Company Property Cost in Service Period Convention First year % sample property corporate car $ 45,000 24-Mar 5 half year 20.00% Company A Delivery Van $ 55,500 22-Apr Office furniture 10,250 4-Jan Machinery 43,760 26-May Warehouse 1,358,950 28-Oct Company B Apartment Building $ 2,654,090 23-Feb Furniture 35,780 30-May Sidewalks and parking lot 257,890 21-May Company C Private Jet (85% business usage) $ 14,780,950 23-Jun Corporate ski lodge (75% business use) 4,575,680 15-Oct Mercedes Limo (80% business) 114,670 21-Feb

Depreciation Schedules for sample property Total MACRS cost recovery year 1 (no bonus depreciation or 179) 9000 Maximum 179 (assume no taxable income limitation) 10100 Maximum bonus depreciation allowed 18100 MACRS depreciation tables for all assets - assuming no bonus depreciation or 179 depreciation) Asset corporate car Year Cost Depr. Expense Accum Depreciation Basis 1 45,000 9,000 9,000 36,000 2 45,000 14,400 23,400 21,600 3 45,000 8,640 32,040 12,960 4 45,000 5,184 37,224 7,776 5 45,000 5,184 42,408 2,592 6 45,000 2,592 45,000 -

Depreciation Schedules for Company A Total MACRS cost recovery year 1 (no bonus depreciation or 179) Maximum 179 (assume no taxable income limitation) Maximum bonus depreciation allowed MACRS depreciation tables for all assets - assuming no bonus depreciation or 179 depreciation) Asset Year Cost Depr. Expense Accum Depreciation Basis

Depreciation Schedules for Company B Total MACRS cost recovery year 1 (no bonus depreciation or 179) Maximum 179 (assume no taxable income limitation) Maximum bonus depreciation allowed MACRS depreciation tables for all assets - assuming no bonus depreciation or 179 depreciation) Asset Year Cost Depr. Expense Accum Depreciation Basis

Depreciation Schedules for Company C Total MACRS cost recovery year 1 (no bonus depreciation or 179) Maximum 179 (assume no taxable income limitation) Maximum bonus depreciation allowed MACRS depreciation tables for all assets - assuming no bonus depreciation or 179 depreciation) Asset Year Cost Depr. Expense Accum Depreciation Basis

MACRS Asset Life Table This is not a complete list - see PDF file for complete list Class Recovery Life GDS Office Furniture & Fixtures 10 7 Information Systems 6 5 Data Handling Equipment, except Computers 6 5 Airplanes (except those used commercially) & helicopters 6 5 Automobiles & Taxis 3 5 Buses 9 5 Light General Purpose Trucks 4 5 Heavy General Purpose Trucks 6 5 Railroad Cars & Locomotives (except owned by RR Trans. Co.) 15 7 Tractor Units for use Over the Road 4 3 Trailers & Trailer Mounted Containers 6 5 Land Improvements 20 15 Residential Rental Property 27.5 Non-residential Real Property (placed into service after May 13, 1993) 39 See PDF file for complete list if the property listed is not included on this list Add property to the list if you feel you need to

