 (not a toll-free call).
TABLE 1
General Depreciation System
Applicable Depreciation Method: 200 or 150 Percent
Declining Balance Switching to Straight Line
Applicable Recovery Periods: 3, 5, 7, 10, 15, 20 years
Applicable Convention: Half-year
If the and the Recovery Period is:
Recovery 3-year 5-year 7-year 10-year 15-year 20-year
Year is:
________ the Depreciation Rate is:
_________________________
1 33.33 20.00 14.29 10.00 5.00 3.750
2 44.45 32.00 24.49 18.00 9.50 7.219
3 14.81 19.20 17.49 14.40 8.55 6.677
4 7.41 11.52 12.49 11.52 7.70 6.177
5 11.52 8.93 9.22 6.93 5.713
6 5.76 8.92 7.37 6.23 5.285
7 8.93 6.55 5.90 4.888
8 4.46 6.55 5.90 4.522
9 6.56 5.91 4.462
10 6.55 5.90 4.461
11 3.28 5.91 4.462
12 5.90 4.461
13 5.91 4.462
14 5.90 4.461
15 5.91 4.462
16 2.95 4.461
17 4.462
18 4.461
19 4.462
20 4.461
21 2.231
TABLE 2
General Depreciation System
Applicable Depreciation Method: 200 or 150 Percent
Declining Balance Switching to Straight Line
Applicable Recovery Periods: 3, 5, 7, 10, 15, 20 years
Applicable Convention: Mid-quarter (property placed in
service in first quarter)
If the and the Recovery Period is:
Recovery 3-year 5-year 7-year 10-year 15-year 20-year
Year is:
________ the Depreciation Rate is:
_________________________
1 58.33 35.00 25.00 17.50 8.75 6.563
2 27.78 26.00 21.43 16.50 9.13 7.000
3 12.35 15.60 15.31 13.20 8.21 6.482
4 1.54 11.01 10.93 10.56 7.39 5.996
5 11.01 8.75 8.45 6.65 5.546
6 1.38 8.74 6.76 5.99 5.130
7 8.75 6.55 5.90 4.746
8 1.09 6.55 5.91 4.459
9 6.56 5.90 4.459
10 6.55 5.91 4.459
11 0.82 5.90 4.459
12 5.91 4.460
13 5.90 4.459
14 5.91 4.460
15 5.90 4.459
16 0.74 4.460
17 4.459
18 4.460
19 4.459
20 4.460
21 0.557
TABLE 3
General Depreciation System
Applicable Depreciation Method: 200 or 150 Percent
Declining Balance Switching to Straight Line
Applicable Recovery Periods: 3, 5, 7, 10, 15, 20 years
Applicable Convention: Mid-quarter (property placed in
service in second quarter)
If the and the Recovery Period is:
Recovery 3-year 5-year 7-year 10-year 15-year 20-year
Year is:
________ the Depreciation Rate is:
_________________________
1 41.67 25.00 17.85 12.50 6.25 4.688
2 38.89 30.00 23.47 17.50 9.38 7.148
3 14.14 18.00 16.76 14.00 8.44 6.612
4 5.30 11.37 11.97 11.20 7.59 6.116
5 11.37 8.87 8.96 6.83 5.658
6 4.26 8.87 7.17 6.15 5.233
7 8.87 6.55 5.91 4.841
8 3.33 6.55 5.90 4.478
9 6.56 5.91 4.463
10 6.55 5.90 4.463
11 2.46 5.91 4.463
12 5.90 4.463
13 5.91 4.463
14 5.90 4.463
15 5.91 4.462
16 2.21 4.463
17 4.462
18 4.463
19 4.462
20 4.463
21 1.673
TABLE 4
General Depreciation System
Applicable Depreciation Method: 200 or 150 Percent
Declining Balance Switching to Straight Line
Applicable Recovery Periods: 3, 5, 7, 10, 15, 20 years
Applicable Convention: Mid-quarter (property placed in
service in third quarter)
If the and the Recovery Period is:
Recovery 3-year 5-year 7-year 10-year 15-year 20-year
Year is:
________ the Depreciation Rate is:
_________________________
1 25.00 15.00 10.71 7.50 3.75 2.813
2 50.00 34.00 25.51 18.50 9.63 7.289
3 16.67 20.40 18.22 14.80 8.66 6.742
4 8.33 12.24 13.02 11.84 7.80 6.237
5 11.30 9.30 9.47 7.02 5.769
6 7.06 8.85 7.58 6.31 5.336
7 8.86 6.55 5.90 4.936
8 5.53 6.55 5.90 4.566
9 6.56 5.91 4.460
10 6.55 5.90 4.460
11 4.10 5.91 4.460
12 5.90 4.460
13 5.91 4.461
14 5.90 4.460
15 5.91 4.461
16 3.69 4.460
17 4.461
18 4.460
19 4.461
20 4.460
21 2.788
TABLE 5
General Depreciation System
Applicable Depreciation Method: 200 or 150 Percent
Declining Balance Switching to Straight Line
Applicable Recovery Periods: 3, 5, 7, 10, 15, 20 years
Applicable Convention: Mid-quarter (property placed in
service in fourth quarter)
If the and the Recovery Period is:
Recovery 3-year 5-year 7-year 10-year 15-year 20-year
Year is:
________ the Depreciation Rate is:
_________________________
1 8.33 5.00 3.57 2.50 1.25 0.938
2 61.11 38.00 27.55 19.50 9.88 7.430
3 20.37 22.80 19.68 15.60 8.89 6.872
4 10.19 13.68 14.06 12.48 8.00 6.357
5 10.94 10.04 9.98 7.20 5.880
6 9.58 8.73 7.99 6.48 5.439
7 8.73 6.55 5.90 5.031
8 7.64 6.55 5.90 4.654
9 6.56 5.90 4.458
10 6.55 5.91 4.458
11 5.74 5.90 4.458
12 5.91 4.458
13 5.90 4.458
14 5.91 4.458
15 5.90 4.458
16 5.17 4.458
17 4.458
18 4.459
19 4.458
20 4.459
21 3.901
TABLE 6
General Depreciation System
Applicable Depreciation Method: Straight Line
Applicable Recovery Period: 27.5 years
Applicable Convention: Mid-month
If the
Recovery And the Month in the First Recovery Year
Year is: the Property is Placed in Service is:
________ _________________________________________
1 2 3 4 5 6
the Depreciation Rate is:
_________________________
1 3.485 3.182 2.879 2.576 2.273 1.970
2 3.636 3.636 3.636 3.636 3.636 3.636
3 3.636 3.636 3.636 3.636 3.636 3.636
4 3.636 3.636 3.636 3.636 3.636 3.636
5 3.636 3.636 3.636 3.636 3.636 3.636
6 3.636 3.636 3.636 3.636 3.636 3.636
7 3.636 3.636 3.636 3.636 3.636 3.636
8 3.636 3.636 3.636 3.636 3.636 3.636
9 3.636 3.636 3.636 3.636 3.636 3.636
10 3.637 3.637 3.637 3.637 3.637 3.637
11 3.636 3.636 3.636 3.636 3.636 3.636
12 3.637 3.637 3.637 3.637 3.637 3.637
13 3.636 3.636 3.636 3.636 3.636 3.636
14 3.637 3.637 3.637 3.637 3.637 3.637
15 3.636 3.636 3.636 3.636 3.636 3.636
16 3.637 3.637 3.637 3.637 3.637 3.637
17 3.636 3.636 3.636 3.636 3.636 3.636
18 3.637 3.637 3.637 3.637 3.637 3.637
19 3.636 3.636 3.636 3.636 3.636 3.636
20 3.637 3.637 3.637 3.637 3.637 3.637
21 3.636 3.636 3.636 3.636 3.636 3.636
22 3.637 3.637 3.637 3.637 3.637 3.637
23 3.636 3.636 3.636 3.636 3.636 3.636
24 3.637 3.637 3.637 3.637 3.637 3.637
25 3.636 3.636 3.636 3.636 3.636 3.636
26 3.637 3.637 3.637 3.637 3.637 3.637
27 3.636 3.636 3.636 3.636 3.636 3.636
28 1.970 2.273 2.576 2.879 3.182 3.485
29 0.000 0.000 0.000 0.000 0.000 0.000
(Table 6 continued)
If the
Recovery And the Month in the First Recovery Year
Year is: the Property is Placed in Service is:
________ _________________________________________
7 8 9 10 11 12
the Depreciation Rate is:
_________________________
1 1.667 1.364 1.061 0.758 0.455 0.152
2 3.636 3.636 3.636 3.636 3.636 3.636
3 3.636 3.636 3.636 3.636 3.636 3.636
4 3.636 3.636 3.636 3.636 3.636 3.636
5 3.636 3.636 3.636 3.636 3.636 3.636
6 3.636 3.636 3.636 3.636 3.636 3.636
7 3.636 3.636 3.636 3.636 3.636 3.636
8 3.636 3.636 3.636 3.636 3.636 3.636
9 3.636 3.636 3.636 3.636 3.636 3.636
10 3.636 3.636 3.636 3.636 3.636 3.636
11 3.637 3.637 3.637 3.637 3.637 3.637
12 3.636 3.636 3.636 3.636 3.636 3.636
13 3.637 3.637 3.637 3.637 3.637 3.637
14 3.636 3.636 3.636 3.636 3.636 3.636
15 3.637 3.637 3.637 3.637 3.637 3.637
16 3.636 3.636 3.636 3.636 3.636 3.636
17 3.637 3.637 3.637 3.637 3.637 3.637
18 3.636 3.636 3.636 3.636 3.636 3.636
19 3.637 3.637 3.637 3.637 3.637 3.637
20 3.636 3.636 3.636 3.636 3.636 3.636
21 3.637 3.637 3.637 3.637 3.637 3.637
22 3.636 3.636 3.636 3.636 3.636 3.636
23 3.637 3.637 3.637 3.637 3.637 3.637
24 3.636 3.636 3.636 3.636 3.636 3.636
25 3.637 3.637 3.637 3.637 3.637 3.637
26 3.636 3.636 3.636 3.636 3.636 3.636
27 3.637 3.637 3.637 3.637 3.637 3.637
28 3.636 3.636 3.636 3.636 3.636 3.636
29 0.152 0.455 0.758 1.061 1.364 1.667
TABLE 7
General Depreciation System
Applicable Depreciation Method: Straight Line
Applicable Recovery Period: 31.5 years
Applicable Convention: Mid-month
If the
Recovery And the Month in the First Recovery Year
Year is: the Property is Placed in Service is:
________ _________________________________________
1 2 3 4 5 6
the Depreciation Rate is:
_________________________
1 3.042 2.778 2.513 2.249 1.984 1.720
2 3.175 3.175 3.175 3.175 3.175 3.175
3 3.175 3.175 3.175 3.175 3.175 3.175
4 3.175 3.175 3.175 3.175 3.175 3.175
5 3.175 3.175 3.175 3.175 3.175 3.175
6 3.175 3.175 3.175 3.175 3.175 3.175
7 3.175 3.175 3.175 3.175 3.175 3.175
8 3.175 3.174 3.175 3.174 3.175 3.174
9 3.174 3.175 3.174 3.175 3.174 3.175
10 3.175 3.174 3.175 3.174 3.175 3.174
11 3.174 3.175 3.174 3.175 3.174 3.175
12 3.175 3.174 3.175 3.174 3.175 3.174
13 3.174 3.175 3.174 3.175 3.174 3.175
14 3.175 3.174 3.175 3.174 3.175 3.174
15 3.174 3.175 3.174 3.175 3.174 3.175
16 3.175 3.174 3.175 3.174 3.175 3.174
17 3.174 3.175 3.174 3.175 3.174 3.175
18 3.175 3.174 3.175 3.174 3.175 3.174
19 3.174 3.175 3.174 3.175 3.174 3.175
20 3.175 3.174 3.175 3.174 3.175 3.174
21 3.174 3.175 3.174 3.175 3.174 3.175
22 3.175 3.174 3.175 3.174 3.175 3.174
23 3.174 3.175 3.174 3.175 3.174 3.175
24 3.175 3.174 3.175 3.174 3.175 3.174
25 3.174 3.175 3.174 3.175 3.174 3.175
26 3.175 3.174 3.175 3.174 3.175 3.174
27 3.174 3.175 3.174 3.175 3.174 3.175
28 3.175 3.174 3.175 3.174 3.175 3.174
29 3.174 3.175 3.174 3.175 3.174 3.175
30 3.175 3.174 3.175 3.174 3.175 3.174
31 3.174 3.175 3.174 3.175 3.174 3.175
32 1.720 1.984 2.249 2.513 2.778 3.042
33 0.000 0.000 0.000 0.000 0.000 0.000
(Table 7 continued)
If the
Recovery And the Month in the First Recovery Year
Year is: the Property is Placed in Service is:
________ _________________________________________
7 8 9 10 11 12
1 1.455 1.190 0.926 0.661 0.397 0.132
2 3.175 3.175 3.175 3.175 3.175 3.175
3 3.175 3.175 3.175 3.175 3.175 3.175
4 3.175 3.175 3.175 3.175 3.175 3.175
5 3.175 3.175 3.175 3.175 3.175 3.175
6 3.175 3.175 3.175 3.175 3.175 3.175
7 3.175 3.175 3.175 3.175 3.175 3.175
8 3.175 3.175 3.175 3.175 3.175 3.175
9 3.174 3.175 3.174 3.175 3.174 3.175
10 3.175 3.174 3.175 3.174 3.175 3.174
11 3.174 3.175 3.174 3.175 3.174 3.175
12 3.175 3.174 3.175 3.174 3.175 3.174
13 3.174 3.175 3.174 3.175 3.174 3.175
14 3.175 3.174 3.175 3.174 3.175 3.174
15 3.174 3.175 3.174 3.175 3.174 3.175
16 3.175 3.174 3.175 3.174 3.175 3.174
17 3.174 3.175 3.174 3.175 3.174 3.175
18 3.175 3.174 3.175 3.174 3.175 3.174
19 3.174 3.175 3.174 3.175 3.174 3.175
20 3.175 3.174 3.175 3.174 3.175 3.174
21 3.174 3.175 3.174 3.175 3.174 3.175
22 3.175 3.174 3.175 3.174 3.175 3.174
23 3.174 3.175 3.174 3.175 3.174 3.175
24 3.175 3.174 3.175 3.174 3.175 3.174
25 3.174 3.175 3.174 3.175 3.174 3.175
26 3.175 3.174 3.175 3.174 3.175 3.174
27 3.174 3.175 3.174 3.175 3.174 3.175
28 3.175 3.174 3.175 3.174 3.175 3.174
29 3.174 3.175 3.174 3.175 3.174 3.175
30 3.175 3.174 3.175 3.174 3.175 3.174
31 3.174 3.175 3.174 3.175 3.174 3.175
32 3.175 3.174 3.175 3.174 3.175 3.174
33 0.132 0.397 0.661 0.926 1.190 1.455
TABLE 8
General and Alternative Depreciation Systems
Applicable Depreciation Method: Straight Line
Applicable Recovery Periods: 2.5 - 50 years
Applicable Convention: Half-year
and the Recovery Period is:
If the 2.5 3.0 3.5 4.0 4.5 5.0 5.5
Recovery
Year is: the Depreciation Rate is:
1 20.00 16.67 14.29 12.50 11.11 10.00 9.09
2 40.00 33.33 28.57 25.00 22.22 20.00 18.18
3 40.00 33.33 28.57 25.00 22.22 20.00 18.18
4 16.67 28.57 25.00 22.23 20.00 18.18
5 12.50 22.22 20.00 18.19
6 10.00 18.18
and the Recovery Period is:
If the 6.0 6.5 7.0 7.5 8.0 8.5 9.0
Recovery
Year is: the Depreciation Rate is:
1 8.33 7.69 7.14 6.67 6.25 5.88 5.56
2 16.67 15.39 14.29 13.33 12.50 11.77 11.11
3 16.67 15.38 14.29 13.33 12.50 11.76 11.11
4 16.67 15.39 14.28 13.33 12.50 11.77 11.11
5 16.66 15.38 14.29 13.34 12.50 11.76 11.11
6 16.67 15.39 14.28 13.33 12.50 11.77 11.11
7 8.33 15.38 14.29 13.34 12.50 11.76 11.11
8 7.14 13.33 12.50 11.77 11.11
9 6.25 11.76 11.11
10 5.56
and the Recovery Period is:
If the 9.5 10.0 10.5 11.0 11.5 12.0 12.5
Recovery
Year is: the Depreciation Rate is:
1 5.26 5.00 4.76 4.55 4.35 4.17 4.00
2 10.53 10.00 9.52 9.09 8.70 8.33 8.00
3 10.53 10.00 9.52 9.09 8.70 8.33 8.00
4 10.53 10.00 9.53 9.09 8.69 8.33 8.00
5 10.52 10.00 9.52 9.09 8.70 8.33 8.00
6 10.53 10.00 9.53 9.09 8.69 8.33 8.00
7 10.52 10.00 9.52 9.09 8.70 8.34 8.00
8 10.53 10.00 9.53 9.09 8.69 8.33 8.00
9 10.52 10.00 9.52 9.09 8.70 8.34 8.00
10 10.53 10.00 9.53 9.09 8.69 8.33 8.00
11 5.00 9.52 9.09 8.70 8.34 8.00
12 4.55 8.69 8.33 8.00
13 4.17 8.00
and the Recovery Period is:
If the 13.0 13.5 14.0 14.5 15.0 15.5 16.0
Recovery
Year is: the Depreciation Rate is:
1 3.85 3.70 3.57 3.45 3.33 3.23 3.13
2 7.69 7.41 7.14 6.90 6.67 6.45 6.25
3 7.69 7.41 7.14 6.90 6.67 6.45 6.25
4 7.69 7.41 7.14 6.90 6.67 6.45 6.25
5 7.69 7.41 7.14 6.90 6.67 6.45 6.25
6 7.69 7.41 7.14 6.89 6.67 6.45 6.25
7 7.69 7.41 7.14 6.90 6.67 6.45 6.25
8 7.69 7.41 7.15 6.89 6.66 6.45 6.25
9 7.69 7.41 7.14 6.90 6.67 6.45 6.25
10 7.70 7.40 7.15 6.89 6.66 6.45 6.25
11 7.69 7.41 7.14 6.90 6.67 6.45 6.25
12 7.70 7.40 7.15 6.89 6.66 6.45 6.25
13 7.69 7.41 7.14 6.90 6.67 6.45 6.25
14 3.85 7.40 7.14 6.89 6.66 6.46 6.25
15 3.57 6.90 6.67 6.45 6.25
16 3.33 6.46 6.25
17 3.12
and the Recovery Period is:
If the 16.5 17.0 17.5 18.0 18.5 19.0 19.5
Recovery
Year is: the Depreciation Rate is:
1 3.03 2.94 2.86 2.78 2.70 2.63 2.56
2 6.06 5.88 5.71 5.56 5.41 5.26 5.13
3 6.06 5.88 5.71 5.56 5.41 5.26 5.13
4 6.06 5.88 5.71 5.55 5.41 5.26 5.13
5 6.06 5.88 5.72 5.56 5.40 5.26 5.13
6 6.06 5.88 5.71 5.55 5.41 5.26 5.13
7 6.06 5.88 5.72 5.56 5.40 5.26 5.13
8 6.06 5.88 5.71 5.55 5.41 5.26 5.13
9 6.06 5.88 5.72 5.56 5.40 5.27 5.13
10 6.06 5.88 5.71 5.55 5.41 5.26 5.13
11 6.06 5.89 5.72 5.56 5.40 5.27 5.13
12 6.06 5.88 5.71 5.55 5.41 5.26 5.13
13 6.06 5.89 5.72 5.56 5.40 5.27 5.13
14 6.06 5.88 5.71 5.55 5.41 5.26 5.13
15 6.06 5.89 5.72 5.56 5.40 5.27 5.13
16 6.06 5.88 5.71 5.55 5.41 5.26 5.12
17 6.07 5.89 5.72 5.56 5.40 5.27 5.13
18 2.94 5.71 5.55 5.41 5.26 5.12
19 2.78 5.40 5.27 5.13
20 2.63 5.12
and the Recovery Period is:
If the 20.0 20.5 21.0 21.5 22.0 22.5 23.0
Recovery
Year is: the Depreciation Rate is:
1 2.500 2.439 2.381 2.326 2.273 2.222 2.174
2 5.000 4.878 4.762 4.651 4.545 4.444 4.348
3 5.000 4.878 4.762 4.651 4.545 4.444 4.348
4 5.000 4.878 4.762 4.651 4.545 4.445 4.348
5 5.000 4.878 4.762 4.651 4.546 4.444 4.348
6 5.000 4.878 4.762 4.651 4.545 4.445 4.348
7 5.000 4.878 4.762 4.651 4.546 4.444 4.348
8 5.000 4.878 4.762 4.651 4.545 4.445 4.348
9 5.000 4.878 4.762 4.651 4.546 4.444 4.348
10 5.000 4.878 4.762 4.651 4.545 4.445 4.348
11 5.000 4.878 4.762 4.651 4.546 4.444 4.348
12 5.000 4.878 4.762 4.651 4.545 4.445 4.348
13 5.000 4.878 4.762 4.651 4.546 4.444 4.348
14 5.000 4.878 4.762 4.651 4.545 4.445 4.348
15 5.000 4.878 4.762 4.651 4.546 4.444 4.348
16 5.000 4.878 4.762 4.651 4.545 4.445 4.348
17 5.000 4.878 4.762 4.652 4.546 4.444 4.347
18 5.000 4.878 4.762 4.651 4.545 4.445 4.348
19 5.000 4.878 4.761 4.652 4.546 4.444 4.347
20 5.000 4.879 4.762 4.651 5.545 4.445 4.348
21 2.500 4.878 4.761 4.652 4.546 4.444 4.347
22 2.381 4.651 4.545 4.445 4.348
23 2.273 4.444 4.347
24 2.174
and the Recovery Period is:
If the 23.5 24.0 24.5 25.0 25.5 26.0 26.5
Recovery
Year is: the Depreciation Rate is:
1 2.128 2.083 2.041 2.000 1.961 1.923 1.887
2 4.255 4.167 4.082 4.000 3.922 3.846 3.774
3 4.255 4.167 4.082 4.000 3.922 3.846 3.774
4 4.255 4.167 4.082 4.000 3.922 3.846 3.774
5 4.255 4.167 4.082 4.000 3.922 3.846 3.774
6 4.255 4.167 4.082 4.000 3.921 3.846 3.774
7 4.255 4.167 4.082 4.000 3.922 3.846 3.773
8 4.255 4.167 4.082 4.000 3.921 3.846 3.774
9 4.255 4.167 4.081 4.000 3.922 3.846 3.773
10 4.255 4.167 4.082 4.000 3.921 3.846 3.774
11 4.256 4.166 4.081 4.000 3.922 3.846 3.773
12 4.255 4.167 4.082 4.000 3.921 3.846 3.774
13 4.256 4.166 4.081 4.000 3.922 3.846 3.773
14 4.255 4.167 4.082 4.000 3.921 3.846 3.773
15 4.256 4.166 4.081 4.000 3.922 3.846 3.774
16 4.255 4.167 4.082 4.000 3.921 3.846 3.773
17 4.256 4.166 4.081 4.000 3.922 3.846 3.774
18 4.255 4.167 4.082 4.000 3.921 3.846 3.773
19 4.256 4.166 4.081 4.000 3.922 3.846 3.774
20 4.255 4.167 4.082 4.000 3.921 3.847 3.773
21 4.256 4.166 4.081 4.000 3.922 3.846 3.774
22 4.255 4.167 4.082 4.000 3.921 3.847 3.773
23 4.256 4.166 4.081 4.000 3.922 3.846 3.774
24 4.255 4.167 4.082 4.000 3.921 3.847 3.773
25 2.083 4.081 4.000 3.922 3.846 3.774
26 2.000 3.921 3.847 3.773
27 1.923 3.774
and the Recovery Period is:
If the 27.0 27.5 28.0 28.5 29.0 29.5 30.0
Recovery
Year is: the Depreciation Rate is:
1 1.852 1.818 1.786 1.754 1.724 1.695 1.667
2 3.704 3.636 3.571 3.509 3.448 3.390 3.333
3 3.704 3.636 3.571 3.509 3.448 3.390 3.333
4 3.704 3.636 3.571 3.509 3.448 3.390 3.333
5 3.704 3.636 3.571 3.509 3.448 3.390 3.333
6 3.704 3.636 3.571 3.509 3.448 3.390 3.333
7 3.704 3.636 3.572 3.509 3.448 3.390 3.333
8 3.704 3.636 3.571 3.509 3.448 3.390 3.333
9 3.704 3.637 3.572 3.509 3.448 3.390 3.333
10 3.704 3.636 3.571 3.509 3.448 3.390 3.333
11 3.704 3.637 3.572 3.509 3.448 3.390 3.333
12 3.704 3.636 3.571 3.509 3.448 3.390 3.333
13 3.703 3.637 3.572 3.509 3.448 3.390 3.334
14 3.704 6.636 3.571 3.509 3.448 3.390 3.333
15 3.703 3.637 3.572 3.509 3.449 3.390 3.334
16 3.704 3.636 3.571 3.509 3.448 3.390 3.333
17 3.703 3.637 3.572 3.509 3.449 3.390 3.334
18 3.704 3.636 3.571 3.508 3.448 3.390 3.333
19 3.703 3.637 3.572 3.509 3.449 3.390 3.334
20 3.704 3.636 3.571 3.508 3.448 3.390 3.333
21 3.703 3.637 3.572 3.509 3.449 3.389 3.334
22 3.704 3.636 3.571 3.508 3.448 3.390 3.333
23 3.703 3.637 3.572 3.509 3.449 3.389 3.334
24 3.704 3.636 3.571 3.508 3.448 3.390 3.333
25 3.703 3.637 3.572 3.509 3.449 3.389 3.334
26 3.704 3.636 3.571 3.508 3.448 3.390 3.333
27 3.703 3.637 3.572 3.509 3.449 3.389 3.334
28 1.852 3.636 3.571 3.508 3.448 3.390 3.333
29 1.786 3.509 3.449 3.389 3.334
30 1.724 3.390 3.333
31 1.667
and the Recovery Period is:
If the 30.5 31.0 31.5 32.0 32.5 33.0 33.5
Recovery
Year is: the Depreciation Rate is:
1 1.639 1.613 1.587 1.563 1.538 1.515 1.493
2 3.279 3.226 3.175 3.125 3.077 3.030 2.985
3 3.279 3.226 3.175 3.125 3.077 3.030 2.985
4 3.279 3.226 3.175 3.125 3.077 3.030 2.985
5 3.279 3.226 3.175 3.125 3.077 3.030 2.985
6 3.279 3.226 3.175 3.125 3.077 3.030 2.985
7 3.279 3.226 3.175 3.125 3.077 3.030 2.985
8 3.279 3.226 3.175 3.125 3.077 3.030 2.985
9 3.279 3.226 3.175 3.125 3.077 3.030 2.985
10 3.279 3.226 3.174 3.125 3.077 3.030 2.985
11 3.279 3.226 3.175 3.125 3.077 3.030 2.985
12 3.279 3.226 3.174 3.125 3.077 3.030 2.985
13 3.279 3.226 3.175 3.125 3.077 3.030 2.985
14 3.279 3.226 3.174 3.125 3.077 3.030 2.985
15 3.278 3.226 3.175 3.125 3.077 3.031 2.985
16 3.279 3.226 3.174 3.125 3.077 3.030 2.985
17 3.278 3.226 3.175 3.125 3.077 3.031 2.985
18 3.279 3.226 3.174 3.125 3.077 3.030 2.985
19 3.278 3.226 3.175 3.125 3.077 3.031 2.985
20 3.279 3.226 3.174 3.125 3.077 3.030 2.985
21 3.278 3.225 3.175 3.125 3.077 3.031 2.985
22 3.279 3.226 3.174 3.125 3.077 3.030 2.985
23 3.278 3.225 3.175 3.125 3.077 3.031 2.985
24 3.279 3.226 3.174 3.125 3.077 3.030 2.985
25 3.278 3.225 3.175 3.125 3.077 3.031 2.985
26 3.279 3.226 3.174 3.125 3.077 3.030 2.985
27 3.278 3.225 3.175 3.125 3.077 3.031 2.985
28 3.279 3.226 3.174 3.125 3.077 3.030 2.985
29 3.278 3.225 3.175 3.125 3.077 3.031 2.985
30 3.279 3.226 3.174 3.125 3.077 3.030 2.985
31 3.278 3.225 3.175 3.125 3.076 3.031 2.986
32 1.613 3.174 3.125 3.077 3.030 2.985
33 1.562 3.076 3.031 2.986
34 1.515 2.985
and the Recovery Period is:
If the 34.0 34.5 35.0 35.5 36.0 36.5 37.0
Recovery
Year is: the Depreciation Rate is:
1 1.471 1.449 1.429 1.408 1.389 1.370 1.351
2 2.941 2.899 2.857 2.817 2.778 2.740 2.703
3 2.941 2.899 2.857 2.817 2.778 2.740 2.703
4 2.941 2.899 2.857 2.817 2.778 2.740 2.703
5 2.941 2.899 2.857 2.817 2.778 2.740 2.703
6 2.941 2.899 2.857 2.817 2.778 2.740 2.703
7 2.941 2.898 2.857 3.817 2.778 2.740 2.703
8 2.941 2.899 2.857 2.817 2.778 2.740 2.703
9 2.941 2.898 2.857 2.817 2.778 2.740 2.703
10 2.941 2.899 2.857 2.817 2.778 2.740 2.703
11 2.941 2.898 2.857 2.817 2.778 2.740 2.703
12 2.941 2.899 2.857 2.817 2.778 2.740 2.703
13 2.941 2.898 2.857 2.817 2.778 2.740 2.703
14 2.941 2.899 2.857 2.817 2.778 2.740 2.703
15 2.941 2.898 2.857 2.817 2.778 2.740 2.703
16 2.941 2.899 2.857 2.817 2.778 2.740 2.703
17 2.941 2.898 2.857 2.817 2.778 2.740 2.703
18 2.941 2.899 2.857 2.817 2.778 2.740 2.702
19 2.941 2.898 2.857 2.817 2.778 2.739 2.703
20 2.941 2.898 2.857 2.817 2.778 2.740 2.702
21 2.941 2.899 2.857 2.817 2.778 2.739 2.703
22 2.941 2.898 2.857 2.817 2.777 2.740 2.702
23 2.941 2.899 2.857 2.817 2.778 2.739 2.703
24 2.941 2.898 2.857 2.817 2.777 2.740 2.702
25 2.942 2.899 2.857 2.817 2.778 2.739 2.703
26 2.941 2.898 2.857 2.817 2.777 2.740 2.702
27 2.942 2.899 2.857 2.817 2.778 2.739 2.703
28 2.941 2.898 2.858 2.817 2.777 2.740 2.702
29 2.942 2.899 2.857 2.817 2.778 2.739 2.703
30 2.941 2.898 2.858 2.817 2.777 2.740 2.702
31 2.942 2.899 2.857 2.817 2.778 2.739 2.703
32 2.941 2.898 2.858 2.816 2.777 2.740 2.702
33 2.942 2.899 2.857 2.817 2.778 2.739 2.703
34 2.941 2.898 2.858 2.816 2.777 2.740 2.702
35 1.471 2.899 2.857 2.817 2.778 2.739 2.703
36 1.429 2.816 2.777 2.740 2.702
37 1.389 2.739 2.703
38 1.351
and the Recovery Period is:
If the 37.5 38.0 38.5 39.0 39.5 40.0 40.5
Recovery
Year is: the Depreciation Rate is:
1 1.333 1.316 1.299 1.282 1.266 1.250 1.235
2 2.667 2.632 2.597 2.564 2.532 2.500 2.469
3 2.667 2.632 2.597 2.564 2.532 2.500 2.469
4 2.667 2.632 2.597 2.564 2.532 2.500 2.469
5 2.667 2.632 2.597 2.564 2.532 2.500 2.469
6 2.667 2.632 2.597 2.564 2.532 2.500 2.469
7 2.667 2.632 2.597 2.564 2.532 2.500 2.469
8 2.667 2.631 2.597 2.564 2.532 2.500 2.469
9 2.667 2.632 2.597 2.564 2.532 2.500 2.469
10 2.667 2.631 2.598 2.564 2.532 2.500 2.469
11 2.667 2.632 2.597 2.564 2.532 2.500 2.469
12 2.667 2.631 2.598 2.564 2.532 2.500 2.469
13 2.667 2.632 2.597 2.564 2.532 2.500 2.469
14 2.667 2.631 2.598 2.564 2.531 2.500 2.469
15 2.666 2.632 2.597 2.564 2.532 2.500 2.469
16 2.667 2.631 2.598 2.564 2.531 2.500 2.469
17 2.666 2.632 2.597 2.564 2.532 2.500 2.469
18 2.667 2.631 2.598 2.564 2.531 2.500 2.469
19 2.666 2.632 2.597 2.564 2.532 2.500 2.469
20 2.667 2.631 2.598 2.564 2.531 2.500 2.469
21 2.666 2.632 2.597 2.564 2.532 2.500 2.469
22 2.667 2.631 2.598 2.564 2.531 2.500 2.469
23 2.666 2.632 2.597 2.564 2.532 2.500 2.469
24 2.667 2.631 2.598 2.564 2.531 2.500 2.469
25 2.666 2.632 2.597 2.564 2.532 2.500 2.469
26 2.667 2.631 2.598 2.564 2.531 2.500 2.469
27 2.666 2.632 2.597 2.564 2.532 2.500 2.469
28 2.667 2.631 2.598 2.564 2.531 2.500 2.469
29 2.666 2.632 2.597 2.564 2.532 2.500 2.469
30 2.667 2.631 2.598 2.564 2.531 2.500 2.469
31 2.666 2.632 2.597 2.564 2.532 2.500 2.469
32 2.667 2.631 2.598 2.564 2.531 2.500 2.470
33 2.666 2.632 2.597 2.565 2.532 2.500 2.469
34 2.667 2.631 2.598 2.564 2.531 2.500 2.470
35 2.666 2.632 2.597 2.565 2.532 2.500 2.469
36 2.667 2.631 2.598 2.564 2.531 2.500 2.470
37 2.666 2.632 2.597 2.565 2.532 2.500 2.469
38 2.667 2.631 2.598 2.564 2.531 2.500 2.470
39 1.316 2.597 2.565 2.532 2.500 2.469
40 1.282 2.531 2.500 2.470
41 1.250 2.469
and the Recovery Period is:
If the 41.0 41.5 42.0 42.5 43.0 43.5 44.0
Recovery
Year is: the Depreciation Rate is:
1 1.220 1.205 1.190 1.176 1.163 1.149 1.136
2 2.439 2.410 2.381 2.353 2.326 2.299 2.273
3 2.439 2.410 2.381 2.353 2.326 2.299 2.273
4 2.439 2.410 2.381 2.353 2.326 2.299 2.273
5 2.439 2.410 2.381 2.353 2.326 2.299 2.273
6 2.439 2.410 2.381 2.353 2.326 2.299 2.273
7 2.439 2.410 2.381 2.353 2.326 2.299 2.273
8 2.439 2.410 2.381 2.353 2.326 2.299 2.273
9 2.439 2.410 2.381 2.353 2.325 2.299 2.273
10 2.439 2.410 2.381 2.353 2.326 2.299 2.273
11 2.439 2.410 2.381 2.353 2.325 2.299 2.273
12 2.439 2.410 2.381 2.353 2.326 2.299 2.273
13 2.439 2.410 2.381 2.353 2.325 2.299 2.273
14 2.439 2.409 2.381 2.353 2.326 2.299 2.273
15 2.439 2.410 2.381 2.353 2.325 2.299 2.273
16 2.439 2.409 2.381 2.353 2.326 2.299 2.273
17 2.439 2.410 2.381 2.353 2.325 2.299 2.273
18 2.439 2.409 2.381 2.353 2.326 2.299 2.273
19 2.439 2.410 2.381 2.353 2.325 2.299 2.273
20 2.439 2.409 2.381 2.353 2.326 2.299 2.273
21 2.439 2.410 2.381 2.353 2.325 2.299 2.273
22 2.439 2.409 2.381 2.353 2.326 2.299 2.273
23 2.439 2.410 2.381 2.353 2.325 2.299 2.272
24 2.439 2.409 2.381 2.353 2.326 2.299 2.273
25 2.439 2.410 2.381 2.353 2.325 2.299 2.272
26 2.439 2.409 2.381 2.353 2.326 2.299 2.273
27 2.439 2.410 2.381 2.353 2.325 2.299 2.272
28 2.439 2.409 2.381 2.353 2.326 2.299 2.273
29 2.439 2.410 2.381 2.353 2.325 2.299 2.272
30 2.439 2.409 2.381 2.353 2.326 2.299 2.273
31 2.439 2.410 2.381 2.353 2.325 2.299 2.272
32 2.439 2.409 2.381 2.353 2.326 2.299 2.273
33 2.439 2.410 2.381 2.353 2.325 2.298 2.272
34 2.439 2.409 2.381 2.353 2.326 2.299 2.273
35 2.439 2.410 2.381 2.353 2.325 2.298 2.272
36 2.439 2.409 2.381 2.353 2.326 2.299 2.273
37 2.439 2.410 2.381 2.353 2.325 2.298 2.272
38 2.439 2.409 2.381 2.353 2.326 2.299 2.273
39 2.439 2.410 2.381 2.353 2.325 2.298 2.272
40 2.439 2.409 2.381 2.353 2.326 2.299 2.273
41 2.439 2.410 2.380 2.352 2.325 2.298 2.272
