During 2019, Pepe Guardio purchases the following property for use in his calendar year-end manufacturing business:

Item			Date Acquired	Cost
Manufacturing equipment (7 year)			June 2	$40,000
Office furniture			September 15	$6,000
Office computer			November 18	$2,000
Passenger automobile
(used 90 percent for business)			May 31	$54,000
Warehouse			June 23
Building				$165,000
Land				$135,000

Pepe uses the accelerated depreciation method under MACRS, if available, and does not make the election to expense or take a bonus depreciation. Use Form 4562 to report Pepe's depreciation expense for 2019.

Enter all amounts as positive numbers. If required, round to the nearest dollar. If an amount is zero, enter "0."

I figured out all the questions I had already, but decided to post it in case anyone has trouble with a problem like this one.

Problem 8-11 Modified Accelerated Cost Recovery System (MACRS), Listed Property, Limitation on Depreciation of Luxury Automobiles (LO 8.2, 8.4, 8.5) During 2019, Pepe Guardio purchases the following property for use in his calendar year and manufacturing business: Item Date Acquired Cost Manufacturing equipment (7 year) June 2 $10,000 Ollice Turniture Seplerriber 15 6,000 Office computer November 18 2,000 Passenger automobile (used 90 percent for business) May 31 541,000 Warehouse June 23 Building 165,000 Land 135,000 Pepe uses the accelerated depreciation method under MACRS, if available, and does not make the election to expense or take a bonus depreciation. Use Form 1562 to report Pepe's depreciation expense for 2019. Enter all amounts as positive numbers. If required, round to the nearest dollar. If an amount is zero, enter "0". Click on the following links to access: Depreciation tables Annual automobile depreciation limitations Table 8.1: Recovery Periods for Assets Placed in Service After 1986. OMB No. 1545 0172 Depreciation and Amortization Form 4562 (Including Information on Listed Property) 2019 Department of the Treasury Internal Revenue Service (99) Attach to your tax return. Attachment Go to www.lrs.gov/Form4562 for Instructions and the latest Information. Sequence No. 179 Name(s) shown an leburn Business or activity to which this form relates Identifying number Pepe Guardio Manufacturing Part I Election To Expense Certain Property Under Section 179 Note: If you have any listed property, complete Part V before you complete Part I. 1 Maxirriurri artioun (see instruclionis)........ 2 Total cost of section 179 property placed in service (see instructions).... 3 Threshold cost of section 179 property before reduction in limitation (see instructions) ........... 4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter-O-................... 5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter-O-. If married filing separately, see instructions. (a) Descriplion of properly (b) Cost (business use only) (c) Clected cost 26- |||-|-|-|-|- 7 Listed property. Enter the amount frorri linc 29 ........... 8 Total clected cost of section 179 property. Add amounts in column (c), lines 6 and 7............. 9 Tentative deduction. Enter the smaller of line 5 or line 8...... 10 Carryover of disallowed deduction from line 13 of your 2018 Form 4562........... 11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5. See instructions 12 Section 179 cxpcnsc deduction. Add lines 9 and 10, but don't enter more than line 11 .......... 13 Carryover of disallowed deduction to 2020. Add lincs 9 and 10, less line 12 .........." Note: Don't use Part II or Part III below for listed property. Instead, use Part V. Part II Special Depreciation Allowance and Other Depreciation (Don't include listed property. Scc instructions.) 14 Special depreciation allowance for qualified property (other than listed property) placed in service during the tax year. See instructions ..... 15 Property subject to section 168(X(1) election .... 16 Other depreciation (including ACRS) ............ Part III MACRS Depreciation (Don't Include listed property. See Instructions.) Section A 17 MACRS Seductions for assets placed in service in tax years beginning before 2019..... .. 