TABLE 7.2
Accelerated Depreciation for Pesonal Property Assuming Half-Year Convention
(For Property Placed in Service after December 31, 1986)
Recovery
Year		 3-Year
(200% DB)		 5-Year
(200% DB)		 7-Year
(200% DB)		 10-Year
(200% DB)		 15-Year
(150% DB)		 20-Year
(150% DB)
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
*Switch to straight-line depreciation.

TABLE 7.3
Straight-Line Depreciation for Personal Property, Assuming Half-Year Convention*
(For Property Placed in Service after December 31, 1986)

ACRS
% First		 Other
Recovery Years		 Last
Recovery Years
Class Recovery Year Years % Year %
3-year 16.67 2-3 33.33 4 16.67
5-year 10.00 2-5 20.00 6 10.00
7-year 7.14 2-7 14.29 8 7.14
10-year 5.00 2-10 10.00 11 5.00
15-year 3.33 2-15 6.67 16 3.33
20-year 2.50 2-20 5.00 21 2.50
*The official table contains a separate row for each year. For ease of presentation, certain years are grouped together in this table. In some instances, this will cause a difference of .01 percent for the last digit when compared with the official table.

TABLE 7.4
Straight-Line Depreciation for Real Property Assuming Mid-Month Convention*

27.5-Year Residential Real Property
The applicable annual percentage is (use the column for the
month in the first year the property is placed in service):
Recovery
Year(s)
1
2
3
4
5
6
7
8
9
10
11
12
1 3.485 3.182 2.879 2.576 2.273 1.970 1.667 1.364 1.061 0.758 0.455 0.152
2–18 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636 3.636
19–27 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637 3.637
28 1.970 2.273 2.576 2.879 3.182 3.485 3.636 3.636 3.636 3.636 3.636 3.636
29 0.000 0.000 0.000 0.000 0.000 0.000 0.152 0.455 0.758 1.061 1.364 1.667

39-Year Nonresidential Real Property
The applicable annual percentage is (use the column for the
month in the first year the property is placed in service):
Recovery
Year(s)
1
2
3
4
5
6
7
8
9
10
11
12
1 2.461 2.247 2.033 1.819 1.605 1.391 1.177 0.963 0.749 0.535 0.321 0.107
2–39 2.564 2.564 2.564 2.564 2.564 2.564 2.564 2.564 2.564 2.564 2.564 2.564
40 0.107 0.321 0.535 0.749 0.963 1.177 1.391 1.605 1.819 2.033 2.247 2.461
*The official tables contain a separate row for each year. For ease of presentation, certain years are grouped together in these two tables. In some instances, this will produce a difference of .001 percent when compared with the official tables.