42 1.220 2.409 2.381 2.353 2.326 2.299 2.273
43 1.190 2.352 2.325 2.298 2.272
44 1.163 2.299 2.273
45 1.136
and the Recovery Period is:
If the 44.5 45.0 45.5 46.0 46.5 47.0 47.5
Recovery
Year is: the Depreciation Rate is:
1 1.124 1.111 1.099 1.087 1.075 1.064 1.053
2 2.247 2.222 2.198 2.174 2.151 2.128 2.105
3 2.247 2.222 2.198 2.174 2.151 2.128 2.105
4 2.247 2.222 2.198 2.174 2.151 2.128 2.105
5 2.247 2.222 2.198 2.174 2.151 2.128 2.105
6 2.247 2.222 2.198 2.174 2.151 2.128 2.105
7 2.247 2.222 2.198 2.174 2.150 2.128 2.105
8 2.247 2.222 2.198 2.174 2.151 2.128 2.105
9 2.247 2.222 2.198 2.174 2.150 2.128 2.105
10 2.247 2.222 2.198 2.174 2.151 2.128 2.105
11 2.247 2.222 2.198 2.174 2.150 2.128 2.105
12 2.247 2.222 2.198 2.174 2.151 2.128 2.105
13 2.247 2.222 2.198 2.174 2.150 2.128 2.105
14 2.247 2.222 2.198 2.174 2.151 2.128 2.105
15 2.247 2.222 2.198 2.174 2.150 2.128 2.105
16 2.247 2.222 2.198 2.174 2.151 2.128 2.105
17 2.247 2.222 2.198 2.174 2.150 2.127 2.105
18 2.247 2.222 2.198 2.174 2.151 2.128 2.105
19 2.247 2.222 2.198 2.174 2.150 2.127 2.105
20 2.247 2.222 2.198 2.174 2.151 2.128 2.105
21 2.247 2.222 2.198 2.174 2.150 2.127 2.105
22 2.247 2.222 2.198 2.174 2.151 2.128 2.105
23 2.247 2.222 2.198 2.174 2.150 2.127 2.105
24 2.247 2.222 2.198 2.174 2.151 2.128 2.105
25 2.247 2.222 2.198 2.174 2.150 2.127 2.105
26 2.247 2.222 2.198 2.174 2.151 2.128 2.106
27 2.247 2.223 2.198 2.174 2.150 2.127 2.105
28 2.247 2.222 2.198 2.174 2.151 2.128 2.106
29 2.247 2.223 2.198 2.174 2.150 2.127 2.105
30 2.248 2.222 2.197 2.174 2.151 2.128 2.106
31 2.247 2.223 2.198 2.174 2.150 2.127 2.105
32 2.248 2.222 2.197 2.174 2.151 2.128 2.106
33 2.247 2.223 2.198 2.174 2.150 2.127 2.105
34 2.248 2.222 2.197 2.174 2.151 2.128 2.106
35 2.247 2.223 2.198 2.174 2.150 2.127 2.105
36 2.248 2.222 2.197 2.174 2.151 2.128 2.106
37 2.247 2.223 2.198 2.174 2.150 2.127 2.105
38 2.248 2.222 2.197 2.174 2.151 2.128 2.106
39 2.247 2.223 2.198 2.174 2.150 2.127 2.105
40 2.248 2.222 2.197 2.173 2.151 2.128 2.106
41 2.247 2.223 2.198 2.174 2.150 2.127 2.105
42 2.248 2.222 2.197 2.173 2.151 2.128 2.106
43 2.247 2.223 2.198 2.174 2.150 2.127 2.105
44 2.248 2.222 2.197 2.173 2.151 2.128 2.106
45 2.247 2.223 2.198 2.174 2.150 2.127 2.105
46 1.111 2.197 2.173 2.151 2.128 2.106
47 1.087 2.150 2.127 2.105
48 1.064 2.106
and the Recovery Period is:
If the 48.0 48.5 49.0 49.5 50.0
Recovery
Year is: the Depreciation Rate is:
1 1.042 1.031 1.020 1.010 1.000
2 2.083 2.062 2.041 2.020 2.000
3 2.083 2.062 2.041 2.020 2.000
4 2.083 2.062 2.041 2.020 2.000
5 2.083 2.062 2.041 2.020 2.000
6 2.083 2.062 2.041 2.020 2.000
7 2.083 2.062 2.041 2.020 2.000
8 2.083 2.062 2.041 2.020 2.000
9 2.083 2.062 2.041 2.020 2.000
10 2.083 2.062 2.041 2.020 2.000
11 2.083 2.062 2.041 2.020 2.000
12 2.083 2.062 2.041 2.020 2.000
13 2.083 2.062 2.041 2.020 2.000
14 2.083 2.062 2.041 2.020 2.000
15 2.083 2.062 2.041 2.020 2.000
16 2.083 2.062 2.041 2.020 2.000
17 2.083 2.062 2.041 2.020 2.000
18 2.083 2.062 2.041 2.020 2.000
19 2.084 2.062 2.041 2.020 2.000
20 2.083 2.062 2.041 2.020 2.000
21 2.084 2.062 2.041 2.020 2.000
22 2.083 2.062 2.041 2.020 2.000
23 2.084 2.062 2.041 2.020 2.000
24 2.083 2.062 2.041 2.020 2.000
25 2.084 2.062 2.041 2.020 2.000
26 2.083 2.062 2.041 2.020 2.000
27 2.084 2.062 2.041 2.020 2.000
28 2.083 2.062 2.041 2.020 2.000
29 2.084 2.062 2.041 2.020 2.000
30 2.083 2.062 2.041 2.020 2.000
31 2.084 2.062 2.041 2.021 2.000
32 2.083 2.062 2.041 2.020 2.000
33 2.084 2.062 2.041 2.021 2.000
34 2.083 2.062 2.040 2.020 2.000
35 2.084 2.062 2.041 2.021 2.000
36 2.083 2.062 2.040 2.020 2.000
37 2.084 2.061 2.041 2.021 2.000
38 2.083 2.062 2.040 2.020 2.000
39 2.084 2.061 2.041 2.021 2.000
40 2.083 2.062 2.040 2.020 2.000
41 2.084 2.061 2.041 2.021 2.000
42 2.083 2.062 2.040 2.020 2.000
43 2.084 2.061 2.041 2.021 2.000
44 2.083 2.062 2.040 2.020 2.000
45 2.084 2.061 2.041 2.021 2.000
46 2.083 2.062 2.040 2.020 2.000
47 2.084 2.061 2.041 2.021 2.000
48 2.083 2.062 2.040 2.020 2.000
49 1.042 2.061 2.041 2.021 2.000
50 1.020 2.020 2.000
51 1.000
TABLE 9
General and Alternative Depreciation Systems
Applicable Depreciation Method: Straight Line
Applicable Recovery Periods: 2.5 - 50 years
Applicable Convention: Mid-quarter (property placed
in service in first quarter)
and the Recovery Period is:
If the 2.5 3.0 3.5 4.0 4.5 5.0 5.5
Recovery
Year is: the Depreciation Rate is:
1 35.00 29.17 25.00 21.88 19.44 17.50 15.91
2 40.00 33.33 28.57 25.00 22.22 20.00 18.18
3 25.00 33.33 28.57 25.00 22.22 20.00 18.18
4 4.17 17.86 25.00 22.23 20.00 18.18
5 3.12 13.89 20.00 18.18
6 2.50 11.37
and the Recovery Period is:
If the 6.0 6.5 7.0 7.5 8.0 8.5 9.0
Recovery
Year is: the Depreciation Rate is:
1 14.58 13.46 12.50 11.67 10.94 10.29 9.72
2 16.67 15.38 14.29 13.33 12.50 11.77 11.11
3 16.67 15.39 14.28 13.33 12.50 11.76 11.11
4 16.67 15.38 14.29 13.33 12.50 11.77 11.11
5 16.66 15.39 14.28 13.34 12.50 11.76 11.11
6 16.67 15.38 14.29 13.33 12.50 11.77 11.11
7 2.08 9.62 14.28 13.34 12.50 11.76 11.11
8 1.79 8.33 12.50 11.77 11.12
9 1.56 7.35 11.11
10 1.39
and the Recovery Period is:
If the 9.5 10.0 10.5 11.0 11.5 12.0 12.5
Recovery
Year is: the Depreciation Rate is:
1 9.21 8.75 8.33 7.95 7.61 7.29 7.00
2 10.53 10.00 9.52 9.09 8.70 8.33 8.00
3 10.53 10.00 9.52 9.09 8.70 8.33 8.00
4 10.53 10.00 9.53 9.09 8.69 8.33 8.00
5 10.52 10.00 9.52 9.09 8.70 8.33 8.00
6 10.53 10.00 9.53 9.09 8.69 8.34 8.00
7 10.52 10.00 9.52 9.09 8.70 8.33 8.00
8 10.53 10.00 9.53 9.09 8.69 8.34 8.00
9 10.52 10.00 9.52 9.09 8.70 8.33 8.00
10 6.58 10.00 9.53 9.10 8.69 8.34 8.00
11 1.25 5.95 9.09 8.70 8.33 8.00
12 1.14 5.43 8.34 8.00
13 1.04 5.00
and the Recovery Period is:
If the 13.0 13.5 14.0 14.5 15.0 15.5 16.0
Recovery
Year is: the Depreciation Rate is:
1 6.73 6.48 6.25 6.03 5.83 5.65 5.47
2 7.69 7.41 7.14 6.90 6.67 6.45 6.25
3 7.69 7.41 7.14 6.90 6.67 6.45 6.25
4 7.69 7.41 7.14 6.90 6.67 6.45 6.25
5 7.69 7.41 7.14 6.90 6.67 6.45 6.25
6 7.69 7.41 7.14 6.90 6.67 6.45 6.25
7 7.69 7.41 7.14 6.90 6.67 6.45 6.25
8 7.69 7.41 7.15 6.89 6.66 6.45 6.25
9 7.70 7.40 7.14 6.90 6.67 6.45 6.25
10 7.69 7.41 7.15 6.89 6.66 6.45 6.25
11 7.70 7.40 7.14 6.90 6.67 6.45 6.25
12 7.69 7.41 7.15 6.89 6.66 6.45 6.25
13 7.70 7.40 7.14 6.90 6.67 6.46 6.25
14 0.96 4.63 7.15 6.89 6.66 6.45 6.25
15 0.89 4.31 6.67 6.46 6.25
16 0.83 4.03 6.25
17 0.78
and the Recovery Period is:
If the 16.5 17.0 17.5 18.0 18.5 19.0 19.5
Recovery
Year is: the Depreciation Rate is:
1 5.30 5.15 5.00 4.86 4.73 4.61 4.49
2 6.06 5.88 5.71 5.56 5.41 5.26 5.13
3 6.06 5.88 5.71 5.56 5.41 5.26 5.13
4 6.06 5.88 5.71 5.56 5.40 5.26 5.13
5 6.06 5.88 5.72 5.55 5.41 5.26 5.13
6 6.06 5.88 5.71 5.56 5.40 5.26 5.13
7 6.06 5.88 5.72 5.55 5.41 5.26 5.13
8 6.06 5.88 5.71 5.56 5.40 5.26 5.13
9 6.06 5.88 5.72 5.55 5.41 5.26 5.13
10 6.06 5.88 5.71 5.56 5.40 5.27 5.13
11 6.06 5.88 5.72 5.55 5.41 5.26 5.13
12 6.06 5.89 5.71 5.56 5.40 5.27 5.13
13 6.06 5.88 5.72 5.55 5.41 5.26 5.13
14 6.06 5.89 5.71 5.56 5.40 5.27 5.12
15 6.06 5.88 5.72 5.55 5.41 5.26 5.13
16 6.07 5.89 5.71 5.56 5.40 5.27 5.12
17 3.79 5.88 5.72 5.55 5.41 5.26 5.13
18 0.74 3.57 5.56 5.40 5.27 5.12
19 0.69 3.38 5.26 5.13
20 0.66 3.20
and the Recovery Period is:
If the 20.0 20.5 21.0 21.5 22.0 22.5 23.0
Recovery
Year is: the Depreciation Rate is:
1 4.375 4.268 4.167 4.070 3.977 3.889 3.804
2 5.000 4.878 4.762 4.651 4.545 4.444 4.348
3 5.000 4.878 4.762 4.651 4.545 4.444 4.348
4 5.000 4.878 4.762 4.651 4.546 4.444 4.348
5 5.000 4.878 4.762 4.651 4.545 4.445 4.348
6 5.000 4.878 4.762 4.651 4.546 4.444 4.348
7 5.000 4.878 4.762 4.651 4.545 4.445 4.348
8 5.000 4.878 4.762 4.651 4.546 4.444 4.348
9 5.000 4.878 4.762 4.651 4.545 4.445 4.348
10 5.000 4.878 4.762 4.651 4.546 4.444 4.348
11 5.000 4.878 4.762 4.651 4.545 4.445 4.348
12 5.000 4.878 4.762 4.651 4.546 4.444 4.348
13 5.000 4.878 4.762 4.651 4.545 4.445 4.348
14 5.000 4.878 4.762 4.651 4.546 4.444 4.348
15 5.000 4.878 4.762 4.651 4.545 4.445 4.348
16 5.000 4.878 4.762 4.651 4.546 4.444 4.348
17 5.000 4.878 4.762 4.652 4.545 4.445 4.348
18 5.000 4.878 4.761 4.651 4.546 4.444 4.347
19 5.000 4.878 4.762 4.652 4.545 4.445 4.348
20 5.000 4.879 4.761 4.651 4.546 4.444 4.347
21 0.625 3.049 4.762 4.652 4.545 4.445 4.348
22 0.595 2.907 4.546 4.444 4.347
23 0.568 2.778 4.348
24 0.543
and the Recovery Period is:
If the 23.5 24.0 24.5 25.0 25.5 26.0 26.5
Recovery
Year is: the Depreciation Rate is:
1 3.723 3.646 3.571 3.500 3.431 3.365 3.302
2 4.255 4.167 4.082 4.000 3.922 3.846 3.774
3 4.255 4.167 4.082 4.000 3.922 3.846 3.774
4 4.255 4.167 4.082 4.000 3.922 3.846 3.774
5 4.255 4.167 4.082 4.000 3.922 3.846 3.774
6 4.255 4.167 4.082 4.000 3.922 3.846 3.774
7 4.255 4.167 4.082 4.000 3.921 3.846 3.773
8 4.255 4.167 4.082 4.000 3.922 3.846 3.774
9 4.255 4.167 4.082 4.000 3.921 3.846 3.773
10 4.256 4.166 4.081 4.000 3.922 3.846 3.774
11 4.255 4.167 4.082 4.000 3.921 3.846 3.773
12 4.256 4.166 4.081 4.000 3.922 3.846 3.774
13 4.255 4.167 4.082 4.000 3.921 3.846 3.773
14 4.256 4.166 4.081 4.000 3.922 3.846 3.774
15 4.255 4.167 4.082 4.000 3.921 3.846 3.773
16 4.256 4.166 4.081 4.000 3.922 3.846 3.774
17 4.255 4.167 4.082 4.000 3.921 3.846 3.773
18 4.256 4.166 4.081 4.000 3.922 3.846 3.774
19 4.255 4.167 4.082 4.000 3.921 3.847 3.773
20 4.256 4.166 4.081 4.000 3.922 3.846 3.774
21 4.255 4.167 4.082 4.000 3.921 3.847 3.773
22 4.256 4.166 4.081 4.000 3.922 3.846 3.774
23 4.255 4.167 4.082 4.000 3.921 3.847 3.773
24 2.660 4.166 4.081 4.000 3.922 3.846 3.774
25 0.521 2.551 4.000 3.921 3.847 3.773
26 0.500 2.451 3.846 3.774
27 0.481 2.358
and the Recovery Period is:
If the 27.0 27.5 28.0 28.5 29.0 29.5 30.0
Recovery
Year is: the Depreciation Rate is:
1 3.241 3.182 3.125 3.070 3.017 2.966 2.917
2 3.704 3.636 3.571 3.509 3.448 3.390 3.333
3 3.704 3.636 3.571 3.509 3.448 3.390 3.333
4 3.704 3.636 3.571 3.509 3.448 3.390 3.333
5 3.704 3.636 3.571 3.509 3.448 3.390 3.333
6 3.704 3.636 3.572 3.509 3.448 3.390 3.333
7 3.704 3.636 3.571 3.509 3.448 3.390 3.333
8 3.704 3.636 3.572 3.509 3.448 3.390 3.333
9 3.704 3.636 3.571 3.509 3.448 3.390 3.333
10 3.704 3.637 3.572 3.509 3.448 3.390 3.333
11 3.704 3.636 3.571 3.509 3.448 3.390 3.333
12 3.704 3.637 3.572 3.509 3.448 3.390 3.333
13 3.703 3.636 3.571 3.509 3.448 3.390 3.334
14 3.704 3.637 3.572 3.509 3.448 3.390 3.333
15 3.703 3.636 3.571 3.509 3.449 3.390 3.334
16 3.704 3.637 3.572 3.509 3.448 3.390 3.333
17 3.703 3.636 3.571 3.509 3.449 3.390 3.334
18 3.704 3.637 3.572 3.508 3.448 3.390 3.333
19 3.703 3.636 3.571 3.509 3.449 3.390 3.334
20 3.704 3.637 3.572 3.508 3.448 3.390 3.333
21 3.703 3.636 3.571 3.509 3.449 3.390 3.334
22 3.704 3.637 3.572 3.508 3.448 3.389 3.333
23 3.703 3.636 3.571 3.509 3.449 3.390 3.334
24 3.704 3.637 3.572 3.508 3.448 3.389 3.333
25 3.703 3.636 3.571 3.509 3.449 3.390 3.334
26 3.704 3.637 3.572 3.508 3.448 3.389 3.333
27 3.703 3.636 3.571 3.509 3.449 3.390 3.334
28 0.463 2.273 3.572 3.508 3.448 3.389 3.333
29 0.446 2.193 3.449 3.390 3.334
30 0.431 2.118 3.333
31 0.417
and the Recovery Period is:
If the 30.5 31.0 31.5 32.0 32.5 33.0 33.5
Recovery
Year is: the Depreciation Rate is:
1 2.869 2.823 2.778 2.734 2.692 2.652 2.612
2 3.279 3.226 3.175 3.125 3.077 3.030 2.985
3 3.279 3.226 3.175 3.125 3.077 3.030 2.985
4 3.279 3.226 3.175 3.125 3.077 3.030 2.985
5 3.279 3.226 3.175 3.125 3.077 3.030 2.985
6 3.279 3.226 3.175 3.125 3.077 3.030 2.985
7 3.279 3.226 3.175 3.125 3.077 3.030 2.985
8 3.279 3.226 3.174 3.125 3.077 3.030 2.985
9 3.279 3.226 3.175 3.125 3.077 3.030 2.985
10 3.279 3.226 3.174 3.125 3.077 3.030 2.985
11 3.279 3.226 3.175 3.125 3.077 3.030 2.985
12 3.279 3.226 3.174 3.125 3.077 3.030 2.985
13 3.278 3.226 3.175 3.125 3.077 3.030 2.985
14 3.279 3.226 3.174 3.125 3.077 3.030 2.985
15 3.278 3.226 3.175 3.125 3.077 3.030 2.985
16 3.279 3.226 3.174 3.125 3.077 3.031 2.985
17 3.278 3.226 3.175 3.125 3.077 3.030 2.985
18 3.279 3.226 3.174 3.125 3.077 3.031 2.985
19 3.278 3.226 3.175 3.125 3.077 3.030 2.985
20 3.279 3.225 3.174 3.125 3.077 3.031 2.985
21 3.278 3.226 3.175 3.125 3.077 3.030 2.985
22 3.279 3.225 3.174 3.125 3.077 3.031 2.985
23 3.278 3.226 3.175 3.125 3.077 3.030 2.985
24 3.279 3.225 3.174 3.125 3.077 3.031 2.985
25 3.278 3.226 3.175 3.125 3.077 3.030 2.985
26 3.279 3.225 3.174 3.125 3.077 3.031 2.985
27 3.278 3.226 3.175 3.125 3.077 3.030 2.985
28 3.279 3.225 3.174 3.125 3.077 3.031 2.985
29 3.278 3.226 3.175 3.125 3.077 3.030 2.985
30 3.279 3.225 3.174 3.125 3.076 3.031 2.986
31 2.049 3.226 3.175 3.125 3.077 3.030 2.985
32 0.403 1.984 3.125 3.076 3.031 2.986
33 0.391 1.923 3.030 2.985
34 0.379 1.866
and the Recovery Period is:
If the 34.0 34.5 35.0 35.5 36.0 36.5 37.0
Recovery
Year is: the Depreciation Rate is:
1 2.574 2.536 2.500 2.465 2.431 2.397 2.365
2 2.941 2.899 2.857 2.817 2.778 2.740 2.703
3 2.941 2.899 2.857 2.817 2.778 2.740 2.703
4 2.941 2.899 2.857 2.817 2.778 2.740 2.703
5 2.941 2.899 2.857 2.817 2.778 2.740 2.703
6 2.941 2.898 2.857 2.817 2.778 2.740 2.703
7 2.941 2.899 2.857 2.817 2.778 2.740 2.703
8 2.941 2.898 2.857 2.817 2.778 2.740 2.703
9 2.941 2.899 2.857 2.817 2.778 2.740 2.703
10 2.941 2.898 2.857 2.817 2.778 2.740 2.703
11 2.941 2.899 2.857 2.817 2.778 2.740 2.703
12 2.941 2.898 2.857 2.817 2.778 2.740 2.703
13 2.941 2.899 2.857 2.817 2.778 2.740 2.703
14 2.941 2.898 2.857 2.817 2.778 2.740 2.703
15 2.941 2.899 2.857 2.817 2.778 2.740 2.703
16 2.941 2.898 2.857 2.817 2.778 2.740 2.703
17 2.941 2.899 2.857 2.817 2.778 2.740 2.702
18 2.941 2.898 2.857 2.817 2.778 2.740 2.703
19 2.941 2.899 2.857 2.817 2.778 2.739 2.702
20 2.941 2.898 2.857 2.817 2.778 2.740 2.703
21 2.941 2.899 2.857 2.817 2.777 2.739 2.702
22 2.941 2.898 2.857 2.817 2.778 2.740 2.703
23 2.941 2.899 2.857 2.817 2.777 2.739 2.702
24 2.941 2.898 2.857 2.817 2.778 2.740 2.703
25 2.942 2.899 2.857 2.817 2.777 2.739 2.702
26 2.941 2.898 2.857 2.817 2.778 2.740 2.703
27 2.942 2.899 2.858 2.817 2.777 2.739 2.702
28 2.941 2.898 2.857 2.817 2.778 2.740 2.703
29 2.942 2.899 2.858 2.817 2.777 2.739 2.702
30 2.941 2.898 2.857 2.816 2.778 2.740 2.703
31 2.942 2.899 2.858 2.817 2.777 2.739 2.702
32 2.941 2.898 2.857 2.816 2.778 2.740 2.703
33 2.942 2.899 2.858 2.817 2.777 2.739 2.702
34 2.941 2.898 2.857 2.816 2.778 2.740 2.703
35 0.368 1.812 2.858 2.817 2.777 2.739 2.702
36 0.357 1.760 2.778 2.740 2.703
37 0.347 1.712 2.702
38 0.338
and the Recovery Period is:
If the 37.5 38.0 38.5 39.0 39.5 40.0 40.5
Recovery
Year is: the Depreciation Rate is:
1 2.333 2.303 2.273 2.244 2.215 2.188 2.160
2 2.667 2.632 2.597 2.564 2.532 2.500 2.469
3 2.667 2.632 2.597 2.564 2.532 2.500 2.469
4 2.667 2.632 2.597 2.564 2.532 2.500 2.469
5 2.667 2.632 2.597 2.564 2.532 2.500 2.469
6 2.667 2.632 2.597 2.564 2.532 2.500 2.469
7 2.667 2.632 2.597 2.564 2.532 2.500 2.469
8 2.667 2.631 2.597 2.564 2.532 2.500 2.469
9 2.667 2.632 2.597 2.564 2.532 2.500 2.469
10 2.667 2.631 2.598 2.564 2.532 2.500 2.469
11 2.667 2.632 2.597 2.564 2.532 2.500 2.469
12 2.667 2.631 2.598 2.564 2.532 2.500 2.469
13 2.667 2.632 2.597 2.564 2.532 2.500 2.469
14 2.667 2.631 2.598 2.564 2.531 2.500 2.469
15 2.666 2.632 2.597 2.564 2.532 2.500 2.469
16 2.667 2.631 2.598 2.564 2.531 2.500 2.469
17 2.666 2.632 2.597 2.564 2.532 2.500 2.469
18 2.667 2.631 2.598 2.564 2.531 2.500 2.469
19 2.666 2.632 2.597 2.564 2.532 2.500 2.469
20 2.667 2.631 2.598 2.564 2.531 2.500 2.469
21 2.666 2.632 2.597 2.564 2.532 2.500 2.469
22 2.667 2.631 2.598 2.564 2.531 2.500 2.469
23 2.666 2.632 2.597 2.564 2.532 2.500 2.469
24 2.667 2.631 2.598 2.564 2.531 2.500 2.469
25 2.666 2.632 2.597 2.564 2.532 2.500 2.469
26 2.667 2.631 2.598 2.564 2.531 2.500 2.469
27 2.666 2.632 2.597 2.564 2.532 2.500 2.469
28 2.667 2.631 2.598 2.564 2.531 2.500 2.469
29 2.666 2.632 2.597 2.564 2.532 2.500 2.469
30 2.667 2.631 2.598 2.564 2.531 2.500 2.470
31 2.666 2.632 2.597 2.564 2.532 2.500 2.469
32 2.667 2.631 2.598 2.564 2.531 2.500 2.470
33 2.666 2.632 2.597 2.564 2.532 2.500 2.469
34 2.667 2.631 2.598 2.565 2.531 2.500 2.470
35 2.666 2.632 2.597 2.564 2.532 2.500 2.469
36 2.667 2.631 2.598 2.565 2.531 2.500 2.470
37 2.666 2.632 2.597 2.564 2.532 2.500 2.469
38 1.667 2.631 2.598 2.565 2.531 2.500 2.470
39 0.329 1.623 2.564 2.532 2.500 2.469
40 0.321 1.582 2.500 2.470
41 0.312 1.543
and the Recovery Period is:
If the 41.0 41.5 42.0 42.5 43.0 43.5 44.0
Recovery
Year is: the Depreciation Rate is:
1 2.134 2.108 2.083 2.059 2.035 2.011 1.989
2 2.439 2.410 2.381 2.353 2.326 2.299 2.273
3 2.439 2.410 2.381 2.353 2.326 2.299 2.273
4 2.439 2.410 2.381 2.353 2.326 2.299 2.273
5 2.439 2.410 2.381 2.353 2.326 2.299 2.273
6 2.439 2.410 2.381 2.353 2.326 2.299 2.273
7 2.439 2.410 2.381 2.353 2.326 2.299 2.273
8 2.439 2.410 2.381 2.353 2.326 2.299 2.273
9 2.439 2.410 2.381 2.353 2.325 2.299 2.273
10 2.439 2.410 2.381 2.353 2.326 2.299 2.273
11 2.439 2.410 2.381 2.353 2.325 2.299 2.273
12 2.439 2.410 2.381 2.353 2.326 2.299 2.273
13 2.439 2.410 2.381 2.353 2.325 2.299 2.273
14 2.439 2.410 2.381 2.353 2.326 2.299 2.273
15 2.439 2.409 2.381 2.353 2.325 2.299 2.273
16 2.439 2.410 2.381 2.353 2.326 2.299 2.273
17 2.439 2.409 2.381 2.353 2.325 2.299 2.273
18 2.439 2.410 2.381 2.353 2.326 2.299 2.273
19 2.439 2.409 2.381 2.353 2.325 2.299 2.273
20 2.439 2.410 2.381 2.353 2.326 2.299 2.273
21 2.439 2.409 2.381 2.353 2.325 2.299 2.272
22 2.439 2.410 2.381 2.353 2.326 2.299 2.273
23 2.439 2.409 2.381 2.353 2.325 2.299 2.272
24 2.439 2.410 2.381 2.353 2.326 2.299 2.273
25 2.439 2.409 2.381 2.353 2.325 2.299 2.272
26 2.439 2.410 2.381 2.353 2.326 2.299 2.273
27 2.439 2.409 2.381 2.353 2.325 2.299 2.272
28 2.439 2.410 2.381 2.353 2.326 2.299 2.273
29 2.439 2.409 2.381 2.353 2.325 2.299 2.272
30 2.439 2.410 2.381 2.353 2.326 2.299 2.273
31 2.439 2.409 2.381 2.353 2.325 2.299 2.272
32 2.439 2.410 2.381 2.353 2.326 2.299 2.273
33 2.439 2.409 2.381 2.353 2.325 2.298 2.272
34 2.439 2.410 2.381 2.353 2.326 2.299 2.273
35 2.439 2.409 2.381 2.353 2.325 2.298 2.272
36 2.439 2.410 2.381 2.353 2.326 2.299 2.273
37 2.439 2.409 2.381 2.353 2.325 2.298 2.272
38 2.439 2.410 2.381 2.353 2.326 2.299 2.273
39 2.439 2.409 2.381 2.352 2.325 2.298 2.272
40 2.440 2.410 2.380 2.353 2.326 2.299 2.273
41 2.439 2.409 2.381 2.352 2.325 2.298 2.272
42 0.305 1.506 2.380 2.353 2.326 2.299 2.273
43 0.298 1.470 2.325 2.298 2.272
44 0.291 1.437 2.273
45 0.284
and the Recovery Period is:
If the 44.5 45.0 45.5 46.0 46.5 47.0 47.5
Recovery
Year is: the Depreciation Rate is:
1 1.966 1.944 1.923 1.902 1.882 1.862 1.842
2 2.247 2.222 2.198 2.174 2.151 2.128 2.105
3 2.247 2.222 2.198 2.174 2.151 2.128 2.105
4 2.247 2.222 2.198 2.174 2.151 2.128 2.105
5 2.247 2.222 2.198 2.174 2.150 2.128 2.105
6 2.247 2.222 2.198 2.174 2.151 2.128 2.105
7 2.247 2.222 2.198 2.174 2.150 2.128 2.105
8 2.247 2.222 2.198 2.174 1.151 2.128 2.105
9 2.247 2.222 2.198 2.174 2.150 2.128 2.105
10 2.247 2.222 2.198 2.174 2.151 2.128 2.105
11 2.247 2.222 2.198 2.174 2.150 2.128 2.105
12 2.247 2.222 2.198 2.174 2.151 2.128 2.105
13 2.247 2.222 2.198 2.174 2.150 2.128 2.105
14 2.247 2.222 2.198 2.174 2.151 2.128 2.105
15 2.247 2.222 2.198 2.174 2.150 2.128 2.105
16 2.247 2.222 2.198 2.174 2.151 2.128 2.105
17 2.247 2.222 2.198 2.174 2.150 2.127 2.105
18 2.247 2.222 2.198 2.174 2.151 2.128 2.105
19 2.247 2.222 2.198 2.174 2.150 2.127 2.105
20 2.247 2.222 2.198 2.174 2.151 2.128 2.105
21 2.247 2.222 2.198 2.174 2.150 2.127 2.105
22 2.247 2.222 2.198 2.174 2.151 2.128 2.105
23 2.247 2.222 2.198 2.174 2.150 2.127 2.105
24 2.247 2.222 2.198 2.174 2.151 2.128 2.106
25 2.247 2.222 2.198 2.174 2.150 2.127 2.105
26 2.247 2.223 2.198 2.174 2.151 2.128 2.106
27 2.247 2.222 2.198 2.174 2.150 2.127 2.105
28 2.247 2.223 2.198 2.174 2.151 2.128 2.106
29 2.248 2.222 2.198 2.174 2.150 2.127 2.105
30 2.247 2.223 2.197 2.174 2.151 2.128 2.106
31 2.248 2.222 2.198 2.174 2.150 2.127 2.105
32 2.247 2.223 2.197 2.174 2.151 2.128 2.106
33 2.248 2.222 2.198 2.174 2.150 2.127 2.105
34 2.247 2.223 2.197 2.174 2.151 2.128 2.106
35 2.248 2.222 2.198 2.174 2.150 2.127 2.105
36 2.247 2.223 2.197 2.174 2.151 2.128 2.106
37 2.248 2.222 2.198 2.174 2.150 2.127 2.105
38 2.247 2.223 2.197 2.174 2.151 2.128 2.106
39 2.248 2.222 2.198 2.174 2.150 2.127 2.105
40 2.247 2.223 2.197 2.173 2.151 2.128 2.106
41 2.248 2.222 2.198 2.174 2.150 2.127 2.105
42 2.247 2.223 2.197 2.173 2.151 2.128 2.106
43 2.248 2.222 2.198 2.174 2.150 2.127 2.105
44 2.247 2.223 2.197 2.173 2.151 2.128 2.106
45 1.405 2.222 2.198 2.174 2.150 2.127 2.105
46 0.278 1.373 2.173 2.151 2.128 2.106
47 0.272 1.344 2.127 2.105
48 0.266 1.316
and the Recovery Period is:
If the 48.0 48.5 49.0 49.5 50.0
Recovery
Year is: the Depreciation Rate is:
1 1.823 1.804 1.786 1.768 1.750
2 2.083 2.062 2.041 2.020 2.000
3 2.083 2.062 2.041 2.020 2.000
4 2.083 2.062 2.041 2.020 2.000
5 2.083 2.062 2.041 2.020 2.000
6 2.083 2.062 2.041 2.020 2.000
7 2.083 2.062 2.041 2.020 2.000
8 2.083 2.062 2.041 2.020 2.000
9 2.083 2.062 2.041 2.020 2.000
10 2.083 2.062 2.041 2.020 2.000
11 2.083 2.062 2.041 2.020 2.000
12 2.083 2.062 2.041 2.020 2.000
13 2.083 2.062 2.041 2.020 2.000
14 2.083 2.062 2.041 2.020 2.000
15 2.083 2.062 2.041 2.020 2.000
16 2.083 2.062 2.041 2.020 2.000
17 2.083 2.062 2.041 2.020 2.000
18 2.084 2.062 2.041 2.020 2.000
19 2.083 2.062 2.041 2.020 2.000
20 2.084 2.062 2.041 2.020 2.000
21 2.083 2.062 2.041 2.020 2.000
22 2.084 2.062 2.041 2.020 2.000
23 2.083 2.062 2.041 2.020 2.000
24 2.084 2.062 2.041 2.020 2.000
25 2.083 2.062 2.041 2.020 2.000
26 2.084 2.062 2.041 2.020 2.000
27 2.083 2.062 2.041 2.020 2.000
28 2.084 2.062 2.041 2.020 2.000
29 2.083 2.062 2.041 2.020 2.000
30 2.084 2.062 2.041 2.020 2.000
31 2.083 2.062 2.041 2.020 2.000
32 2.084 2.062 2.040 2.021 2.000
33 2.083 2.062 2.041 2.020 2.000
34 2.084 2.062 2.040 2.021 2.000
35 2.083 2.062 2.041 2.020 2.000
36 2.084 2.062 2.040 2.021 2.000
37 2.083 2.061 2.041 2.020 2.000
38 2.084 2.062 2.040 2.021 2.000
39 2.083 2.061 2.041 2.020 2.000
40 2.084 2.062 2.040 2.021 2.000
41 2.083 2.061 2.041 2.020 2.000
42 2.084 2.062 2.040 2.021 2.000
43 2.083 2.061 2.041 2.020 2.000
44 2.084 2.062 2.040 2.021 2.000
45 2.083 2.061 2.041 2.020 2.000
46 2.084 2.062 2.040 2.021 2.000
47 2.083 2.061 2.041 2.020 2.000
48 2.084 2.062 2.040 2.021 2.000
49 0.260 1.288 2.041 2.020 2.000
50 0.255 1.263 2.000
51 0.250
TABLE 10
General and Alternative Depreciation Systems
Applicable Depreciation Method: Straight Line
Applicable Recovery Periods: 2.5 - 50 years
Applicable Convention: Mid-quarter (property placed
in service in second quarter)
and the Recovery Period is:
If the 2.5 3.0 3.5 4.0 4.5 5.0 5.5
Recovery
Year is: the Depreciation Rate is:
1 25.00 20.83 17.86 15.63 13.89 12.50 11.36
2 40.00 33.33 28.57 25.00 22.22 20.00 18.18
3 35.00 33.34 28.57 25.00 22.22 20.00 18.18
4 12.50 25.00 25.00 22.22 20.00 18.18
5 9.37 19.45 20.00 18.19
6 7.50 15.91
and the Recovery Period is:
If the 6.0 6.5 7.0 7.5 8.0 8.5 9.0
Recovery
Year is: the Depreciation Rate is:
1 10.42 9.62 8.93 8.33 7.81 7.35 6.94
2 16.67 15.38 14.29 13.33 12.50 11.77 11.11
3 16.67 15.38 14.28 13.33 12.50 11.76 11.11
4 16.66 15.39 14.29 13.34 12.50 11.77 11.11
5 16.67 15.38 14.28 13.33 12.50 11.76 11.11
6 16.66 15.39 14.29 13.34 12.50 11.77 11.11
7 6.25 13.46 14.28 13.33 12.50 11.76 11.11
8 5.36 11.67 12.50 11.77 11.12
9 4.69 10.29 11.11
10 4.17
and the Recovery Period is:
If the 9.5 10.0 10.5 11.0 11.5 12.0 12.5
Recovery
Year is: the Depreciation Rate is:
1 6.58 6.25 5.95 5.68 5.43 5.21 5.00
2 10.53 10.00 9.52 9.09 8.70 8.33 8.00
3 10.53 10.00 9.52 9.09 8.70 8.33 8.00
4 10.53 10.00 9.53 9.09 8.70 8.33 8.00
5 10.52 10.00 9.52 9.09 8.69 8.33 8.00
6 10.53 10.00 9.53 9.09 8.70 8.33 8.00
7 10.52 10.00 9.52 9.09 8.69 8.34 8.00
8 10.53 10.00 9.53 9.09 8.70 8.33 8.00
9 10.52 10.00 9.52 9.09 8.69 8.34 8.00
10 9.21 10.00 9.53 9.09 8.70 8.33 8.00
11 3.75 8.33 9.10 8.69 8.34 8.00
12 3.41 7.61 8.33 8.00
13 3.13 7.00
and the Recovery Period is:
If the 13.0 13.5 14.0 14.5 15.0 15.5 16.0
Recovery
Year is: the Depreciation Rate is:
and the Recovery Period is:
1 4.81 4.63 4.46 4.31 4.17 4.03 3.91
2 7.69 7.41 7.14 6.90 6.67 6.45 6.25
3 7.69 7.41 7.14 6.90 6.67 6.45 6.25
4 7.69 7.41 7.14 6.90 6.67 6.45 6.25
5 7.69 7.41 7.14 6.90 6.67 6.45 6.25
6 7.69 7.41 7.14 6.90 6.67 6.45 6.25
7 7.69 7.41 7.15 6.89 6.66 6.45 6.25
8 7.69 7.41 7.14 6.90 6.67 6.45 6.25