Half-Year Convention Mid-Quarter 1st Quarter Depreciation rate for recovery period Depreciation rate for recovery period Year 3-year 5-year 7-year 10-year 15-year 20-year Year 3-year 5-year 7-year 10-year 15-year 20-year 1 33.330% 20.000% 14.290% 10.000% 5.000% 3.750% 1 58.330% 35.000% 25.000% 17.500% 8.750% 6.563% 2 44.450% 32.000% 24.490% 18.000% 9.500% 7.219% 2 27.780% 26.000% 21.430% 16.500% 9.130% 7.000% 3 14.810% 19.200% 17.490% 14.400% 8.550% 6.677% 3 12.350% 15.600% 15.310% 13.200% 8.210% 6.482% 4 7.410% 11.520% 12.490% 11.520% 7.700% 6.177% 4 1.540% 11.010% 10.930% 10.560% 7.390% 5.996% 5 11.520% 8.930% 9.220% 6.930% 5.713% 5 0.000% 11.010% 8.750% 8.450% 6.650% 5.546% 6 5.760% 8.920% 7.370% 6.230% 5.285% 6 0.000% 1.380% 8.740% 6.760% 5.990% 5.130% 7 8.930% 6.550% 5.900% 4.888% 7 0.000% 0.000% 8.750% 6.550% 5.900% 4.746% 8 4.460% 6.550% 5.900% 4.522% 8 0.000% 0.000% 1.090% 6.550% 5.910% 4.459% 9 6.560% 5.910% 4.462% 9 0.000% 0.000% 0.000% 6.560% 5.900% 4.459% 10 6.550% 5.900% 4.461% 10 0.000% 0.000% 0.000% 6.550% 5.910% 4.459% 11 3.280% 5.910% 4.462% 11 0.000% 0.000% 0.000% 0.820% 5.900% 4.459% 12 5.900% 4.461% 12 0.000% 0.000% 0.000% 0.000% 5.910% 4.460% 13 5.910% 4.462% 13 0.000% 0.000% 0.000% 0.000% 5.900% 4.459% 14 5.900% 4.461% 14 0.000% 0.000% 0.000% 0.000% 5.910% 4.460% 15 5.910% 4.462% 15 0.000% 0.000% 0.000% 0.000% 5.900% 4.459% 16 2.950% 4.461% 16 0.000% 0.000% 0.000% 0.000% 0.740% 4.460% 17 4.462% 17 0.000% 0.000% 0.000% 0.000% 0.000% 4.459% 18 4.461% 18 0.000% 0.000% 0.000% 0.000% 0.000% 4.460% 19 4.462% 19 0.000% 0.000% 0.000% 0.000% 0.000% 4.459% 20 4.461% 20 0.000% 0.000% 0.000% 0.000% 0.000% 4.460% 21 2.231% 21 0.000% 0.000% 0.000% 0.000% 0.000% 0.565% Mid-Quarter 2nd Quarter Depreciation rate for recovery period Year 3-year 5-year 7-year 10-year 15-year 20-year 1 41.670% 25.000% 17.850% 12.500% 6.250% 4.688% 2 38.890% 30.000% 23.470% 17.500% 9.380% 7.148% 3 14.140% 18.000% 16.760% 14.000% 8.440% 6.612% 4 5.300% 11.370% 11.970% 11.200% 7.590% 6.116% 5 0.000% 11.370% 8.870% 8.960% 6.830% 5.658% 6 0.000% 4.260% 8.870% 7.170% 6.150% 5.233% 7 0.000% 0.000% 8.870% 6.550% 5.910% 4.841% 8 0.000% 0.000% 3.340% 6.550% 5.900% 4.478% 9 0.000% 0.000% 0.000% 6.560% 5.910% 4.463% 10 0.000% 0.000% 0.000% 6.550% 5.900% 4.463% 11 0.000% 0.000% 0.000% 2.460% 5.910% 4.463% 12 0.000% 0.000% 0.000% 0.000% 5.900% 