(Click on the icon here in order to copy the contents of the data table below into a spreadsheet.) Rounded Depreciation Percentages by Recovery Year Using MACRS for First Four Property Classes Percentage by recovery year* Recovery year 3 years 5 years 7 years 10 years 1 33% 20% 14% 10% -234 45% 32% 25% 18% 15% 19% 18% 14% 7% 12% 12% 12% 5 12% 9% 9% 6 5% 9% 8% 9% 7% 78401 4% 6% 6% 9 6% 4% 11 Totals 100% 100% 100% 100% whole percent to simplify calculations while