18 If you are electing to group any assets placed in service during the tax year into one or more general asset accounts, check here Section B-Assets Placed in Service During 2019 Tax Year Using the General Depreciation System (a) Classification of property (b) Month and year placed in service (c) Basis for depreciation (business/investment use only see instructions) (d) Recovery period (e) Convention 19a 3-year property (f) Method (9) Depredation deduction b 5-year property 5 yrs. HY 200 DB 2,000 400 c7-year property 7 yrs. HY 200 DB 16,000 6,5/3 d 11-year property e 15-year property f 20-year property g 25-year property h Residential rental property 25 yrs. 27.5 yrs. 27.5 yrs. MM i Nonresidential rcal 06/19 39 yrs. MM 165.000 2.295 properly MM Section C-Assets Placed in Service During 2019 Tax Year Using the Alternative Depreciation System 20a Class lile 12 year c30-year d 40-year Part IV Summary (Scc instructions.) 12 yrs. 30 yrs. 40 yrs. MMS/L MM S /L 21 I Isted property. Enter amount from line 28 ......... 9,090 22 Total. Add arrounts (rorri line 12. lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here and on the appropriate lines of your return. Partnerships and S corporations see instructions... 22 18,358 For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs ...... ............................................ For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12906N Form 4562 (2019) 23 Form 1562 (2019) Page 2 Part V Listed Property (include automobiles, certain other vehicles, certain aircraft, and property used for entertainment, recreation, or amusement. Note: For any vehicle for which you are using the standard mileage rate of deducting lease expense, complele only 24a, 241, volumns (a) through (c) of Section A, all of Section B, and Seclion C if applicable. Section A-Depreciation and Other Information (Caution: See the instructions for imits for passenger automobiles.) 24a Do you have evidence to support the business/investment use claimed? Yes No 24b If "Yes,' is the evidence written? Yes No (a) (c) (e) (1) (g) (h) (0) (b) Method/ Convention 25 Depreciation deduction Type of property (list Date placed in service Business/ investrrient use percentage Cost or other basis Basis for depreciation Recovery period vehicles first) (business/ investment use only) 25 Special depreciation allowance for qualified listed property placed in service during the tax year and used more than 50% in a qualified business use. See instructions ........... 26 Property used more than 50% in a qualified business USC Elected section 179 cost Passenger automobile 05/19 5 yrs. HY 54,000 48,600 9,090 27 Property used 50% or less in a qualified business use: SAL S/L 28 Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 ........ 28 9.090 29 Add amounts in column (), line 26. Enter here and on line 7, page 1 ........................ Section B-Information on Use of Vehicles Complete this section for vehicles used by a sole proprietor, partner, or other more than 5% owner,' or related person. If you provided vehicles to your employees, first answer the questions in Section to see if you meet. an exception to completing this section for those vehicles, (a) (b) (c) (d) (e) 30 Total business/investment miles driven during the year (don't include commuting miles). Vehicle 1 Vchiclc 2 Vehicle 3 Vehicle 4 Vchicle 5 Vehicle 6 31 Total commuting miles driven during the year 32 lotal other personal (noncommuting) miles driven .... 33 Total miles driven during the year. Add lines 3D through 37. 34 Was the vehicle available for personal use Yes No Yes No Yes No Yes No Yes No Yes No during off-duly hours?... 35 Was the vehicle uscd primarily by a more than 5% owner or related person?... 36 Is another vehicle available for personal use? Section C-Questions for Employers who provide Vehicles for Use by Their Employees Answer these questions to determine if you meet an exception to completing Section for vehicles used by employees who aren't more than 5% owners or related persons. See instructions. 37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your employees? Yes No 38 Do you maintain a written policy statement that prohibits personal use of vehides, except commuting, by your employees? See the Instructions for vehicles used by corporate officers, directors, or 1% or more owners ........ 39 Do you treat all use of vehicles by employees as personal use?...... 40 13o you provide more than five vehicles to your employees, obtain Information from your employees about the use of the vehicles, and retain the Information received? .... 