Casper used the following assets in his Schedule C trade or business in the tax year 2018. Casper is a new client and unfortunately does not have a copy of his prior year's tax return. He recalls that all of the assets purchased in prior years used MACRS depreciation (no 179 expense or bonus). Casper does not wish to take 179 or bonus depreciation. (UseTable 6A-1andTable 6A-8)

\fTABLE 6A-1 General Depreciation Half-Year Convention System 200% or 150% Recovery Year 3-Year 5-Year 7-Year 10-Year 15-Year 20-Year Declining Balance Switching to 33.33 20.00 14.29 10.00 5.00 3.750 Straight-Line* 44.45 32.00 24.49 18.00 9.50 7.219 14.81 19.20 17.49 14.40 8.55 6.677 7.41 11.52 12.49 11.52 7.70 6.177 11.52 8.93 9.22 6.93 5.713 5.76 8.92 7.37 6.23 5.285 8.93 6.55 5.90 4.888 4.46 6.55 5.90 4.522 6.56 5.91 4.462 6.55 5.90 4.461 3.28 5.91 4.462 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 * May not be used for farm business property generally placed in service after 1988. See Table 14, Rev. Proc. 87-57.TABLE 6A-8 General Depreciation System Straight-Line Applicable Recovery Period: 39 Years Mid-Month Convention Month In the First Recovery Year the Property Is Placed In Service Recovery Year 2 3 4 5 6 7 8 9 10 11 12 2.461 2.247 2.033 1.819 1.605 1.391 1.177 963 749 535 .32 .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 2.24 2.461