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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 50% 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 50% 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 66.665% 60.00% 57.145% 55.000% 52.500% 51.875%
2 22.225 16.00 12.245 9.000 4.750 3.610
3 7.405 9.60 8.745 7.200 4.275 3.338
4 3.705 5.76 6.245 5.760 3.850 3.089
5 5.76 4.465 4.610 3.465 2.856
6 2.88 4.460 3.685 3.115 2.643
7 4.465 3.275 2.950 2.444
8 2.230 3.275 2.950 2.261
9 3.280 2.955 2.231
10 3.275 2.950 2.230
11 1.640 2.955 2.231
12 2.950 2.231
13 2.955 2.231
14 2.950 2.230
15 2.955 2.231
16 1.475 2.231
17 2.231
18 2.230
19 2.231
20 2.231
21 1.115
_______________________________________________________________
Totals 100.000% 100.00% 100.000% 100.000% 100.000% 100.000%
_______________________________________________________________
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