4.463% 13 0.000% 0.000% 0.000% 0.000% 5.910% 4.463% 14 0.000% 0.000% 0.000% 0.000% 5.900% 4.463% 15 0.000% 0.000% 0.000% 0.000% 5.910% 4.462% 16 0.000% 0.000% 0.000% 0.000% 2.210% 4.463% 17 0.000% 0.000% 0.000% 0.000% 0.000% 4.462% 18 0.000% 0.000% 0.000% 0.000% 0.000% 4.463% 19 0.000% 0.000% 0.000% 0.000% 0.000% 4.462% 20 0.000% 0.000% 0.000% 0.000% 0.000% 4.463% 21 0.000% 0.000% 0.000% 0.000% 0.000% 1.673% Mid-Quarter 3rd Quarter Depreciation rate for recovery period Year 3-year 5-year 7-year 10-year 15-year 20-year 1 25.000% 15.000% 10.710% 7.500% 3.750% 2.813% 2 50.000% 34.000% 25.510% 18.500% 9.630% 7.289% 3 16.670% 20.400% 18.220% 14.800% 8.660% 6.742% 4 8.330% 12.240% 13.020% 11.840% 7.800% 6.237% 5 0.000% 11.300% 9.300% 9.470% 7.020% 5.769% 6 0.000% 7.060% 8.850% 7.580% 6.310% 5.336% 7 0.000% 0.000% 8.860% 6.550% 5.900% 4.936% 8 0.000% 0.000% 5.530% 6.550% 5.900% 4.566% 9 0.000% 0.000% 0.000% 6.560% 5.910% 4.460% 10 0.000% 0.000% 0.000% 6.550% 5.900% 4.460% 11 0.000% 0.000% 0.000% 4.100% 5.910% 4.460% 12 0.000% 0.000% 0.000% 0.000% 5.900% 4.460% 13 0.000% 0.000% 0.000% 0.000% 5.910% 4.461% 14 0.000% 0.000% 0.000% 0.000% 5.900% 4.460% 15 0.000% 0.000% 0.000% 0.000% 5.910% 4.461% 16 0.000% 0.000% 0.000% 0.000% 3.690% 4.460% 17 0.000% 0.000% 0.000% 0.000% 0.000% 4.461% 18 0.000% 0.000% 0.000% 0.000% 0.000% 4.460% 19 0.000% 0.000% 0.000% 0.000% 0.000% 4.461% 20 0.000% 0.000% 0.000% 0.000% 0.000% 4.460% 21 0.000% 0.000% 0.000% 0.000% 0.000% 2.788% Mid Quarter 4th Quarter Depreciation rate for recovery period Year 3-year 5-year 7-year 10-year 15-year 20-year 1 8.330% 5.000% 3.570% 2.500% 1.250% 0.938% 2 61.110% 38.000% 27.550% 19.500% 9.880% 7.430% 3 20.370% 22.800% 19.680% 15.600% 8.890% 6.872% 4 10.190% 13.680% 14.060% 12.480% 8.000% 6.357% 5 0.000% 10.940% 10.040% 9.980% 7.200% 5.880% 6 0.000% 9.580% 8.730% 7.990% 6.480% 5.439% 7 0.000% 0.000% 8.730% 6.550% 5.900% 5.031% 8 0.000% 0.000% 7.640% 6.550% 5.900% 4.654% 9 0.000% 0.000% 0.000% 6.560% 5.900% 4.458% 10 0.000% 0.000% 0.000% 6.550% 5.910% 4.458% 11 0.000% 0.000% 0.000% 5.740% 5.900% 4.458% 12 0.000% 0.000% 0.000% 0.000% 5.910% 4.458% 13 0.000% 0.000% 0.000% 0.000% 5.900% 4.458% 14 0.000% 0.000% 0.000% 0.000% 5.910% 4.458% 15 0.000% 0.000% 0.000% 0.000% 5.900% 4.458% 16 0.000% 0.000% 0.000% 0.000% 5.170% 4.458% 17 0.000% 0.000% 0.000% 0.000% 0.000% 4.458% 18 0.000% 0.000% 0.000% 0.000% 0.000% 4.459% 19 0.000% 0.000% 0.000% 0.000% 0.000% 4.458% 20 0.000% 0.000% 0.000% 0.000% 0.000% 4.459% 21 0.000% 0.000% 0.000% 0.000% 0.000% 3.901%

