(Click on the icon located on the top-right corner of the data table below in order to copy its contents into a spreadsheet.) Rounded Depreciation Percentages by Recovery Year Using MACRS for First Four Property Classes Percentage by recovery year 10 years 3 years 33% 45% 15% 5 years 20% 32% 19% 7 years 14% 25% 18% 10% 18% 14% Recovery vear 5% 8% 7% 6% 6% 6% 4% 100% 4 5% 9% 5% 4% 12% 6 10 100% 100% 100% These percentages have been rounded to the nearest whole percent to simplify calculations while retaining realism. To calculate the actual depreciation for tax purposes, be sure to apply the actual unrounded percentages or directly apply double-declining balance (200%) depreciation using the half-year convention Totals