41 Do you meet the requirements concerning qualified automobile demonstration use? See instructions........ Note: If your answer to 37, 38, 39, 40, or 41 is "Yes," don't complctc Scction B for the covered vehicles. Part VI Amortization (a) (b) (c) (d) (e) L (1) Description of costs Date amortization begins Amortizable amount Code section Amortization period or percentage Amortization for this year 42 Amortization of costs that begins during your 2019 tax year (see instructions): 43 Amortization of costs that began before your 2019 tax year ...... 44 Total. Add amounts in column (f). See the instructions for where to l'eport ... 44 Form 4562 (2019) Year 1 ANNUAL AUTOMOBILE DEPRECIATION LIMITATIONS Year of Use 2019 Limits 2018 Limits $18.100* $18,000* Year 2 16.100 16.000 Year 3 9,700 9,600 Year 4 (and subsequent 5,760 5,760 years until fully depreciated) *Additional bonus depreciation of $8.000 is included in this amount. TABLE 8.1 RECOVERY PERIODS FOR ASSETS PLACED IN SERVICE AFTER 1986 Recovery Period 3-year 5-year Recovery Method 200% declining balance 200% declining balance 7-year 200% declining balance 10-year 200% declining balance Assets ADR midpoint life of 4 years or less, excluding cars and light trucks. ADR midpoint life of more than 4 years but less than 10 years, cars and light trucks, office machinery, certain energy property, R&D property. computers, and certain equipment. ADR midpoint life of 10 years or more but less than 16 years and property without an ADR life (e.g., most business furniture and certain equipment). ADR midpoint life of 16 years or more but less than 20 years, including trees and vines. ADR midpoint life of 20 years or more but less than 25 years, including treatment plants and land improvements (sidewalks, roads, fences, and landscaping). ADR midpoint life of 25 years or more, other than real property with an ADR life of 27.5 years or longer and municipal sewers. Residential rental real estate, elevators, and escalators. Other real property purchased generally on or after May 13, 1993 (previously 31.5-year straight-line). 15-year 150% declining balance 20-year 150% declining balance 27.5-year 39-year Straight-line Straight-line TABLE 8.2 Accelerated Depreciation for Personal Property Assuming Half-Year Convention (For Property Placed in Service after December 31, 1986) 3-Year 5-Year 7-Year 10-Year 15-Year (200% DB) (200% DB) (200% DB) (200% DB) (150% DB) Recovery Year 20-Year (150% DB) 33.33 44.45 14.81 * 14.29 24.49 17.49 5.00 9.50 8.55 20.00 32.00 19.20 11.52 * 11.52 5.76 7.41 12.49 10.00 18.00 14.40 11.52 9.22 7.37 6.55 * 8.93 8.92 8.93 7.70 6.93 6.23 5.90 * 5.90 5.91 5.90 4.46 6.55 6.56 6.55 3.28 5.91 3.750 7.219 6.677 6.177 5.713 5.285 4.888 4.522 4.462 * 4.461 4.462 4.461 4.462 4.461 4.462 4.461 4.462 4.461 4.462 4.461 2.231 5.90 5.91 5.90 5.91 2.95 *Switch to straight-line depreciation. TABLE 8.3 Straight-Line Depreciation for Personal Property, Assuming Half-Year Convention* (For Property Placed in Service after December 31, 1986) Other Last Recovery % First Recovery Years Recovery Years Period Recovery Year Years % Year % 8 3-year 5-year 7-year 10-year 15-year 20-year 16.67 10.00 7.14 5.00 3.33 2.50 2-3 2-5 2-7 2-10 2-15 2-20 33.33 20.00 14.29 10.00 6.67 5.00 16.67 10.00 7.14 5.00 3.33 2.50 *The official table contains a separate row for each year. For ease of presentation, certain years are grouped together in this table. In some instances, this will cause a difference of 01 percent for the last digit when compared with the official table. TABLE 8.5 Straight-Line Depreciation for Real Property Assuming Mid-Month Convention* 27.5-Year Residential Real Property The applicable annual percentage is (use the column for the month in the first year the property is placed in service): Recovery Year(s) 218 19-27 3.485 3.636 3.637 1.970 0.000 2 3.182 3.636 3.637 2.273 0.000 3 2.879 3.636 3.637 2.576 0.000 4 2.576 3.636 3.637 2.879 0.000 5 2.273 3.636 3.637 3.182 0.000 6 1.970 3.636 3.637 3.485 0.000 7 1.667 3.636 3.637 3.636 0.152 8 9 1.364 1.061 3.636 3.636 3.637 3.637 3.6363.636 0.455 0.758 10 0.758 3.636 3.637 3.636 1.061 11 0.455 3.636 3.637 3.636 1.364 12 0.152 3.636 3.637 3.636 1.667 39-Year Nonresidential Real Property The applicable annual percentage is (use the column for the month in the first year the property is placed in service): Recovery Year(s) 1 12 2.461 2.564 0.107 3 2.033 2.564 0.535 2.247 2.564 0.321 4 5 1.819 