Residential Mid-Month (27.5) Year Month 1 2-9 10 11 12 13 14 15-27 28 29 1 3.485% 3.636% 3.637% 3.636% 3.64% 3.64% 3.64% 3.64% 1.97% 0.000% 2 3.182% 3.636% 3.637% 3.636% 3.637% 3.64% 3.64% 3.64% 2.27% 0.000% 3 2.879% 3.636% 3.637% 3.636% 3.637% 3.636% 3.637% 3.64% 2.58% 0.000% 4 2.576% 3.636% 3.637% 3.636% 3.637% 3.636% 3.637% 3.64% 2.88% 0.000% 5 2.273% 3.636% 3.637% 3.636% 3.637% 3.636% 3.637% 3.64% 3.18% 0.000% 6 1.970% 3.636% 3.637% 3.636% 3.637% 3.636% 3.637% 3.64% 3.49% 0.000% 7 1.667% 3.636% 3.636% 3.637% 3.636% 3.637% 3.636% 3.64% 3.64% 0.15% 8 1.364% 3.636% 3.636% 3.637% 3.636% 3.637% 3.636% 3.64% 3.64% 0.46% 9 1.061% 3.636% 3.636% 3.637% 3.636% 3.637% 3.636% 3.64% 3.64% 0.76% 10 0.758% 3.636% 3.636% 3.637% 3.636% 3.637% 3.636% 3.64% 3.64% 1.06% 11 0.455% 3.636% 3.636% 3.637% 3.636% 3.637% 3.636% 3.64% 3.64% 1.36% 12 0.152% 3.636% 3.636% 3.637% 3.636% 3.637% 3.636% 3.64% 3.64% 1.67% Non-Residential Mid-Month (39) Year Month 1 2-39 40 1 2.461% 2.564% 0.107% 2 2.247% 2.564% 0.321% 3 2.033% 2.564% 0.535% 4 1.819% 2.564% 0.749% 5 1.605% 2.564% 0.963% 6 1.391% 2.564% 1.177% 7 1.177% 2.564% 1.391% 8 0.963% 2.564% 1.605% 9 0.749% 2.564% 1.819% 10 0.535% 2.564% 2.033% 11 0.321% 2.564% 2.247% 12 0.107% 2.564% 2.461%

Half-Year Convention - Straight line Recovery periods in years Year 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 22 24 25 28 30 35 40 45 50 1 16.670% 12.500% 10.000% 8.330% 7.140% 6.250% 5.560% 5.000% 4.550% 4.170% 3.850% 3.570% 3.330% 3.130% 2.940% 2.780% 2.630% 2.500% 2.273% 2.083% 2.000% 1.786% 1.667% 1.429% 1.250% 1.111% 1.000% 2 33.330% 25.000% 20.000% 16.670% 14.290% 12.500% 11.110% 10.000% 9.090% 8.330% 7.690% 7.140% 6.670% 6.250% 5.880% 5.560% 5.260% 5.000% 4.545% 4.167% 4.000% 3.571% 3.333% 2.857% 2.500% 2.222% 2.000% 3 33.330% 25.000% 20.000% 16.670% 14.290% 12.500% 11.110% 10.000% 9.090% 8.330% 7.690% 7.140% 6.670% 6.250% 5.880% 5.560% 5.260% 5.000% 4.545% 4.167% 4.000% 3.571% 3.333% 2.857% 2.500% 2.222% 2.000% 4 16.670% 25.000% 20.000% 16.670% 14.280% 12.500% 11.110% 10.000% 9.090% 8.330% 7.690% 7.140% 6.670% 6.250% 5.880% 5.550% 5.260% 5.000% 4.545% 4.167% 4.000% 3.571% 3.333% 2.857% 2.500% 2.222% 2.000% 5 12.500% 20.000% 16.660% 14.290% 12.500% 11.110% 10.000% 9.090% 8.330% 7.690% 7.140% 6.670% 6.250% 5.880% 5.560% 5.260% 5.000% 4.546% 4.167% 4.000% 3.571% 3.333% 2.857% 2.500% 2.222% 2.000% 6 10.000% 16.670% 14.280% 12.500% 11.110% 10.000% 9.090% 8.330% 7.690% 7.140% 6.670% 6.250% 5.880% 5.550% 5.260% 5.000% 4.545% 4.167% 4.000% 3.571% 3.333% 2.857% 2.500% 2.222% 2.000% 7 8.330% 14.290% 12.500% 11.110% 10.000% 9.090% 8.340% 7.690% 7.140% 6.670% 6.250% 5.880% 5.560% 5.260% 5.000% 4.546% 4.167% 4.000% 