9 7.69 7.40 7.15 6.89 6.66 6.45 6.25
10 7.70 7.41 7.14 6.90 6.67 6.45 6.25
11 7.69 7.40 7.15 6.89 6.66 6.45 6.25
12 7.70 7.41 7.14 6.90 6.67 6.46 6.25
13 7.69 7.40 7.15 6.89 6.66 6.45 6.25
14 2.89 6.48 7.14 6.90 6.67 6.46 6.25
15 2.68 6.03 6.66 6.45 6.25
16 2.50 5.65 6.25
17 2.34
and the Recovery Period is:
If the 16.5 17.0 17.5 18.0 18.5 19.0 19.5
Recovery
Year is: the Depreciation Rate is:
1 3.79 3.68 3.57 3.47 3.38 3.29 3.21
2 6.06 5.88 5.71 5.56 5.41 5.26 5.13
3 6.06 5.88 5.71 5.56 5.41 5.26 5.13
4 6.06 5.88 5.71 5.56 5.40 5.26 5.13
5 6.06 5.88 5.72 5.55 5.41 5.26 5.13
6 6.06 5.88 5.71 5.56 5.40 5.26 5.13
7 6.06 5.88 5.72 5.55 5.41 5.26 5.13
8 6.06 5.88 5.71 5.56 5.40 5.26 5.13
9 6.06 5.88 5.72 5.55 5.41 5.27 5.13
10 6.06 5.88 5.71 5.56 5.40 5.26 5.13
11 6.06 5.88 5.72 5.55 5.41 5.27 5.13
12 6.06 5.89 5.71 5.56 5.40 5.26 5.13
13 6.06 5.88 5.72 5.55 5.41 5.27 5.13
14 6.06 5.89 5.71 5.56 5.40 5.26 5.12
15 6.06 5.88 5.72 5.55 5.41 5.27 5.13
16 6.06 5.89 5.71 5.56 5.40 5.26 5.12
17 5.31 5.88 5.72 5.55 5.41 5.27 5.13
18 2.21 5.00 5.56 5.40 5.26 5.12
19 2.08 4.73 5.27 5.13
20 1.97 4.48
and the Recovery Period is:
If the 20.0 20.5 21.0 21.5 22.0 22.5 23.0
Recovery
Year is: the Depreciation Rate is:
1 3.125 3.049 2.976 2.907 2.841 2.778 2.717
2 5.000 4.878 4.762 4.651 4.545 4.444 4.348
3 5.000 4.878 4.762 4.651 4.545 4.444 4.348
4 5.000 4.878 4.762 4.651 4.545 4.444 4.348
5 5.000 4.878 4.762 4.651 4.546 4.445 4.348
6 5.000 4.878 4.762 4.651 4.545 4.444 4.348
7 5.000 4.878 4.762 4.651 4.546 4.445 4.348
8 5.000 4.878 4.762 4.651 4.545 4.444 4.348
9 5.000 4.878 4.762 4.651 4.546 4.445 4.348
10 5.000 4.878 4.762 4.651 4.545 4.444 4.348
11 5.000 4.878 4.762 4.651 4.546 4.445 4.348
12 5.000 4.878 4.762 4.651 4.545 4.444 4.348
13 5.000 4.878 4.762 4.651 4.546 4.445 4.348
14 5.000 4.878 4.762 4.651 4.545 4.444 4.348
15 5.000 4.878 4.762 4.651 4.546 4.445 4.348
16 5.000 4.878 4.762 4.651 4.545 4.444 4.348
17 5.000 4.878 4.762 4.652 4.546 4.445 4.348
18 5.000 4.878 4.762 4.651 4.545 4.444 4.347
19 5.000 4.878 4.761 4.652 4.546 4.445 4.348
20 5.000 4.878 4.762 4.651 4.545 4.444 4.347
21 1.875 4.269 4.761 4.652 4.546 4.445 4.348
22 1.786 4.070 4.545 4.444 4.347
23 1.705 3.889 4.348
24 1.630
and the Recovery Period is:
If the 23.5 24.0 24.5 25.0 25.5 26.0 26.5
Recovery
Year is: the Depreciation Rate is:
1 2.660 2.604 2.551 2.500 2.451 2.404 2.358
2 4.255 4.167 4.082 4.000 3.922 3.846 3.774
3 4.255 4.167 4.082 4.000 3.922 3.846 3.774
4 4.225 4.167 4.082 4.000 3.922 3.846 3.774
5 4.255 4.167 4.082 4.000 3.922 3.846 3.774
6 4.255 4.167 4.082 4.000 3.921 3.846 3.774
7 4.255 4.167 4.082 4.000 3.922 3.846 3.774
8 4.255 4.167 4.082 4.000 3.921 3.846 3.773
9 4.255 4.167 4.081 4.000 3.922 3.846 3.774
10 4.255 4.167 4.082 4.000 3.921 3.846 3.773
11 4.255 4.166 4.081 4.000 3.922 3.846 3.774
12 4.256 4.167 4.082 4.000 3.921 3.846 3.773
13 4.255 4.166 4.081 4.000 3.922 3.846 3.774
14 4.256 4.167 4.082 4.000 3.921 3.846 3.773
15 4.255 4.166 4.081 4.000 3.922 3.846 3.774
16 4.256 4.167 4.082 4.000 3.921 3.846 3.773
17 4.255 4.166 4.081 4.000 3.922 3.846 3.774
18 4.256 4.167 4.082 4.000 3.921 3.846 3.773
19 4.255 4.166 4.081 4.000 3.922 3.846 3.774
20 4.256 4.167 4.082 4.000 3.921 3.847 3.773
21 4.255 4.166 4.081 4.000 3.922 3.846 3.774
22 4.256 4.167 4.082 4.000 3.921 3.847 3.773
23 4.255 4.166 4.081 4.000 3.922 3.846 3.774
24 3.724 4.167 4.082 4.000 3.921 3.847 3.773
25 1.562 3.571 4.000 3.922 3.846 3.774
26 1.500 3.431 3.847 3.773
27 1.442 3.302
and the Recovery Period is:
If the 27.0 27.5 28.0 28.5 29.0 29.5 30.0
Recovery
Year is: the Depreciation Rate is:
1 2.315 2.273 2.232 2.193 2.155 2.119 2.083
2 3.704 3.636 3.571 3.509 3.448 3.390 3.333
3 3.704 3.636 3.571 3.509 3.448 3.390 3.333
4 3.704 3.636 3.571 3.509 3.448 3.390 3.333
5 3.704 3.636 3.571 3.509 3.448 3.390 3.333
6 3.704 3.636 3.572 3.509 3.448 3.390 3.333
7 3.704 3.636 3.571 3.509 3.448 3.390 3.333
8 3.704 3.636 3.572 3.509 3.448 3.390 3.333
9 3.704 3.636 3.571 3.509 3.448 3.390 3.333
10 3.704 3.637 3.572 3.509 3.448 3.390 3.333
11 3.704 3.636 3.571 3.509 3.448 3.390 3.333
12 3.704 3.637 3.572 3.509 3.448 3.390 3.334
13 3.703 3.636 3.571 3.509 3.448 3.390 3.333
14 3.704 3.637 3.572 3.509 3.448 3.390 3.334
15 3.703 3.636 3.571 3.509 3.449 3.390 3.333
16 3.704 3.637 3.572 3.509 3.448 3.390 3.334
17 3.703 3.636 3.571 3.509 3.449 3.390 3.333
18 3.704 3.637 3.572 3.508 3.448 3.390 3.334
19 3.703 3.636 3.571 3.509 3.449 3.390 3.333
20 3.704 3.637 3.572 3.508 3.448 3.390 3.334
21 3.703 3.636 3.571 3.509 3.449 3.389 3.333
22 3.704 3.637 3.572 3.508 3.448 3.390 3.334
23 3.703 3.636 3.571 3.509 3.449 3.389 3.333
24 3.704 3.637 3.572 3.508 3.448 3.390 3.334
25 3.703 3.636 3.571 3.509 3.449 3.389 3.333
26 3.704 3.637 3.572 3.508 3.448 3.390 3.334
27 3.703 3.636 3.571 3.509 3.449 3.389 3.333
28 1.389 3.182 3.572 3.508 3.448 3.390 3.334
29 1.339 3.070 3.449 3.389 3.333
30 1.293 2.966 3.334
31 1.250
and the Recovery Period is:
If the 30.5 31.0 31.5 32.0 32.5 33.0 33.5
Recovery
Year is: the Depreciation Rate is:
1 2.049 2.016 1.984 1.953 1.923 1.894 1.866
2 3.279 3.226 3.175 3.125 3.077 3.030 2.985
3 3.279 3.226 3.175 3.125 3.077 3.030 2.985
4 3.279 3.226 3.175 3.125 3.077 3.030 2.985
5 3.279 3.226 3.175 3.125 3.077 3.030 2.985
6 3.279 3.226 3.175 3.125 3.077 3.030 2.985
7 3.279 3.226 3.175 3.125 3.077 3.030 2.985
8 3.279 3.226 3.175 3.125 3.077 3.030 2.985
9 3.279 3.226 3.174 3.125 3.077 3.030 2.985
10 3.279 3.226 3.175 3.125 3.077 3.030 2.985
11 3.279 3.226 3.174 3.125 3.077 3.030 2.985
12 3.279 3.226 3.175 3.125 3.077 3.030 2.985
13 3.279 3.226 3.174 3.125 3.077 3.030 2.985
14 3.278 3.226 3.175 3.125 3.077 3.030 2.985
15 3.279 3.226 3.174 3.125 3.077 3.031 2.985
16 3.278 3.226 3.175 3.125 3.077 3.030 2.985
17 3.279 3.226 3.174 3.125 3.077 3.031 2.985
18 3.278 3.226 3.175 3.125 3.077 3.030 2.985
19 3.279 3.226 3.174 3.125 3.077 3.031 2.985
20 3.278 3.226 3.175 3.125 3.077 3.030 2.985
21 3.279 3.225 3.174 3.125 3.077 3.031 2.985
22 3.278 3.226 3.175 3.125 3.077 3.030 2.985
23 3.279 3.225 3.174 3.125 3.077 3.031 2.985
24 3.278 3.226 3.175 3.125 3.077 3.030 2.985
25 3.279 3.225 3.174 3.125 3.077 3.031 2.985
26 3.278 3.266 3.175 3.125 3.077 3.030 2.985
27 3.279 3.225 3.174 3.125 3.077 3.031 2.985
28 3.278 3.226 3.175 3.125 3.077 3.030 2.985
29 3.279 3.225 3.174 3.125 3.077 3.031 2.985
30 3.278 3.226 3.175 3.125 3.077 3.030 2.985
31 2.869 3.225 3.174 3.125 3.077 3.031 2.986
32 1.210 2.778 3.125 3.076 3.030 2.985
33 1.172 2.692 3.031 2.986
34 1.136 2.612
and the Recovery Period is:
If the 34.0 34.5 35.0 35.5 36.0 36.5 37.0
Recovery
Year is: the Depreciation Rate is:
1 1.838 1.812 1.786 1.761 1.736 1.712 1.689
2 2.941 2.899 2.857 2.817 2.778 2.740 2.703
3 2.941 2.899 2.857 2.817 2.778 2.740 2.703
4 2.941 2.899 2.857 2.817 2.778 2.740 2.703
5 2.941 2.898 2.857 2.817 2.778 2.740 2.703
6 2.941 2.899 2.857 2.817 2.778 2.740 2.703
7 2.941 2.898 2.857 2.817 2.778 2.740 2.703
8 2.941 2.899 2.857 2.817 2.778 2.740 2.703
9 2.941 2.898 2.857 2.817 2.778 2.740 2.703
10 2.941 2.899 2.857 2.817 2.778 2.740 2.703
11 2.941 2.898 2.857 2.817 2.778 2.740 2.703
12 2.941 2.899 2.857 2.817 2.778 2.740 2.703
13 2.941 2.898 2.857 2.817 2.778 2.740 2.703
14 2.941 2.899 2.857 2.817 2.778 2.740 2.703
15 2.941 2.898 2.857 2.817 2.778 2.740 2.703
16 2.941 2.899 2.857 2.817 2.778 2.740 2.703
17 2.941 2.898 2.857 2.817 2.778 2.740 2.703
18 2.941 2.899 2.857 2.817 2.778 2.740 2.702
19 2.941 2.898 2.857 2.817 2.778 2.739 2.703
20 2.941 2.899 2.857 2.817 2.778 2.740 2.702
21 2.941 2.898 2.857 2.817 2.778 2.739 2.703
22 2.941 2.899 2.857 2.817 2.777 2.740 2.702
23 2.941 2.898 2.857 2.817 2.778 2.739 2.703
24 2.942 2.899 2.857 2.817 2.777 2.740 2.702
25 2.941 2.898 2.857 2.817 2.778 2.739 2.703
26 2.942 2.899 2.857 2.817 2.777 2.740 2.702
27 2.941 2.898 2.857 2.817 2.778 2.739 2.703
28 2.942 2.899 2.858 2.817 2.777 2.740 2.702
29 2.941 2.898 2.857 2.817 2.778 2.739 2.703
30 2.942 2.899 2.858 2.816 2.777 2.740 2.702
31 2.941 2.898 2.857 2.817 2.778 2.739 2.703
32 2.942 2.899 2.858 2.816 2.777 2.740 2.702
33 2.941 2.898 2.857 2.817 2.778 2.739 2.703
34 2.942 2.899 2.858 2.816 2.777 2.740 2.702
35 1.103 2.536 2.857 2.817 2.778 2.739 2.703
36 1.072 2.464 2.777 2.740 2.702
37 1.042 2.397 2.703
38 1.013
and the Recovery Period is:
If the 37.5 38.0 38.5 39.0 39.5 40.0 40.5
Recovery
Year is: the Depreciation Rate is:
1 1.667 1.645 1.623 1.603 1.582 1.563 1.543
2 2.667 2.632 2.597 2.564 2.532 2.500 2.469
3 2.667 2.632 2.597 2.564 2.532 2.500 2.469
4 2.667 2.632 2.597 2.564 2.532 2.500 2.469
5 2.667 2.632 2.597 2.564 2.532 2.500 2.469
6 2.667 2.632 2.597 2.564 2.532 2.500 2.469
7 2.667 2.632 2.597 2.564 2.532 2.500 2.469
8 2.667 2.631 2.597 2.564 2.532 2.500 2.469
9 2.667 2.632 2.598 2.564 2.532 2.500 2.469
10 2.667 2.631 2.597 2.564 2.532 2.500 2.469
11 2.667 2.632 2.598 2.564 2.532 2.500 2.469
12 2.667 2.631 2.597 2.564 2.532 2.500 2.469
13 2.667 2.632 2.598 2.564 2.532 2.500 2.469
14 2.666 2.631 2.597 2.564 2.531 2.500 2.469
15 2.667 2.632 2.598 2.564 2.532 2.500 2.469
16 2.666 2.631 2.597 2.564 2.531 2.500 2.469
17 2.667 2.632 2.598 2.564 2.532 2.500 2.469
18 2.666 2.631 2.597 2.564 2.531 2.500 2.469
19 2.667 2.632 2.598 2.564 2.532 2.500 2.469
20 2.666 2.631 2.597 2.564 2.531 2.500 2.469
21 2.667 2.632 2.598 2.564 2.532 2.500 2.469
22 2.666 2.631 2.597 2.564 2.531 2.500 2.469
23 2.667 2.632 2.598 2.564 2.532 2.500 2.469
24 2.666 2.631 2.597 2.564 2.531 2.500 2.469
25 2.667 2.632 2.598 2.564 2.532 2.500 2.469
26 2.666 2.631 2.597 2.564 2.531 2.500 2.469
27 2.667 2.632 2.598 2.564 2.532 2.500 2.469
28 2.666 2.631 2.597 2.564 2.531 2.500 2.469
29 2.667 2.632 2.598 2.564 2.532 2.500 2.469
30 2.666 2.631 2.597 2.564 2.531 2.500 2.469
31 2.667 2.632 2.598 2.564 2.532 2.500 2.470
32 2.666 2.631 2.597 2.564 2.531 2.500 2.469
33 2.667 2.632 2.598 2.564 2.532 2.500 2.470
34 2.666 2.631 2.597 2.565 2.531 2.500 2.469
35 2.667 2.632 2.598 2.564 2.532 2.500 2.470
36 2.666 2.631 2.597 2.565 2.531 2.500 2.469
37 2.667 2.632 2.598 2.564 2.532 2.500 2.470
38 2.333 2.631 2.597 2.565 2.531 2.500 2.469
39 0.987 2.273 2.564 2.532 2.500 2.470
40 0.962 2.215 2.500 2.469
41 0.937 2.161
and the Recovery Period is:
If the 41.0 41.5 42.0 42.5 43.0 43.5 44.0
Recovery
Year is: the Depreciation Rate is:
1 1.524 1.506 1.488 1.471 1.453 1.437 1.420
2 2.439 2.410 2.381 2.353 2.326 2.299 2.273
3 2.439 2.410 2.381 2.353 2.326 2.299 2.273
4 2.439 2.410 2.381 2.353 2.326 2.299 2.273
5 2.439 2.410 2.381 2.353 2.326 2.299 2.273
6 2.439 2.410 2.381 2.353 2.326 2.299 2.273
7 2.439 2.410 2.381 2.353 2.326 2.299 2.273
8 2.439 2.410 2.381 2.353 2.326 2.299 2.273
9 2.439 2.410 2.381 2.353 2.326 2.299 2.273
10 2.439 2.410 2.381 2.353 2.325 2.299 2.273
11 2.439 2.410 2.381 2.353 2.326 2.299 2.273
12 2.439 2.410 2.381 2.353 2.325 2.299 2.273
13 2.439 2.410 2.381 2.353 2.326 2.299 2.273
14 2.439 2.409 2.381 2.353 2.325 2.299 2.273
15 2.439 2.410 2.381 2.353 2.326 2.299 2.273
16 2.439 2.409 2.381 2.353 2.325 2.299 2.273
17 2.439 2.410 2.381 2.353 2.326 2.299 2.273
18 2.439 2.409 2.381 2.353 2.325 2.299 2.273
19 2.439 2.410 2.381 2.353 2.326 2.299 2.273
20 2.439 2.409 2.381 2.353 2.325 2.299 2.273
21 2.439 2.410 2.381 2.353 2.326 2.299 2.273
22 2.439 2.409 2.381 2.353 2.325 2.299 2.273
23 2.439 2.410 2.381 2.353 2.326 2.299 2.272
24 2.439 2.409 2.381 2.353 2.325 2.299 2.273
25 2.439 2.410 2.381 2.353 2.326 2.299 2.272
26 2.439 2.409 2.381 2.353 2.325 2.299 2.273
27 2.439 2.410 2.381 2.353 2.326 2.299 2.272
28 2.439 2.409 2.381 2.353 2.325 2.299 2.273
29 2.439 2.410 2.381 2.353 2.326 2.299 2.272
30 2.439 2.409 2.381 2.353 2.325 2.299 2.273
31 2.439 2.410 2.381 2.353 2.326 2.299 2.272
32 2.439 2.409 2.381 2.353 2.325 2.298 2.273
33 2.439 2.410 2.381 2.353 2.326 2.299 2.272
34 2.439 2.409 2.381 2.353 2.325 2.298 2.273
35 2.439 2.410 2.381 2.353 2.326 2.299 2.272
36 2.439 2.409 2.381 2.353 2.325 2.298 2.273
37 2.439 2.410 2.381 2.353 2.326 2.299 2.272
38 2.439 2.409 2.381 2.353 2.325 2.298 2.273
39 2.439 2.410 2.381 2.352 2.326 2.299 2.272
40 2.440 2.409 2.380 2.353 2.325 2.298 2.273
41 2.439 2.410 2.381 2.352 2.326 2.299 2.272
42 0.915 2.108 2.380 2.353 2.325 2.298 2.273
43 0.893 2.058 2.326 2.299 2.272
44 0.872 2.011 2.273
45 0.852
and the Recovery Period is:
If the 44.5 45.0 45.5 46.0 46.5 47.0 47.5
Recovery
Year is: the Depreciation Rate is:
1 1.404 1.389 1.374 1.359 1.344 1.330 1.316
2 2.247 2.222 2.198 2.174 2.151 2.128 2.105
3 2.247 2.222 2.198 2.174 2.151 2.128 2.105
4 2.247 2.222 2.198 2.174 2.151 2.128 2.105
5 2.247 2.222 2.198 2.174 2.151 2.128 2.105
6 2.247 2.222 2.198 2.174 2.150 2.128 2.105
7 2.247 2.222 2.198 2.174 2.151 2.128 2.105
8 2.247 2.222 2.198 2.174 2.150 2.128 2.105
9 2.247 2.222 2.198 2.174 2.151 2.128 2.105
10 2.247 2.222 2.198 2.174 2.150 2.128 2.105
11 2.247 2.222 2.198 2.174 2.151 2.128 2.105
12 2.247 2.222 2.198 2.174 2.150 2.128 2.105
13 2.247 2.222 2.198 2.174 2.151 2.128 2.105
14 2.247 2.222 2.198 2.174 2.150 2.128 2.105
15 2.247 2.222 2.198 2.174 2.151 2.128 2.105
16 2.247 2.222 2.198 2.174 2.150 2.128 2.105
17 2.247 2.222 2.198 2.174 2.151 2.127 2.105
18 2.247 2.222 2.198 2.174 2.150 2.128 2.105
19 2.247 2.222 2.198 2.174 2.151 2.127 2.105
20 2.247 2.222 2.198 2.174 2.150 2.128 2.105
21 2.247 2.222 2.198 2.174 2.151 2.127 2.105
22 2.247 2.222 2.198 2.174 2.150 2.128 2.105
23 2.247 2.222 2.198 2.174 2.151 2.127 2.105
24 2.247 2.222 2.198 2.174 2.150 2.128 2.105
25 2.247 2.222 2.198 2.174 2.151 2.127 2.106
26 2.247 2.222 2.198 2.174 2.150 2.128 2.105
27 2.247 2.223 2.198 2.174 2.151 2.127 2.106
28 2.247 2.222 2.198 2.174 2.150 2.128 2.105
29 2.248 2.223 2.197 2.174 2.151 2.127 2.106
30 2.247 2.222 2.198 2.174 2.150 2.128 2.105
31 2.248 2.223 2.197 2.174 2.151 2.127 2.106
32 2.247 2.222 2.198 2.174 2.150 2.128 2.105
33 2.248 2.223 2.197 2.174 2.151 2.127 2.106
34 2.247 2.222 2.198 2.174 2.150 2.128 2.105
35 2.248 2.223 2.197 2.174 2.151 2.127 2.106
36 2.247 2.222 2.198 2.174 2.150 2.128 2.105
37 2.248 2.223 2.197 2.174 2.151 2.127 2.106
38 2.247 2.222 2.198 2.174 2.150 2.128 2.105
39 2.248 2.223 2.197 2.173 2.151 2.127 2.106
40 2.247 2.222 2.198 2.174 2.150 2.128 2.105
41 2.248 2.223 2.197 2.173 2.151 2.127 2.106
42 2.247 2.222 2.198 2.174 2.150 2.128 2.105
43 2.248 2.223 2.197 2.173 2.151 2.127 2.106
44 2.247 2.222 2.198 2.174 2.150 2.128 2.105
45 1.967 2.223 2.197 2.173 2.151 2.127 2.106
46 0.833 1.923 2.174 2.150 2.128 2.105
47 0.815 1.882 2.127 2.106
48 0.798 1.842
and the Recovery Period is:
If the 48.0 48.5 49.0 49.5 50.0
Recovery
Year is: the Depreciation Rate is:
1 1.302 1.289 1.276 1.263 1.250
2 2.083 2.062 2.041 2.020 2.000
3 2.083 2.062 2.041 2.020 2.000
4 2.083 2.062 2.041 2.020 2.000
5 2.083 2.062 2.041 2.020 2.000
6 2.083 2.062 2.041 2.020 2.000
7 2.083 2.062 2.041 2.020 2.000
8 2.083 2.062 2.041 2.020 2.000
9 2.083 2.062 2.041 2.020 2.000
10 2.083 2.062 2.041 2.020 2.000
11 2.083 2.062 2.041 2.020 2.000
12 2.083 2.062 2.041 2.020 2.000
13 2.083 2.062 2.041 2.020 2.000
14 2.083 2.062 2.041 2.020 2.000
15 2.083 2.062 2.041 2.020 2.000
16 2.083 2.062 2.041 2.020 2.000
17 2.083 2.062 2.041 2.020 2.000
18 2.084 2.062 2.041 2.020 2.000
19 2.083 2.062 2.041 2.020 2.000
20 2.084 2.062 2.041 2.020 2.000
21 2.083 2.062 2.041 2.020 2.000
22 2.084 2.062 2.041 2.020 2.000
23 2.083 2.062 2.041 2.020 2.000
24 2.084 2.062 2.041 2.020 2.000
25 2.083 2.062 2.041 2.020 2.000
26 2.084 2.062 2.041 2.020 2.000
27 2.083 2.062 2.041 2.020 2.000
28 2.084 2.062 2.041 2.020 2.000
29 2.083 2.062 2.041 2.020 2.000
30 2.084 2.062 2.041 2.020 2.000
31 2.083 2.062 2.041 2.020 2.000
32 2.084 2.062 2.040 2.021 2.000
33 2.083 2.062 2.041 2.020 2.000
34 2.084 2.062 2.040 2.021 2.000
35 2.083 2.062 2.041 2.020 2.000
36 2.084 2.061 2.040 2.021 2.000
37 2.083 2.062 2.041 2.020 2.000
38 2.084 2.061 2.040 2.021 2.000
39 2.083 2.062 2.041 2.020 2.000
40 2.084 2.061 2.040 2.021 2.000
41 2.083 2.062 2.041 2.020 2.000
42 2.084 2.061 2.040 2.021 2.000
43 2.083 2.062 2.041 2.020 2.000
44 2.084 2.061 2.040 2.021 2.000
45 2.083 2.062 2.041 2.020 2.000
46 2.084 2.061 2.040 2.021 2.000
47 2.083 2.062 2.041 2.020 2.000
48 2.084 2.061 2.040 2.021 2.000
49 0.781 1.804 2.041 2.020 2.000
50 0.765 1.768 2.000
51 0.750
TABLE 11
General and Alternative Depreciation Systems
Applicable Depreciation Method: Straight Line
Applicable Recovery Periods: 2.5 -- 50 years
Applicable Convention: Mid-quarter (property
placed in service in third quarter)
and the Recovery Period is:
If the 2.5 3.0 3.5 4.0 4.5 5.0 5.5
Recovery
Year is: the Depreciation Rate is:
1 15.00 12.50 10.71 9.38 8.33 7.50 6.82
2 40.00 33.33 28.57 25.00 22.22 20.00 18.18
3 40.00 33.34 28.57 25.00 22.22 20.00 18.18
4 5.00 20.83 28.58 25.00 22.23 20.00 18.18
5 3.57 15.62 22.22 20.00 18.18
6 2.78 12.50 18.19
7 2.27
and the Recovery Period is:
If the 6.0 6.5 7.0 7.5 8.0 8.5 9.0
Recovery
Year is: the Depreciation Rate is:
1 6.25 5.77 5.36 5.00 4.69 4.41 4.17
2 16.67 15.38 14.29 13.33 12.50 11.76 11.11
3 16.67 15.39 14.28 13.33 12.50 11.77 11.11
4 16.66 15.28 14.29 13.33 12.50 11.76 11.11
5 16.67 15.39 14.28 13.34 12.50 11.77 11.11
6 16.66 15.38 14.29 13.33 12.50 11.76 11.11
7 10.42 15.39 14.28 13.34 12.50 11.77 11.11
8 1.92 8.93 13.33 12.50 11.76 11.11
9 1.67 7.81 11.77 11.11
10 1.47 6.95
and the Recovery Period is:
If the 9.5 10.0 10.5 11.0 11.5 12.0 12.5
Recovery
Year is: the Depreciation Rate is:
1 3.95 3.75 3.57 3.41 3.26 3.13 3.00
2 10.53 10.00 9.52 9.09 8.70 8.33 8.00
3 10.53 10.00 9.52 9.09 8.70 8.33 8.00
4 10.52 10.00 9.52 9.09 8.69 8.33 8.00
5 10.53 10.00 9.53 9.09 8.70 8.33 8.00
6 10.52 10.00 9.52 9.09 8.69 8.33 8.00
7 10.53 10.00 9.53 9.09 8.70 8.34 8.00
8 10.52 10.00 9.52 9.09 8.69 8.33 8.00
9 10.53 10.00 9.53 9.09 8.70 8.34 8.00
10 10.52 10.00 9.52 9.09 8.69 8.33 8.00
11 1.32 6.25 9.53 9.10 8.70 8.34 8.00
12 1.19 5.68 8.69 8.33 8.00
13 1.09 5.21 8.00
14 1.00
and the Recovery Period is:
If the 13.0 13.5 14.0 14.5 15.0 15.5 16.0
Recovery
Year is: the Depreciation Rate is:
1 2.88 2.78 2.68 2.59 2.50 2.42 2.34
2 7.69 7.41 7.14 6.90 6.67 6.45 6.25
3 7.69 7.41 7.14 6.90 6.67 6.45 6.25
4 7.69 7.41 7.14 6.90 6.67 6.45 6.25
5 7.69 7.41 7.14 6.90 6.67 6.45 6.25
6 7.69 7.41 7.14 6.89 6.67 6.45 6.25
7 7.69 7.41 7.14 6.90 6.66 6.45 6.25
8 7.70 7.40 7.14 6.89 6.67 6.45 6.25
9 7.69 7.41 7.15 6.90 6.66 6.45 6.25
10 7.70 7.40 7.14 6.89 6.67 6.45 6.25
11 7.69 7.41 7.15 6.90 6.66 6.45 6.25
12 7.70 7.40 7.14 6.89 6.67 6.45 6.25
13 7.69 7.41 7.15 6.90 6.66 6.46 6.25
14 4.81 7.40 7.14 6.89 6.67 6.45 6.25
15 0.93 4.47 6.90 6.66 6.46 6.25
16 0.86 4.17 6.45 6.25
17 0.81 3.91
and the Recovery Period is:
If the 16.5 17.0 17.5 18.0 18.5 19.0 19.5
Recovery
Year is: the Depreciation Rate is:
1 2.27 2.21 2.14 2.08 2.03 1.97 1.92
2 6.06 5.88 5.71 5.56 5.41 5.26 5.13
3 6.06 5.88 5.71 5.56 5.40 5.26 5.13
4 6.06 5.88 5.72 5.56 5.41 5.26 5.13
5 6.06 5.88 5.71 5.55 5.40 5.26 5.13
6 6.06 5.88 5.72 5.56 5.41 5.26 5.13
7 6.06 5.88 5.71 5.55 5.40 5.26 5.13
8 6.06 5.88 5.72 5.56 5.41 5.26 5.13
9 6.06 5.88 5.71 5.55 5.40 5.27 5.13
10 6.06 5.88 5.72 5.56 5.41 5.26 5.13
11 6.06 5.88 5.71 5.55 5.40 5.27 5.13
12 6.06 5.88 5.72 5.56 5.41 5.26 5.13
13 6.06 5.88 5.71 5.55 5.40 5.27 5.13
14 6.06 5.89 5.72 5.56 5.41 5.26 5.13
15 6.06 5.88 5.71 5.55 5.40 5.27 5.12
16 6.07 5.89 5.72 5.56 5.41 5.26 5.13
17 6.06 5.88 5.71 5.55 5.40 5.27 5.12
18 0.76 3.68 5.72 5.56 5.41 5.26 5.13
19 0.71 3.47 5.40 5.27 5.12
20 0.68 3.29 5.13
21 0.64
and the Recovery Period is:
If the 20.0 20.5 21.0 21.5 22.0 22.5 23.0
Recovery
Year is: the Depreciation Rate is:
1 1.875 1.829 1.786 1.744 1.705 1.667 1.630
2 5.000 4.878 4.762 4.651 4.545 4.444 4.348
3 5.000 4.878 4.762 4.651 4.545 4.444 4.348
4 5.000 4.878 4.762 4.651 4.545 4.444 4.348
5 5.000 4.878 4.762 4.651 4.546 4.444 4.348
6 5.000 4.878 4.762 4.651 4.545 4.445 4.348
7 5.000 4.878 4.762 4.651 4.546 4.444 4.348
8 5.000 4.878 4.762 4.651 4.545 4.445 4.348
9 5.000 4.878 4.762 4.651 4.546 4.444 4.348
10 5.000 4.878 4.762 4.651 4.545 4.445 4.348
11 5.000 4.878 4.762 4.651 4.546 4.444 4.348
12 5.000 4.878 4.762 4.651 4.545 4.445 4.348
13 5.000 4.878 4.762 4.651 4.546 4.444 4.348
14 5.000 4.878 4.762 4.651 4.545 4.445 4.348
15 5.000 4.878 4.762 4.651 4.546 4.444 4.348
16 5.000 4.878 4.762 4.652 4.545 4.445 4.348
17 5.000 4.878 4.762 4.651 4.546 4.444 4.348
18 5.000 4.878 4.762 4.652 4.545 4.445 4.348
19 5.000 4.878 4.761 4.651 4.546 4.444 4.348
20 5.000 4.879 4.762 4.652 4.545 4.445 4.347
21 3.125 4.878 4.761 4.651 4.546 4.444 4.348
22 0.610 2.976 4.652 4.545 4.445 4.347
23 0.581 2.841 4.444 4.348
24 0.556 2.717
and the Recovery Period is:
If the 23.5 24.0 24.5 25.0 25.5 26.0 26.5
Recovery
Year is: the Depreciation Rate is:
1 1.596 1.563 1.531 1.500 1.471 1.442 1.415
2 4.255 4.167 4.082 4.000 3.922 3.846 3.774
3 4.255 4.167 4.082 4.000 3.922 3.846 3.774
4 4.255 4.167 4.082 4.000 3.922 3.846 3.774
5 4.255 4.167 4.082 4.000 3.921 3.846 3.774
6 4.255 4.167 4.082 4.000 3.922 3.846 3.774
7 4.255 4.167 4.082 4.000 3.921 3.846 3.773
8 4.255 4.167 4.081 4.000 3.922 3.846 3.774
9 4.255 4.166 4.082 4.000 3.921 3.846 3.773
10 4.255 4.167 4.081 4.000 3.922 3.846 3.774
11 4.256 4.166 4.082 4.000 3.921 3.846 3.773
12 4.255 4.167 4.081 4.000 3.922 3.846 3.774
13 4.256 4.166 4.082 4.000 3.921 3.846 3.773
14 4.255 4.167 4.081 4.000 3.922 3.846 3.774
15 4.256 4.166 4.082 4.000 3.921 3.846 3.773
16 4.255 4.167 4.081 4.000 3.922 3.846 3.774
17 4.256 4.166 4.082 4.000 3.921 3.846 3.773
18 4.255 4.167 4.081 4.000 3.922 3.846 3.774
19 4.256 4.166 4.082 4.000 3.921 3.846 3.773
20 4.255 4.167 4.081 4.000 3.922 3.847 3.774
21 4.256 4.166 4.082 4.000 3.921 3.846 3.773
22 4.255 4.167 4.081 4.000 3.922 3.847 3.774
23 4.256 4.166 4.082 4.000 3.921 3.846 3.773
24 4.255 4.167 4.081 4.000 3.922 3.847 3.774
25 0.532 2.604 4.082 4.000 3.921 3.846 3.773
26 0.510 2.500 3.922 3.847 3.774
27 0.490 2.404 3.773
28 0.472
and the Recovery Period is:
If the 27.0 27.5 28.0 28.5 29.0 29.5 30.0
Recovery
Year is: the Depreciation Rate is:
1 1.389 1.364 1.339 1.316 1.293 1.271 1.250
2 3.704 3.636 3.571 3.509 3.448 3.390 3.333
3 3.704 3.636 3.571 3.509 3.448 3.390 3.333
4 3.704 3.636 3.571 3.509 3.448 3.390 3.333
5 3.704 3.636 3.571 3.509 3.448 3.390 3.333
6 3.704 3.636 3.572 3.509 3.448 3.390 3.333
7 3.704 3.636 3.571 3.509 3.448 3.390 3.333
8 3.704 3.636 3.572 3.509 3.448 3.390 3.333
9 3.704 3.636 3.571 3.509 3.448 3.390 3.333
10 3.704 3.636 3.572 3.509 3.448 3.390 3.333
11 3.704 3.637 3.571 3.509 3.448 3.390 3.333
12 3.704 3.636 3.572 3.509 3.448 3.390 3.334
13 3.703 3.637 3.571 3.509 3.448 3.390 3.333
14 3.704 3.636 3.572 3.509 3.448 3.390 3.334
15 3.703 3.637 3.571 3.509 3.449 3.390 3.333
16 3.704 3.636 3.572 3.509 3.448 3.390 3.334
17 3.703 3.637 3.571 3.508 3.449 3.390 3.333
18 3.704 3.636 3.572 3.509 3.448 3.390 3.334
19 3.703 3.637 3.571 3.508 3.449 3.390 3.333
20 3.704 3.636 3.572 3.509 3.448 3.390 3.334
21 3.703 3.637 3.571 3.508 3.449 3.390 3.333
22 3.704 3.636 3.572 3.509 3.448 3.389 3.334
23 3.703 3.637 3.571 3.508 3.449 3.390 3.333
24 3.704 3.636 3.572 3.509 3.448 3.389 3.334
25 3.703 3.637 3.571 3.508 3.449 3.390 3.333
26 3.704 3.636 3.572 3.509 3.448 3.389 3.334
27 3.703 3.637 3.571 3.508 3.449 3.390 3.333
28 2.315 3.636 3.752 3.509 3.448 3.389 3.334
29 0.455 2.232 3.508 3.449 3.390 3.333
30 0.439 2.155 3.389 3.334
31 0.424 2.083
and the Recovery Period is:
If the 30.5 31.0 31.5 32.0 32.5 33.0 33.5
Recovery
Year is: the Depreciation Rate is:
1 1.230 1.210 1.190 1.172 1.154 1.136 1.119
2 3.279 3.226 3.175 3.125 3.077 3.030 2.985
3 3.279 3.226 3.175 3.125 3.077 3.030 2.985
4 3.279 3.226 3.175 3.125 3.077 3.030 2.985
5 3.279 3.226 3.175 3.125 3.077 3.030 2.985
6 3.279 3.226 3.175 3.125 3.077 3.030 2.985
7 3.279 3.226 3.175 3.125 3.077 3.030 2.985
8 3.279 3.226 3.175 3.125 3.077 3.030 2.985
9 3.279 3.226 3.175 3.125 3.077 3.030 2.985
10 3.279 3.226 3.174 3.125 3.077 3.030 2.985
11 3.279 3.226 3.175 3.125 3.077 3.030 2.985
12 3.279 3.226 3.174 3.125 3.077 3.030 2.985
13 3.278 3.226 3.175 3.125 3.077 3.030 2.985
14 3.279 3.226 3.174 3.125 3.077 3.030 2.985
15 3.278 3.226 3.175 3.125 3.077 3.031 2.985
16 3.279 3.226 3.174 3.125 3.077 3.030 2.985
17 3.278 3.226 3.175 3.125 3.077 3.031 2.985
18 3.279 3.226 3.174 3.125 3.077 3.030 2.985
19 3.278 3.226 3.175 3.125 3.077 3.031 2.985
20 3.279 3.226 3.174 3.125 3.077 3.030 2.985
21 3.278 3.225 3.175 3.125 3.077 3.031 2.985
