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begin{tabular}{|c|c|c|c|} hline multicolumn{4}{|c|}{ MACRS Depreciation Schedules } hline YEAR & 3-year & 5 -year & 7-year hline 1 & 33.33% & 20.00% &
\begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ MACRS Depreciation Schedules } \\ \hline YEAR & 3-year & 5 -year & 7-year \\ \hline 1 & 33.33% & 20.00% & 14.29% \\ \hline 2 & 44.45% & 32.00% & 24.49% \\ \hline 3 & 14.81% & 19.20% & 17.49% \\ \hline 4 & 7.41% & 11.52% & 12.49% \\ \hline 5 & & 11.52% & 8.93% \\ \hline 6 & & 5.76% & 8.92% \\ \hline & & & 8.93% \\ \hline & & & 4.46% \\ \hline \end{tabular}
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