1.605 2.564 2.564 0.7490.963 6 1.391 2.564 1.177 7 1.177 2.564 1.391 8 0.963 2.564 1.605 9 10 0.7490.535 2.564 2.564 1.819 2.033 239 40 11 0.321 2.564 2.247 0.107 2.564 2.461 * The official tables contain a separate row for each year. For ease of presentation, certain years are grouped together in these two tables. In some instances, this will produce a difference of .001 percent when compared with the official tables. Problem 8-11 Modified Accelerated Cost Recovery System (MACRS), Listed Property, Limitation on Depreciation of Luxury Automobiles (LO 8.2, 8.4, 8.5) During 2019, Pepe Guardio purchases the following property for use in his calendar year and manufacturing business: Item Date Acquired Cost Manufacturing equipment (7 year) June 2 $10,000 Ollice Turniture Seplerriber 15 6,000 Office computer November 18 2,000 Passenger automobile (used 90 percent for business) May 31 541,000 Warehouse June 23 Building 165,000 Land 135,000 Pepe uses the accelerated depreciation method under MACRS, if available, and does not make the election to expense or take a bonus depreciation. Use Form 1562 to report Pepe's depreciation expense for 2019. Enter all amounts as positive numbers. If required, round to the nearest dollar. If an amount is zero, enter "0". Click on the following links to access: Depreciation tables Annual automobile depreciation limitations Table 8.1: Recovery Periods for Assets Placed in Service After 1986. OMB No. 1545 0172 Depreciation and Amortization Form 4562 (Including Information on Listed Property) 2019 Department of the Treasury Internal Revenue Service (99) Attach to your tax return. Attachment Go to www.lrs.gov/Form4562 for Instructions and the latest Information. Sequence No. 179 Name(s) shown an leburn Business or activity to which this form relates Identifying number Pepe Guardio Manufacturing Part I Election To Expense Certain Property Under Section 179 Note: If you have any listed property, complete Part V before you complete Part I. 1 Maxirriurri artioun (see instruclionis)........ 2 Total cost of section 179 property placed in service (see instructions).... 3 Threshold cost of section 179 property before reduction in limitation (see instructions) ........... 4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter-O-................... 5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter-O-. If married filing separately, see instructions. (a) Descriplion of properly (b) Cost (business use only) (c) Clected cost 26- |||-|-|-|-|- 7 Listed property. Enter the amount frorri linc 29 ........... 8 Total clected cost of section 179 property. Add amounts in column (c), lines 6 and 7............. 9 Tentative deduction. Enter the smaller of line 5 or line 8...... 10 Carryover of disallowed deduction from line 13 of your 2018 Form 4562........... 11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5. See instructions 12 Section 179 cxpcnsc deduction. Add lines 9 and 10, but don't enter more than line 11 .......... 13 Carryover of disallowed deduction to 2020. Add lincs 9 and 10, less line 12 .........." Note: Don't use Part II or Part III below for listed property. Instead, use Part V. Part II Special Depreciation Allowance and Other Depreciation (Don't include listed property. Scc instructions.) 14 Special depreciation allowance for qualified property (other than listed property) placed in service during the tax year. See instructions ..... 15 Property subject to section 168(X(1) election .... 16 Other depreciation (including ACRS) ............ Part III MACRS Depreciation (Don't Include listed property. See Instructions.) Section A 17 MACRS Seductions for assets placed in service in tax years beginning before 2019..... .. 18 If you are electing to group any assets placed in service during the tax year into one or more general asset accounts, check here Section B-Assets Placed in Service During 2019 Tax Year Using the General Depreciation System (a) Classification of property (b) Month and year placed in service (c) Basis for depreciation (business/investment use only see instructions) (d) Recovery period (e) Convention 19a 3-year property (f) Method (9) Depredation deduction b 5-year property 5 yrs. HY 200 DB 2,000 400 c7-year property 7 yrs. HY 200 DB 16,000 6,5/3 d 11-year property e 15-year property f 20-year property g 25-year property h Residential rental property 25 yrs. 27.5 yrs. 27.5 yrs. MM i Nonresidential rcal 06/19 39 yrs. MM 165.000 2.295 properly MM Section C-Assets Placed in Service During 2019 Tax Year Using the Alternative Depreciation System 20a Class lile 12 year c30-year d 40-year Part IV Summary (Scc instructions.) 