22 3.279 3.226 3.174 3.125 3.077 3.030 2.985
23 3.278 3.225 3.175 3.125 3.077 3.031 2.985
24 3.279 3.226 3.174 3.125 3.077 3.030 2.985
25 3.278 3.225 3.175 3.125 3.077 3.031 2.985
26 3.279 3.226 3.174 3.125 3.077 3.030 2.985
27 3.278 3.225 3.175 3.125 3.077 3.031 2.985
28 3.279 3.226 3.174 3.125 3.077 3.030 2.985
29 3.278 3.225 3.175 3.125 3.076 3.031 2.985
30 3.279 3.226 3.174 3.125 3.077 3.030 2.986
31 3.278 3.225 3.175 3.125 3.076 3.031 2.985
32 0.410 2.016 3.174 3.125 3.077 3.030 2.986
33 0.397 1.953 3.076 3.031 2.985
34 0.385 1.894 2.986
35 0.373
and the Recovery Period is:
If the 34.0 34.5 35.0 35.5 36.0 36.5 37.0
Recovery
Year is: the Depreciation Rate is:
1 1.103 1.087 1.071 1.056 1.042 1.027 1.014
2 2.941 2.899 2.857 2.817 2.778 2.740 2.703
3 2.941 2.899 2.857 2.817 2.778 2.740 2.703
4 2.941 2.899 2.857 2.817 2.778 2.740 2.703
5 2.941 2.899 2.857 2.817 2.778 2.740 2.703
6 2.941 2.898 2.857 2.817 2.778 2.740 2.703
7 2.941 2.899 2.857 2.817 2.778 2.740 2.703
8 2.941 2.898 2.857 2.817 2.778 2.740 2.703
9 2.941 2.899 2.857 2.817 2.778 2.740 2.703
10 2.941 2.898 2.857 2.817 2.778 2.740 2.703
11 2.941 2.899 2.857 2.817 2.778 2.740 2.703
12 2.941 2.898 2.857 2.817 2.778 2.740 2.703
13 2.941 2.899 2.857 2.817 2.778 2.740 2.703
14 2.941 2.898 2.857 2.817 2.778 2.740 2.703
15 2.941 2.899 2.857 2.817 2.778 2.740 2.703
16 2.941 2.898 2.857 2.817 2.778 2.740 2.702
17 2.941 2.899 2.857 2.817 2.778 2.740 2.703
18 2.941 2.898 2.857 2.817 2.778 2.740 2.702
19 2.941 2.899 2.857 2.817 2.778 2.740 2.703
20 2.941 2.898 2.857 2.817 2.778 2.739 2.702
21 2.941 2.899 2.857 2.817 2.778 2.740 2.703
22 2.941 2.898 2.857 2.817 2.777 2.739 2.702
23 2.941 2.899 2.857 2.817 2.778 2.740 2.703
24 2.942 2.898 2.857 2.817 2.777 2.739 2.702
25 2.941 2.899 2.857 2.817 2.778 2.740 2.703
26 2.942 2.898 2.858 2.817 2.777 2.739 2.702
27 2.941 2.899 2.857 2.817 2.778 2.740 2.703
28 2.942 2.898 2.858 2.817 2.777 2.739 2.702
29 2.941 2.899 2.857 2.817 2.778 2.740 2.703
30 2.942 2.898 2.858 2.817 2.777 2.739 2.702
31 2.941 2.899 2.857 2.816 2.778 2.740 2.703
32 2.942 2.898 2.858 2.817 2.777 2.739 2.702
33 2.941 2.899 2.857 2.816 2.778 2.740 2.703
34 2.942 2.898 2.858 2.817 2.777 2.739 2.702
35 1.838 2.899 2.857 2.816 2.778 2.740 2.703
36 0.362 1.786 2.817 2.777 2.739 2.702
37 0.352 1.736 2.740 2.703
38 0.342 1.689
and the Recovery Period is:
If the 37.5 38.0 38.5 39.0 39.5 40.0 40.5
Recovery
Year is: the Depreciation Rate is:
1 1.000 0.987 0.974 0.962 0.949 0.938 0.926
2 2.667 2.632 2.597 2.564 2.532 2.500 2.469
3 2.667 2.632 2.597 2.564 2.532 2.500 2.469
4 2.667 2.632 2.597 2.564 2.532 2.500 2.469
5 2.667 2.632 2.597 2.564 2.532 2.500 2.469
6 2.667 2.632 2.597 2.564 2.532 2.500 2.469
7 2.667 2.632 2.597 2.564 2.532 2.500 2.469
8 2.667 2.631 2.597 2.564 2.532 2.500 2.469
9 2.667 2.632 2.597 2.564 2.532 2.500 2.469
10 2.667 2.631 2.598 2.564 2.532 2.500 2.469
11 2.667 2.632 2.597 2.564 2.532 2.500 2.469
12 2.667 2.631 2.598 2.564 2.532 2.500 2.469
13 2.667 2.632 2.597 2.564 2.532 2.500 2.469
14 2.667 2.631 2.598 2.564 2.532 2.500 2.469
15 2.666 2.632 2.597 2.564 2.531 2.500 2.469
16 2.667 2.631 2.598 2.564 2.532 2.500 2.469
17 2.666 2.632 2.597 2.564 2.531 2.500 2.469
18 2.667 2.631 2.598 2.564 2.532 2.500 2.469
19 2.666 2.632 2.597 2.564 2.531 2.500 2.469
20 2.667 2.631 2.598 2.564 2.532 2.500 2.469
21 2.666 2.632 2.597 2.564 2.531 2.500 2.469
22 2.667 2.631 2.598 2.564 2.532 2.500 2.469
23 2.666 2.632 2.597 2.564 2.531 2.500 2.469
24 2.667 2.631 2.598 2.564 2.532 2.500 2.469
25 2.666 2.632 2.597 2.564 2.531 2.500 2.469
26 2.667 2.631 2.598 2.564 2.532 2.500 2.469
27 2.666 2.632 2.597 2.564 2.531 2.500 2.469
28 2.667 2.631 2.598 2.564 2.532 2.500 2.469
29 2.666 2.632 2.597 2.564 2.531 2.500 2.469
30 2.667 2.631 2.598 2.564 2.532 2.500 2.469
31 2.666 2.632 2.597 2.564 2.531 2.500 2.469
32 2.667 2.631 2.598 2.564 2.532 2.500 2.470
33 2.666 2.632 2.597 2.564 2.531 2.500 2.469
34 2.667 2.631 2.598 2.565 2.532 2.500 2.470
35 2.666 2.632 2.597 2.564 2.531 2.500 2.469
36 2.667 2.631 2.598 2.565 2.532 2.500 2.470
37 2.666 2.632 2.597 2.564 2.531 2.500 2.469
38 2.667 2.631 2.598 2.565 2.532 2.500 2.470
39 0.333 1.645 2.597 2.564 2.531 2.500 2.469
40 0.325 1.603 2.532 2.500 2.470
41 0.316 1.562 2.469
42 0.309
and the Recovery Period is:
If the 41.0 41.5 42.0 42.5 43.0 43.5 44.0
Recovery
Year is: the Depreciation Rate is:
1 0.915 0.904 0.893 0.882 0.872 0.862 0.852
2 2.439 2.410 2.381 2.353 2.326 2.299 2.273
3 2.439 2.410 2.381 2.353 2.326 2.299 2.273
4 2.439 2.410 2.381 2.353 2.326 2.299 2.273
5 2.439 2.410 2.381 2.353 2.326 2.299 2.273
6 2.439 2.410 2.381 2.353 2.326 2.299 2.273
7 2.439 2.410 2.381 2.353 2.326 2.299 2.273
8 2.439 2.410 2.381 2.353 2.326 2.299 2.273
9 2.439 2.410 2.381 2.353 2.326 2.299 2.273
10 2.439 2.410 2.381 2.353 2.325 2.299 2.273
11 2.439 2.410 2.381 2.353 2.326 2.299 2.273
12 2.439 2.410 2.381 2.353 2.325 2.299 2.273
13 2.439 2.409 2.381 2.353 2.326 2.299 2.273
14 2.439 2.410 2.381 2.353 2.325 2.299 2.273
15 2.439 2.409 2.381 2.353 2.326 2.299 2.273
16 2.439 2.410 2.381 2.353 2.325 2.299 2.273
17 2.439 2.409 2.381 2.353 2.326 2.299 2.273
18 2.439 2.410 2.381 2.353 2.325 2.299 2.273
19 2.439 2.409 2.381 2.353 2.326 2.299 2.273
20 2.439 2.410 2.381 2.353 2.325 2.299 2.273
21 2.439 2.409 2.381 2.353 2.326 2.299 2.273
22 2.439 2.410 2.381 2.353 2.325 2.299 2.273
23 2.439 2.409 2.381 2.353 2.326 2.299 2.272
24 2.439 2.410 2.381 2.353 2.325 2.299 2.273
25 2.439 2.409 2.381 2.353 2.326 2.299 2.272
26 2.439 2.410 2.381 2.353 2.325 2.299 2.273
27 2.439 2.409 2.381 2.353 2.326 2.299 2.272
28 2.439 2.410 2.381 2.353 2.325 2.299 2.273
29 2.439 2.409 2.381 2.353 2.326 2.299 2.272
30 2.439 2.410 2.381 2.353 2.325 2.299 2.273
31 2.439 2.409 2.381 2.353 2.326 2.299 2.272
32 2.439 2.410 2.381 2.353 2.325 2.299 2.273
33 2.439 2.409 2.381 2.353 2.326 2.298 2.272
34 2.439 2.410 2.381 2.353 2.325 2.299 2.273
35 2.439 2.409 2.381 2.353 2.326 2.298 2.272
36 2.439 2.410 2.381 2.353 2.325 2.299 2.273
37 2.439 2.409 2.381 2.353 2.326 2.298 2.272
38 2.439 2.410 2.381 2.353 2.325 2.299 2.273
39 2.439 2.409 2.381 2.353 2.326 2.298 2.272
40 2.439 2.410 2.380 2.352 2.325 2.299 2.273
41 2.439 2.409 2.381 2.353 2.326 2.298 2.272
42 1.525 2.410 2.380 2.352 2.325 2.299 2.273
43 0.301 1.488 2.353 2.326 2.298 2.272
44 0.294 1.453 2.299 2.273
0.287 1.420
and the Recovery Period is:
If the 44.5 45.0 45.5 46.0 46.5 47.0 47.5
Recovery
Year is: the Depreciation Rate is:
1 0.843 0.833 0.842 0.815 0.806 0.798 0.789
2 2.247 2.222 2.198 2.174 2.151 2.128 2.105
3 2.247 2.222 2.198 2.174 2.151 2.128 2.105
4 2.247 2.222 2.198 2.174 2.151 2.128 2.105
5 2.247 2.222 2.198 2.174 2.151 2.128 2.105
6 2.247 2.222 2.198 2.174 2.151 2.128 2.105
7 2.247 2.222 2.198 2.174 2.150 2.128 2.105
8 2.247 2.222 2.198 2.174 2.151 2.128 2.105
9 2.247 2.222 2.198 2.174 2.150 2.128 2.105
10 2.247 2.222 2.198 2.174 2.151 2.128 2.105
11 2.247 2.222 2.198 2.174 2.150 2.128 2.105
12 2.247 2.222 2.198 2.174 2.151 2.128 2.105
13 2.247 2.222 2.198 2.174 2.150 2.128 2.105
14 2.247 2.222 2.198 2.174 2.151 2.128 2.105
15 2.247 2.222 2.198 2.174 2.150 2.128 2.105
16 2.247 2.222 2.198 2.174 2.151 2.128 2.105
17 2.247 2.222 2.198 2.174 2.150 2.127 2.105
18 2.247 2.222 2.198 2.174 2.151 2.128 2.105
19 2.247 2.222 2.198 2.174 2.150 2.127 2.105
20 2.247 2.222 2.198 2.174 2.151 2.128 2.105
21 2.247 2.222 2.198 2.174 2.150 2.127 2.105
22 2.247 2.222 2.198 2.174 2.151 2.128 2.105
23 2.247 2.222 2.198 2.174 2.150 2.127 2.105
24 2.247 2.222 2.198 2.174 2.151 2.128 2.106
25 2.247 2.222 2.198 2.174 2.150 2.127 2.105
26 2.247 2.222 2.198 2.174 2.151 2.128 2.106
27 2.247 2.223 2.198 2.174 2.150 2.127 2.105
28 2.247 2.222 2.198 2.174 2.151 2.128 2.106
29 2.247 2.223 2.198 2.174 2.150 2.127 2.105
30 2.248 2.222 2.197 2.174 2.151 2.128 2.106
31 2.247 2.223 2.198 2.174 2.150 2.127 2.105
32 2.248 2.222 2.197 2.174 2.151 2.128 2.106
33 2.247 2.223 2.198 2.174 2.150 2.127 2.105
34 2.248 2.222 2.197 2.174 2.151 2.128 2.106
35 2.247 2.223 2.198 2.174 2.150 2.127 2.105
36 2.248 2.222 2.197 2.174 2.151 2.128 2.106
37 2.247 2.223 2.198 2.174 2.150 2.127 2.105
38 2.248 2.222 2.197 2.174 2.151 2.128 2.106
39 2.247 2.223 2.198 2.174 2.150 2.127 2.105
40 2.248 2.222 2.197 2.174 2.151 2.128 2.106
41 2.247 2.223 2.198 2.173 2.150 2.127 2.105
42 2.248 2.222 2.197 2.174 2.151 2.128 2.106
43 2.247 2.223 2.198 2.173 2.150 2.127 2.105
44 2.248 2.222 2.197 2.174 2.151 2.128 2.106
45 2.247 2.223 2.198 2.173 2.150 2.127 2.105
46 0.281 1.389 2.197 2.174 2.151 2.128 2.106
47 0.275 1.358 2.150 2.127 2.105
48 0.269 1.330 2.106
49 0.263
and the Recovery Period is:
If the 48.0 48.5 49.0 49.5 50.0
Recovery
Year is: the Depreciation Rate is:
1 0.781 0.773 0.765 0.758 0.750
2 2.083 2.062 2.041 2.020 2.000
3 2.083 2.062 2.041 2.020 2.000
4 2.083 2.062 2.041 2.020 2.000
5 2.083 2.062 2.041 2.020 2.000
6 2.083 2.062 2.041 2.020 2.000
7 2.083 2.062 2.041 2.020 2.000
8 2.083 2.062 2.041 2.020 2.000
9 2.083 2.062 2.041 2.020 2.000
10 2.083 2.062 2.041 2.020 2.000
11 2.083 2.062 2.041 2.020 2.000
12 2.083 2.062 2.041 2.020 2.000
13 2.083 2.062 2.041 2.020 2.000
14 2.083 2.062 2.041 2.020 2.000
15 2.083 2.062 2.041 2.020 2.000
16 2.083 2.062 2.041 2.020 2.000
17 2.083 2.062 2.041 2.020 2.000
18 2.084 2.062 2.041 2.020 2.000
19 2.083 2.062 2.041 2.020 2.000
20 2.084 2.062 2.041 2.020 2.000
21 2.083 2.062 2.041 2.020 2.000
22 2.084 2.062 2.041 2.020 2.000
23 2.083 2.062 2.041 2.020 2.000
24 2.084 2.062 2.041 2.020 2.000
25 2.083 2.062 2.041 2.020 2.000
26 2.084 2.062 2.041 2.020 2.000
27 2.083 2.062 2.041 2.020 2.000
28 2.084 2.062 2.041 2.020 2.000
29 2.083 2.062 2.041 2.020 2.000
30 2.084 2.062 2.041 2.020 2.000
31 2.083 2.062 2.041 2.020 2.000
32 2.084 2.062 2.041 2.020 2.000
33 2.083 2.062 2.041 2.021 2.000
34 2.084 2.062 2.040 2.020 2.000
35 2.083 2.062 2.041 2.021 2.000
36 2.084 2.062 2.040 2.020 2.000
37 2.083 2.061 2.041 2.021 2.000
38 2.084 2.062 2.040 2.020 2.000
39 2.083 2.061 2.041 2.021 2.000
40 2.084 2.062 2.040 2.020 2.000
41 2.083 2.061 2.041 2.021 2.000
42 2.084 2.062 2.040 2.020 2.000
43 2.083 2.061 2.041 2.021 2.000
44 2.084 2.062 2.040 2.020 2.000
45 2.083 2.061 2.041 2.021 2.000
46 2.084 2.062 2.040 2.020 2.000
47 2.083 2.061 2.041 2.021 2.000
48 2.084 2.062 2.040 2.020 2.000
49 1.302 2.061 2.041 2.021 2.000
50 0.258 1.275 2.020 2.000
51 0.253 1.250
TABLE 12
General and Alternative Depreciation Systems
Applicable Depreciation Method: Straight Line
Applicable Recovery Periods: 2.5 - 50 years
Applicable Convention: Mid-quarter (property placed
in service in fourth quarter)
and the Recovery Period is:
If the 2.5 3.0 3.5 4.0 4.5 5.0 5.5
Recovery
Year is: the Depreciation Rate is:
1 5.00 4.17 3.57 3.13 2.78 2.50 2.27
2 40.00 33.33 28.57 25.00 22.22 20.00 18.18
3 40.00 33.33 28.57 25.00 22.22 20.00 18.18
4 15.00 29.17 28.57 25.00 22.22 20.00 18.18
5 10.72 21.87 22.23 20.00 18.19
6 8.33 17.50 18.18
7 6.82
and the Recovery Period is:
If the 6.0 6.5 7.0 7.5 8.0 8.5 9.0
Recovery
Year is: the Depreciation Rate is:
1 2.08 1.92 1.79 1.67 1.56 1.47 1.39
2 l6.67 15.39 14.29 13.33 12.50 11.76 11.11
3 16.67 15.38 14.28 13.33 12.50 11.77 11.11
4 16.67 15.39 14.29 13.33 12.50 11.76 11.11
5 16.66 15.38 14.28 13.33 12.50 11.77 11.11
6 16.67 15.39 14.29 13.34 12.50 11.76 11.11
7 14.58 15.38 14.28 13.33 12.50 11.77 11.11
8 5.77 12.50 13.34 12.50 11.76 11.11
9 5.00 10.94 11.77 11.11
10 4.41 9.73
and the Recovery Period is:
If the 9.5 10.0 10.5 11.0 11.5 12.0 12.5
Recovery
Year is: the Depreciation Rate is
1 1.32 1.25 1.19 1.14 1.09 1.04 1.00
2 10.53 10.00 9.52 9.09 8.70 8.33 8.00
3 10.53 10.00 9.52 9.09 8.69 8.33 8.00
4 10.52 10.00 9.52 9.09 8.70 8.33 8.00
5 10.53 10.00 9.53 9.09 8.69 8.33 8.00
6 10.52 10.00 9.52 9.09 8.70 8.34 8.00
7 10.53 10.00 9.53 9.09 8.69 8.33 8.00
8 10.52 10.00 9.52 9.09 8.70 8.34 8.00
9 10.53 10.00 9.53 9.09 8.69 8.33 8.00
10 10.52 10.00 9.52 9.09 8.70 8.34 8.00
11 8.75 9.53 9.09 8.69 8.33 8.00
12 3.57 7.96 8.70 8.34 8.00
13 3.26 7.29 8.00
14 3.00
and the Recovery Period is:
If the 13.0 13.5 14.0 14.5 15.0 15.5 16.0
Recovery
Year is: the Depreciation Rate is:
1 0.96 0.93 0.89 0.86 0.83 0.81 0.78
2 7.69 7.41 7.14 6.90 6.67 6.45 6.25
3 7.69 7.41 7.14 6.90 6.67 6.45 6.25
4 7.69 7.41 7.14 6.90 6.67 6.45 6.25
5 7.69 7.41 7.14 6.90 6.67 6.45 6.25
6 7.69 7.41 7.14 6.90 6.67 6.45 6.25
7 7.69 7.41 7.14 6.89 6.67 6.45 6.25
8 7.69 7.40 7.15 6.90 6.66 6.45 6.25
9 7.70 7.41 7.14 6.89 6.67 6.45 6.25
10 7.69 7.40 7.15 6.90 6.66 6.45 6.25
11 7.70 7.41 7.14 6.89 6.67 6.45 6.25
12 7.69 7.40 7.15 6.90 6.66 6.45 6.25
13 7.70 7.41 7.14 6.89 6.67 6.45 6.25
14 6.73 7.40 7.15 6.90 6.66 6.46 6.25
15 2.78 6.25 6.89 6.67 6.45 6.25
16 2.59 5.83 6.46 6.25
17 2.42 5.47
and the Recovery Period is:
If the 16.5 17.0 17.5 18.0 18.5 19.0 19.5
Recovery
Year is: the Depreciation Rate is:
1 0.76 0.74 0.71 0.69 0.68 0.66 0.64
2 6.06 5.88 5.71 5.56 5.41 5.26 5.13
3 6.06 5.88 5.71 5.56 5.40 5.26 5.13
4 6.06 5.88 5.72 5.56 5.41 5.26 5.13
5 6.06 5.88 5.71 5.55 5.40 5.26 5.13
6 6.06 5.88 5.72 5.56 5.41 5.26 5.13
7 6.06 5.88 5.71 5.55 5.40 5.26 5.13
8 6.06 5.88 5.72 5.56 5.41 5.26 5.13
9 6.06 5.88 5.71 5.55 5.40 5.26 5.13
10 6.06 5.88 5.72 5.56 5.41 5.27 5.13
11 6.06 5.88 5.71 5.55 5.40 5.26 5.13
12 6.06 5.89 5.72 5.56 5.41 5.27 5.13
13 6.06 5.88 5.71 5.55 5.40 5.26 5.13
14 6.06 5.89 5.72 5.56 5.41 5.27 5.13
15 6.06 5.88 5.71 5.55 5.40 5.26 5.12
16 6.06 5.89 5.72 5.56 5.41 5.27 5.13
17 6.07 5.88 5.71 5.55 5.40 5.26 5.12
18 2.27 5.15 5.72 5.56 5.41 5.27 5.13
19 2.14 4.86 5.40 5.26 5.12
20 2.03 4.61 5.13
21 1.92
and the Recovery Period is:
If the 20.0 20.5 21.0 21.5 22.0 22.5 23.0
Recovery
Year is: the Depreciation Rate is:
1 0.625 0.610 0.595 0.581 0.568 0.556 0.543
2 5.000 4.878 4.762 4.651 4.545 4.444 4.348
3 5.000 4.878 4.762 4.651 4.545 4.444 4.348
4 5.000 4.878 4.762 4.651 4.546 4.444 4.348
5 5.000 4.878 4.762 4.651 4.545 4.444 4.348
6 5.000 4.878 4.762 4.651 4.546 4.445 4.348
7 5.000 4.878 4.762 4.651 4.545 4.444 4.348
8 5.000 4.878 4.762 4.651 4.546 4.445 4.348
9 5.000 4.878 4.762 4.651 4.545 4.444 4.348
10 5.000 4.878 4.762 4.651 4.546 4.445 4.348
11 5.000 4.878 4.762 4.651 4.545 4.444 4.348
12 5.000 4.878 4.762 4.651 4.546 4.445 4.348
13 5.000 4.878 4.762 4.651 4.545 4.444 4.348
14 5.000 4.878 4.762 4.651 4.546 4.445 4.348
15 5.000 4.878 4.762 4.651 4.545 4.444 4.348
16 5.000 4.878 4.762 4.652 4.546 4.445 4.348
17 5.000 4.878 4.762 4.651 4.545 4.444 4.348
18 5.000 4.878 4.762 4.652 4.546 4.445 4.347
19 5.000 4.878 4.762 4.651 4.545 4.444 4.348
20 5.000 4.878 4.761 4.652 4.546 4.445 5.347
21 4.375 4.879 4.762 4.651 4.545 4.444 4.348
22 l.829 4.166 4.652 4.546 4.445 4.347
23 1.744 3.977 4.444 4.348
24 l.667 3.804
and the Recovery Period is:
If the 23.5 24.0 24.5 25.0 25.5 26.0 26.5
Recovery
Year is: the Depreciation Rate is:
1 0.532 0.521 0.510 0.500 0.490 0.481 0.472
2 4.255 4.167 4.082 4.000 3.922 3.846 3.774
3 4.255 4.167 4.082 4.000 3.922 3.846 3.774
4 4.255 4.167 4.082 4.000 3.922 3.846 3.774
5 4.255 4.167 4.082 4.000 3.922 3.846 3.774
6 4.255 4.167 4.082 4.000 3.921 3.846 3.773
7 4.255 4.167 4.082 4.000 3.922 3.846 3.774
8 4.255 4.167 4.082 4.000 3.921 3.846 3.773
9 4.255 4.167 4.081 4.000 3.922 3.846 3.774
10 4.255 4.166 4.082 4.000 3.921 3.846 3.773
11 4.256 4.167 4.081 4.000 3.922 3.846 3.774
12 4.255 4.166 4.082 4.000 3.921 3.846 3.773
13 4.256 4.167 4.081 4.000 3.922 3.846 3.774
14 4.255 4.166 4.082 4.000 3.921 3.846 3.773
15 4.256 4.167 4.081 4.000 3.922 3.846 3.774
16 4.255 4.166 4.082 4.000 3.921 3.846 3.773
17 4.256 4.167 4.081 4.000 3.922 3.846 3.774
18 4.255 4.166 4.082 4.000 3.921 3.846 3.773
19 4.256 4.167 4.081 4.000 3.922 3.846 3.774
20 4.255 4.166 4.082 4.000 3.921 3.846 3.773
21 4.256 4.167 4.081 4.000 3.922 3.847 3.774
22 4.255 4.166 4.082 4.000 3.921 3.846 3.773
23 4.256 4.167 4.081 4.000 3.922 3.847 3.774
24 4.255 4.166 4.082 4.000 3.921 3.846 3.773
25 1.596 3.646 4.081 4.000 3.922 3.847 3.774
26 1.531 3.500 3.921 3.846 3.773
27 1.471 3.366 3.774
28 1.415
and the Recovery Period is:
If the 27.0 27.5 28.0 28.5 29.0 29.5 30.0
Recovery
Year is: the Depreciation Rate is:
1 0.463 0.455 0.446 0.439 0.431 0.424 0.417
2 3.704 3.636 3.571 3.509 3.448 3.390 3.333
3 3.704 3.636 3.571 3.509 3.448 3.390 3.333
4 3.704 3.636 3.571 3.509 3.448 3.390 3.333
5 3.704 3.636 3.571 3.509 3.448 3.390 3.333
6 3.704 3.636 3.572 3.509 3.448 3.390 3.333
7 3.704 3.636 3.571 3.509 3.448 3.390 3.333
8 3.704 3.636 3.572 3.509 3.448 3.390 3.333
9 3.704 3.636 3.571 3.509 3.448 3.390 3.333
10 3.704 3.636 3.572 3.509 3.448 3.390 3.333
11 3.704 3.637 3.571 3.509 3.448 3.390 3.333
12 3.704 3.636 3.572 3.509 3.448 3.390 3.333
13 3.703 3.637 3.571 3.509 3.448 3.390 3.334
14 3.704 3.636 3.572 3.509 3.448 3.390 3.333
15 3.703 3.637 3.571 3.509 3.449 3.390 3.334
16 3.704 3.636 3.572 3.509 3.448 3.390 3.333
17 3.703 3.637 3.571 3.508 3.449 3.390 3.334
18 3.704 3.636 3.572 3.509 3.448 3.390 3.333
19 3.703 3.637 3.571 3.508 3.449 3.390 3.334
20 3.704 3.636 3.572 3.509 3.448 3.390 3.333
21 3.703 3.637 3.571 3.508 3.449 3.389 3.334
22 3.704 3.636 3.572 3.509 3.448 3.390 3.333
23 3.703 3.637 3.571 3.508 3.449 3.389 3.334
24 3.704 3.636 3.572 3.509 3.448 3.390 3.333
25 3.703 3.637 3.571 3.508 3.449 3.389 3.334
26 3.704 3.636 3.572 3.509 3.448 3.390 3.333
27 3.703 3.637 3.571 3.508 3.449 3.389 3.334
28 3.241 3.636 3.572 3.509 3.448 3.390 3.333
29 1.364 3.125 3.508 3.449 3.389 3.334
30 1.316 3.017 3.390 3.333
31 1.271 2.917
and the Recovery Period is:
If the 30.5 31.0 31.5 32.0 32.5 33.0 33.5
Recovery
Year is: the Depreciation Rate is:
1 0.410 0.403 0.397 0.391 0.385 0.379 0.373
2 3.279 3.226 3.175 3.125 3.077 3.030 2.985
3 3.279 3.226 3.175 3.125 3.077 3.030 2.985
4 3.279 3.226 3.175 3.125 3.077 3.030 2.985
5 3.279 3.226 3.175 3.125 3.077 3.030 2.985
6 3.279 3.226 3.175 3.125 3.077 3.030 2.985
7 3.279 3.226 3.175 3.125 3.077 3.030 2.985
8 3.279 3.226 3.175 3.125 3.077 3.030 2.985
9 3.279 3.226 3.174 3.125 3.077 3.030 2.985
10 3.279 3.226 3.175 3.125 3.077 3.030 2.985
11 3.279 3.226 3.174 3.125 3.077 3.030 2.985
12 3.279 3.226 3.175 3.125 3.077 3.030 2.985
13 3.279 3.226 3.174 3.125 3.077 3.030 2.985
14 3.278 3.226 3.175 3.125 3.077 3.030 2.985
15 3.279 3.226 3.174 3.125 3.077 3.030 2.985
16 3.278 3.226 3.175 3.125 3.077 3.031 2.985
17 3.279 3.226 3.174 3.125 3.077 3.030 2.985
18 3.278 3.226 3.175 3.125 3.077 3.031 2.985
19 3.279 3.226 3.174 3.125 3.077 3.030 2.985
20 3.278 3.226 3.175 3.125 3.077 3.031 2.985
21 3.279 3.226 3.174 3.125 3.077 3.030 2.985
22 3.278 3.225 3.175 3.125 3.077 3.031 2.985
23 3.279 3.226 3.174 3.125 3.077 3.030 2.985
24 3.278 3.225 3.175 3.125 3.077 3.031 2.985
25 3.279 3.226 3.174 3.125 3.077 3.030 2.985
26 3.278 3.225 3.175 3.125 3.077 3.031 2.985
27 3.279 3.226 3.174 3.125 3.077 3.030 2.985
28 3.278 3.225 3.175 3.125 3.077 3.031 2.985
29 3.279 3.226 3.174 3.125 3.076 3.030 2.985
30 3.278 3.225 3.175 3.125 3.077 3.031 2.985
31 3.279 3.226 3.174 3.125 3.076 3.030 2.986
32 1.229 2.822 3.175 3.125 3.077 3.031 2.985
33 1.190 2.734 3.076 3.030 2.986
34 l.l54 2.652 2.985
35 1.120
and the Recovery Period is:
If the 34.0 34.5 35.0 35.5 36.0 36.5 37.0
Recovery
Year is: the Depreciation Rate is:
1 0.368 0.362 0.357 0.352 0.347 0.342 0.338
2 2.941 2.899 2.857 2.817 2.778 2.740 2.703
3 2.941 2.899 2.857 2.817 2.778 2.740 2.703
4 2.941 2.899 2.857 2.817 2.778 2.740 2.703
5 2.941 2.899 2.857 2.817 2.778 2.740 2.703
6 2.941 2.899 2.857 2.817 2.778 2.740 2.703
7 2.941 2.898 2.857 2.817 2.778 2.740 2.703
8 2.941 2.899 2.857 2.817 2.778 2.740 2.703
9 2.941 2.898 2.857 2.817 2.778 2.740 2.703
10 2.941 2.899 2.857 2.817 2.778 2.740 2.703
11 2.941 2.898 2.857 2.817 2.778 2.740 2.703
12 2.941 2.899 2.857 2.817 2.778 2.740 2.703
13 2.941 2.898 2.857 2.817 2.778 2.740 2.703
14 2.941 2.899 2.857 2.817 2.778 2.740 2.703
15 2.941 2.898 2.857 2.817 2.778 2.740 2.703
16 2.941 2.899 2.857 2.817 2.778 2.740 2.703
17 2.941 2.898 2.857 2.817 2.778 2.740 2.702
18 2.941 2.899 2.857 2.817 2.778 2.740 2.703
19 2.941 2.898 2.857 2.817 2.778 2.740 2.702
20 2.94l 2.899 2.857 2.817 2.778 2.739 2.703
21 2.941 2.898 2.857 2.817 2.778 2.740 2.702
22 2.941 2.899 2.857 2.817 2.778 2.739 2.703
23 2.941 2.898 2.857 2.817 2.777 2.740 2.702
24 2.941 2.899 2.857 2.817 2.778 2.739 2.703
25 2.942 2.898 2.857 2.817 2.777 2.740 2.702
26 2.941 2.899 2.857 2.817 2.778 2.439 2.703
27 2.942 2.898 2.858 2.817 2.777 2.740 2.702
28 2.941 2.899 2.857 2.817 2.778 2.739 2.703
29 2.942 2.898 2.858 2.817 2.777 2.740 2.702
30 2.941 2.899 2.857 2.817 2.778 2.739 2.703
31 2.942 2.898 2.858 2.816 2.777 2.740 2.702
32 2.941 2.899 2.857 2.817 2.778 2.739 2.703
33 2.942 2.898 2.858 2.816 2.777 2.740 2.702
34 2.941 2.899 2.857 2.817 2.778 2.739 2.703
35 2.574 2.898 2.858 2.8l6 2.777 2.740 2.702
36 1.087 2.500 2.817 2.778 2.739 2.703
37 1.056 2.430 2.740 2.702
38 1.027 2.365
and the Recovery Period is:
If the 37.5 38.0 38.5 39.0 39.5 40.0 40.5
Recovery
Year is: the Depreciation Rate is:
1 0.333 0.329 0.325 0.321 0.316 0.313 0.309
2 2.667 2.632 2.597 2.564 2.532 2.500 2.469
3 2.667 2.632 2.597 2.564 2.532 2.500 2.469
4 2.667 2.632 2.597 2.564 2.532 2.500 2.469
5 2.667 2.632 2.597 2.564 2.532 2.500 2.469
6 2.667 2.632 2.597 2.564 2.532 2.500 2.469
7 2.667 2.632 2.597 2.564 2.532 2.500 2.469
8 2.667 2.631 2.597 2.564 2.532 2.500 2.469
9 2.667 2.632 2.597 2.564 2.532 2.500 2.469
10 2.667 2.631 2.597 2.564 2.532 2.500 2.469
11 2.667 2.632 2.598 2.564 2.532 2.500 2.469
12 2.667 2.631 2.597 2.564 2.532 2.500 2.469
13 2.667 2.632 2.598 2.564 2.532 2.500 2.469
14 2.667 2.631 2.597 2.564 2.532 2.500 2.469
15 2.667 2.632 2.598 2.564 2.531 2.500 2.469
16 2.666 2.631 2.597 2.564 2.532 2.500 2.469
17 2.667 2.632 2.598 2.564 2.531 2.500 2.469
18 2.666 2.631 2.597 2.564 2.532 2.500 2.469
19 2.667 2.632 2.598 2.564 2.531 2.500 2.469
20 2.666 2.631 2.597 2.564 2.532 2.500 2.469
21 2.667 2.632 2.598 2.564 2.531 2.500 2.469
22 2.666 2.631 2.597 2.564 2.532 2.500 2.469
23 2.667 2.632 2.598 2.564 2.531 2.500 2.469
24 2.666 2.631 2.597 2.564 2.532 2.500 2.469
25 2.667 2.632 2.598 2.564 2.531 2.500 2.469
26 2.666 2.631 2.597 2.564 2.532 2.500 2.469
27 2.667 2.632 2.598 2.564 2.531 2.500 2.469
28 2.666 2.631 2.597 2.564 2.532 2.500 2.469
29 2.667 2.632 2.598 2.564 2.531 2.500 2.469
30 2.666 2.631 2.597 2.564 2.532 2.500 2.469
31 2.667 2.632 2.598 2.564 2.531 2.500 2.469
32 2.666 2.631 2.597 2.564 2.532 2.500 2.469
33 2.667 2.632 2.598 2.564 2.531 2.500 2.470
34 2.666 2.631 2.597 2.565 2.532 2.500 2.469
35 2.667 2.632 2.598 2.564 2.531 2.500 2.470
36 2.666 2.631 2.597 2.565 2.532 2.500 2.469
37 2.667 2.632 2.598 2.564 2.531 2.500 2.470
38 2.666 2.631 2.597 2.565 2.532 2.500 2.469
39 l.000 2.303 2.598 2.564 2.531 2.500 2.470
40 0.974 2.244 2.532 2.500 2.469
41 0.949 2.187 2.470
42 0.926
and the Recovery Period is:
If the 41.0 41.5 42.0 42.5 43.0 43.5 44.0
Recovery
Year is: the Depreciation Rate is:
1 0.305 0.301 0.298 0.294 0.291 0.287 0.284
2 2.439 2.410 2.381 2.353 2.326 2.299 2.273
3 2.439 2.410 2.381 2.353 2.326 2.299 2.273
4 2.439 2.410 2.381 2.353 2.326 2.299 2.273
5 2.439 2.410 2.381 2.353 2.326 2.299 2.273
6 2.439 2.410 2.381 2.353 2.326 2.299 2.273
7 2.439 2.410 2.381 2.353 2.326 2.299 2.273
8 2.439 2.410 2.381 2.353 2.326 2.299 2.273
9 2.439 2.410 2.381 2.353 2.325 2.299 2.273
10 2.439 2.410 2.381 2.353 2.326 2.299 2.273
11 2.439 2.410 2.381 2.353 2.325 2.299 2.273
12 2.439 2.410 2.381 2.353 2.326 2.299 2.273
13 2.439 2.410 2.381 2.353 2.325 2.299 2.273
14 2.439 2.409 2.381 2.353 2.326 2.299 2.273
15 2.439 2.410 2.381 2.353 2.325 2.299 2.273
16 2.439 2.409 2.381 2.353 2.326 2.299 2.273
17 2.439 2.410 2.381 2.353 2.325 2.299 2.273
18 2.439 2.409 2.381 2.353 2.326 2.299 2.273
19 2.439 2.410 2.381 2.353 2.325 2.299 2.273
20 2.439 2.409 2.381 2.353 2.326 2.299 2.273
21 2.439 2.410 2.381 2.353 2.325 2.299 2.273
22 2.439 2.409 2.381 2.353 2.326 2.299 2.273
23 2.439 2.410 2.381 2.353 2.325 2.299 2.272
24 2.439 2.409 2.381 2.353 2.326 2.299 2.273
25 2.439 2.410 2.381 2.353 2.325 2.299 2.272
26 2.439 2.409 2.381 2.353 2.326 2.299 2.273
27 2.439 2.410 2.381 2.353 2.325 2.299 2.272
28 2.439 2.409 2.381 2.353 2.326 2.299 2.273
29 2.439 2.410 2.381 2.353 2.325 2.299 2.272
30 2.439 2.409 2.381 2.353 2.326 2.299 2.273
31 2.439 2.410 2.381 2.353 2.325 2.299 2.272
32 2.439 2.409 2.381 2.353 2.326 2.299 2.273
