| 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. |