12 yrs. 30 yrs. 40 yrs. MMS/L MM S /L 21 I Isted property. Enter amount from line 28 ......... 9,090 22 Total. Add arrounts (rorri line 12. lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here and on the appropriate lines of your return. Partnerships and S corporations see instructions... 22 18,358 For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs ...... ............................................ For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12906N Form 4562 (2019) 23 Form 1562 (2019) Page 2 Part V Listed Property (include automobiles, certain other vehicles, certain aircraft, and property used for entertainment, recreation, or amusement. Note: For any vehicle for which you are using the standard mileage rate of deducting lease expense, complele only 24a, 241, volumns (a) through (c) of Section A, all of Section B, and Seclion C if applicable. Section A-Depreciation and Other Information (Caution: See the instructions for imits for passenger automobiles.) 24a Do you have evidence to support the business/investment use claimed? Yes No 24b If "Yes,' is the evidence written? Yes No (a) (c) (e) (1) (g) (h) (0) (b) Method/ Convention 25 Depreciation deduction Type of property (list Date placed in service Business/ investrrient use percentage Cost or other basis Basis for depreciation Recovery period vehicles first) (business/ investment use only) 25 Special depreciation allowance for qualified listed property placed in service during the tax year and used more than 50% in a qualified business use. See instructions ........... 26 Property used more than 50% in a qualified business USC Elected section 179 cost Passenger automobile 05/19 5 yrs. HY 54,000 48,600 9,090 27 Property used 50% or less in a qualified business use: SAL S/L 28 Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 ........ 28 9.090 29 Add amounts in column (), line 26. Enter here and on line 7, page 1 ........................ Section B-Information on Use of Vehicles Complete this section for vehicles used by a sole proprietor, partner, or other more than 5% owner,' or related person. If you provided vehicles to your employees, first answer the questions in Section to see if you meet. an exception to completing this section for those vehicles, (a) (b) (c) (d) (e) 30 Total business/investment miles driven during the year (don't include commuting miles). Vehicle 1 Vchiclc 2 Vehicle 3 Vehicle 4 Vchicle 5 Vehicle 6 31 Total commuting miles driven during the year 32 lotal other personal (noncommuting) miles driven .... 33 Total miles driven during the year. Add lines 3D through 37. 34 Was the vehicle available for personal use Yes No Yes No Yes No Yes No Yes No Yes No during off-duly hours?... 35 Was the vehicle uscd primarily by a more than 5% owner or related person?... 36 Is another vehicle available for personal use? Section C-Questions for Employers who provide Vehicles for Use by Their Employees Answer these questions to determine if you meet an exception to completing Section for vehicles used by employees who aren't more than 5% owners or related persons. See instructions. 37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your employees? Yes No 38 Do you maintain a written policy statement that prohibits personal use of vehides, except commuting, by your employees? See the Instructions for vehicles used by corporate officers, directors, or 1% or more owners ........ 39 Do you treat all use of vehicles by employees as personal use?...... 40 13o you provide more than five vehicles to your employees, obtain Information from your employees about the use of the vehicles, and retain the Information received? .... 41 Do you meet the requirements concerning qualified automobile demonstration use? See instructions........ Note: If your answer to 37, 38, 39, 40, or 41 is "Yes," don't complctc Scction B for the covered vehicles. Part VI Amortization (a) (b) (c) (d) (e) L (1) Description of costs Date amortization begins Amortizable amount Code section Amortization period or percentage Amortization for this year 42 Amortization of costs that begins during your 2019 tax year (see instructions): 43 Amortization of costs that began before your 2019 tax year ...... 