33 2.439 2.410 2.381 2.353 2.325 2.299 2.272
34 2.439 2.409 2.381 2.353 2.326 2.298 2.273
35 2.439 2.410 2.381 2.353 2.325 2.299 2.272
36 2.439 2.409 2.381 2.353 2.326 2.298 2.273
37 2.439 2.410 2.381 2.353 2.325 2.299 2.272
38 2.439 2.409 2.381 2.353 2.326 2.298 2.273
39 2.439 2.410 2.381 2.353 2.325 2.299 2.272
40 2.439 2.409 2.380 2.352 2.326 2.298 2.273
41 2.439 2.410 2.381 2.353 2.325 2.299 2.272
42 2.135 2.409 2.380 2.352 2.326 2.298 2.273
43 0.904 2.083 2.353 2.325 2.299 2.272
44 0.882 2.035 2.298 2.273
45 0.862 1.988
and the Recovery Period is:
If the 44.5 45.0 45.5 46.0 46.5 47.0 47.5
Recovery
Year is: the Depreciation Rate is:
1 0.281 0.278 0.275 0.272 0.269 0.266 0.263
2 2.247 2.222 2.198 2.174 2.151 2.128 2.105
3 2.247 2.222 2.198 2.174 2.151 2.128 2.105
4 2.247 2.222 2.198 2.174 2.151 2.128 2.105
5 2.247 2.222 2.198 2.174 2.151 2.128 2.105
6 2.247 2.222 2.198 2.174 2.150 2.128 2.105
7 2.247 2.222 2.198 2.174 2.151 2.128 2.105
8 2.247 2.222 2.198 2.174 2.150 2.128 2.105
9 2.247 2.222 2.198 2.174 2.151 2.128 2.105
12 2.247 2.222 2.198 2.174 2.150 2.128 2.105
13 2.247 2.222 2.198 2.174 2.151 2.128 2.105
14 2.247 2.222 2.198 2.174 2.150 2.128 2.105
15 2.247 2.222 2.198 2.174 2.151 2.128 2.105
16 2.247 2.222 2.198 2.174 2.150 2.128 2.105
17 2.247 2.222 2.198 2.174 2.151 2.127 2.105
18 2.247 2.222 2.198 2.174 2.150 2.128 2.105
19 2.247 2.222 2.198 2.174 2.151 2.127 2.105
20 2.247 2.222 2.198 2.174 2.150 2.128 2.105
21 2.247 2.222 2.198 2.174 2.151 2.127 2.105
22 2.247 2.222 2.198 2.174 2.150 2.128 2.105
23 2.247 2.222 2.198 2.174 2.151 2.127 2.105
24 2.247 2.222 2.198 2.174 2.150 2.128 2.105
25 2.247 2.222 2.198 2.174 2.151 2.127 2.106
26 2.247 2.222 2.198 2.174 2.150 2.128 2.105
27 2.247 2.222 2.198 2.174 2.151 2.127 2.106
28 2.247 2.223 2.198 2.174 2.150 2.128 2.105
29 2.247 2.222 2.197 2.174 2.151 2.127 2.106
30 2.248 2.223 2.198 2.174 2.150 2.128 2.105
31 2.247 2.222 2.197 2.174 2.151 2.127 2.106
32 2.248 2.223 2.198 2.174 2.150 2.128 2.105
33 2.247 2.222 2.197 2.174 2.151 2.127 2.106
34 2.248 2.223 2.198 2.174 2.150 2.128 2.105
35 2.247 2.222 2.197 2.174 2.151 2.127 2.106
36 2.248 2.223 2.198 2.174 2.150 2.128 2.105
37 2.247 2.222 2.197 2.174 2.151 2.127 2.106
38 2.248 2.223 2.198 2.174 2.150 2.128 2.105
39 2.247 2.222 2.197 2.174 2.151 2.127 2.106
40 2.248 2.223 2.198 2.173 2.150 2.128 2.105
41 2.247 2.222 2.197 2.174 2.151 2.127 2.106
42 2.248 2.223 2.198 2.173 2.150 2.128 2.105
43 2.247 2.222 2.197 2.174 2.151 2.127 2.106
44 2.248 2.223 2.198 2.173 2.150 2.128 2.105
45 2.247 2.222 2.197 2.174 2.151 2.127 2.106
46 0.843 1.945 2.198 2.173 2.150 2.128 2.105
47 0.824 1.902 2.151 2.127 2.106
48 0.806 1.862 2.105
49 0.790
and the Recovery Period is:
If the 48.0 48.5 49.0 49.5 50.0
Recovery
Year is: the Depreciation Rate is:
1 0.260 0.258 0.255 0.253 0.250
2 2.083 2.062 2.041 2.020 2.000
3 2.083 2.062 2.041 2.020 2.000
4 2.083 2.062 2.041 2.020 2.000
5 2.083 2.062 2.041 2.020 2.000
6 2.083 2.062 2.041 2.020 2.000
7 2.083 2.062 2.041 2.020 2.000
8 2.083 2.062 2.041 2.020 2.000
9 2.083 2.062 2.041 2.020 2.000
10 2.083 2.062 2.041 2.020 2.000
11 2.083 2.062 2.041 2.020 2.000
12 2.083 2.062 2.041 2.020 2.000
13 2.083 2.062 2.041 2.020 2.000
14 2.083 2.062 2.041 2.020 2.000
15 2.083 2.062 2.041 2.020 2.000
16 2.083 2.062 2.041 2.020 2.000
17 2.083 2.062 2.041 2.020 2.000
18 2.084 2.062 2.041 2.020 2.000
19 2.083 2.062 2.041 2.020 2.000
20 2.084 2.062 2.041 2.020 2.000
21 2.083 2.062 2.041 2.020 2.000
22 2.084 2.062 2.041 2.020 2.000
23 2.083 2.062 2.041 2.020 2.000
24 2.084 2.062 2.041 2.020 2.000
25 2.083 2.062 2.041 2.020 2.000
26 2.084 2.062 2.041 2.020 2.000
27 2.083 2.062 2.041 2.020 2.000
28 2.084 2.062 2.041 2.020 2.000
29 2.083 2.062 2.041 2.020 2.000
30 2.084 2.062 2.041 2.020 2.000
31 2.083 2.062 2.041 2.020 2.000
32 2.084 2.062 2.041 2.020 2.000
33 2.083 2.062 2.041 2.021 2.000
34 2.084 2.062 2.040 2.020 2.000
35 2.083 2.062 2.041 2.021 2.000
36 2.084 2.061 2.040 2.020 2.000
37 2.083 2.062 2.041 2.021 2.000
38 2.084 2.061 2.040 2.020 2.000
39 2.083 2.062 2.041 2.021 2.000
40 2.084 2.061 2.040 2.020 2.000
41 2.083 2.062 2.041 2.021 2.000
42 2.084 2.061 2.040 2.020 2.000
43 2.083 2.062 2.041 2.021 2.000
44 2.084 2.061 2.040 2.020 2.000
45 2.083 2.062 2.041 2.021 2.000
46 2.084 2.061 2.040 2.020 2.000
47 2.083 2.062 2.041 2.021 2.000
48 2.084 2.061 2.040 2.020 2.000
49 1.823 2.062 2.041 2.021 2.000
50 0.773 1.785 2.020 2.000
51 0.758 1.750
TABLE 13
Alternative Depreciation System
Applicable Depreciation Method: Straight Line
Applicable Recovery Period: 40 years
Applicable Convention: Mid-month
If the
Recovery And the Month in the First Recovery
Year is: Year the Property is Placed in Service is:
________ __________________________________________
1 2 3 4 5 6
the Depreciation Rate is:
1 2.396 2.188 1.979 1.771 1.563 1.354
2 to 40 2.500 2.500 2.500 2.500 2.500 2.500
41 0.104 0.312 0.521 0.729 0.937 1.146
If the
Recovery And the Month in the First Recovery
Year is: Year the Property is Placed in Service is:
________ __________________________________________
7 8 9 10 11 12
the Depreciation Rate is:
1 1.146 0.938 0.729 0.521 0.313 0.104
2 to 40 2.500 2.500 2.500 2.500 2.500 2.500
41 1.354 1.562 1.771 1.979 2.187 2.396
TABLE 14
Alternative Minimum Tax (see section 7 of this revenue procedure)
Applicable Depreciation Method: 150 Percent Declining Balance
Switching to Straight Line
Applicable Recovery Periods: 2.5 - 50 years
Applicable Convention: Half-year
and the Recovery Period is:
If the 2.5 3.0 3.5 4.0 4.5 5.0 5.5
Recovery
Year is: the Depreciation Rate is:
1 30.00 25.00 21.43 18.75 16.67 15.00 13.64
2 42.00 37.50 33.67 30.47 27.78 25.50 23.55
3 28.00 25.00 22.45 20.31 18.52 17.85 17.13
4 12.50 22.45 20.31 18.52 16.66 15.23
5 10.16 18.51 16.66 15.23
6 8.33 15.22
and the Recovery Period is:
If the 6.0 6.5 7.0 7.5 8.0 8.5 9.0
Recovery
Year is: the Depreciation Rate is:
1 12.50 11.54 10.71 10.00 9.38 8.82 8.33
2 21.88 20.41 19.13 18.00 16.99 16.09 15.28
3 16.41 15.70 15.03 14.40 13.81 13.25 12.73
4 14.06 13.09 12.25 11.52 11.22 10.91 10.61
5 14.06 13.09 12.25 11.52 10.80 10.19 9.65
6 14.06 13.09 12.25 11.52 10.80 10.19 9.64
7 7.03 13.08 12.25 11.52 10.80 10.18 9.65
8 6.13 11.52 10.80 10.19 9.64
9 5.40 10.18 9.65
10 4.82
and the Recovery Period is:
If the 9.5 10.0 10.5 11.0 11.5 12.0 12.5
Recovery
Year is: the Depreciation Rate is:
1 7.89 7.50 7.14 6.82 6.52 6.25 6.00
2 14.54 13.88 13.27 12.71 12.19 11.72 11.28
3 12.25 11.79 11.37 10.97 10.60 10.25 9.93
4 10.31 10.02 9.75 9.48 9.22 8.97 8.73
5 9.17 8.74 8.35 8.18 8.02 7.85 7.69
6 9.17 8.74 8.35 7.98 7.64 7.33 7.05
7 9.17 8.74 8.35 7.97 7.64 7.33 7.05
8 9.17 8.74 8.35 7.98 7.63 7.33 7.05
9 9.17 8.74 8.36 7.97 7.64 7.33 7.04
10 9.16 8.74 8.35 7.98 7.63 7.33 7.05
11 4.37 8.36 7.97 7.64 7.32 7.04
12 3.99 7.63 7.33 7.05
13 3.66 7.04
and the Recovery Period is:
If the 13.0 13.5 14.0 14.5 15.0 15.5 16.0
Recovery
Year is: the Depreciation Rate is:
1 5.77 5.56 5.36 5.17 5.00 4.84 4.69
2 10.87 10.49 10.14 9.81 9.50 9.21 8.94
3 9.62 9.33 9.05 8.80 8.55 8.32 8.10
4 8.51 8.29 8.08 7.88 7.70 7.51 7.34
5 7.53 7.37 7.22 7.07 6.93 6.79 6.65
6 6.79 6.55 6.44 6.34 6.23 6.13 6.03
7 6.79 6.55 6.32 6.10 5.90 5.72 5.55
8 6.79 6.55 6.32 6.10 5.90 5.72 5.55
9 6.79 6.55 6.32 6.10 5.91 5.72 5.55
10 6.79 6.55 6.32 6.11 5.90 5.72 5.55
11 6.79 6.55 6.32 6.10 5.91 5.72 5.55
12 6.78 6.55 6.32 6.11 5.90 5.72 5.55
13 6.79 6.56 6.32 6.10 5.91 5.72 5.54
14 3.39 6.55 6.31 6.11 5.90 5.72 5.55
15 3.16 6.10 5.91 5.72 5.54
16 2.95 5.72 5.55
17 2.77
and the Recovery Period is:
If the 16.5 17.0 17.5 18.0 18.5 19.0 19.5
Recovery
Year is: the Depreciation Rate is:
1 4.55 4.41 4.29 4.17 4.05 3.95 3.85
2 8.68 8.43 8.20 7.99 7.78 7.58 7.40
3 7.89 7.69 7.50 7.32 7.15 6.98 6.83
4 7.17 7.01 6.86 6.71 6.57 6.43 6.30
5 6.52 6.39 6.27 6.15 6.04 5.93 5.82
6 5.93 5.83 5.73 5.64 5.55 5.46 5.37
7 5.39 5.32 5.24 5.17 5.10 5.03 4.96
8 5.39 5.23 5.08 4.94 4.81 4.69 4.57
9 5.39 5.23 5.08 4.94 4.81 4.69 4.58
10 5.39 5.23 5.08 4.94 4.81 4.69 4.57
11 5.39 5.23 5.08 4.94 4.81 4.69 4.58
12 5.39 5.23 5.08 4.95 4.81 4.69 4.57
13 5.38 5.23 5.09 4.94 4.82 4.69 4.58
14 5.39 5.23 5.08 4.95 4.81 4.69 4.57
15 5.38 5.23 5.09 4.94 4.82 4.69 4.58
16 5.39 5.23 5.08 4.95 4.81 4.69 4.57
17 5.38 5.23 5.09 4.94 4.82 4.69 4.58
18 2.62 5.08 4.95 4.81 4.70 4.57
19 2.47 4.82 4.69 4.58
20 2.35 4.57
and the Recovery Period is:
If the 20.0 20.5 21.0 21.5 22.0 22.5 23.0
Recovery
Year is: the Depreciation Rate is:
1 3.750 3.659 3.571 3.488 3.409 3.333 3.261
2 7.219 7.049 6.888 6.733 6.586 6.444 6.309
3 6.677 6.534 6.396 6.264 6.137 6.015 5.898
4 6.177 6.055 5.939 5.827 5.718 5.614 5.513
5 5.713 5.612 5.515 5.420 5.328 5.240 5.153
6 5.285 5.202 5.121 5.042 4.965 4.890 4.817
7 4.888 4.821 4.755 4.690 4.627 4.564 4.503
8 4.522 4.468 4.415 4.363 4.311 4.260 4.210
9 4.462 4.354 4.252 4.155 4.063 3.976 3.935
10 4.461 4.354 4.252 4.155 4.063 3.976 3.890
11 4.462 4.354 4.252 4.155 4.063 3.976 3.890
12 4.461 4.354 4.252 4.155 4.063 3.976 3.890
13 4.462 4.354 4.252 4.155 4.064 3.976 3.890
14 4.461 4.354 4.252 4.155 4.063 3.976 3.890
15 4.462 4.354 4.252 4.155 4.064 3.976 3.890
16 4.461 4.354 4.252 4.155 4.063 3.976 3.890
17 4.462 4.354 4.252 4.155 4.064 3.976 3.889
18 4.461 4.354 4.252 4.156 4.063 3.976 3.890
19 4.462 4.353 4.251 4.155 4.064 3.976 3.889
20 4.461 4.354 4.252 4.156 4.063 3.976 3.890
21 2.231 4.353 4.251 4.155 4.064 3.976 3.889
22 2.126 4.156 4.063 3.976 3.890
23 2.032 3.976 3.889
24 1.945
and the Recovery Period is:
If the 23.5 24.0 24.5 25.0 25.5 26.0 26.5
Recovery
Year is: the Depreciation Rate is:
1 3.191 3.125 3.061 3.000 2.941 2.885 2.830
2 6.179 6.055 5.935 5.820 5.709 5.603 5.500
3 5.785 5.676 5.572 5.471 5.374 5.280 5.189
4 5.416 5.322 5.231 5.143 5.057 4.975 4.895
5 5.070 4.989 4.910 4.834 4.760 4.688 4.618
6 4.746 4.677 4.610 4.544 4.480 4.417 4.357
7 4.443 4.385 4.327 4.271 4.216 4.163 4.110
8 4.160 4.111 4.062 4.015 3.968 3.922 3.877
9 3.894 3.854 3.814 3.774 3.735 3.696 3.658
10 3.808 3.729 3.655 3.584 3.515 3.483 3.451
11 3.808 3.729 3.655 3.583 3.515 3.448 3.383
12 3.808 3.729 3.655 3.584 3.515 3.448 3.383
13 3.808 3.730 3.655 3.583 3.515 3.448 3.383
14 3.808 3.729 3.655 3.584 3.515 3.448 3.383
15 3.808 3.730 3.655 3.583 3.515 3.448 3.383
16 3.808 3.729 3.655 3.584 3.515 3.448 3.383
17 3.808 3.730 3.655 3.583 3.515 3.448 3.383
18 3.807 3.729 3.655 3.584 3.516 3.448 3.383
19 3.808 3.730 3.655 3.583 3.515 3.448 3.383
20 3.807 3.729 3.655 3.584 3.516 3.447 3.384
21 3.808 3.730 3.655 3.583 3.515 3.448 3.383
22 3.807 3.729 3.655 3.584 3.516 3.447 3.384
23 3.808 3.730 3.654 3.583 3.515 3.448 3.383
24 3.807 3.729 3.655 3.584 3.516 3.447 3.384
25 1.865 3.654 3.583 3.515 3.448 3.383
26 1.792 3.516 3.447 3.384
27 1.724 3.383
and the Recovery Period is:
If the 27.0 27.5 28.0 28.5 29.0 29.5 30.0
Recovery
Year is: the Depreciation Rate is:
1 2.778 2.727 2.679 2.632 2.586 2.542 2.500
2 5.401 5.306 5.214 5.125 5.039 4.955 4.875
3 5.101 5.016 4.934 4.855 4.778 4.704 4.631
4 4.818 4.743 4.670 4.599 4.531 4.464 4.400
5 4.550 4.484 4.420 4.357 4.297 4.237 4.180
6 4.297 4.239 4.183 4.128 4.074 4.022 3.971
7 4.059 4.008 3.959 3.911 3.864 3.817 3.772
8 3.833 3.790 3.747 3.705 3.664 3.623 3.584
9 3.620 3.583 3.546 3.510 3.474 3.439 3.404
10 3.419 3.387 3.356 3.325 3.294 3.264 3.234
11 3.321 3.262 3.205 3.150 3.124 3.098 3.072
12 3.321 3.262 3.205 3.150 3.096 3.044 2.994
13 3.321 3.262 3.205 3.150 3.096 3.044 2.994
14 3.321 3.262 3.205 3.150 3.096 3.044 2.994
15 3.321 3.262 3.205 3.150 3.096 3.044 2.994
16 3.322 3.262 3.205 3.150 3.096 3.044 2.994
17 3.321 3.262 3.205 3.150 3.096 3.044 2.994
18 3.322 3.262 3.205 3.150 3.096 3.044 2.994
19 3.321 3.262 3.205 3.150 3.096 3.044 2.994
20 3.322 3.262 3.205 3.150 3.096 3.044 2.993
21 3.321 3.262 3.205 3.150 3.096 3.044 2.994
22 3.322 3.262 3.205 3.150 3.096 3.044 2.993
23 3.321 3.262 3.205 3.150 3.096 3.044 2.994
24 3.322 3.262 3.205 3.151 3.096 3.044 2.993
25 3.321 3.262 3.205 3.150 3.096 3.044 2.994
26 3.322 3.262 3.205 3.151 3.096 3.044 2.993
27 3.321 3.262 3.205 3.150 3.096 3.044 2.994
28 1.661 3.263 3.205 3.151 3.096 3.044 2.993
29 1.602 3.150 3.095 3.044 2.994
30 1.548 3.043 2.993
31 1.497
and the Recovery Period is:
If the 30.5 31.0 31.5 32.0 32.5 33.0 33.5
Recovery
Year is: the Depreciation Rate is:
1 2.459 2.419 2.381 2.344 2.308 2.273 2.239
2 4.797 4.722 4.649 4.578 4.509 4.442 4.377
3 4.561 4.493 4.427 4.363 4.301 4.240 4.181
4 4.337 4.276 4.216 4.159 4.102 4.048 3.994
5 4.124 4.069 4.016 3.964 3.913 3.864 3.815
6 3.921 3.872 3.824 3.778 3.732 3.688 3.645
7 3.728 3.685 3.642 3.601 3.560 3.520 3.481
8 3.545 3.506 3.469 3.432 3.396 3.360 3.325
9 3.370 3.337 3.304 3.271 3.239 3.208 3.177
10 3.204 3.175 3.146 3.118 3.090 3.062 3.034
11 3.047 3.022 2.996 2.971 2.947 2.923 2.898
12 2.945 2.899 2.854 2.832 2.811 2.790 2.769
13 2.945 2.899 2.854 2.809 2.766 2.725 2.685
14 2.945 2.899 2.854 2.809 2.766 2.725 2.685
15 2.945 2.899 2.854 2.809 2.766 2.725 2.685
16 2.945 2.899 2.854 2.809 2.766 2.725 2.685
17 2.945 2.899 2.854 2.809 2.766 2.725 2.685
18 2.946 2.899 2.854 2.809 2.766 2.725 2.685
19 2.945 2.899 2.854 2.809 2.766 2.725 2.685
20 2.946 2.899 2.854 2.809 2.766 2.725 2.685
21 2.945 2.899 2.854 2.809 2.766 2.725 2.685
22 2.946 2.898 2.854 2.809 2.767 2.725 2.685
23 2.945 2.899 2.854 2.809 2.766 2.725 2.685
24 2.946 2.898 2.854 2.809 2.767 2.724 2.685
25 2.945 2.899 2.854 2.810 2.766 2.725 2.684
26 2.946 2.898 2.853 2.809 2.767 2.724 2.685
27 2.945 2.899 2.854 2.810 2.766 2.725 2.684
28 2.946 2.898 2.853 2.809 2.767 2.724 2.685
29 2.945 2.899 2.854 2.810 2.766 2.725 2.684
30 2.946 2.898 2.853 2.809 2.767 2.724 2.685
31 2.945 2.899 2.854 2.810 2.766 2.725 2.684
32 1.449 2.853 2.809 2.767 2.724 2.685
33 1.405 2.766 2.725 2.684
34 1.362 2.685
and the Recovery Period is:
If the 34.0 34.5 35.0 35.5 36.0 36.5 37.0
Recovery
Year is: the Depreciation Rate is:
1 2.206 2.174 2.143 2.113 2.083 2.055 2.027
2 4.314 4.253 4.194 4.136 4.080 4.025 3.972
3 4.124 4.068 4.014 3.961 3.910 3.860 3.811
4 3.942 3.892 3.842 3.794 3.747 3.701 3.656
5 3.768 3.722 3.677 3.634 3.591 3.549 3.508
6 3.602 3.560 3.520 3.480 3.441 3.403 3.366
7 3.443 3.406 3.369 3.333 3.298 3.263 3.229
8 3.291 3.258 3.225 3.192 3.160 3.129 3.099
9 3.146 3.116 3.086 3.057 3.029 3.001 2.973
10 3.007 2.980 2.954 2.928 2.903 2.877 2.852
11 2.875 2.851 2.828 2.804 2.782 2.759 2.737
12 2.748 2.727 2.706 2.686 2.666 2.646 2.626
13 2.646 2.608 2.590 2.572 2.555 2.537 2.519
14 2.646 2.608 2.571 2.535 2.500 2.466 2.434
15 2.646 2.608 2.571 2.535 2.500 2.466 2.434
16 2.646 2.608 2.571 2.535 2.500 2.466 2.434
17 2.646 2.608 2.571 2.535 2.500 2.467 2.434
18 2.646 2.609 2.571 2.535 2.500 2.466 2.434
19 2.646 2.608 2.571 2.535 2.500 2.467 2.434
20 2.646 2.609 2.571 2.535 2.500 2.466 2.434
21 2.646 2.608 2.571 2.535 2.500 2.467 2.434
22 2.646 2.609 2.571 2.535 2.500 2.466 2.434
23 2.646 2.608 2.571 2.535 2.500 2.467 2.433
24 2.646 2.609 2.571 2.535 2.500 2.466 2.434
25 2.646 2.608 2.571 2.535 2.500 2.467 2.433
26 2.646 2.609 2.571 2.535 2.500 2.466 2.434
27 2.646 2.608 2.571 2.536 2.500 2.467 2.433
28 2.646 2.609 2.572 2.535 2.501 2.466 2.434
29 2.646 2.608 2.571 2.536 2.500 2.467 2.433
30 2.646 2.609 2.572 2.535 2.501 2.466 2.434
31 2.646 2.608 2.571 2.536 2.500 2.467 2.433
32 2.646 2.609 2.572 2.535 2.501 2.466 2.434
33 2.646 2.608 2.571 2.536 2.500 2.467 2.433
34 2.645 2.609 2.572 2.535 2.501 2.466 2.434
35 1.323 2.608 2.571 2.536 2.500 2.467 2.433
36 1.286 2.535 2.501 2.466 2.434
37 1.250 2.467 2.433
38 1.217
and the Recovery Period is:
If the 37.5 38.0 38.5 39.0 39.5 40.0 40.5
Recovery
Year is: the Depreciation Rate is:
1 2.000 1.974 1.948 1.923 1.899 1.875 1.852
2 3.920 3.869 3.820 3.772 3.725 3.680 3.635
3 3.763 3.717 3.671 3.627 3.584 3.542 3.500
4 3.613 3.570 3.528 3.488 3.448 3.409 3.371
5 3.468 3.429 3.391 3.353 3.317 3.281 3.246
6 3.329 3.294 3.259 3.225 3.191 3.158 3.126
7 3.196 3.164 3.132 3.100 3.070 3.040 3.010
8 3.068 3.039 3.010 2.981 2.953 2.926 2.899
9 2.946 2.919 2.893 2.867 2.841 2.816 2.791
10 2.828 2.804 2.780 2.756 2.733 2.710 2.688
11 2.715 2.693 2.671 2.650 2.629 2.609 2.588
12 2.606 2.587 2.567 2.548 2.529 2.511 2.492
13 2.502 2.485 2.467 2.450 2.433 2.417 2.400
14 2.402 2.386 2.371 2.356 2.341 2.326 2.311
15 2.402 2.370 2.340 2.310 2.281 2.253 2.226
16 2.402 2.370 2.340 2.310 2.281 2.253 2.226
17 2.402 2.370 2.340 2.310 2.281 2.253 2.226
18 2.402 2.370 2.340 2.310 2.281 2.253 2.226
19 2.402 2.370 2.340 2.310 2.281 2.253 2.226
20 2.402 2.370 2.340 2.310 2.281 2.253 2.226
21 2.402 2.370 2.340 2.310 2.281 2.253 2.225
22 2.402 2.370 2.340 2.310 2.281 2.253 2.226
23 2.402 2.370 2.340 2.310 2.281 2.253 2.225
24 2.402 2.370 2.340 2.310 2.281 2.253 2.226
25 2.402 2.370 2.339 2.310 2.281 2.253 2.225
26 2.402 2.370 2.340 2.310 2.281 2.253 2.226
27 2.402 2.370 2.339 2.310 2.281 2.253 2.225
28 2.402 2.370 2.340 2.310 2.281 2.253 2.226
29 2.402 2.370 2.339 2.310 2.281 2.253 2.225
30 2.402 2.371 2.340 2.310 2.281 2.253 2.226
31 2.401 2.370 2.339 2.310 2.281 2.253 2.225
32 2.402 2.371 2.340 2.310 2.281 2.253 2.225
33 2.401 2.370 2.339 2.310 2.281 2.252 2.226
34 2.402 2.371 2.340 2.310 2.281 2.253 2.225
35 2.401 2.370 2.339 2.310 2.281 2.252 2.226
36 2.402 2.371 2.340 2.310 2.281 2.253 2.225
37 2.401 2.370 2.339 2.310 2.281 2.252 2.226
38 2.402 2.371 2.340 2.310 2.281 2.253 2.225
39 1.185 2.339 2.309 2.282 2.252 2.226
40 1.155 2.281 2.253 2.225
41 1.126 2.226
and the Recovery Period is:
If the 41.0 41.5 42.0 42.5 43.0 43.5 44.0
Recovery
Year is: the Depreciation Rate is:
1 1.829 1.807 1.786 1.765 1.744 1.724 1.705
2 3.592 3.549 3.508 3.467 3.428 3.389 3.351
3 3.460 3.421 3.382 3.345 3.308 3.272 3.237
4 3.334 3.297 3.262 3.227 3.193 3.159 3.126
5 3.212 3.178 3.145 3.113 3.081 3.050 3.020
6 3.094 3.063 3.033 3.003 2.974 2.945 2.917
7 2.981 2.952 2.924 2.897 2.870 2.843 2.817
8 2.872 2.846 2.820 2.795 2.770 2.745 2.721
9 2.767 2.743 2.719 2.696 2.673 2.651 2.629
10 2.666 2.644 2.622 2.601 2.580 2.559 2.539
11 2.568 2.548 2.529 2.509 2.490 2.471 2.452
12 2.474 2.456 2.438 2.421 2.403 2.386 2.369
13 2.384 2.367 2.351 2.335 2.319 2.304 2.288
14 2.296 2.282 2.267 2.253 2.238 2.224 2.210
15 2.212 2.199 2.186 2.173 2.160 2.148 2.135
16 2.198 2.172 2.146 2.121 2.097 2.073 2.062
17 2.198 2.172 2.146 2.121 2.097 2.073 2.050
18 2.198 2.172 2.147 2.121 2.097 2.073 2.050
19 2.199 2.172 2.146 2.121 2.097 2.073 2.050
20 2.198 2.172 2.147 2.121 2.097 2.074 2.050
21 2.199 2.172 2.146 2.122 2.097 2.073 2.050
22 2.198 2.172 2.147 2.121 2.097 2.074 2.050
23 2.199 2.172 2.146 2.122 2.097 2.073 2.050
24 2.198 2.172 2.147 2.121 2.097 2.074 2.050
25 2.199 2.172 2.146 2.122 2.097 2.074 2.050
26 2.198 2.172 2.147 2.121 2.097 2.073 2.050
27 2.199 2.172 2.146 2.122 2.097 2.074 2.050
28 2.198 2.172 2.147 2.121 2.097 2.073 2.050
29 2.199 2.172 2.146 2.122 2.097 2.074 2.050
30 2.198 2.172 2.147 2.121 2.097 2.073 2.050
31 2.199 2.172 2.146 2.122 2.097 2.074 2.050
32 2.198 2.172 2.147 2.121 2.097 2.073 2.050
33 2.199 2.172 2.146 2.122 2.097 2.074 2.050
34 2.198 2.172 2.147 2.121 2.097 2.073 2.050
35 2.199 2.173 2.146 2.122 2.097 2.074 2.050
36 2.198 2.172 2.147 2.121 2.098 2.073 2.050
37 2.199 2.173 2.146 2.122 2.097 2.074 2.050
38 2.198 2.172 2.147 2.121 2.098 2.073 2.050
39 2.199 2.173 2.146 2.122 2.097 2.074 2.050
40 2.198 2.172 2.147 2.121 2.098 2.073 2.050
41 2.199 2.173 2.146 2.122 2.097 2.074 2.050
42 1.099 2.172 2.147 2.121 2.098 2.073 2.049
43 1.073 2.122 2.097 2.074 2.050
44 1.049 2.073 2.049
45 1.025
and the Recovery Period is:
If the 44.5 45.0 45.5 46.0 46.5 47.0 47.5
Recovery
Year is: the Depreciation Rate is:
1 1.685 1.667 1.648 1.630 1.613 1.596 1.579
2 3.314 3.278 3.242 3.208 3.174 3.141 3.108
3 3.202 3.169 3.135 3.103 3.071 3.040 3.010
4 3.094 3.063 3.032 3.002 2.972 2.943 2.915
5 2.990 2.961 2.932 2.904 2.876 2.849 2.823
6 2.889 2.862 2.836 2.809 2.784 2.758 2.734
7 2.792 2.767 2.742 2.718 2.694 2.670 2.647
8 2.698 2.674 2.652 2.629 2.607 2.585 2.564
9 2.607 2.585 2.564 2.543 2.523 2.503 2.483
10 2.519 2.499 2.480 2.460 2.441 2.423 2.404
11 2.434 2.416 2.398 2.380 2.363 2.345 2.328
12 2.352 2.335 2.319 2.303 2.287 2.271 2.255
13 2.273 2.257 2.242 2.228 2.213 2.198 2.184
14 2.196 2.182 2.169 2.155 2.141 2.128 2.115
15 2.122 2.110 2.097 2.085 2.072 2.060 2.048
16 2.051 2.039 2.028 2.017 2.005 1.994 1.983
17 2.027 2.005 1.983 1.962 1.941 1.931 1.921
18 2.027 2.005 1.983 1.961 1.941 1.920 1.900
19 2.027 2.005 1.983 1.962 1.941 1.920 1.900
20 2.027 2.005 1.983 1.961 1.941 1.920 1.900
21 2.207 2.005 1.983 1.962 1.941 1.920 1.900
22 2.027 2.005 1.983 1.961 1.941 1.920 1.900
23 2.027 2.005 1.983 1.962 1.941 1.920 1.900
24 2.027 2.004 1.983 1.961 1.941 1.920 1.900
25 2.027 2.005 1.983 1.962 1.941 1.920 1.900
26 2.027 2.004 1.983 1.961 1.941 1.920 1.900
27 2.027 2.005 1.983 1.962 1.941 1.920 1.900
28 2.027 2.004 1.983 1.961 1.941 1.920 1.900
29 2.027 2.005 1.983 1.962 1.941 1.920 1.900
30 2.027 2.004 1.983 1.961 1.941 1.920 1.900
31 2.027 2.005 1.983 1.962 1.941 1.920 1.900
32 2.027 2.004 1.983 1.961 1.941 1.920 1.900
33 2.027 2.005 1.983 1.962 1.941 1.920 1.900
34 2.027 2.004 1.983 1.961 1.940 1.920 1.900
35 2.027 2.005 1.983 1.962 1.941 1.920 1.900
36 2.027 2.004 1.982 1.961 1.940 1.920 1.900
37 2.027 2.005 1.983 1.962 1.941 1.920 1.900
38 2.027 2.004 1.982 1.961 1.940 1.920 1.900
39 2.027 2.005 1.983 1.962 1.941 1.921 1.900
40 2.027 2.004 1.982 1.961 1.940 1.920 1.900
41 2.027 2.005 1.983 1.962 1.941 1.921 1.900
42 2.027 2.004 1.982 1.961 1.940 1.920 1.900
43 2.027 2.005 1.983 1.962 1.941 1.921 1.900
44 2.027 2.004 1.982 1.961 1.940 1.920 1.900
45 2.026 2.005 1.983 1.962 1.941 1.921 1.900
46 1.002 1.982 1.961 1.940 1.920 1.900
47 0.981 1.941 1.921 1.900
48 0.960 1.899
and the Recovery Period is:
If the 48.0 48.5 49.0 49.5 50.0
Recovery
Year is: the Depreciation Rate is:
1 1.563 1.546 1.531 1.515 1.500
2 3.076 3.045 3.014 2.984 2.955
3 2.980 2.951 2.922 2.894 2.866
4 2.887 2.860 2.833 2.806 2.780
5 2.797 2.771 2.746 2.721 2.697
6 2.709 2.685 2.662 2.639 2.616
7 2.625 2.602 2.580 2.559 2.538
8 2.543 2.522 2.501 2.481 2.461
9 2.463 2.444 2.425 2.406 2.388
10 2.386 2.368 2.351 2.333 2.316
11 2.312 2.295 2.279 2.262 2.246
12 2.239 2.224 2.209 2.194 2.179
13 2.169 2.155 2.141 2.127 2.114
14 2.102 1.089 2.076 2.063 2.050
15 2.036 2.024 2.012 2.000 1.989
16 1.972 1.961 1.951 1.940 1.929
17 1.911 1.901 1.891 1.881 1.871
18 1.880 1.861 1.842 1.824 1.815
19 1.880 1.861 1.842 1.824 1.806
20 1.880 1.861 1.842 1.824 1.806
21 1.880 1.861 1.842 1.824 1.806
22 1.880 1.861 1.842 1.824 1.806
23 1.880 1.861 1.842 1.824 1.806
24 1.880 1.861 1.842 1.824 1.806
25 1.880 1.861 1.842 1.824 1.806
26 1.880 1.861 1.842 1.824 1.806
27 1.880 1.861 1.842 1.824 1.806
28 1.880 1.861 1.842 1.824 1.806
29 1.880 1.861 1.843 1.824 1.806
30 1.881 1.861 1.842 1.824 1.806
31 1.880 1.861 1.843 1.824 1.806
32 1.881 1.861 1.842 1.824 1.806
33 1.880 1.861 1.843 1.824 1.806
34 1.881 1.861 1.842 1.824 1.806
35 1.880 1.861 1.843 1.824 1.806
36 1.881 1.861 1.842 1.824 1.806
37 1.880 1.861 1.843 1.824 1.806
38 1.881 1.861 1.842 1.824 1.806
39 1.880 1.861 1.843 1.824 1.806
40 1.881 1.862 1.842 1.824 1.806
41 1.880 1.861 1.843 1.824 1.806
42 1.881 1.862 1.842 1.824 1.805
43 1.880 1.861 1.843 1.824 1.806
44 1.881 1.862 1.842 1.824 1.805
45 1.880 1.861 1.843 1.825 1.806
46 1.881 1.862 1.842 1.824 1.805
47 1.880 1.861 1.843 1.825 1.806
48 1.881 1.862 1.842 1.824 1.805
49 0.940 1.861 1.843 1.825 1.806
50 0.921 1.824 1.805
51 0.903
TABLE 15
Alternative Minimum Tax (see section 7 of this
revenue procedure)
Applicable Depreciation Method: 150 Percent Declining Balance
Switching to Straight Line
Applicable Recovery Periods: 2.5 - 50 years
Applicable Convention: Mid-quarter (property placed
in service in first quarter)
and the Recovery Period is:
If the 2.5 3.0 3.5 4.0 4.5 5.0 5.5
Recovery
Year is: the Depreciation Rate is:
1 52.50 43.75 37.50 32.81 29.17 26.25 23.86
2 29.23 28.13 26.79 25.20 23.61 22.13 20.77
3 18.27 25.00 21.98 19.76 17.99 16.52 15.27
4 3.12 13.73 19.76 17.99 16.52 15.28
5 2.47 11.24 16.52 15.27
6 2.06 9.55
and the Recovery Period is:
If the 6.0 6.5 7.0 7.5 8.0 8.5 9.0
Recovery
Year is: the Depreciation Rate is:
1 21.88 20.19 18.75 17.50 16.41 15.44 14.58
2 19.53 18.42 17.41 16.50 15.67 14.92 14.24
3 14.65 14.17 13.68 13.20 12.74 12.29 11.86
