Back
to Special ReportEXAMPLES OF DEPRECIATION CHANGES Depreciation percentages for 3, 5, 7, 10, 15, and 20-year property classes under MACRS (Table 1) and the "effective" depreciation percentages after being adjusted to reflect the 30% first-year bonus depreciation (Table 2).
Table 1:
MACRS Depreciation Percentages -- Half-Year Convention
PROPERTY CLASS
RECOVERY ______________________________________________________
YEAR 3-YEAR 5-YEAR 7-YEAR 10-YEAR 15-YEAR 20-YEAR
_______________________________________________________________
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
_______________________________________________________________
Totals 100.00% 100.00% 100.00% 100.00% 100.00% 100.000%
_______________________________________________________________
Table 2:
"Effective" MACRS Depreciation Percentages with 30% First-Year Bonus
Depreciation Included -- Half-Year Convention
PROPERTY CLASS
RECOVERY ______________________________________________________
YEAR 3-YEAR 5-YEAR 7-YEAR 10-YEAR 15-YEAR 20-YEAR
_______________________________________________________________
1 53.33% 44.000% 40.003% 37.000% 33.500% 32.625%
2 31.11 22.400 17.143 12.600 6.650 5.053
3 10.37 13.440 12.243 10.080 5.985 4.674
4 5.19 8.064 8.743 8.064 5.390 4.324
5 8.064 6.251 6.454 4.851 3.999
6 4.032 6.244 5.159 4.361 3.700
7 6.251 4.585 4.130 3.422
8 3.122 4.585 4.130 3.165
9 4.592 4.137 3.123
10 4.585 4.130 3.123
11 2.296 4.137 3.123
12 4.130 3.123
13 4.137 3.123
14 4.130 3.123
15 4.137 3.123
16 2.065 3.123
17 3.123
18 3.123
19 3.123
20 3.123
21 1.562
_______________________________________________________________
Totals 100.00% 100.000% 100.000% 100.000% 100.000% 100.000%
_______________________________________________________________
Back
to Special Report