44 Total. Add amounts in column (f). See the instructions for where to l'eport ... 44 Form 4562 (2019) Year 1 ANNUAL AUTOMOBILE DEPRECIATION LIMITATIONS Year of Use 2019 Limits 2018 Limits $18.100* $18,000* Year 2 16.100 16.000 Year 3 9,700 9,600 Year 4 (and subsequent 5,760 5,760 years until fully depreciated) *Additional bonus depreciation of $8.000 is included in this amount. TABLE 8.1 RECOVERY PERIODS FOR ASSETS PLACED IN SERVICE AFTER 1986 Recovery Period 3-year 5-year Recovery Method 200% declining balance 200% declining balance 7-year 200% declining balance 10-year 200% declining balance Assets ADR midpoint life of 4 years or less, excluding cars and light trucks. ADR midpoint life of more than 4 years but less than 10 years, cars and light trucks, office machinery, certain energy property, R&D property. computers, and certain equipment. ADR midpoint life of 10 years or more but less than 16 years and property without an ADR life (e.g., most business furniture and certain equipment). ADR midpoint life of 16 years or more but less than 20 years, including trees and vines. ADR midpoint life of 20 years or more but less than 25 years, including treatment plants and land improvements (sidewalks, roads, fences, and landscaping). ADR midpoint life of 25 years or more, other than real property with an ADR life of 27.5 years or longer and municipal sewers. Residential rental real estate, elevators, and escalators. Other real property purchased generally on or after May 13, 1993 (previously 31.5-year straight-line). 15-year 150% declining balance 20-year 150% declining balance 27.5-year 39-year Straight-line Straight-line TABLE 8.2 Accelerated Depreciation for Personal Property Assuming Half-Year Convention (For Property Placed in Service after December 31, 1986) 3-Year 5-Year 7-Year 10-Year 15-Year (200% DB) (200% DB) (200% DB) (200% DB) (150% DB) Recovery Year 20-Year (150% DB) 33.33 44.45 14.81 * 14.29 24.49 17.49 5.00 9.50 8.55 20.00 32.00 19.20 11.52 * 11.52 5.76 7.41 12.49 10.00 18.00 14.40 11.52 9.22 7.37 6.55 * 8.93 8.92 8.93 7.70 6.93 6.23 5.90 * 5.90 5.91 5.90 4.46 6.55 6.56 6.55 3.28 5.91 3.750 7.219 6.677 6.177 5.713 5.285 4.888 4.522 4.462 * 4.461 4.462 4.461 4.462 4.461 4.462 4.461 4.462 4.461 4.462 4.461 2.231 5.90 5.91 5.90 5.91 2.95 *Switch to straight-line depreciation. TABLE 8.3 Straight-Line Depreciation for Personal Property, Assuming Half-Year Convention* (For Property Placed in Service after December 31, 1986) Other Last Recovery % First Recovery Years Recovery Years Period Recovery Year Years % Year % 8 3-year 5-year 7-year 10-year 15-year 20-year 16.67 10.00 7.14 5.00 3.33 2.50 2-3 2-5 2-7 2-10 2-15 2-20 33.33 20.00 14.29 10.00 6.67 5.00 16.67 10.00 7.14 5.00 3.33 2.50 *The official table contains a separate row for each year. For ease of presentation, certain years are grouped together in this table. In some instances, this will cause a difference of 01 percent for the last digit when compared with the official table. TABLE 8.5 Straight-Line Depreciation for Real Property Assuming Mid-Month Convention* 27.5-Year Residential Real Property The applicable annual percentage is (use the column for the month in the first year the property is placed in service): Recovery Year(s) 218 19-27 3.485 3.636 3.637 1.970 0.000 2 3.182 3.636 3.637 2.273 0.000 3 2.879 3.636 3.637 2.576 0.000 4 2.576 3.636 3.637 2.879 0.000 5 2.273 3.636 3.637 3.182 0.000 6 1.970 3.636 3.637 3.485 0.000 7 1.667 3.636 3.637 3.636 0.152 8 9 1.364 1.061 3.636 3.636 3.637 3.637 3.6363.636 0.455 0.758 10 0.758 3.636 3.637 3.636 1.061 11 0.455 3.636 3.637 3.636 1.364 12 0.152 3.636 3.637 3.636 1.667 39-Year Nonresidential Real Property The applicable annual percentage is (use the column for the month in the first year the property is placed in service): Recovery Year(s) 1 12 2.461 2.564 0.107 3 2.033 2.564 0.535 2.247 2.564 0.321 4 5 1.819 1.605 2.564 2.564 0.7490.963 6 1.391 2.564 1.177 7 1.177 2.564 1.391 8 0.963 2.564 1.605 9 10 0.7490.535 2.564 2.564 1.819 2.033 239 40 11 0.321 2.564 2.247 0.107 2.564 2.461 * The official tables contain a separate row for each year. For ease of presentation, certain years are grouped together in these two tables. In some instances, this will produce a difference of .001 percent when compared with the official tables