4 14.06 13.03 12.16 11.42 10.77 10.20 9.89
5 14.06 13.02 12.16 11.42 10.77 10.19 9.64
6 14.06 13.03 12.16 11.41 10.76 10.20 9.65
7 1.76 8.14 12.16 11.42 10.77 10.19 9.64
8 1.52 7.13 10.76 10.20 9.65
9 1.35 6.37 9.64
10 1.21
and the Recovery Period is:
If the 9.5 10.0 10.5 11.0 11.5 12.0 12.5
Recovery
Year is: the Depreciation Rate is:
1 13.82 13.13 12.50 11.93 11.41 10.93 10.50
2 13.61 13.03 12.50 12.01 11.56 11.13 10.74
3 11.46 10.08 10.71 10.37 10.05 9.74 9.45
4 9.65 9.41 9.18 8.96 8.74 8.52 8.32
5 9.15 8.71 8.32 7.96 7.64 7.46 7.32
6 9.15 8.71 8.32 7.96 7.64 7.33 7.04
7 9.15 8.71 8.32 7.96 7.64 7.33 7.04
8 9.15 8.71 8.32 7.96 7.64 7.33 7.04
9 9.14 8.71 8.32 7.96 7.64 7.33 7.04
10 5.72 8.71 8.31 7.97 7.63 7.32 7.04
11 1.09 5.20 7.96 7.64 7.33 7.04
12 1.00 4.77 7.32 7.03
13 0.92 4.40
and the Recovery Period is:
If the 13.0 13.5 14.0 14.5 15.0 15.5 16.0
Recovery
Year is: the Depreciation Rate is:
1 10.10 9.72 9.38 9.05 8.75 8.47 8.20
2 10.37 10.03 9.71 9.41 9.13 8.86 8.61
3 9.18 8.92 8.67 8.44 8.21 8.00 7.80
4 8.12 7.93 7.74 7.56 7.39 7.23 7.07
5 7.18 7.04 6.91 6.78 6.65 6.53 6.41
6 6.78 6.53 6.31 6.10 5.99 5.89 5.80
7 6.77 6.54 6.31 6.11 5.90 5.72 5.54
8 6.78 6.53 6.31 6.10 5.91 5.72 5.54
9 6.77 6.54 6.31 6.11 5.90 5.72 5.54
10 6.78 6.53 6.31 6.10 5.91 5.71 5.54
11 6.77 6.54 6.31 6.11 5.90 5.72 5.54
12 6.78 6.53 6.31 6.10 5.91 5.71 5.54
13 6.77 6.54 6.32 6.11 5.90 5.72 5.54
14 0.85 4.08 6.31 6.10 5.91 5.71 5.55
15 0.79 3.82 5.90 5.72 5.54
16 0.74 3.57 5.55
17 0.69
and the Recovery Period is:
If the 16.5 17.0 17.5 18.0 18.5 19.0 19.5
Recovery
Year is: the Depreciation Rate is:
1 7.95 7.72 7.50 7.29 7.09 6.91 6.73
2 8.37 8.14 7.93 7.73 7.53 7.35 7.17
3 7.61 7.42 7.25 7.08 6.92 6.77 6.62
4 6.92 6.77 6.63 6.49 6.36 6.23 6.11
5 6.29 6.17 6.06 5.95 5.85 5.74 5.64
6 5.71 5.63 5.54 5.45 5.37 5.29 5.21
7 5.38 5.23 5.08 5.00 4.94 4.87 4.81
8 5.38 5.23 5.08 4.94 4.81 4.69 4.57
9 5.38 5.23 5.08 4.95 4.81 4.69 4.57
10 5.38 5.23 5.08 4.94 4.81 4.69 4.57
11 5.38 5.23 5.08 4.95 4.81 4.69 4.57
12 5.38 5.22 5.09 4.94 4.81 4.69 4.57
13 5.38 5.23 5.08 4.95 4.81 4.69 4.57
14 5.38 5.22 5.09 4.94 4.81 4.69 4.57
15 5.38 5.23 5.08 4.95 4.82 4.68 4.57
16 5.37 5.22 5.09 4.94 4.81 4.69 4.57
17 3.36 5.23 5.08 4.95 4.82 4.68 4.57
18 0.65 3.18 4.94 4.81 4.69 4.58
19 0.62 3.01 4.68 4.57
20 0.59 2.86
and the Recovery Period is:
If the 20.0 20.5 21.0 21.5 22.0 22.5 23.0
Recovery
Year is: the Depreciation Rate is:
1 6.563 6.402 6.250 6.105 5.966 5.833 5.707
2 7.008 6.849 6.696 6.551 6.411 6.278 6.150
3 6.482 6.347 6.218 6.094 5.974 5.859 5.748
4 5.996 5.883 5.774 5.669 5.567 5.469 5.374
5 5.546 5.453 5.362 5.273 5.187 5.104 5.023
6 5.130 5.054 4.979 4.905 4.834 4.764 4.696
7 4.746 4.684 4.623 4.563 4.504 4.446 4.389
8 4.459 4.354 4.293 4.245 4.197 4.150 4.103
9 4.459 4.354 4.252 4.154 4.061 3.972 3.888
10 4.459 4.354 4.252 4.154 4.061 3.972 3.888
11 4.459 4.354 4.252 4.154 4.061 3.973 3.888
12 4.460 4.354 4.252 4.154 4.061 3.972 3.888
13 4.459 4.355 4.252 4.154 4.061 3.973 3.888
14 4.460 4.354 4.252 4.154 4.061 3.972 3.888
15 4.459 4.355 4.252 4.154 4.061 3.973 3.888
16 4.460 4.354 4.252 4.154 4.061 3.972 3.888
17 4.459 4.355 4.252 4.153 4.061 3.973 3.889
18 4.460 4.354 4.251 4.154 4.061 3.972 3.888
19 4.459 4.355 4.252 4.153 4.061 3.973 3.889
20 4.460 4.354 4.251 4.154 4.060 3.972 3.888
21 0.557 2.722 4.252 4.153 4.061 3.973 3.889
22 0.531 2.596 4.060 3.972 3.888
23 0.508 2.483 3.889
24 0.486
and the Recovery Period is:
If the 23.5 24.0 24.5 25.0 25.5 26.0 26.5
Recovery
Year is: the Depreciation Rate is:
1 5.585 5.469 5.357 5.250 5.147 5.048 4.953
2 6.026 5.908 5.794 5.685 5.580 5.478 5.380
3 5.642 5.539 5.440 5.344 5.251 5.162 5.075
4 5.282 5.193 5.107 5.023 4.942 4.864 4.788
5 4.945 4.868 4.794 4.722 4.652 4.584 4.517
6 4.629 4.564 4.500 4.439 4.378 4.319 4.262
7 4.333 4.279 4.225 4.172 4.121 4.070 4.020
8 4.057 4.011 3.966 3.922 3.878 3.835 3.793
9 3.808 3.761 3.723 3.687 3.650 3.614 3.578
10 3.808 3.729 3.654 3.582 3.513 3.447 3.383
11 3.808 3.729 3.654 3.582 3.513 3.447 3.384
12 3.808 3.730 3.654 3.582 3.513 3.447 3.383
13 3.808 3.729 3.654 3.582 3.513 3.447 3.384
14 3.808 3.730 3.654 3.582 3.513 3.447 3.383
15 3.808 3.729 3.654 3.582 3.513 3.447 3.384
16 3.808 3.730 3.654 3.582 3.513 3.447 3.383
17 3.808 3.729 3.654 3.582 3.513 3.447 3.384
18 3.808 3.730 3.654 3.582 3.513 3.447 3.383
19 3.808 3.729 3.654 3.581 3.513 3.447 3.384
20 3.808 3.730 3.654 3.582 3.513 3.446 3.383
21 3.808 3.729 3.654 3.581 3.513 3.447 3.384
22 3.808 3.730 3.654 3.582 3.512 3.446 3.383
23 3.809 3.729 3.654 3.581 3.513 3.447 3.384
24 2.380 3.730 3.654 3.582 3.512 3.446 3.383
25 0.466 2.284 3.581 3.513 3.447 3.384
26 0.448 2.195 3.446 3.383
27 0.431 2.115
and the Recovery Period is:
If the 27.0 27.5 28.0 28.5 29.0 29.5 30.0
Recovery
Year is: the Depreciation Rate is:
1 4.861 4.773 4.688 4.605 4.526 4.449 4.375
2 5.286 5.194 5.106 5.021 4.938 4.859 4.781
3 4.992 4.911 4.832 4.757 4.683 4.611 4.542
4 4.714 4.643 4.574 4.506 4.441 4.377 4.315
5 4.453 4.390 4.329 4.269 4.211 4.154 4.099
6 4.205 4.150 4.097 4.044 3.993 3.943 3.894
7 3.972 3.924 3.877 3.831 3.787 3.743 3.700
8 3.751 3.710 3.669 3.630 3.591 3.552 3.515
9 3.543 3.508 3.473 3.439 3.405 3.372 3.339
10 3.346 3.316 3.287 3.258 3.229 3.200 3.172
11 3.321 3.261 3.204 3.148 3.095 3.044 3.013
12 3.321 3.261 3.204 3.148 3.095 3.044 2.994
13 3.321 3.261 3.204 3.149 3.095 3.044 2.994
14 3.321 3.261 3.204 3.148 3.095 3.044 2.994
15 3.321 3.261 3.204 3.149 3.095 3.044 2.994
16 3.321 3.261 3.204 3.148 3.095 3.044 2.994
17 3.321 3.262 3.204 3.149 3.095 3.044 2.994
18 3.321 3.261 3.204 3.148 3.095 3.044 2.994
19 3.322 3.262 3.204 3.149 3.095 3.044 2.994
20 3.321 3.261 3.204 3.148 3.095 3.044 2.994
21 3.322 3.262 3.203 3.149 3.095 3.044 2.993
22 3.321 3.261 3.204 3.148 3.096 3.044 2.994
23 3.322 3.262 3.203 3.149 3.095 3.044 2.993
24 3.321 3.261 3.204 3.148 3.096 3.044 2.994
25 3.322 3.262 3.203 3.149 3.095 3.044 2.993
26 3.321 3.261 3.204 3.148 3.096 3.044 2.994
27 3.322 3.262 3.203 3.149 3.095 3.044 2.993
28 0.415 2.038 3.204 3.148 3.096 3.045 2.994
29 0.400 1.968 3.095 3.044 2.993
30 0.387 1.903 2.994
31 0.374
and the Recovery Period is:
If the 30.5 31.0 31.5 32.0 32.5 33.0 33.5
Recovery
Year is: the Depreciation Rate is:
1 4.303 4.234 4.167 4.102 4.038 3.977 3.918
2 4.706 4.634 4.563 4.495 4.429 4.365 4.302
3 4.475 4.410 4.346 4.285 4.225 4.166 4.110
4 4.255 4.196 4.139 4.084 4.030 3.977 3.926
5 4.046 3.993 3.942 3.892 3.844 3.796 3.750
6 3.847 3.800 3.754 3.710 3.666 3.624 3.582
7 3.657 3.616 3.576 3.536 3.497 3.459 3.421
8 3.478 3.441 3.405 3.370 3.336 3.302 3.268
9 3.307 3.275 3.243 3.212 3.182 3.152 3.122
10 3.144 3.116 3.089 3.062 3.035 3.008 2.982
11 2.989 2.965 2.942 2.918 2.895 2.872 2.849
12 2.945 2.898 2.853 2.809 2.766 2.741 2.721
13 2.945 2.898 2.853 2.809 2.766 2.725 2.684
14 2.945 2.898 2.853 2.809 2.766 2.725 2.684
15 2.945 2.898 2.852 2.809 2.766 2.725 2.684
16 2.945 2.898 2.853 2.809 2.766 2.725 2.684
17 2.945 2.898 2.852 2.809 2.766 2.725 2.684
18 2.945 2.898 2.853 2.809 2.767 2.725 2.684
19 2.945 2.898 2.852 2.809 2.766 2.725 2.684
20 2.945 2.898 2.853 2.809 2.767 2.725 2.685
21 2.945 2.898 2.852 2.808 2.766 2.725 2.684
22 2.945 2.898 2.853 2.809 2.767 2.725 2.685
23 2.945 2.898 2.852 2.808 2.766 2.725 2.684
24 2.945 2.898 2.853 2.809 2.767 2.725 2.685
25 2.945 2.898 2.852 2.808 2.766 2.724 2.684
26 2.945 2.898 2.853 2.809 2.767 2.725 2.685
27 2.944 2.898 2.852 2.808 2.766 2.724 2.684
28 2.945 2.897 2.853 2.809 2.767 2.725 2.685
29 2.944 2.898 2.852 2.808 2.766 2.724 2.684
30 2.945 2.897 2.853 2.809 2.767 2.725 2.685
31 1.840 2.898 2.852 2.808 2.766 2.724 2.684
32 0.362 1.783 2.809 2.767 2.725 2.685
33 0.351 1.729 2.724 2.684
34 0.341 1.678
and the Recovery Period is:
If the 34.0 34.5 35.0 35.5 36.0 36.5 37.0
Recovery
Year is: the Depreciation Rate is:
1 3.860 3.804 3.750 3.697 3.646 3.596 3.547
2 4.241 4.182 4.125 4.069 4.015 3.962 3.910
3 4.054 4.001 3.948 3.897 3.847 3.799 3.752
4 3.876 3.827 3.779 3.733 3.687 3.643 3.600
5 3.705 3.660 3.617 3.575 3.534 3.493 3.454
6 3.541 3.501 3.462 3.424 3.386 3.350 3.314
7 3.385 3.349 3.314 3.279 3.245 3.212 3.179
8 3.235 3.203 3.172 3.141 3.110 3.080 3.050
9 3.093 3.064 3.036 3.008 2.980 2.953 2.927
10 2.956 2.931 2.906 2.881 2.856 2.832 2.808
11 2.826 2.803 2.781 2.759 2.737 2.716 2.694
12 2.701 2.682 2.662 2.642 2.623 2.604 2.585
13 2.645 2.607 2.571 2.535 2.514 2.497 2.480
14 2.645 2.607 2.571 2.535 2.500 2.466 2.433
15 2.645 2.607 2.571 2.535 2.500 2.466 2.433
16 2.645 2.607 2.571 2.535 2.500 2.466 2.433
17 2.645 2.608 2.571 2.535 2.500 2.466 2.433
18 2.645 2.607 2.571 2.535 2.500 2.466 2.433
19 2.645 2.608 2.571 2.535 2.500 2.466 2.433
20 2.645 2.607 2.571 2.535 2.500 2.466 2.433
21 2.645 2.608 2.571 2.535 2.500 2.466 2.433
22 2.645 2.607 2.571 2.535 2.500 2.466 2.433
23 2.646 2.608 2.571 2.535 2.501 2.466 2.433
24 2.645 2.607 2.570 2.535 2.500 2.466 2.433
25 2.646 2.608 2.571 2.535 2.501 2.466 2.433
26 2.645 2.607 2.570 2.536 2.500 2.466 2.433
27 2.646 2.608 2.571 2.535 2.501 2.466 2.433
28 2.645 2.607 2.570 2.536 2.500 2.466 2.433
29 2.646 2.608 2.571 2.535 2.501 2.466 2.433
30 2.645 2.607 2.570 2.536 2.500 2.466 2.433
31 2.646 2.608 2.571 2.535 2.501 2.467 2.434
32 2.645 2.607 2.570 2.536 2.500 2.466 2.433
33 2.646 2.608 2.571 2.535 2.501 2.467 2.434
34 2.645 2.607 2.570 2.536 2.500 2.466 2.433
35 0.331 1.630 2.571 2.535 2.501 2.467 2.434
36 0.321 1.585 2.500 2.466 2.433
37 0.313 1.542 2.434
38 0.304
and the Recovery Period is:
If the 37.5 38.0 38.5 39.0 39.5 40.0 40.5
Recovery
Year is: the Depreciation Rate is:
1 3.500 3.454 3.409 3.365 3.323 3.281 3.241
2 3.860 3.811 3.763 3.717 3.671 3.627 3.584
3 3.706 3.661 3.617 3.574 3.532 3.491 3.451
4 3.557 3.516 3.476 3.436 3.398 3.360 3.323
5 3.415 3.377 3.340 3.304 3.269 3.234 3.200
6 3.278 3.244 3.210 3.177 3.145 3.113 3.082
7 3.147 3.116 3.085 3.055 3.025 2.996 2.967
8 3.021 2.993 2.965 2.937 2.910 2.884 2.857
9 2.901 2.875 2.849 2.824 2.800 2.776 2.752
10 2.785 2.761 2.738 2.716 2.693 2.671 2.650
11 2.673 2.652 2.632 2.611 2.591 2.571 2.552
12 2.566 2.548 2.529 2.511 2.493 2.475 2.457
13 2.464 2.447 2.431 2.414 2.398 2.382 2.366
14 2.401 2.370 2.340 2.322 2.307 2.293 2.278
15 2.401 2.370 2.340 2.310 2.281 2.252 2.225
16 2.401 2.370 2.340 2.310 2.281 2.252 2.225
17 2.401 2.370 2.340 2.310 2.281 2.253 2.225
18 2.401 2.370 2.340 2.310 2.281 2.252 2.225
19 2.401 2.370 2.340 2.310 2.281 2.253 2.225
20 2.401 2.370 2.340 2.310 2.281 2.252 2.225
21 2.401 2.370 2.340 2.310 2.281 2.253 2.225
22 2.401 2.370 2.340 2.310 2.281 2.252 2.225
23 2.401 2.370 2.340 2.310 2.281 2.253 2.225
24 2.401 2.370 2.340 2.310 2.281 2.252 2.225
25 2.401 2.370 2.340 2.310 2.281 2.253 2.225
26 2.401 2.370 2.340 2.310 2.281 2.252 2.225
27 2.401 2.370 2.339 2.310 2.281 2.253 2.225
28 2.401 2.370 2.340 2.310 2.281 2.252 2.225
29 2.401 2.370 2.339 2.310 2.281 2.253 2.225
30 2.401 2.370 2.340 2.310 2.280 2.252 2.225
31 2.401 2.370 2.339 2.310 2.281 2.253 2.225
32 2.401 2.370 2.340 2.310 2.280 2.252 2.225
33 2.401 2.370 2.339 2.310 2.281 2.253 2.225
34 2.402 2.370 2.340 2.310 2.280 2.252 2.225
35 2.401 2.370 2.339 2.310 2.281 2.253 2.225
36 2.402 2.370 2.340 2.310 2.280 2.252 2.225
37 2.401 2.369 2.339 2.309 2.281 2.253 2.225
38 1.501 2.370 2.340 2.310 2.280 2.252 2.225
39 0.296 1.462 2.309 2.281 2.253 2.225
40 0.289 1.425 2.252 2.225
41 0.282 1.390
and the Recovery Period is:
If the 41.0 41.5 42.0 42.5 43.0 43.5 44.0
Recovery
Year is: the Depreciation Rate is:
1 3.201 3.163 3.125 3.088 3.052 3.017 2.983
2 3.541 3.500 3.460 3.420 3.382 3.344 3.307
3 3.412 3.374 3.336 3.300 3.264 3.229 3.195
4 3.287 3.252 3.217 3.183 3.150 3.118 3.086
5 3.167 3.134 3.102 3.071 3.040 3.010 2.981
6 3.051 3.021 2.991 2.963 2.934 2.906 2.879
7 2.939 2.912 2.885 2.858 2.832 2.806 2.781
8 2.832 2.806 2.782 2.757 2.733 2.709 2.686
9 2.728 2.705 2.682 2.660 2.638 2.616 2.594
10 2.628 2.607 2.586 2.566 2.546 2.526 2.506
11 2.532 2.513 2.494 2.475 2.457 2.439 2.421
12 2.440 2.422 2.405 2.388 2.371 2.354 2.338
13 2.350 2.335 2.319 2.304 2.288 2.273 2.258
14 2.264 2.250 2.236 2.222 2.209 2.195 2.181
15 2.198 2.172 2.156 2.144 2.132 2.119 2.107
16 2.198 2.172 2.147 2.121 2.097 2.073 2.050
17 2.198 2.172 2.146 2.121 2.097 2.073 2.050
18 2.198 2.172 2.147 2.121 2.097 2.073 2.050
19 2.198 2.172 2.146 2.121 2.097 2.073 2.050
20 2.198 2.172 2.147 2.121 2.097 2.073 2.050
21 2.198 2.172 2.146 2.121 2.097 2.073 2.050
22 2.198 2.172 2.147 2.121 2.097 2.073 2.050
23 2.198 2.172 2.146 2.121 2.097 2.073 2.050
24 2.198 2.172 2.147 2.121 2.097 2.073 2.050
25 2.198 2.172 2.146 2.121 2.097 2.073 2.050
26 2.198 2.172 2.147 2.121 2.097 2.073 2.050
27 2.198 2.172 2.146 2.122 2.097 2.073 2.049
28 2.199 2.172 2.147 2.121 2.097 2.073 2.050
29 2.198 2.172 2.146 2.122 2.097 2.073 2.049
30 2.199 2.172 2.147 2.121 2.097 2.073 2.050
31 2.198 2.172 2.146 2.122 2.097 2.073 2.049
32 2.199 2.172 2.147 2.121 2.096 2.073 2.050
33 2.198 2.172 2.146 2.122 2.097 2.073 2.049
34 2.199 2.173 2.147 2.121 2.096 2.073 2.050
35 2.198 2.172 2.146 2.122 2.097 2.073 2.049
36 2.199 2.173 2.147 2.121 2.096 2.073 2.050
37 2.198 2.172 2.146 2.122 2.097 2.073 2.049
38 2.199 2.173 2.147 2.121 2.096 2.073 2.050
39 2.198 2.172 2.146 2.122 2.097 2.073 2.049
40 2.199 2.173 2.147 2.121 2.096 2.073 2.050
41 2.198 2.172 2.146 2.122 2.097 2.073 2.049
42 0.275 1.358 2.147 2.121 2.096 2.073 2.050
43 0.268 1.326 2.097 2.073 2.049
44 0.262 1.295 2.050
45 0.256
and the Recovery Period is:
If the 44.5 45.0 45.5 46.0 46.5 47.0 47.5
Recovery
Year is: the Depreciation Rate is:
1 2.949 2.917 2.885 2.853 2.823 2.793 2.763
2 3.271 3.236 3.202 3.168 3.135 3.102 3.071
3 3.161 3.128 3.096 3.065 3.034 3.003 2.974
4 3.055 3.024 2.994 2.965 2.936 2.908 2.880
5 2.952 2.923 2.895 2.868 2.841 2.815 2.789
6 2.852 2.826 2.800 2.774 2.749 2.725 2.701
7 2.756 2.732 2.708 2.684 2.661 2.638 2.615
8 2.663 2.640 2.618 2.596 2.575 2.554 2.533
9 2.573 2.552 2.532 2.512 2.492 2.472 2.453
10 2.487 2.467 2.448 2.430 2.411 2.393 2.375
11 2.403 2.385 2.368 2.351 2.334 2.317 2.300
12 2.322 2.306 2.290 2.274 2.258 2.243 2.228
13 2.243 2.229 2.214 2.200 2.186 2.171 2.157
14 2.168 2.154 2.141 2.128 2.115 2.102 2.089
15 2.095 2.083 2.071 2.059 2.047 2.035 2.023
16 2.027 2.013 2.002 1.992 1.981 1.970 1.959
17 2.027 2.005 1.983 1.961 1.940 1.920 1.900
18 2.027 2.005 1.983 1.961 1.940 1.920 1.900
19 2.027 2.005 1.983 1.961 1.940 1.920 1.900
20 2.027 2.005 1.983 1.961 1.940 1.920 1.900
21 2.027 2.005 1.983 1.961 1.940 1.920 1.900
22 2.027 2.005 1.983 1.961 1.940 1.920 1.900
23 2.027 2.005 1.983 1.961 1.940 1.920 1.900
24 2.027 2.005 1.983 1.961 1.940 1.920 1.900
25 2.027 2.004 1.983 1.961 1.940 1.920 1.900
26 2.027 2.005 1.982 1.961 1.940 1.920 1.900
27 2.027 2.004 1.983 1.961 1.940 1.920 1.900
28 2.027 2.005 1.982 1.961 1.940 1.920 1.900
29 2.027 2.004 1.983 1.961 1.941 1.920 1.900
30 2.027 2.005 1.982 1.961 1.940 1.920 1.900
31 2.027 2.004 1.983 1.961 1.941 1.920 1.900
32 2.027 2.005 1.982 1.961 1.940 1.920 1.900
33 2.027 2.004 1.983 1.961 1.941 1.920 1.900
34 2.027 2.005 1.982 1.961 1.940 1.920 1.900
35 2.027 2.004 1.983 1.961 1.941 1.920 1.900
36 2.027 2.005 1.982 1.962 1.940 1.920 1.900
37 2.027 2.004 1.983 1.961 1.941 1.920 1.900
38 2.027 2.005 1.982 1.962 1.940 1.920 1.900
39 2.027 2.004 1.983 1.961 1.941 1.920 1.900
40 2.027 2.005 1.982 1.962 1.940 1.920 1.900
41 2.027 2.004 1.983 1.961 1.941 1.920 1.900
42 2.027 2.005 1.982 1.962 1.940 1.920 1.900
43 2.027 2.004 1.983 1.961 1.941 1.920 1.900
44 2.027 2.005 1.982 1.962 1.940 1.920 1.901
45 1.267 2.004 1.983 1.961 1.941 1.920 1.900
46 0.251 1.239 1.962 1.940 1.920 1.901
47 0.245 1.213 1.919 1.900
48 0.240 1.188
and the Recovery Period is:
If the 48.0 48.5 49.0 49.5 50.0
Recovery
Year is: the Depreciation Rate is:
1 2.734 2.706 2.679 2.652 2.625
2 3.040 3.009 2.979 2.950 2.921
3 2.945 2.916 2.888 2.861 2.834
4 2.853 2.826 2.800 2.774 2.749
5 2.763 2.738 2.714 2.690 2.666
6 2.677 2.654 2.631 2.608 2.586
7 2.593 2.572 2.550 2.529 2.509
8 2.512 2.492 2.472 2.453 2.433
9 2.434 2.415 2.397 2.378 2.360
10 2.358 2.340 2.323 2.306 2.290
11 2.284 2.268 2.252 2.236 2.221
12 2.213 2.198 2.183 2.169 2.154
13 2.144 2.130 2.116 2.103 2.090
14 2.077 2.064 2.052 2.039 2.027
15 2.012 2.000 1.989 1.977 1.966
16 1.949 1.938 1.928 1.917 1.907
17 1.888 1.878 1.869 1.859 1.850
18 1.880 1.861 1.842 1.824 1.806
19 1.880 1.861 1.842 1.824 1.806
20 1.880 1.861 1.842 1.824 1.806
21 1.880 1.861 1.842 1.824 1.806
22 1.880 1.861 1.842 1.824 1.806
23 1.880 1.861 1.842 1.824 1.806
24 1.880 1.861 1.842 1.824 1.806
25 1.880 1.861 1.842 1.824 1.806
26 1.880 1.861 1.842 1.824 1.806
27 1.880 1.861 1.842 1.824 1.806
28 1.880 1.861 1.842 1.824 1.805
29 1.880 1.861 1.842 1.824 1.806
30 1.880 1.861 1.842 1.824 1.805
31 1.880 1.861 1.842 1.824 1.806
32 1.881 1.861 1.842 1.824 1.805
33 1.880 1.861 1.842 1.823 1.806
34 1.881 1.861 1.842 1.824 1.805
35 1.880 1.861 1.842 1.823 1.806
36 1.881 1.861 1.842 1.824 1.805
37 1.880 1.861 1.842 1.823 1.806
38 1.881 1.861 1.842 1.824 1.805
39 1.880 1.861 1.842 1.823 1.806
40 1.881 1.861 1.842 1.824 1.805
41 1.880 1.861 1.842 1.823 1.806
42 1.881 1.861 1.842 1.824 1.805
43 1.880 1.861 1.843 1.823 1.806
44 1.881 1.861 1.842 1.824 1.805
45 1.880 1.861 1.843 1.823 1.806
46 1.881 1.862 1.842 1.824 1.805
47 1.880 1.861 1.843 1.823 1.806
48 1.881 1.862 1.842 1.824 1.805
49 0.235 1.163 1.843 1.823 1.806
50 0.230 1.140 1.805
51 0.226
TABLE 16
Alternative Minimum Tax (see section 7 of this revenue
procedure) Applicable Depreciation Method: 150 Percent Declining
Balance Switching to Straight Line Applicable Recovery Periods:
2.5 - 50 years Applicable Convention: Mid-quarter (property placed
in service in second quarter)
and the Recovery Period is:
If the 2.5 3.0 3.5 4.0 4.5 5.0 5.5
Recovery
Year is: the Depreciation Rate is:
1 37.50 31.25 26.79 23.44 20.83 18.75 17.05
2 37.50 34.38 31.38 28.71 26.39 24.38 22.62
3 25.00 25.00 22.31 20.15 18.36 17.06 16.45
4 9.37 19.52 20.15 18.36 16.76 15.26
5 7.55 16.06 16.76 15.26
6 6.29 13.36
and the Recovery Period is:
If the 6.0 6.5 7.0 7.5 8.0 8.5 9.0
Recovery
Year is: the Depreciation Rate is:
1 15.63 14.42 13.39 12.50 11.72 11.03 10.42
2 21.09 19.75 18.56 17.50 16.55 15.70 14.93
3 15.82 15.19 14.58 14.00 13.45 12.93 12.44
4 14.06 13.07 12.22 11.49 10.93 10.65 10.37
5 14.06 13.07 12.22 11.49 10.82 10.19 9.64
6 14.07 13.07 12.22 11.49 10.82 10.19 9.65
7 5.27 11.43 12.23 11.48 10.83 10.19 9.64
8 4.58 10.05 10.82 10.20 9.65
9 4.06 8.92 9.64
10 3.62
and the Recovery Period is:
If the 9.5 10.0 10.5 11.0 11.5 12.0 12.5
Recovery
Year is: the Depreciation Rate is:
1 9.87 9.38 8.93 8.52 8.15 7.81 7.50
2 14.23 13.59 13.01 12.47 11.98 11.52 11.10
3 11.98 11.55 11.15 10.77 10.42 10.08 9.77
4 10.09 9.82 9.56 9.31 9.06 8.82 8.60
5 9.16 8.73 8.34 8.04 7.88 7.72 7.56
6 9.16 8.73 8.34 7.98 7.64 7.33 7.04
7 9.16 8.73 8.34 7.98 7.64 7.33 7.04
8 9.17 8.73 8.34 7.98 7.64 7.33 7.05
9 9.16 8.73 8.34 7.99 7.64 7.33 7.04
10 8.02 8.73 8.35 7.98 7.63 7.33 7.05
11 3.28 7.30 7.99 7.64 7.33 7.04
12 2.99 6.68 7.32 7.05
13 2.75 6.16
and the Recovery Period is:
If the 13.0 13.5 14.0 14.5 15.0 15.5 16.0
Recovery
Year is: the Depreciation Rate is:
1 7.21 6.94 6.70 6.47 6.25 6.05 5.86
2 10.71 10.34 10.00 9.68 9.38 9.09 8.83
3 9.47 9.19 8.92 8.67 8.44 8.21 8.00
4 8.38 8.17 7.97 7.78 7.59 7.42 7.25
5 7.41 7.26 7.12 6.97 6.83 6.70 6.57
6 6.78 6.55 6.35 6.25 6.15 6.05 5.95
7 6.79 6.55 6.32 6.10 5.91 5.72 5.55
8 6.78 6.55 6.32 6.11 5.90 5.72 5.55
9 6.79 6.54 6.32 6.10 5.91 5.72 5.55
10 6.78 6.55 6.32 6.11 5.90 5.72 5.54
11 6.79 6.54 6.32 6.10 5.91 5.72 5.55
12 6.78 6.55 6.32 6.11 5.90 5.72 5.54
13 6.79 6.54 6.32 6.10 5.91 5.72 5.55
14 2.54 5.73 6.33 6.11 5.90 5.72 5.54
15 2.37 5.34 5.91 5.72 5.55
16 2.21 5.00 5.54
17 2.08
and the Recovery Period is:
If the 16.5 17.0 17.5 18.0 18.5 19.0 19.5
Recovery
Year is: the Depreciation Rate is:
1 5.68 5.51 5.36 5.21 5.07 4.93 4.81
2 8.57 8.34 8.11 7.90 7.70 7.51 7.32
3 7.80 7.60 7.42 7.24 7.07 6.91 6.76
4 7.09 6.93 6.78 6.64 6.50 6.37 6.24
5 6.44 6.32 6.20 6.08 5.97 5.86 5.76
6 5.86 5.76 5.67 5.58 5.49 5.40 5.32
7 5.38 5.25 5.18 5.11 5.04 4.98 4.91
8 5.39 5.23 5.08 4.94 4.81 4.69 4.57
9 5.38 5.23 5.08 4.94 4.81 4.69 4.57
10 5.39 5.23 5.08 4.95 4.81 4.69 4.57
11 5.38 5.23 5.08 4.94 4.81 4.69 4.57
12 5.39 5.23 5.09 4.95 4.82 4.69 4.57
13 5.38 5.24 5.08 4.94 4.81 4.69 4.58
14 5.39 5.23 5.09 4.95 4.82 4.69 4.57
15 5.38 5.24 5.08 4.94 4.81 4.69 4.58
16 5.39 5.23 5.09 4.95 4.82 4.69 4.57
17 4.71 5.24 5.08 4.94 4.81 4.69 4.58
18 1.96 4.45 4.95 4.82 4.69 4.57
19 1.85 4.21 4.69 4.58
20 1.76 4.00
and the Recovery Period is:
If the 20.0 20.5 21.0 21.5 22.0 22.5 23.0
Recovery
Year is: the Depreciation Rate is:
1 4.688 4.573 4.464 4.360 4.261 4.167 4.076
2 7.148 6.982 6.824 6.673 6.528 6.389 6.256
3 6.612 6.472 6.337 6.207 6.083 5.963 5.848
4 6.116 5.998 5.884 5.774 5.668 5.565 5.467
5 5.658 5.559 5.464 5.371 5.281 5.194 5.110
6 5.233 5.152 5.073 4.996 4.921 4.848 4.777
7 4.841 4.775 4.711 4.648 4.586 4.525 4.465
8 4.478 4.426 4.375 4.324 4.273 4.223 4.174
9 4.463 4.354 4.252 4.155 4.063 3.975 3.902
10 4.463 4.354 4.252 4.155 4.063 3.975 3.890
11 4.463 4.354 4.252 4.155 4.062 3.975 3.890
12 4.463 4.355 4.252 4.155 4.063 3.975 3.891
13 4.463 4.354 4.252 4.155 4.062 3.975 3.890
14 4.463 4.355 4.252 4.155 4.063 3.975 3.891
15 4.462 4.354 4.252 4.155 4.062 3.975 3.890
16 4.463 4.355 4.252 4.154 4.063 3.975 3.891
17 4.462 4.354 4.252 4.155 4.062 3.975 3.890
18 4.463 4.355 4.251 4.154 4.063 3.975 3.891
19 4.462 4.354 4.252 4.155 4.062 3.975 3.890
20 4.463 4.355 4.251 4.154 4.063 3.974 3.891
21 1.673 3.810 4.252 4.155 4.062 3.975 3.890
22 1.594 3.635 4.063 3.974 3.891
23 1.523 3.478 3.890
24 1.459
and the Recovery Period is:
If the 23.5 24.0 24.5 25.0 25.5 26.0 26.5
Recovery
Year is: the Depreciation Rate is:
1 3.989 3.906 3.827 3.750 3.676 3.606 3.538
2 6.128 6.006 5.888 5.775 5.666 5.561 5.460
3 5.737 5.631 5.528 5.429 5.333 5.240 5.151
4 5.371 5.279 5.189 5.103 5.019 4.938 4.859
5 5.028 4.949 4.872 4.797 4.724 4.653 4.584
6 4.707 4.639 4.573 4.509 4.446 4.385 4.325
7 4.407 4.349 4.293 4.238 4.184 4.132 4.080
8 4.126 4.078 4.030 3.984 3.938 3.893 3.849
9 3.862 3.823 3.784 3.745 3.707 3.669 3.631
10 3.808 3.729 3.655 3.583 3.514 3.457 3.426
11 3.808 3.729 3.655 3.583 3.515 3.448 3.384
12 3.808 3.729 3.654 3.583 3.514 3.448 3.383
13 3.808 3.730 3.655 3.583 3.515 3.448 3.384
14 3.808 3.729 3.654 3.583 3.514 3.448 3.383
15 3.808 3.730 3.655 3.583 3.515 3.448 3.384
16 3.808 3.729 3.654 3.583 3.514 3.448 3.383
17 3.808 3.730 3.655 3.583 3.515 3.448 3.384
18 3.808 3.729 3.654 3.583 3.514 3.449 3.383
19 3.808 3.730 3.655 3.583 3.515 3.448 3.384
20 3.808 3.729 3.654 3.583 3.514 3.449 3.383
21 3.808 3.730 3.655 3.583 3.515 3.448 3.384
22 3.808 3.729 3.654 3.583 3.514 3.449 3.383
23 3.809 3.730 3.655 3.583 3.515 3.448 3.384
24 3.332 3.729 3.654 3.582 3.514 3.449 3.383
25 1.399 3.198 3.583 3.515 3.448 3.384
26 1.343 3.075 3.449 3.383
27 1.293 2.961
and the Recovery Period is:
If the 27.0 27.5 28.0 28.5 29.0 29.5 30.0
Recovery
Year is: the Depreciation Rate is:
1 3.472 3.409 3.348 3.289 3.233 3.178 3.125
2 5.363 5.269 5.178 5.090 5.005 4.923 4.844
3 5.065 4.981 4.900 4.822 4.746 4.673 4.602
4 4.783 4.710 4.638 4.568 4.501 4.435 4.371
5 4.518 4.453 4.389 4.328 4.268 4.210 4.153
6 4.267 4.210 4.154 4.100 4.047 3.996 3.945
7 4.030 3.980 3.932 3.884 3.838 3.792 3.748
8 3.806 3.763 3.721 3.680 3.639 3.600 3.561
9 3.594 3.558 3.522 3.486 3.451 3.417 3.383
10 3.395 3.364 3.333 3.303 3.273 3.243 3.213
11 3.321 3.262 3.205 3.150 3.103 3.078 3.053
12 3.321 3.262 3.205 3.150 3.096 3.044 2.994
13 3.321 3.262 3.205 3.150 3.096 3.044 2.994
14 3.321 3.262 3.205 3.150 3.096 3.044 2.994
15 3.321 3.262 3.205 3.150 3.096 3.044 2.994
16 3.321 3.262 3.204 3.150 3.096 3.044 2.994
17 3.321 3.262 3.205 3.150 3.097 3.044 2.994
18 3.321 3.262 3.204 3.149 3.096 3.044 2.993
19 3.321 3.261 3.205 3.150 3.097 3.044 2.994
20 3.322 3.262 3.204 3.149 3.096 3.044 2.993
21 3.321 3.261 3.205 3.150 3.097 3.044 2.994
22 3.322 3.262 3.204 3.149 3.096 3.044 2.993
23 3.321 3.261 3.205 3.150 3.097 3.044 2.994
24 3.322 3.262 3.204 3.149 3.096 3.044 2.993
25 3.321 3.261 3.205 3.150 3.097 3.044 2.994
26 3.322 3.262 3.204 3.149 3.096 3.044 2.993
27 3.321 3.261 3.205 3.150 3.097 3.044 2.994