3.572% 3.333% 2.857% 2.500% 2.222% 2.000% 8 7.140% 12.500% 11.110% 10.000% 9.090% 8.330% 7.690% 7.150% 6.660% 6.250% 5.880% 5.550% 5.260% 5.000% 4.545% 4.167% 4.000% 3.571% 3.333% 2.857% 2.500% 2.222% 2.000% 9 6.250% 11.110% 10.000% 9.090% 8.340% 7.690% 7.140% 6.670% 6.250% 5.880% 5.560% 5.270% 5.000% 4.546% 4.167% 4.000% 3.572% 3.333% 2.857% 2.500% 2.222% 2.000% 10 5.560% 10.000% 9.090% 8.330% 7.700% 7.150% 6.660% 6.250% 5.880% 5.550% 5.260% 5.000% 4.545% 4.167% 4.000% 3.571% 3.333% 2.857% 2.500% 2.222% 2.000% 11 5.000% 9.090% 8.340% 7.690% 7.140% 6.670% 6.250% 5.890% 5.560% 5.270% 5.000% 4.546% 4.166% 4.000% 3.572% 3.333% 2.857% 2.500% 2.222% 2.000% 12 4.550% 8.330% 7.700% 7.150% 6.660% 6.250% 5.880% 5.550% 5.260% 5.000% 4.545% 4.167% 4.000% 3.571% 3.333% 2.857% 2.500% 2.222% 2.000% 13 4.170% 7.690% 7.140% 6.670% 6.250% 5.890% 5.560% 5.270% 5.000% 4.546% 4.166% 4.000% 3.572% 3.334% 2.857% 2.500% 2.222% 2.000% 14 3.850% 7.150% 6.660% 6.250% 5.880% 5.550% 5.260% 5.000% 4.545% 4.167% 4.000% 3.571% 3.333% 2.857% 2.500% 2.222% 2.000% 15 3.570% 6.670% 6.250% 5.890% 5.560% 5.270% 5.000% 4.546% 4.166% 4.000% 3.572% 3.334% 2.857% 2.500% 2.222% 2.000% 16 3.330% 6.250% 5.880% 5.550% 5.260% 5.000% 4.545% 4.167% 4.000% 3.571% 3.333% 2.857% 2.500% 2.222% 2.000% 17 3.120% 5.890% 5.560% 5.270% 5.000% 4.546% 4.166% 4.000% 3.572% 3.334% 2.857% 2.500% 2.222% 2.000% 18 2.940% 5.550% 5.260% 5.000% 4.545% 4.167% 4.000% 3.571% 3.333% 2.857% 2.500% 2.222% 2.000% 19 2.780% 5.270% 5.000% 4.546% 4.166% 4.000% 3.572% 3.334% 2.857% 2.500% 2.222% 2.000% 20 2.630% 5.000% 4.540% 4.167% 4.000% 3.571% 3.333% 2.857% 2.500% 2.222% 2.000% 21 2.500% 4.546% 4.166% 4.000% 3.572% 3.334% 2.857% 2.500% 2.222% 2.000% 22 4.545% 4.167% 4.000% 3.571% 3.333% 2.857% 2.500% 2.222% 2.000% 23 2.273% 4.166% 4.000% 3.572% 3.334% 2.857% 2.500% 2.222% 2.000% 24 4.167% 4.000% 3.571% 3.333% 2.857% 2.500% 2.222% 2.000% 25 2.083% 4.000% 3.572% 3.334% 2.857% 2.500% 2.222% 2.000% 26 2.000% 3.571% 3.333% 2.857% 2.500% 2.222% 2.000% 27 3.572% 3.334% 2.857% 2.500% 2.223% 2.000% 28 3.571% 3.333% 2.858% 2.500% 2.222% 2.000% 29 1.786% 3.334% 2.857% 2.500% 2.223% 2.000% 30 3.333% 2.858% 2.500% 2.222% 2.000% 31 1.667% 2.857% 2.500% 2.223% 2.000% 32 2.858% 2.500% 2.222% 2.000% 33 2.857% 2.500% 2.223% 2.000% 34 2.858% 2.500% 2.222% 2.000% 35 2.857% 2.500% 2.223% 2.000% 36 1.429% 2.500% 2.222% 2.000% 37 2.500% 2.223% 2.000% 38 2.500% 2.222% 2.000% 39 2.500% 2.223% 2.000% 40 2.500% 2.222% 2.000% 41 1.250% 2.223% 2.000% 42 0.000% 2.222% 2.000% 43 2.223% 2.000% 44 2.222% 2.000% 45 2.223% 2.000% 46 1.111% 2.000% 47-50 0.000% 2.000% 51