| TABLE 8.4 |
|
|
Accelerated Depreciation for Personal Property Assuming Mid-Quarter
Convention* (For Property Placed in Service after December 31, 1986) |
Recovery
Year |
|
3-Year
(200% DB) |
|
5-Year
(200% DB) |
|
7-Year
(200% DB) |
|
|
|
|
|
|
|
|
|
| First Quarter |
|
|
|
|
|
|
|
|
|
|
| 1 |
|
|
58.33 |
|
|
35.00 |
|
|
25.00 |
|
|
| 2 |
|
|
27.78 |
|
|
26.00 |
|
|
21.43 |
|
|
| 3 |
|
|
12.35 |
|
|
15.60 |
|
|
15.31 |
|
|
| 4 |
|
|
1.54 |
|
|
11.01 |
|
|
10.93 |
|
|
| 5 |
|
|
|
|
|
11.01 |
|
|
8.75 |
|
|
| Second Quarter |
|
|
|
|
|
|
|
|
|
|
| 1 |
|
|
41.67 |
|
|
25.00 |
|
|
17.85 |
|
|
| 2 |
|
|
38.89 |
|
|
30.00 |
|
|
23.47 |
|
|
| 3 |
|
|
14.14 |
|
|
18.00 |
|
|
16.76 |
|
|
| 4 |
|
|
5.30 |
|
|
11.37 |
|
|
11.97 |
|
|
| 5 |
|
|
|
|
|
11.37 |
|
|
8.87 |
|
|
| Third Quarter |
|
|
|
|
|
|
|
|
|
|
| 1 |
|
|
25.00 |
|
|
15.00 |
|
|
10.71 |
|
|
| 2 |
|
|
50.00 |
|
|
34.00 |
|
|
25.51 |
|
|
| 3 |
|
|
16.67 |
|
|
20.40 |
|
|
18.22 |
|
|
| 4 |
|
|
8.33 |
|
|
12.24 |
|
|
13.02 |
|
|
| 5 |
|
|
|
|
|
11.30 |
|
|
9.30 |
|
|
| Fourth Quarter |
|
|
|
|
|
|
|
|
|
|
| 1 |
|
|
8.33 |
|
|
5.00 |
|
|
3.57 |
|
|
| 2 |
|
|
61.11 |
|
|
38.00 |
|
|
27.55 |
|
|
| 3 |
|
|
20.37 |
|
|
22.80 |
|
|
19.68 |
|
|
| 4 |
|
|
10.19 |
|
|
13.68 |
|
|
14.06 |
|
|
| 5 |
|
|
|
|
|
10.94 |
|
|
10.04 |
|
|
|
|
| *For ease of presentation, only 3-year, 5-year, and 7-year property and only depreciation rates for the first 5 years are
provided. The official table also includes 10- ,15- , and 20-year property. See IRS Publication 946 for the complete table. |
|