28 1.246 2.854 3.204 3.149 3.096 3.044 2.993
29 1.202 2.756 3.097 3.044 2.994
30 1.161 2.663 2.993
31 1.123
and the Recovery Period is:
If the 30.5 31.0 31.5 32.0 32.5 33.0 33.5
Recovery
Year is: the Depreciation Rate is:
1 3.074 3.024 2.976 2.930 2.885 2.841 2.799
2 4.767 4.692 4.620 4.550 4.482 4.416 4.352
3 4.532 4.465 4.400 4.337 4.275 4.216 4.157
4 4.310 4.249 4.191 4.134 4.078 4.024 3.971
5 4.098 4.044 3.991 3.940 3.890 3.841 3.793
6 3.896 3.848 3.801 3.755 3.710 3.666 3.624
7 3.704 3.662 3.620 3.579 3.539 3.500 3.461
8 3.522 3.485 3.448 3.411 3.376 3.341 3.306
9 3.349 3.316 3.283 3.251 3.220 3.189 3.158
10 3.184 3.156 3.127 3.099 3.071 3.044 3.017
11 3.028 3.003 2.978 2.954 2.930 2.906 2.882
12 2.945 2.898 2.853 2.815 2.794 2.773 2.753
13 2.945 2.898 2.853 2.810 2.766 2.725 2.685
14 2.945 2.899 2.853 2.810 2.766 2.725 2.685
15 2.945 2.898 2.853 2.810 2.767 2.725 2.685
16 2.945 2.899 2.854 2.809 2.766 2.725 2.685
17 2.945 2.898 2.853 2.810 2.767 2.725 2.685
18 2.945 2.899 2.854 2.809 2.766 2.725 2.685
19 2.945 2.898 2.853 2.810 2.767 2.725 2.685
20 2.945 2.899 2.854 2.809 2.766 2.725 2.685
21 2.945 2.898 2.853 2.810 2.767 2.725 2.684
22 2.945 2.899 2.854 2.809 2.766 2.725 2.685
23 2.945 2.898 2.853 2.810 2.767 2.725 2.684
24 2.946 2.899 2.854 2.809 2.766 2.725 2.685
25 2.945 2.898 2.853 2.810 2.767 2.725 2.684
26 2.946 2.899 2.854 2.809 2.766 2.725 2.685
27 2.945 2.898 2.853 2.810 2.767 2.724 2.684
28 2.946 2.899 2.854 2.809 2.766 2.725 2.685
29 2.945 2.898 2.853 2.810 2.767 2.724 2.684
30 2.946 2.899 2.854 2.809 2.766 2.725 2.685
31 2.577 2.898 2.853 2.810 2.767 2.724 2.684
32 1.087 2.497 2.809 2.766 2.725 2.685
33 1.054 2.421 2.724 2.684
34 1.022 2.349
and the Recovery Period is:
If the 34.0 34.5 35.0 35.5 36.0 36.5 37.0
Recovery
Year is: the Depreciation Rate is:
1 2.757 2.717 2.679 2.641 2.604 2.568 2.534
2 4.290 4.230 4.171 4.114 4.058 4.004 3.951
3 4.101 4.046 3.992 3.940 3.889 3.840 3.791
4 3.920 3.870 3.821 3.773 3.727 3.682 3.637
5 3.747 3.702 3.657 3.614 3.572 3.530 3.490
6 3.582 3.541 3.501 3.461 3.423 3.385 3.349
7 3.424 3.387 3.351 3.315 3.280 3.246 3.213
8 3.273 3.239 3.207 3.175 3.144 3.113 3.083
9 3.128 3.099 3.069 3.041 3.013 2.985 2.958
10 2.990 2.964 2.938 2.912 2.887 2.862 2.838
11 2.858 2.835 2.812 2.789 2.767 2.745 2.723
12 2.732 2.712 2.692 2.671 2.651 2.632 2.612
13 2.646 2.608 2.576 2.559 2.541 2.524 2.506
14 2.646 2.608 2.571 2.535 2.500 2.466 2.433
15 2.646 2.608 2.571 2.535 2.500 2.466 2.433
16 2.646 2.608 2.571 2.535 2.500 2.466 2.433
17 2.646 2.608 2.571 2.535 2.500 2.466 2.433
18 2.646 2.608 2.571 2.535 2.500 2.466 2.434
19 2.646 2.608 2.571 2.535 2.500 2.466 2.433
20 2.646 2.608 2.571 2.535 2.500 2.466 2.434
21 2.646 2.608 2.572 2.535 2.500 2.466 2.433
22 2.646 2.608 2.571 2.535 2.500 2.467 2.434
23 2.645 2.608 2.572 2.535 2.500 2.466 2.433
24 2.646 2.608 2.571 2.536 2.500 2.467 2.434
25 2.645 2.608 2.572 2.535 2.501 2.466 2.433
26 2.646 2.608 2.571 2.536 2.500 2.467 2.434
27 2.645 2.608 2.572 2.535 2.501 2.466 2.433
28 2.646 2.608 2.571 2.536 2.500 2.467 2.434
29 2.645 2.608 2.572 2.535 2.501 2.466 2.433
30 2.646 2.608 2.571 2.536 2.500 2.467 2.434
31 2.645 2.608 2.572 2.535 2.501 2.466 2.433
32 2.646 2.608 2.571 2.536 2.500 2.467 2.434
33 2.645 2.608 2.572 2.535 2.501 2.466 2.433
34 2.646 2.608 2.571 2.536 2.500 2.467 2.434
35 0.992 2.282 2.572 2.535 2.501 2.466 2.433
36 0.964 2.219 2.500 2.467 2.434
37 0.938 2.158 2.433
38 0.913
and the Recovery Period is:
If the 37.5 38.0 38.5 39.0 39.5 40.0 40.5
Recovery
Year is: the Depreciation Rate is:
1 2.500 2.467 2.435 2.404 2.373 2.344 2.315
2 3.900 3.850 3.801 3.754 3.707 3.662 3.618
3 3.744 3.698 3.653 3.609 3.567 3.525 3.484
4 3.594 3.552 3.511 3.471 3.431 3.393 3.355
5 3.450 3.412 3.374 3.337 3.301 3.265 3.231
6 3.312 3.277 3.243 3.209 3.175 3.143 3.111
7 3.180 3.148 3.116 3.085 3.055 3.025 2.996
8 3.053 3.024 2.995 2.967 2.939 2.912 2.885
9 2.931 2.904 2.878 2.852 2.827 2.802 2.778
10 2.813 2.790 2.766 2.743 2.720 2.697 2.675
11 2.701 2.679 2.658 2.637 2.617 2.596 2.576
12 2.593 2.574 2.555 2.536 2.517 2.499 2.481
13 2.489 2.472 2.455 2.438 2.422 2.405 2.389
14 2.402 2.374 2.359 2.345 2.330 2.315 2.300
15 2.402 2.370 2.340 2.310 2.281 2.253 2.225
16 2.402 2.370 2.340 2.310 2.281 2.253 2.225
17 2.402 2.370 2.340 2.310 2.281 2.253 2.225
18 2.402 2.370 2.340 2.310 2.281 2.253 2.225
19 2.402 2.371 2.340 2.310 2.281 2.253 2.225
20 2.401 2.370 2.340 2.310 2.281 2.253 2.225
21 2.402 2.371 2.340 2.310 2.281 2.253 2.225
22 2.401 2.370 2.340 2.310 2.281 2.253 2.225
23 2.402 2.371 2.340 2.310 2.281 2.253 2.225
24 2.401 2.370 2.340 2.310 2.281 2.253 2.226
25 2.402 2.371 2.340 2.310 2.281 2.253 2.225
26 2.401 2.370 2.340 2.310 2.281 2.253 2.226
27 2.402 2.371 2.339 2.310 2.281 2.253 2.225
28 2.401 2.370 2.340 2.310 2.281 2.253 2.226
29 2.402 2.371 2.339 2.310 2.281 2.253 2.225
30 2.401 2.370 2.340 2.310 2.281 2.252 2.226
31 2.402 2.371 2.339 2.310 2.281 2.253 2.225
32 2.401 2.370 2.340 2.310 2.281 2.252 2.226
33 2.402 2.371 2.339 2.310 2.281 2.253 2.225
34 2.401 2.370 2.340 2.309 2.281 2.252 2.226
35 2.402 2.371 2.339 2.310 2.281 2.253 2.225
36 2.401 2.370 2.340 2.309 2.281 2.252 2.226
37 2.402 2.371 2.339 2.310 2.281 2.253 2.225
38 2.101 2.370 2.340 2.309 2.280 2.252 2.226
39 0.889 2.047 2.310 2.281 2.253 2.225
40 0.866 1.995 2.252 2.226
41 0.845 1.947
and the Recovery Period is:
If the 41.0 41.5 42.0 42.5 43.0 43.5 44.0
Recovery
Year is: the Depreciation Rate is:
1 2.287 2.259 2.232 2.206 2.180 2.155 2.131
2 3.575 3.533 3.492 3.452 3.412 3.374 3.336
3 3.444 3.405 3.367 3.330 3.293 3.258 3.223
4 3.318 3.282 3.247 3.212 3.178 3.145 3.113
5 3.197 3.163 3.131 3.099 3.068 3.037 3.007
6 3.080 3.049 3.019 2.989 2.961 2.932 2.904
7 2.967 2.939 2.911 2.884 2.857 2.831 2.805
8 2.858 2.833 2.807 2.782 2.758 2.733 2.710
9 2.754 2.730 2.707 2.684 2.661 2.639 2.617
10 2.653 2.632 2.610 2.589 2.569 2.548 2.528
11 2.556 2.536 2.517 2.498 2.479 2.460 2.442
12 2.463 2.445 2.427 2.410 2.392 2.375 2.359
13 2.372 2.356 2.340 2.325 2.309 2.294 2.278
14 2.286 2.271 2.257 2.243 2.228 2.214 2.200
15 2.202 2.189 2.176 2.163 2.151 2.138 2.125
16 2.199 2.172 2.146 2.121 2.097 2.073 2.053
17 2.199 2.172 2.147 2.121 2.097 2.073 2.050
18 2.199 2.172 2.146 2.121 2.097 2.073 2.050
19 2.199 2.172 2.147 2.121 2.097 2.073 2.050
20 2.199 2.172 2.146 2.121 2.097 2.073 2.050
21 2.199 2.172 2.147 2.121 2.097 2.073 2.050
22 2.198 2.172 2.146 2.122 2.097 2.073 2.050
23 2.199 2.172 2.147 2.121 2.097 2.073 2.050
24 2.198 2.172 2.146 2.122 2.097 2.073 2.050
25 2.199 2.172 2.147 2.121 2.097 2.073 2.050
26 2.198 2.172 2.146 2.122 2.097 2.073 2.050
27 2.199 2.172 2.147 2.121 2.097 2.074 2.050
28 2.198 2.172 2.146 2.122 2.097 2.073 2.050
29 2.199 2.172 2.147 2.121 2.097 2.074 2.050
30 2.198 2.172 2.146 2.122 2.097 2.073 2.050
31 2.199 2.172 2.147 2.121 2.097 2.074 2.050
32 2.198 2.173 2.146 2.122 2.097 2.073 2.050
33 2.199 2.172 2.147 2.121 2.097 2.074 2.050
34 2.198 2.173 2.146 2.122 2.097 2.073 2.050
35 2.199 2.172 2.147 2.121 2.097 2.074 2.050
36 2.198 2.173 2.146 2.122 2.097 2.073 2.050
37 2.199 2.172 2.147 2.121 2.097 2.074 2.050
38 2.198 2.173 2.146 2.122 2.097 2.073 2.050
39 2.199 2.172 2.147 2.121 2.097 2.074 2.050
40 2.198 2.173 2.146 2.122 2.097 2.073 2.050
41 2.199 2.172 2.147 2.121 2.097 2.074 2.050
42 0.824 1.901 2.146 2.122 2.098 2.073 2.050
43 0.805 1.856 2.097 2.074 2.050
44 0.787 1.814 2.050
45 0.769
and the Recovery Period is:
If the 44.5 45.0 45.5 46.0 46.5 47.0 47.5
Recovery
Year is: the Depreciation Rate is:
1 2.107 2.083 2.060 2.038 2.016 1.995 1.974
2 3.300 3.264 3.229 3.194 3.161 3.128 3.096
3 3.189 3.155 3.122 3.090 3.059 3.028 2.998
4 3.081 3.050 3.019 2.990 2.960 2.931 2.903
5 2.977 2.948 2.920 2.892 2.865 2.838 2.811
6 2.877 2.850 2.824 2.798 2.772 2.747 2.723
7 2.780 2.755 2.731 2.706 2.683 2.660 2.637
8 2.686 2.663 2.640 2.618 2.596 2.575 2.553
9 2.596 2.574 2.553 2.533 2.513 2.492 2.473
10 2.508 2.489 2.469 2.450 2.431 2.413 2.395
11 2.424 2.406 2.388 2.370 2.353 2.336 2.319
12 2.342 2.325 2.309 2.293 2.277 2.261 2.246
13 2.263 2.248 2.233 2.218 2.204 2.189 2.175
14 2.187 2.173 2.159 2.146 2.133 2.119 2.106
15 2.113 2.101 2.088 2.076 2.064 2.052 2.040
16 2.042 2.031 2.019 2.008 1.997 1.986 1.975
17 2.027 2.005 1.983 1.961 1.941 1.923 1.913
18 2.027 2.005 1.983 1.961 1.941 1.920 1.900
19 2.027 2.005 1.983 1.962 1.941 1.920 1.900
20 2.027 2.005 1.983 1.961 1.941 1.920 1.900
21 2.027 2.005 1.983 1.962 1.941 1.920 1.900
22 2.027 2.005 1.983 1.961 1.941 1.920 1.900
23 2.027 2.004 1.983 1.962 1.941 1.920 1.900
24 2.027 2.005 1.983 1.961 1.940 1.920 1.900
25 2.027 2.004 1.983 1.962 1.941 1.920 1.900
26 2.027 2.005 1.983 1.961 1.940 1.920 1.900
27 2.027 2.004 1.983 1.962 1.941 1.920 1.900
28 2.027 2.005 1.983 1.961 1.940 1.920 1.900
29 2.027 2.004 1.983 1.962 1.941 1.920 1.900
30 2.027 2.005 1.983 1.961 1.940 1.920 1.900
31 2.027 2.004 1.983 1.962 1.941 1.920 1.900
32 2.027 2.005 1.983 1.961 1.940 1.920 1.900
33 2.027 2.004 1.983 1.962 1.941 1.920 1.900
34 2.027 2.005 1.983 1.961 1.940 1.920 1.900
35 2.027 2.004 1.983 1.962 1.941 1.921 1.900
36 2.027 2.005 1.983 1.961 1.940 1.920 1.900
37 2.027 2.004 1.982 1.962 1.941 1.921 1.900
38 2.027 2.005 1.983 1.961 1.940 1.920 1.900
39 2.027 2.004 1.982 1.962 1.941 1.921 1.900
40 2.027 2.005 1.983 1.961 1.940 1.920 1.900
41 2.027 2.004 1.982 1.962 1.941 1.921 1.900
42 2.027 2.005 1.983 1.961 1.940 1.920 1.900
43 2.026 2.004 1.982 1.962 1.941 1.921 1.900
44 2.027 2.005 1.983 1.961 1.940 1.920 1.900
45 1.773 2.004 1.982 1.962 1.941 1.921 1.900
46 0.752 1.735 1.961 1.940 1.920 1.900
47 0.736 1.698 1.921 1.900
48 0.720 1.663
and the Recovery Period is:
If the 48.0 48.5 49.0 49.5 50.0
Recovery
Year is: the Depreciation Rate is:
1 1.953 1.933 1.913 1.894 1.875
2 3.064 3.033 3.003 2.973 2.944
3 2.968 2.939 2.911 2.883 2.855
4 2.875 2.848 2.822 2.795 2.770
5 2.786 2.760 2.735 2.711 2.687
6 2.699 2.675 2.652 2.629 2.606
7 2.614 2.592 2.570 2.549 2.528
8 2.533 2.512 2.492 2.472 2.452
9 2.453 2.434 2.415 2.397 2.378
10 2.377 2.359 2.341 2.324 2.307
11 2.302 2.286 2.270 2.254 2.238
12 2.230 2.215 2.200 2.185 2.171
13 2.161 2.147 2.133 2.119 2.106
14 2.093 2.080 2.068 2.055 2.042
15 2.028 2.016 2.004 1.993 1.981
16 1.964 1.954 1.943 1.932 1.922
17 1.903 1.893 1.884 1.874 1.864
18 1.880 1.861 1.842 1.824 1.808
19 1.880 1.861 1.842 1.824 1.806
20 1.880 1.861 1.842 1.824 1.806
21 1.880 1.861 1.842 1.824 1.806
22 1.880 1.861 1.842 1.824 1.806
23 1.880 1.861 1.842 1.824 1.806
24 1.880 1.861 1.842 1.824 1.806
25 1.880 1.861 1.842 1.824 1.806
26 1.881 1.861 1.842 1.824 1.806
27 1.880 1.861 1.842 1.824 1.806
28 1.881 1.861 1.842 1.824 1.806
29 1.880 1.861 1.842 1.824 1.806
30 1.881 1.861 1.842 1.824 1.806
31 1.880 1.861 1.842 1.824 1.806
32 1.881 1.861 1.843 1.824 1.806
33 1.880 1.861 1.842 1.824 1.806
34 1.881 1.861 1.843 1.824 1.806
35 1.880 1.861 1.842 1.824 1.806
36 1.881 1.861 1.843 1.824 1.806
37 1.880 1.861 1.842 1.824 1.806
38 1.881 1.861 1.843 1.824 1.806
39 1.880 1.861 1.842 1.824 1.806
40 1.881 1.861 1.843 1.824 1.806
41 1.880 1.862 1.842 1.824 1.806
42 1.881 1.861 1.843 1.824 1.806
43 1.880 1.862 1.842 1.824 1.806
44 1.881 1.861 1.843 1.824 1.806
45 1.880 1.862 1.842 1.823 1.805
46 1.881 1.861 1.843 1.824 1.806
47 1.880 1.862 1.842 1.823 1.805
48 1.881 1.861 1.843 1.824 1.806
49 0.705 1.629 1.842 1.823 1.805
50 0.691 1.596 1.806
51 0.677
TABLE 17
Alternative Minimum Tax (see section 7 of this revenue procedure)
Applicable Depreciation Method: 150 Percent Declining Balance
Switching to Straight Line
Applicable Recovery Periods: 2.5-50 years
Applicable Convention: Mid-quarter (property placed in service
in third quarter)
and the Recovery Period is:
If the 2.5 3.0 3.5 4.0 4.5 5.0 5.5
Recovery
Year is: the Depreciation Rate is:
1 22.50 18.75 16.07 14.06 12.50 11.25 10.23
2 46.50 40.63 35.97 32.23 29.17 26.63 24.48
3 27.56 25.00 22.57 20.46 19.44 18.64 17.81
4 3.44 15.62 22.57 20.46 18.30 16.56 15.19
5 2.82 12.79 2.29 16.57 15.20
6 10.35 15.19
7 1.90
and the Recovery Period is:
If the 6.0 6.5 7.0 7.5 8.0 8.5 9.0
Recovery
Year is: the Depreciation Rate is:
1 9.38 8.65 8.04 7.50 7.03 6.62 6.25
2 22.66 21.08 19.71 18.50 17.43 16.48 15.63
3 16.99 16.22 15.48 14.80 14.16 13.57 13.02
4 14.06 13.10 12.27 11.84 11.51 11.18 10.85
5 14.06 13.10 12.28 11.48 10.78 10.18 9.64
6 14.06 13.11 12.27 11.48 10.78 10.17 9.65
7 8.79 13.10 12.28 11.48 10.78 10.18 9.64
8 1.64 7.67 11.48 10.79 10.17 9.65
9 1.44 6.74 10.18 9.64
10 1.27 6.03
and the Recovery Period is:
If the 9.5 10.0 10.5 11.0 11.5 12.0 12.5
Recovery
Year is: the Depreciation Rate is:
1 5.92 5.63 5.36 5.11 4.89 4.69 4.50
2 14.85 14.16 13.52 12.94 12.41 11.91 11.46
3 12.51 12.03 11.59 11.18 10.79 10.43 10.08
4 10.53 10.23 9.93 9.65 9.38 9.12 8.88
5 9.17 8.75 8.51 8.33 8.16 7.98 7.81
6 9.17 8.75 8.34 7.97 7.63 7.33 7.05
7 9.18 8.75 8.34 7.97 7.63 7.33 7.05
8 9.17 8.74 8.34 7.97 7.63 7.33 7.05
9 9.18 8.75 8.34 7.97 7.63 7.33 7.05
10 9.17 8.74 8.34 7.97 7.63 7.32 7.05
11 1.15 5.47 8.34 7.96 7.63 7.33 7.05
12 1.04 4.98 7.64 7.32 7.04
13 0.95 4.58 7.05
14 0.88
and the Recovery Period is:
If the 13.0 13.5 14.0 14.5 15.0 15.5 16.0
Recovery
Year is: the Depreciation Rate is:
1 4.33 4.17 4.02 3.88 3.75 3.63 3.52
2 11.04 10.65 10.28 9.94 9.63 9.33 9.05
3 9.77 9.46 9.18 8.92 8.66 8.42 8.20
4 8.64 8.41 8.20 7.99 7.80 7.61 7.43
5 7.64 7.48 7.32 7.17 7.02 6.87 6.73
6 6.79 6.65 6.54 6.42 6.31 6.21 6.10
7 6.79 6.55 6.31 6.10 5.90 5.72 5.55
8 6.79 6.54 6.31 6.10 5.90 5.72 5.55
9 6.79 6.55 6.32 6.10 5.91 5.72 5.55
10 6.79 6.54 6.31 6.10 5.90 5.72 5.55
11 6.79 6.55 6.32 6.10 5.91 5.72 5.55
12 6.80 6.54 6.31 6.10 5.90 5.72 5.55
13 6.79 6.55 6.32 6.11 5.91 5.72 5.55
14 4.25 6.54 6.31 6.10 5.90 5.72 5.55
15 0.82 3.95 6.11 5.91 5.73 5.55
16 0.76 3.69 5.72 5.55
17 0.72 3.47
and the Recovery Period is:
If the 16.5 17.0 17.5 18.0 18.5 19.0 19.5
Recovery
Year is: the Depreciation Rate is:
1 3.41 3.31 3.21 3.13 3.04 2.96 2.88
2 8.78 8.53 8.30 8.07 7.86 7.66 7.47
3 7.98 7.78 7.58 7.40 7.22 7.06 6.90
4 7.26 7.09 6.94 6.78 6.64 6.50 6.37
5 6.60 6.47 6.34 6.22 6.10 5.99 5.88
6 6.00 5.90 5.80 5.70 5.61 5.51 5.42
7 5.45 5.38 5.30 5.23 5.15 5.08 5.01
8 5.38 5.23 5.08 4.94 4.81 4.69 4.62
9 5.39 5.23 5.08 4.94 4.82 4.69 4.57
10 5.38 5.23 5.08 4.94 4.81 4.69 4.57
11 5.39 5.23 5.08 4.94 4.82 4.69 4.57
12 5.38 5.23 5.08 4.95 4.81 4.69 4.57
13 5.39 5.22 5.08 4.94 4.82 4.69 4.57
14 5.38 5.23 5.08 4.95 4.81 4.69 4.58
15 5.39 5.22 5.08 4.94 4.82 4.70 4.57
16 5.38 5.23 5.08 4.95 4.81 4.69 4.58
17 5.39 5.22 5.09 4.94 4.82 4.70 4.57
18 0.67 3.27 5.08 4.95 4.81 4.69 4.58
19 0.64 3.09 4.82 4.70 4.57
20 0.60 2.93 4.58
21 0.57
and the Recovery Period is:
If the 20.0 20.5 21.0 21.5 22.0 22.5 23.0
Recovery
Year is: the Depreciation Rate is:
1 2.813 2.744 2.679 2.616 2.557 2.500 2.446
2 7.289 7.116 6.952 6.794 6.644 6.500 6.362
3 6.742 6.596 6.455 6.320 6.191 6.067 5.947
4 6.237 6.113 5.994 5.879 5.769 5.662 5.559
5 5.769 5.666 5.566 5.469 5.375 5.285 5.197
6 5.336 5.251 5.168 5.088 5.009 4.932 4.858
7 4.936 4.867 4.799 4.733 4.667 4.604 4.541
8 4.566 4.511 4.456 4.402 4.349 4.297 4.245
9 4.460 4.353 4.252 4.156 4.064 4.010 3.968
10 4.460 4.353 4.252 4.156 4.064 3.975 3.889
11 4.460 4.353 4.252 4.156 4.064 3.975 3.889
12 4.460 4.353 4.252 4.156 4.064 3.975 3.889
13 4.461 4.353 4.252 4.156 4.064 3.975 3.889
14 4.460 4.353 4.252 4.156 4.064 3.975 3.889
15 4.461 4.353 4.252 4.155 4.064 3.975 3.889
16 4.460 4.353 4.252 4.156 4.064 3.975 3.889
17 4.461 4.354 4.252 4.155 4.064 3.974 3.889
18 4.460 4.353 4.251 4.156 4.065 3.975 3.889
19 4.461 4.354 4.252 4.155 4.064 3.974 3.889
20 4.460 4.353 4.251 4.156 4.065 3.975 3.889
21 2.788 4.354 4.252 4.155 4.064 3.974 3.889
22 0.544 2.657 4.156 4.065 3.975 3.889
23 0.519 2.540 3.974 3.889
24 0.497 2.431
and the Recovery Period is:
If the 23.5 24.0 24.5 25.0 25.5 26.0 26.5
Recovery
Year is: the Depreciation Rate is:
1 2.394 2.344 2.296 2.250 2.206 2.163 2.123
2 6.230 6.104 5.982 5.865 5.753 5.644 5.540
3 5.833 5.722 5.616 5.513 5.414 5.319 5.227
4 5.460 5.364 5.272 5.182 5.096 5.012 4.931
5 5.112 5.029 4.949 4.871 4.796 4.723 4.652
6 4.785 4.715 4.646 4.579 4.514 4.450 4.388
7 4.480 4.420 4.362 4.304 4.248 4.194 4.140
8 4.194 4.144 4.095 4.046 3.998 3.952 3.906
9 3.926 3.885 3.844 3.803 3.763 3.724 3.685
10 3.807 3.729 3.655 3.584 3.542 3.509 3.476
11 3.807 3.730 3.655 3.584 3.514 3.447 3.383
12 3.807 3.729 3.655 3.584 3.514 3.447 3.383
13 3.807 3.730 3.655 3.584 3.514 3.447 3.383
14 3.807 3.729 3.655 3.584 3.515 3.447 3.383
15 3.808 3.730 3.655 3.584 3.514 3.447 3.383
16 3.807 3.729 3.655 3.584 3.515 3.447 3.383
17 3.808 3.730 3.655 3.584 3.514 3.447 3.383
18 3.807 3.729 3.655 3.584 3.515 3.447 3.383
19 3.808 3.730 3.655 3.584 3.514 3.447 3.383
20 3.807 3.729 3.655 3.584 3.515 3.447 3.383
21 3.808 3.730 3.655 3.585 3.514 3.448 3.383
22 3.807 3.729 3.655 3.584 3.515 3.447 3.383
23 3.808 3.730 3.655 3.585 3.514 3.448 3.383
24 3.807 3.729 3.656 3.584 3.515 3.447 3.383
25 0.476 2.331 3.655 3.585 3.514 3.448 3.382
26 0.457 2.240 3.515 3.447 3.383
27 0.439 2.155 3.382
28 0.423
and the Recovery Period is:
If the 27.0 27.5 28.0 28.5 29.0 29.5 30.0
Recovery
Year is: the Depreciation Rate is:
1 2.083 2.045 2.009 1.974 1.940 1.907 1.875
2 5.440 5.343 5.250 5.159 5.072 4.988 4.906
3 5.138 5.052 4.968 4.888 4.810 4.734 4.661
4 4.852 4.776 4.702 4.630 4.561 4.493 4.428
5 4.583 4.515 4.450 4.387 4.325 4.265 4.207
6 4.328 4.269 4.212 4.156 4.101 4.048 3.996
7 4.088 4.036 3.986 3.937 3.889 3.842 3.796
8 3.860 3.816 3.773 3.730 3.688 3.647 3.607
9 3.646 3.608 3.571 3.534 3.497 3.461 3.426
10 3.443 3.411 3.379 3.348 3.316 3.286 3.255
11 3.321 3.262 3.205 3.171 3.145 3.118 3.092
12 3.321 3.262 3.205 3.150 3.096 3.044 2.994
13 3.321 3.262 3.205 3.150 3.096 3.044 2.994
14 3.321 3.262 3.205 3.150 3.096 3.044 2.994
15 3.321 3.262 3.205 3.149 3.096 3.044 2.994
16 3.322 3.262 3.206 3.150 3.096 3.044 2.994
17 3.321 3.262 3.205 3.149 3.095 3.044 2.994
18 3.322 3.262 3.206 3.150 3.096 3.044 2.994
19 3.321 3.263 3.205 3.149 3.095 3.044 2.994
20 3.322 3.262 3.206 3.150 3.096 3.044 2.993
21 3.321 3.263 3.205 3.149 3.095 3.043 2.994
22 3.322 3.262 3.206 3.150 3.096 3.044 2.993
23 3.321 3.263 3.205 3.149 3.095 3.043 2.994
24 3.322 3.262 3.206 3.150 3.096 3.044 2.993
25 3.321 3.263 3.205 3.149 3.095 3.043 2.994
26 3.322 3.262 3.206 3.150 3.096 3.044 2.993
27 3.321 3.263 3.205 3.149 3.095 3.043 2.994
28 2.076 3.262 3.206 3.150 3.096 3.044 2.993
29 0.408 2.003 3.149 3.095 3.043 2.994
30 0.394 1.935 3.044 2.993
31 0.380 1.871
and the Recovery Period is:
If the 30.5 31.0 31.5 32.0 32.5 33.0 33.5
Recovery
Year is: the Depreciation Rate is:
1 1.844 1.815 1.786 1.758 1.731 1.705 1.679
2 4.827 4.751 4.677 4.605 4.535 4.468 4.402
3 4.590 4.521 4.454 4.389 4.326 4.265 4.205
4 4.364 4.302 4.242 4.184 4.127 4.071 4.017
5 4.150 4.094 4.040 3.987 3.936 3.886 3.837
6 3.945 3.896 3.848 3.800 3.754 3.709 3.665
7 3.751 3.707 3.664 3.622 3.581 3.541 3.501
8 3.567 3.528 3.490 3.453 3.416 3.380 3.345
9 3.392 3.357 3.324 3.291 3.258 3.226 3.195
10 3.225 3.195 3.165 3.136 3.108 3.080 3.052
11 3.066 3.040 3.015 2.989 2.964 2.940 2.915
12 2.946 2.899 2.871 2.849 2.828 2.806 2.784
13 2.946 2.899 2.853 2.809 2.766 2.725 2.685
14 2.945 2.899 2.853 2.809 2.766 2.725 2.685
15 2.946 2.899 2.853 2.809 2.766 2.725 2.685
16 2.945 2.899 2.853 2.809 2.766 2.725 2.685
17 2.946 2.899 2.853 2.809 2.766 2.725 2.685
18 2.945 2.899 2.853 2.809 2.766 2.725 2.685
19 2.946 2.899 2.854 2.809 2.766 2.725 2.685
20 2.945 2.899 2.853 2.809 2.766 2.725 2.685
21 2.946 2.899 2.854 2.809 2.766 2.725 2.685
22 2.945 2.899 2.853 2.809 2.766 2.725 2.685
23 2.946 2.899 2.854 2.809 2.766 2.725 2.685
24 2.945 2.899 2.853 2.809 2.766 2.725 2.685
25 2.946 2.899 2.854 2.809 2.766 2.724 2.685
26 2.945 2.899 2.853 2.809 2.767 2.725 2.685
27 2.946 2.899 2.854 2.809 2.766 2.724 2.685
28 2.945 2.899 2.853 2.809 2.767 2.725 2.685
29 2.946 2.900 2.854 2.809 2.766 2.724 2.685
30 2.945 2.899 2.853 2.809 2.767 2.725 2.684
31 2.946 2.900 2.854 2.810 2.766 2.724 2.685
32 0.368 1.812 2.853 2.809 2.767 2.725 2.684
33 0.357 1.756 2.766 2.724 2.685
34 0.346 1.703 2.684
35 0.336
and the Recovery Period is:
If the 34.0 34.5 35.0 35.5 36.0 36.5 37.0
Recovery
Year is: the Depreciation Rate is:
1 1.654 1.630 1.607 1.585 1.563 1.541 1.520
2 4.339 4.277 4.217 4.158 4.102 4.046 3.992
3 4.147 4.091 4.036 3.983 3.931 3.880 3.831
4 3.964 3.913 3.863 3.814 3.767 3.721 3.675
5 3.790 3.743 3.698 3.653 3.610 3.568 3.526
6 3.622 3.580 3.539 3.499 3.459 3.421 3.383
7 3.463 3.425 3.387 3.351 3.315 3.280 3.246
8 3.310 3.276 3.242 3.209 3.177 3.146 3.115
9 3.164 3.133 3.103 3.074 3.045 3.016 2.988
10 3.024 2.997 2.970 2.944 2.918 2.892 2.867
11 2.891 2.867 2.843 2.820 2.796 2.774 2.751
12 2.763 2.742 2.721 2.700 2.680 2.660 2.639
13 2.646 2.623 2.605 2.586 2.568 2.550 2.532
14 2.646 2.608 2.571 2.535 2.500 2.467 2.434
15 2.646 2.608 2.571 2.535 2.500 2.467 2.434
16 2.646 2.608 2.571 2.535 2.500 2.466 2.434
17 2.646 2.608 2.571 2.535 2.500 2.467 2.434
18 2.646 2.608 2.571 2.535 2.500 2.466 2.434
19 2.646 2.608 2.571 2.535 2.500 2.467 2.434
20 2.646 2.608 2.571 2.535 2.500 2.466 2.434
21 2.646 2.608 2.571 2.535 2.500 2.467 2.434
22 2.646 2.608 2.571 2.535 2.500 2.466 2.434
23 2.646 2.608 2.571 2.535 2.500 2.467 2.434
24 2.646 2.608 2.571 2.535 2.500 2.466 2.434
25 2.646 2.608 2.571 2.535 2.501 2.467 2.434
26 2.646 2.608 2.571 2.535 2.500 2.466 2.434
27 2.646 2.608 2.571 2.535 2.501 2.467 2.434
28 2.646 2.608 2.571 2.535 2.500 2.466 2.434
29 2.646 2.608 2.571 2.535 2.501 2.467 2.434
30 2.647 2.608 2.571 2.535 2.500 2.466 2.434
31 2.646 2.608 2.571 2.535 2.501 2.467 2.434
32 2.647 2.608 2.571 2.535 2.500 2.466 2.434
33 2.646 2.608 2.571 2.536 2.501 2.467 2.434
34 2.647 2.608 2.571 2.535 2.500 2.466 2.434
35 1.654 2.609 2.571 2.536 2.501 2.467 2.433
36 0.326 1.607 2.535 2.500 2.466 2.434
37 0.317 1.563 2.467 2.433
38 0.308 1.521
and the Recovery Period is:
If the 37.5 38.0 38.5 39.0 39.5 40.0 40.5
Recovery
Year is: the Depreciation Rate is:
1 1.500 1.480 1.461 1.442 1.424 1.406 1.389
2 3.940 3.889 3.839 3.791 3.743 3.697 3.652
3 3.782 3.735 3.690 3.645 3.601 3.559 3.517
4 3.631 3.588 3.546 3.505 3.465 3.425 3.387
5 3.486 3.446 3.408 3.370 3.333 3.297 3.261
6 3.346 3.310 3.275 3.240 3.206 3.173 3.141
7 3.213 3.180 3.147 3.116 3.085 3.054 3.024
8 3.084 3.054 3.025 2.996 2.967 2.940 2.912
9 2.961 2.934 2.907 2.881 2.855 2.829 2.804
10 2.842 2.818 2.794 2.770 2.746 2.723 2.700
11 2.729 2.707 2.685 2.663 2.642 2.621 2.600
12 2.619 2.600 2.580 2.561 2.542 2.523 2.504
13 2.515 2.497 2.480 2.462 2.445 2.428 2.411
14 2.414 2.399 2.383 2.368 2.352 2.337 2.322
15 2.402 2.370 2.340 2.310 2.281 2.253 2.236
16 2.402 2.370 2.339 2.310 2.281 2.253 2.225
17 2.402 2.370 2.340 2.310 2.281 2.253 2.225
18 2.402 2.370 2.339 2.310 2.281 2.253 2.225
19 2.401 2.370 2.340 2.310 2.281 2.253 2.226
20 2.402 2.370 2.339 2.310 2.281 2.253 2.225
21 2.401 2.370 2.340 2.310 2.281 2.253 2.226
22 2.402 2.370 2.339 2.310 2.281 2.253 2.225
23 2.401 2.370 2.340 2.310 2.281 2.253 2.226
24 2.402 2.370 2.339 2.310 2.281 2.253 2.225
25 2.401 2.370 2.340 2.310 2.281 2.253 2.226
26 2.402 2.370 2.339 2.310 2.281 2.253 2.225
27 2.401 2.370 2.340 2.310 2.281 2.253 2.226
28 2.402 2.370 2.339 2.310 2.281 2.253 2.225
29 2.401 2.370 2.340 2.310 2.281 2.253 2.226
30 2.402 2.370 2.339 2.310 2.281 2.253 2.225
31 2.401 2.370 2.340 2.310 2.281 2.253 2.226
32 2.402 2.370 2.339 2.310 2.281 2.253 2.225
33 2.401 2.370 2.340 2.310 2.281 2.253 2.226
34 2.402 2.370 2.339 2.309 2.281 2.253 2.225
35 2.401 2.370 2.340 2.310 2.281 2.253 2.226
36 2.402 2.370 2.339 2.309 2.282 2.253 2.225
37 2.401 2.371 2.340 2.310 2.281 2.253 2.226
38 2.402 2.370 2.339 2.309 2.282 2.254 2.225
39 0.300 1.482 2.340 2.310 2.281 2.253 2.226
40 0.292 1.443 2.282 2.254 2.225
41 0.285 1.408 2.226
42 0.278
and the Recovery Period is:
If the 41.0 41.5 42.0 42.5 43.0 43.5 44.0
Recovery
Year is: the Depreciation Rate is:
1 1.372 1.355 1.339 1.324 1.308 1.293 1.278
2 3.608 3.565 3.524 3.483 3.443 3.404 3.366
3 3.476 3.437 3.398 3.360 3.323 3.286 3.251
4 3.349 3.312 3.276 3.241 3.207 3.173 3.140
5 3.227 3.193 3.159 3.127 3.095 3.064 3.033
6 3.109 3.077 3.047 3.016 2.987 3.958 2.929
7 2.995 2.966 2.938 2.910 2.883 2.856 2.830
8 2.885 2.859 2.833 2.807 2.782 2.757 2.733
9 2.780 2.756 2.732 2.708 2.685 2.662 2.640
