14.5 Exercises MyMathLab The shaded sections below contain solutions to help you get a QUICK START on the various types of exercises. Use the MACRS depreciation rates table to find the recovery percent (rate), given the following recovery years and recovery periods. (See Examples 1 and 2.) Recovery Recovery Recovery Recovery Percent Recovery Recovery Percent Year Period (Rate) Year Period (Rate) 1. 3 5-year 19.20% 2. 5 7-year 8.93% 3. 9 10-year 4. 1 3-year 5. 1 5-year 6. 5 20-year 7. 15 27.5-year 8. 11 31.5-year 9. 6 5-year 10. 4 27.5-year 11. 14 39-year 12. 4 31.5-year Find the first year's depreciation for each of the following using the MACRS method of deprecia- tion and the MACRS depreciation rates table. Round to the nearest dollar. (See Example 3.) 13. Cost: $12,250 14. Cost: $8790 Recovery period: 7 years Recovery period: 5 years Depreciation (year 1): $1751 Depreciation (year 1): $1758 14.29% rate 20% rate $12,250 X .1429 = $1751 depreciation $8790 X .20 = $1758 depreciation 15. Cost: $430,500 16. Cost: $72,300 Recovery period: 10 years Recovery period: 20 years Depreciation (year 1): Depreciation (year 1):15. Cost: $430,500 16. Cost: $72,300 Recovery period: 10 years Recovery period: 20 years Depreciation (year 1): _ Depreciation (year 1): 17. Cost: $48,000 18. Cost: $12,340 Recovery period: 10 years Recovery period: 3 years Depreciation (year 1): Depreciation (year 1): Find the book mine at the end of the rst year for each of the following using the MA CRS method of depreciation and the MACRS depreciation rates table. Round to the nearest dollar. (See Example 4. ) 19. Cost: $9380 20. Cost: $68,700 Recovery period: 3 years Recovery period: 5 years Book value: \"4. Book value: 39m x .3333 = 83126 $9380 - 33126 = $6254 Incl: ulna