Client: Vera (& Jack) Hamilton - Lakeside Oasis Gifts Schedule: Property, plant and equipment Date: December 31, 2021 Tax depreciation 2018 2019 2020 2021 deductions Adjusted Property Acquisition Date Cost Method Class MACRS MACRS MACRS Section 179 Bonus MACRS basis Computer Equipment 1/1/18 2,800 MACRS 200% DB 5 Shelving 3/1/18 4,800 MACRS 200% DB 5 Furniture 2/1/18 7,000 MACRS 200% DB 7 Security System 5/1/18 8,500 MACRS 200% DB 7 Display Cases 7/1/21 15,000 MACRS 200% DB 5 Additional notes: [1] No Section 179 election or bonus depreciation on assets purchased before 2021 [2] Maximize deduction for 2021 asset addition. [3] "Shelving" asset was sold on October 30, 2021.