10 2.678 2.656 2.634 2.613 2.591 2.571 2.550
11 2.580 2.560 2.540 2.520 2.501 2.482 2.463
12 2.486 2.467 2.449 2.431 2.414 2.396 2.379
13 2.395 2.378 2.362 2.346 2.330 2.314 2.298
14 2.307 2.292 2.227 2.263 2.248 2.234 2.220
15 2.223 2.209 2.196 2.183 2.170 2.157 2.144
16 2.198 2.172 2.146 2.122 2.097 2.083 2.071
17 2.198 2.172 2.146 2.122 2.097 2.073 2.050
18 2.198 2.172 2.146 2.121 2.097 2.073 2.050
19 2.198 2.172 2.147 2.122 2.097 2.073 2.050
20 2.198 2.172 2.146 2.121 2.097 2.073 2.050
21 2.198 2.172 2.147 2.122 2.097 2.073 2.050
22 2.198 2.172 2.146 2.121 2.097 2.073 2.050
23 2.198 2.172 2.147 2.122 2.097 2.073 2.050
24 2.198 2.172 2.146 2.121 2.097 2.073 2.050
25 2.198 2.172 2.147 2.122 2.097 2.073 2.050
26 2.198 2.172 2.146 2.121 2.097 2.073 2.050
27 2.199 2.172 2.147 2.122 2.097 2.073 2.050
28 2.198 2.172 2.146 2.121 2.097 2.073 2.050
29 2.199 2.172 2.147 2.122 2.097 2.073 2.050
30 2.198 2.172 2.146 2.121 2.097 2.073 2.050
31 2.199 2.172 2.147 2.122 2.097 2.073 2.050
32 2.198 2.172 2.146 2.121 2.098 2.074 2.050
33 2.199 2.172 2.147 2.122 2.097 2.073 2.050
34 2.198 2.172 2.146 2.121 2.098 2.074 2.049
35 2.199 2.172 2.147 2.122 2.097 2.073 2.050
36 2.198 2.172 2.146 2.121 2.098 2.074 2.049
37 2.199 2.172 2.147 2.122 2.097 2.073 2.050
38 2.198 2.172 2.146 2.121 2.098 2.074 2.049
39 2.199 2.173 2.147 2.122 2.097 2.073 2.050
40 2.198 2.172 2.146 2.121 2.098 2.074 2.049
41 2.199 2.173 2.147 2.122 2.097 2.073 2.050
42 1.374 2.172 2.146 2.121 2.098 2.074 2.049
43 0.272 1.342 2.122 2.097 2.073 2.050
44 0.265 1.311 2.074 2.049
45 0.259 1.281
and the Recovery Period is:
If the 44.5 45.0 45.5 46.0 46.5 47.0 47.5
Recovery
Year is: the Depreciation Rate is:
1 1.264 1.250 1.236 1.223 1.210 1.197 1.184
2 3.328 3.292 3.256 3.221 3.187 3.153 3.121
3 3.216 3.182 3.149 3.116 3.084 3.053 3.022
4 3.108 3.076 3.045 3.014 2.984 2.955 2.927
5 3.003 2.973 2.944 2.916 2.888 2.861 2.834
6 2.902 2.874 2.847 2.821 2.795 2.770 2.745
7 2.804 2.778 2.754 2.729 2.705 2.681 2.658
8 2.709 2.686 2.663 2.640 2.618 2.596 2.574
9 2.618 2.596 2.575 2.554 2.533 2.513 2.493
10 2.530 2.510 2.490 2.471 2.451 2.433 2.414
11 2.444 2.426 2.408 2.390 2.372 2.355 2.338
12 2.362 2.345 2.329 2.312 2.296 2.280 2.264
13 2.282 2.267 2.252 2.237 2.222 2.207 2.192
14 2.206 2.192 2.178 2.164 2.150 2.137 2.123
15 2.131 2.118 2.106 2.093 2.081 2.068 2.056
16 2.059 2.048 2.036 2.025 2.014 2.002 1.991
17 2.027 2.005 1.983 1.962 1.949 1.938 1.928
18 2.027 2.005 1.983 1.962 1.941 1.920 1.900
19 2.027 2.005 1.983 1.962 1.941 1.920 1.900
20 2.027 2.005 1.983 1.962 1.941 1.920 1.900
21 2.027 2.005 1.983 1.962 1.941 1.920 1.900
22 2.027 2.005 1.983 1.962 1.941 1.920 1.900
23 2.027 2.005 1.983 1.962 1.941 1.920 1.900
24 2.027 2.005 1.983 1.961 1.941 1.920 1.900
25 2.027 2.004 1.983 1.962 1.940 1.920 1.900
26 2.027 2.005 1.983 1.961 1.941 1.920 1.900
27 2.027 2.004 1.983 1.962 1.940 1.920 1.900
28 2.027 2.005 1.983 1.961 1.941 1.920 1.900
29 2.027 2.004 1.983 1.962 1.940 1.920 1.900
30 2.027 2.005 1.983 1.961 1.941 1.920 1.900
31 2.027 2.004 1.983 1.962 1.940 1.920 1.900
32 2.027 2.005 1.983 1.961 1.941 1.920 1.900
33 2.027 2.004 1.983 1.962 1.940 1.920 1.900
34 2.027 2.005 1.983 1.961 1.941 1.920 1.900
35 2.027 2.004 1.983 1.962 1.940 1.920 1.900
36 2.027 2.005 1.982 1.961 1.941 1.920 1.900
37 2.027 2.004 1.983 1.962 1.940 1.920 1.900
38 2.027 2.005 1.982 1.961 1.941 1.920 1.900
39 2.027 2.004 1.983 1.962 1.940 1.920 1.900
40 2.027 2.005 1.982 1.961 1.941 1.920 1.900
41 2.027 2.004 1.983 1.962 1.940 1.920 1.900
42 2.026 2.005 1.982 1.961 1.941 1.920 1.900
43 2.027 2.004 1.983 1.962 1.940 1.920 1.900
44 2.026 2.005 1.982 1.961 1.941 1.920 1.900
45 2.027 2.004 1.983 1.962 1.940 1.920 1.900
46 0.253 1.253 1.982 1.961 1.941 1.920 1.900
47 0.248 1.226 1.940 1.921 1.899
48 0.243 1.200 1.900
49 0.237
and the Recovery Period is:
If the 48.0 48.5 49.0 49.5 50.0
Recovery
Year is: the Depreciation Rate is:
1 1.172 1.160 1.148 1.136 1.125
2 3.088 3.057 3.026 2.996 2.966
3 2.992 2.962 2.933 2.905 2.877
4 2.898 2.871 2.844 2.817 2.791
5 2.808 2.782 2.757 2.732 2.707
6 2.720 2.696 2.672 2.649 2.626
7 2.635 2.613 2.590 2.569 2.547
8 2.553 2.532 2.511 2.491 2.471
9 2.473 2.453 2.434 2.415 2.397
10 2.396 2.378 2.360 2.342 2.325
11 2.321 2.304 2.288 2.271 2.255
12 2.248 2.233 2.217 2.202 2.187
13 2.178 2.164 2.150 2.136 2.122
14 2.110 2.097 2.084 2.071 2.058
15 2.044 2.032 2.020 2.008 1.996
16 1.980 1.969 1.958 1.947 1.937
17 1.918 1.908 1.898 1.888 1.878
18 1.880 1.861 1.842 1.831 1.822
19 1.880 1.861 1.842 1.824 1.806
20 1.880 1.861 1.842 1.824 1.806
21 1.880 1.861 1.842 1.824 1.806
22 1.880 1.861 1.843 1.824 1.806
23 1.880 1.861 1.842 1.824 1.806
24 1.880 1.861 1.843 1.824 1.806
25 1.880 1.861 1.842 1.824 1.806
26 1.880 1.861 1.843 1.824 1.806
27 1.880 1.861 1.842 1.824 1.806
28 1.881 1.861 1.843 1.824 1.806
29 1.880 1.861 1.842 1.824 1.806
30 1.881 1.861 1.843 1.824 1.806
31 1.880 1.861 1.842 1.824 1.806
32 1.881 1.861 1.843 1.824 1.806
33 1.880 1.861 1.842 1.824 1.806
34 1.881 1.861 1.843 1.824 1.806
35 1.880 1.861 1.842 1.824 1.806
36 1.881 1.861 1.843 1.824 1.806
37 1.880 1.861 1.842 1.824 1.805
38 1.881 1.861 1.843 1.824 1.806
39 1.880 1.861 1.842 1.824 1.805
40 1.881 1.861 1.843 1.824 1.806
41 1.880 1.861 1.842 1.824 1.805
42 1.881 1.862 1.843 1.824 1.806
43 1.880 1.861 1.842 1.824 1.805
44 1.881 1.862 1.843 1.824 1.806
45 1.880 1.861 1.842 1.824 1.805
46 1.881 1.862 1.843 1.824 1.806
47 1.880 1.861 1.842 1.824 1.805
48 1.881 1.862 1.843 1.823 1.806
49 1.175 1.861 1.842 1.824 1.805
50 0.233 1.152 1.823 1.806
51 0.228 1.128
TABLE 18
Alternative Minimum Tax (see section 7 of this
revenue procedure)
Applicable Depreciation Method: 150 Percent Declining Balance
Switching to Straight Line
Applicable Recovery Periods: 2.5 - 50 years
Applicable Convention: Mid-quarter (property placed
in service in fourth quarter)
and the Recovery Period is:
If the 2.5 3.0 3.5 4.0 4.5 5.0 5.5
Recovery
Year is: the Depreciation Rate is:
1 7.50 6.25 5.36 4.69 4.17 3.75 3.41
2 55.50 46.88 40.56 35.74 31.94 28.88 26.34
3 26.91 25.00 23.18 22.34 21.30 20.21 19.16
4 10.09 21.87 22.47 19.86 17.93 16.40 15.14
5 8.43 17.37 17.93 16.41 15.14
6 6.73 14.35 15.13
7 5.68
and the Recovery Period is:
If the 6.0 6.5 7.0 7.5 8.0 8.5 9.0
Recovery
Year is: the Depreciation Rate is:
1 3.13 2.88 2.68 2.50 2.34 2.21 2.08
2 24.22 22.41 20.85 19.50 18.31 17.26 16.32
3 18.16 17.24 16.39 15.60 14.88 14.21 13.60
4 14.06 13.26 12.87 12.48 12.09 11.70 11.33
5 14.06 13.10 12.18 11.41 10.74 10.16 9.65
6 14.06 13.10 12.18 11.41 10.75 10.16 9.65
7 12.31 13.10 12.19 11.41 10.74 10.16 9.64
8 4.91 10.66 11.41 10.75 10.16 9.65
9 4.28 9.40 10.17 9.64
10 3.81 8.44
and the Recovery Period is:
If the 9.5 10.0 10.5 11.0 11.5 12.0 12.5
Recovery
Year is: the Depreciation Rate is:
1 1.97 1.88 1.79 1.70 1.63 1.56 1.50
2 15.48 14.72 14.03 13.40 12.83 12.31 11.82
3 13.03 12.51 12.03 11.58 11.16 10.77 10.40
4 10.98 10.63 10.31 10.00 9.70 9.42 9.15
5 9.24 9.04 8.83 8.63 8.44 8.24 8.06
6 9.17 8.72 8.32 7.95 7.63 7.33 7.09
7 9.17 8.72 8.31 7.96 7.63 7.33 7.05
8 9.17 8.72 8.32 7.95 7.62 7.33 7.05
9 9.17 8.72 8.31 7.96 7.63 7.33 7.05
10 9.18 8.71 8.32 7.95 7.62 7.32 7.05
11 3.44 7.63 8.31 7.96 7.63 7.33 7.05
12 3.12 6.96 7.62 7.32 7.04
13 2.86 6.41 7.05
14 2.64
and the Recovery Period is:
If the 13.0 13.5 14.0 14.5 15.0 15.5 16.0
Recovery
Year is: the Depreciation Rate is:
1 1.44 1.39 1.34 1.29 1.25 1.21 1.17
2 11.37 10.96 10.57 10.21 9.88 9.56 9.27
3 10.06 9.74 9.44 9.16 8.89 8.64 8.40
4 8.90 8.66 8.43 8.21 8.00 7.80 7.61
5 7.87 7.69 7.52 7.36 7.20 7.04 6.90
6 6.96 6.84 6.72 6.60 6.48 6.36 6.25
7 6.78 6.53 6.31 6.10 5.90 5.75 5.66
8 6.78 6.53 6.31 6.10 5.90 5.72 5.54
9 6.78 6.53 6.31 6.10 5.90 5.72 5.54
10 6.78 6.54 6.31 6.10 5.91 5.72 5.54
11 6.78 6.53 6.31 6.10 5.90 5.72 5.54
12 6.78 6.54 6.30 6.10 5.91 5.72 5.55
13 6.78 6.53 6.31 6.09 5.90 5.72 5.54
14 5.94 6.54 6.30 6.10 5.91 5.72 5.55
15 2.45 5.52 6.09 5.90 5.73 5.54
16 2.29 5.17 5.72 5.55
17 2.15 4.85
and the Recovery Period is:
If the 16.5 17.0 17.5 18.0 18.5 19.0 19.5
Recovery
Year is: the Depreciation Rate is:
1 1.14 1.10 1.07 1.04 1.01 0.99 0.96
2 8.99 8.73 8.48 8.25 8.03 7.82 7.62
3 8.17 7.96 7.75 7.56 7.38 7.20 7.03
4 7.43 7.25 7.09 6.93 6.78 6.63 6.49
5 6.75 6.61 6.48 6.35 6.23 6.11 5.99
6 6.14 6.03 5.93 5.82 5.72 5.63 5.53
7 5.58 5.50 5.42 5.34 5.26 5.18 5.11
8 5.38 5.22 5.08 4.94 4.83 4.77 4.71
9 5.38 5.23 5.08 4.94 4.81 4.69 4.57
10 5.38 5.22 5.08 4.94 4.81 4.69 4.57
11 5.38 5.23 5.08 4.95 4.81 4.69 4.57
12 5.38 5.22 5.08 4.94 4.82 4.69 4.57
13 5.38 5.23 5.08 4.95 4.81 4.69 4.57
14 5.38 5.22 5.08 4.94 4.82 4.69 4.57
15 5.37 5.23 5.08 4.95 4.81 4.69 4.57
16 5.38 5.22 5.08 4.94 4.82 4.69 4.57
17 5.37 5.23 5.08 4.95 4.81 4.68 4.57
18 2.02 4.57 5.08 4.94 4.82 4.69 4.57
19 1.90 4.33 4.81 4.68 4.57
20 1.81 4.10 4.57
21 1.72
and the Recovery Period is:
If the 20.0 20.5 21.0 21.5 22.0 22.5 23.0
Recovery
Year is: the Depreciation Rate is:
1 0.938 0.915 0.893 0.872 0.852 0.833 0.815
2 7.430 7.250 7.079 6.916 6.760 6.611 6.469
3 6.872 6.720 6.573 6.433 6.299 6.170 6.047
4 6.357 6.228 6.104 5.985 5.870 5.759 5.652
5 5.880 5.772 5.668 5.567 5.469 5.375 5.284
6 5.439 5.350 5.263 5.179 5.097 5.017 4.939
7 5.031 4.958 4.887 4.817 4.749 4.682 4.617
8 4.654 4.596 4.538 4.481 4.425 4.370 4.316
9 4.458 4.352 4.252 4.169 4.124 4.079 4.034
10 4.458 4.352 4.252 4.156 4.062 3.972 3.888
11 4.458 4.352 4.252 4.156 4.062 3.972 3.887
12 4.458 4.352 4.252 4.156 4.062 3.973 3.888
13 4.458 4.352 4.252 4.155 4.062 3.972 3.887
14 4.458 4.352 4.252 4.156 4.061 3.973 3.888
15 4.458 4.352 4.252 4.155 4.062 3.972 3.887
16 4.458 4.352 4.252 4.156 4.061 3.973 3.888
17 4.458 4.353 4.252 4.155 4.062 3.972 3.887
18 4.459 4.352 4.252 4.156 4.061 3.973 3.888
19 4.458 4.353 4.252 4.155 4.062 3.972 3.887
20 4.459 4.352 4.251 4.156 4.061 3.973 3.888
21 3.901 4.353 4.252 4.155 4.062 3.972 3.887
22 1.632 3.720 4.156 4.061 3.973 3.888
23 1.558 3.554 3.972 3.887
24 1.490 3.402
and the Recovery Period is:
If the 23.5 24.0 24.5 25.0 25.5 26.0 26.5
Recovery
Year is: the Depreciation Rate is:
1 0.798 0.781 0.765 0.750 0.735 0.721 0.708
2 6.332 6.201 6.076 5.955 5.839 5.728 5.620
3 5.928 5.814 5.704 5.598 5.496 5.397 5.302
4 5.549 5.450 5.354 5.262 5.172 5.086 5.002
5 5.195 5.110 5.027 4.946 4.868 4.792 4.719
6 4.864 4.790 4.719 4.649 4.582 4.516 4.452
7 4.553 4.491 4.430 4.370 4.312 4.255 4.200
8 4.263 4.210 4.159 4.108 4.059 4.010 3.962
9 3.991 3.947 3.904 3.862 3.820 3.779 3.738
10 3.807 3.730 3.665 3.630 3.595 3.561 3.526
11 3.807 3.729 3.655 3.582 3.513 3.446 3.383
12 3.807 3.730 3.655 3.582 3.513 3.446 3.382
13 3.807 3.729 3.655 3.582 3.513 3.446 3.383
14 3.807 3.730 3.655 3.582 3.513 3.446 3.382
15 3.806 3.729 3.655 3.582 3.513 3.446 3.383
16 3.807 3.730 3.655 3.583 3.513 3.446 3.382
17 3.806 3.729 3.655 3.582 3.513 3.446 3.383
18 3.807 3.730 3.655 3.583 3.513 3.446 3.382
19 3.806 3.729 3.655 3.582 3.513 3.446 3.383
20 3.807 3.730 3.655 3.583 3.513 3.446 3.382
21 3.806 3.729 3.655 3.582 3.512 3.447 3.383
22 3.807 3.730 3.655 3.583 3.513 3.446 3.382
23 3.806 3.729 3.655 3.582 3.512 3.447 3.383
24 3.807 3.730 3.656 3.583 3.513 3.446 3.382
25 1.427 3.263 3.655 3.582 3.512 3.447 3.383
26 1.371 3.135 3.513 3.446 3.382
27 1.317 3.016 3.383
28 1.268
and the Recovery Period is:
If the 27.0 27.5 28.0 28.5 29.0 29.5 30.0
Recovery
Year is: the Depreciation Rate is:
1 0.694 0.682 0.670 0.658 0.647 0.636 0.625
2 5.517 5.417 5.321 5.229 5.139 5.052 4.969
3 5.211 5.122 5.036 4.953 4.873 4.796 4.720
4 4.921 4.842 4.766 4.693 4.621 4.552 4.484
5 4.648 4.578 4.511 4.446 4.382 4.320 4.260
6 4.389 4.329 4.269 4.212 4.155 4.101 4.047
7 4.146 4.093 4.041 3.990 3.940 3.892 3.845
8 3.915 3.869 3.824 3.780 3.737 3.694 3.653
9 3.698 3.658 3.619 3.581 3.543 3.506 3.470
10 3.492 3.459 3.426 3.393 3.360 3.328 3.296
11 3.321 3.270 3.242 3.214 3.186 3.159 3.132
12 3.321 3.262 3.204 3.148 3.095 3.043 2.994
13 3.321 3.262 3.204 3.148 3.095 3.043 2.994
14 3.321 3.262 3.204 3.148 3.095 3.043 2.994
15 3.321 3.262 3.204 3.148 3.095 3.043 2.994
16 3.321 3.262 3.204 3.148 3.095 3.043 2.994
17 3.322 3.262 3.204 3.148 3.095 3.043 2.994
18 3.321 3.262 3.204 3.149 3.095 3.043 2.994
19 3.322 3.262 3.204 3.148 3.095 3.043 2.993
20 3.321 3.262 3.204 3.149 3.095 3.044 2.994
21 3.322 3.262 3.204 3.148 3.095 3.043 2.993
22 3.321 3.263 3.204 3.149 3.095 3.044 2.994
23 3.322 3.262 3.205 3.148 3.095 3.043 2.993
24 3.321 3.263 3.204 3.149 3.095 3.044 2.994
25 3.322 3.262 3.205 3.148 3.095 3.043 2.993
26 3.321 3.263 3.204 3.149 3.095 3.044 2.994
27 3.322 3.262 3.205 3.148 3.095 3.043 2.993
28 2.906 3.263 3.204 3.149 3.095 3.044 2.994
29 1.223 2.804 3.148 3.094 3.043 2.993
30 1.181 2.708 3.044 2.994
31 1.141 2.619
and the Recovery Period is:
If the 30.5 31.0 3l.5 32.0 32.5 33.0 33.5
Recovery
Year is: the Depreciation Rate is:
1 0.615 0.605 0.595 0.586 0.577 0.568 0.560
2 4.888 4.809 4.734 4.660 4.589 4.520 4.453
3 4.647 4.577 4.508 4.442 4.377 4.314 4.253
4 4.419 4.355 4.293 4.233 4.175 4.118 4.063
5 4.202 4.145 4.089 4.035 3.982 3.931 3.881
6 3.995 3.944 3.894 3.846 3.798 3.752 3.707
7 3.798 3.753 3.709 3.666 3.623 3.582 3.541
8 3.612 3.572 3.532 3.494 3.456 3.419 3.382
9 3.434 3.399 3.364 3.330 3.296 3.263 3.231
10 3.265 3.234 3.204 3.174 3.144 3.115 3.086
11 3.105 3.078 3.051 3.025 2.999 2.974 2.948
12 2.952 2.929 2.906 2.883 2.861 2.838 2.816
13 2.945 2.898 2.853 2.808 2.766 2.725 2.690
14 2.945 2.898 2.853 2.808 2.766 2.725 2.685
15 2.945 2.898 2.853 2.808 2.766 2.725 2.685
16 2.946 2.898 2.852 2.809 2.766 2.725 2.685
17 2.945 2.898 2.853 2.808 2.766 2.725 2.685
18 2.946 2.898 2.852 2.809 2.766 2.725 2.685
19 2.945 2.898 2.853 2.808 2.766 2.725 2.685
20 2.946 2.898 2.852 2.809 2.766 2.725 2.685
21 2.945 2.898 2.853 2.808 2.766 2.725 2.685
22 2.946 2.898 2.852 2.809 2.766 2.725 2.685
23 2.945 2.898 2.853 2.808 2.766 2.725 2.685
24 2.946 2.898 2.852 2.809 2.766 2.725 2.685
25 2.945 2.898 2.853 2.808 2.766 2.725 2.685
26 2.946 2.898 2.852 2.809 2.766 2.725 2.685
27 2.945 2.898 2.853 2.808 2.766 2.725 2.685
28 2.946 2.898 2.852 2.809 2.766 2.725 2.685
29 2.945 2.899 2.853 2.808 2.766 2.724 2.685
30 2.946 2.898 2.852 2.809 2.766 2.725 2.684
31 2.945 2.899 2.853 2.808 2.766 2.724 2.685
32 1.105 2.536 2.852 2.809 2.766 2.725 2.684
33 1.070 2.457 2.766 2.724 2.685
34 1.037 2.384 2.684
35 1.007
and the Recovery Period is:
If the 34.0 34.5 35.0 35.5 36.0 36.5 37.0
Recovery
Year is: the Depreciation Rate is:
1 0.551 0.543 0.536 0.528 0.521 0.514 0.507
2 4.387 4.324 4.263 4.203 4.145 4.088 4.034
3 4.194 4.136 4.080 4.025 3.972 3.920 3.870
4 4.009 3.956 3.905 3.855 3.807 3.759 3.713
5 3.832 3.784 3.738 3.692 3.648 3.605 3.563
6 3.663 3.620 3.578 3.536 3.496 3.457 3.418
7 3.501 3.462 3.424 3.387 3.350 3.315 3.280
8 3.347 3.312 3.278 3.244 3.211 3.178 3.147
9 3.199 3.168 3.137 3.107 3.077 3.048 3.019
10 3.058 3.030 3.003 2.976 2.949 2.923 2.897
11 2.923 2.898 2.874 2.850 2.826 2.802 2.779
12 2.794 2.772 2.751 2.729 2.708 2.687 2.666
13 2.671 2.652 2.633 2.614 2.595 2.577 2.558
14 2.646 2.608 2.570 2.535 2.500 2.471 2.455
15 2.646 2.607 2.571 2.535 2.500 2.467 2.433
16 2.645 2.608 2.570 2.535 2.500 2.467 2.433
17 2.646 2.607 2.571 2.535 2.500 2.467 2.433
18 2.645 2.608 2.570 2.535 2.500 2.467 2.433
19 2.646 2.607 2.571 2.535 2.500 2.466 2.433
20 2.645 2.608 2.570 2.535 2.500 2.467 2.433
21 2.646 2.607 2.571 2.535 2.500 2.466 2.433
22 2.645 2.608 2.570 2.535 2.500 2.467 2.433
23 2.646 2.607 2.571 2.535 2.501 2.466 2.433
24 2.645 2.608 2.570 2.535 2.500 2.467 2.433
25 2.646 2.607 2.571 2.535 2.501 2.466 2.433
26 2.645 2.608 2.570 2.535 2.500 2.467 2.433
27 2.646 2.607 2.571 2.535 2.501 2.466 2.434
28 2.645 2.608 2.570 2.535 2.500 2.467 2.433
29 2.646 2.607 2.571 2.535 2.501 2.466 2.434
30 2.645 2.608 2.570 2.535 2.500 2.467 2.433
31 2.646 2.607 2.571 2.535 2.501 2.466 2.434
32 2.645 2.608 2.570 2.535 2.500 2.467 2.433
33 2.646 2.607 2.571 2.535 2.501 2.466 2.434
34 2.645 2.608 2.570 2.535 2.500 2.467 2.433
35 2.315 2.607 2.571 2.534 2.501 2.466 2.434
36 0.978 2.249 2.535 2.500 2.467 2.433
37 0.950 2.188 2.466 2.434
38 0.925 2.129
and the Recovery Period is:
If the 37.5 38.0 38.5 39.0 39.5 40.0 40.5
Recovery
Year is: the Depreciation Rate is:
1 0.500 0.493 0.487 0.481 0.475 0.469 0.463
2 3.980 3.928 3.877 3.828 3.779 3.732 3.687
3 3.821 3.773 3.726 3.680 3.636 3.592 3.550
4 3.668 3.624 3.581 3.539 3.498 3.458 3.419
5 3.521 3.481 3.441 3.403 3.365 3.328 3.292
6 3.380 3.343 3.307 3.272 3.237 3.203 3.170
7 3.245 3.212 3.178 3.146 3.114 3.083 3.053
8 3.115 3.085 3.055 3.025 2.996 2.968 2.939
9 2.991 2.963 2.936 2.909 2.882 2.856 2.831
10 2.871 2.846 2.821 2.797 2.773 2.749 2.726
11 2.756 2.734 2.711 2.689 2.668 2.646 2.625
12 2.646 2.626 2.606 2.586 2.566 2.547 2.528
13 2.540 2.522 2.504 2.486 2.469 2.451 2.434
14 2.439 2.423 2.407 2.391 2.375 2.359 2.344
15 2.401 2.370 2.339 2.310 2.285 2.271 2.257
16 2.401 2.370 2.339 2.310 2.281 2.253 2.225
17 2.401 2.370 2.339 2.310 2.281 2.253 2.225
18 2.401 2.370 2.339 2.310 2.281 2.253 2.225
19 2.401 2.370 2.340 2.310 2.281 2.253 2.225
20 2.401 2.370 2.339 2.310 2.281 2.253 2.225
21 2.401 2.370 2.340 2.310 2.281 2.253 2.225
22 2.401 2.370 2.339 2.310 2.281 2.253 2.225
23 2.401 2.370 2.340 2.310 2.281 2.253 2.225
24 2.401 2.370 2.339 2.310 2.281 2.253 2.225
25 2.401 2.370 2.340 2.310 2.281 2.253 2.225
26 2.401 2.370 2.339 2.310 2.281 2.252 2.225
27 2.401 2.369 2.340 2.310 2.281 2.253 2.225
28 2.401 2.370 2.339 2.310 2.281 2.252 2.225
29 2.401 2.369 2.340 2.310 2.281 2.253 2.225
30 2.401 2.370 2.339 2.310 2.281 2.252 2.225
31 2.401 2.369 2.340 2.310 2.281 2.253 2.225
32 2.401 2.370 2.339 2.310 2.281 2.252 2.225
33 2.40l 2.369 2.340 2.310 2.281 2.253 2.225
34 2.401 2.370 2.339 2.310 2.281 2.252 2.225
35 2.402 2.369 2.340 2.309 2.281 2.253 2.225
36 2.401 2.370 2.339 2.310 2.281 2.252 2.225
37 2.402 2.369 2.340 2.309 2.281 2.253 2.225
38 2.401 2.370 2.339 2.310 2.281 2.252 2.224
39 0.901 2.073 2.340 2.309 2.282 2.253 2.225
40 0.877 2.021 2.281 2.252 2.224
41 0.856 1.971 2.225
42 0.834
and the Recovery Period is:
If the 41.0 41.5 42.0 42.5 43.0 43.5 44.0
Recovery
Year is: the Depreciation Rate is:
1 0.457 0.452 0.446 0.441 0.436 0.431 0.426
2 3.642 3.598 3.556 3.514 3.473 3.433 3.395
3 3.509 3.468 3.429 3.390 3.352 3.315 3.279
4 3.380 3.343 3.306 3.270 3.235 3.201 3.167
5 3.257 3.222 3.188 3.155 3.122 3.090 3.059
6 3.137 3.105 3.074 3.043 3.013 2.984 2.955
7 3.023 2.993 2.964 2.936 2.908 2.881 2.854
8 2.912 2.885 2.858 2.832 2.807 2.782 2.757
9 2.805 2.781 2.756 2.732 2.709 2.686 2.663
10 2.703 2.680 2.658 2.636 2.614 2.593 2.572
11 2.604 2.583 2.563 2.543 2.523 2.504 2.484
12 2.509 2.490 2.472 2.453 2.435 2.417 2.400
13 2.417 2.400 2.383 2.367 2.350 2.334 2.318
14 2.328 2.313 2.298 2.283 2.268 2.253 2.239
15 2.243 2.230 2.216 2.203 2.189 2.176 2.162
16 2.198 2.172 2.146 2.125 2.113 2.101 2.089
17 2.198 2.172 2.146 2.122 2.097 2.073 2.050
18 2.198 2.172 2.147 2.122 2.097 2.073 2.050
19 2.198 2.172 2.146 2.121 2.097 2.073 2.050
20 2.198 2.172 2.147 2.122 2.097 2.073 2.050
21 2.198 2.172 2.146 2.121 2.097 2.073 2.049
22 2.198 2.172 2.147 2.122 2.097 2.073 2.050
23 2.198 2.172 2.146 2.121 2.097 2.073 2.049
24 2.198 2.172 2.147 2.122 2.097 2.073 2.050
25 2.198 2.172 2.146 2.121 2.097 2.073 2.049
26 2.198 2.172 2.147 2.122 2.097 2.073 2.050
27 2.198 2.172 2.146 2.121 2.097 2.073 2.049
28 2.198 2.172 2.147 2.122 2.097 2.073 2.050
29 2.198 2.172 2.146 2.121 2.097 2.073 2.049
30 2.198 2.172 2.147 2.122 2.097 2.073 2.050
31 2.198 2.172 2.146 2.121 2.097 2.073 2.049
32 2.198 2.172 2.147 2.122 2.097 2.073 2.050
33 2.198 2.172 2.146 2.121 2.097 2.073 2.049
34 2.198 2.172 2.147 2.122 2.097 2.073 2.050
35 2.198 2.172 2.146 2.121 2.097 2.073 2.049
36 2.198 2.172 2.147 2.122 2.097 2.073 2.050
37 2.198 2.172 2.146 2.121 2.097 2.073 2.049
38 2.199 2.172 2.147 2.122 2.097 2.073 2.050
39 2.198 2.172 2.146 2.121 2.097 2.073 2.049
40 2.199 2.172 2.147 2.122 2.097 2.073 2.050
41 2.198 2.171 2.146 2.121 2.097 2.072 2.049
42 1.924 2.172 2.147 2.122 2.097 2.073 2.050
43 0.814 1.878 2.121 2.097 2.072 2.049
44 0.769 1.834 2.073 2.050
45 0.777 1.793
and the Recovery Period is:
If the 44.5 45.0 45.5 46.0 46.5 47.0 47.5
Recovery
Year is: the Depreciation Rate is:
1 0.421 0.417 0.412 0.408 0.403 0.399 0.395
2 3.357 3.319 3.283 3.248 3.213 3.179 3.145
3 3.243 3.209 3.175 3.142 3.109 3.077 3.046
4 3.134 3.102 3.070 3.039 3.009 2.979 2.950
5 3.028 2.998 2.969 2.940 2.912 2.884 2.857
6 2.926 2.898 2.871 2.844 2.818 2.792 2.767
7 2.828 2.802 2.776 2.751 2.727 2.703 2.679
8 2.732 2.708 2.685 2.662 2.639 2.617 2.595
9 2.640 2.618 2.596 2.575 2.554 2.533 2.513
10 2.551 2.531 2.511 2.491 2.471 2.452 2.433
11 2.465 2.447 2.428 2.410 2.392 2.374 2.356
12 2.382 2.365 2.348 2.331 2.315 2.298 2.282
13 2.302 2.286 2.271 2.255 2.240 2.225 2.210
14 2.224 2.210 2.196 2.182 2.168 2.154 2.140
15 2.149 2.136 2.123 2.110 2.098 2.085 2.073
16 2.077 2.065 2.053 2.042 2.030 2.019 2.007
17 2.027 2.005 1.986 1.975 1.965 1.954 1.944
18 2.027 2.005 1.983 1.961 1.940 1.920 1.900
19 2.027 2.005 1.983 1.961 1.940 1.920 1.900
20 2.027 2.005 1.983 1.961 1.940 1.920 1.900
21 2.027 2.005 1.983 1.961 1.940 1.920 1.900
22 2.027 2.005 1.983 1.961 1.940 1.920 1.900
23 2.027 2.005 1.983 1.961 1.940 1.920 1.900
24 2.027 2.005 1.983 1.961 1.940 1.920 1.900
25 2.027 2.005 1.983 1.961 1.940 1.920 1.900
26 2.027 2.005 1.983 1.961 1.940 1.920 1.900
27 2.027 2.004 1.983 1.961 1.940 1.920 1.900
28 2.027 2.005 1.983 1.962 1.940 1.920 1.900
29 2.027 2.004 1.983 1.961 1.940 1.920 1.900
30 2.027 2.005 1.983 1.962 1.941 1.920 1.900
31 2.027 2.004 1.983 1.961 1.940 1.920 1.900
32 2.027 2.005 1.983 1.962 1.941 1.920 1.900
33 2.027 2.004 1.983 1.961 1.940 1.920 1.900
34 2.027 2.005 1.983 1.962 1.941 1.920 1.900
35 2.027 2.004 1.983 1.961 1.940 1.920 1.900
36 2.027 2.005 1.983 1.962 1.941 1.920 1.900
37 2.027 2.004 1.983 1.961 1.940 1.920 1.900
38 2.027 2.005 1.983 1.962 1.941 1.920 1.900
39 2.027 2.004 1.983 1.961 1.940 1.920 1.900
40 2.027 2.005 1.983 1.962 1.941 1.920 1.900
41 2.027 2.004 1.982 1.961 1.940 1.919 1.899
42 2.027 2.005 1.983 1.962 1.941 1.920 1.900
43 2.026 2.004 1.982 1.961 1.940 1.919 1.899
44 2.027 2.005 1.983 1.962 1.941 1.920 1.900
45 2.026 2.004 1.982 1.961 1.940 1.919 1.899
46 0.760 1.754 1.983 1.962 1.941 1.920 1.900
47 0.743 1.716 1.940 1.919 1.899
48 0.728 1.680 1.900
49 0.712
and the Recovery Period is:
If the 48.0 48.5 49.0 49.5 50.0
Recovery
Year is: the Depreciation Rate is:
1 0.391 0.387 0.383 0.379 0.375
2 3.113 3.081 3.050 3.019 2.989
3 3.016 2.986 2.956 2.927 2.899
4 2.921 2.893 2.866 2.839 2.812
5 2.830 2.804 2.778 2.753 2.728
6 2.742 2.717 2.693 2.669 2.646
7 2.656 2.633 2.610 2.588 2.567
8 2.573 2.552 2.531 2.510 2.490
9 2.492 2.473 2.453 2.434 2.415
10 2.415 2.396 2.378 2.360 2.342
11 2.339 2.322 2.305 2.289 2.272
12 2.266 2.250 2.235 2.219 2.204
13 2.195 2.181 2.166 2.152 2.138
14 2.127 2.113 2.100 2.087 2.074
15 2.060 2.048 2.036 2.023 2.011
16 1.996 1.984 1.973 1.962 1.951
17 1.933 1.923 1.913 1.903 1.893
18 1.880 1.864 1.854 1.845 1.836
19 1.880 1.861 1.842 1.824 1.806
20 1.880 1.861 1.842 1.824 1.806
21 1.880 1.861 1.842 1.824 1.806
22 1.880 1.861 1.842 1.824 1.806
23 1.880 1.861 1.842 1.824 1.806
24 1.880 1.861 1.842 1.824 1.805
25 1.880 1.861 1.842 1.824 1.806
26 1.880 1.861 1.842 1.824 1.805
27 1.880 1.861 1.842 1.824 1.806
28 1.880 1.861 1.842 1.824 1.805
29 1.880 1.861 1.842 1.824 1.806
30 1.881 1.861 1.842 1.824 1.805
31 1.880 1.861 1.842 1.824 1.806
32 1.881 1.861 1.842 1.823 1.805
33 1.880 1.861 1.842 1.824 1.806
34 1.881 1.861 1.842 1.823 1.805
35 1.880 1.861 1.842 1.824 1.806
36 1.881 1.861 1.842 1.823 1.805
37 1.880 1.861 1.842 1.824 1.806
38 1.881 1.861 1.842 1.823 1.805
39 1.880 1.861 1.843 1.824 1.806
40 1.881 1.861 1.842 1.823 1.805
41 1.880 1.861 1.843 1.824 1.806
42 1.881 1.861 1.842 1.823 1.805
43 1.880 1.862 1.843 1.824 1.806
44 1.881 1.861 1.842 1.823 1.805
45 1.880 1.862 1.843 1.824 1.806
46 1.881 1.861 1.842 1.823 1.805
47 1.880 1.862 1.843 1.824 1.806
48 1.881 1.861 1.842 1.823 1.805
49 1.645 1.862 1.843 1.824 1.806
50 0.698 1.612 1.823 1.805
51 0.684 1.580
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Index Termsdepreciation
- Jurisdictions
- LanguageEnglish
- Tax Analysts Electronic Citation87 TNT 205-10