MACRS Fixed Annual Expense Percentages by Recovery Class Year 3-Year 5-Year 7-Year 10-Year 15-Year 1 33.33% 20.00% 14.29% 10.00% 5.00% 23 2 44.45% 32.00% 24.49% 18.00% 9.50% 3 14.81% 19.20% 17.49% 14.40% 8.55% 456 4 7.41% 11.52% 12.49% 11.52% 7.70% 5 6 11.52% 8.93% 9.22% 6.93% 5.76% 8.93% 7.37% 6.23% 7 8.93% 6.55% 5.90% 8 4.45% 6.55% 5.90% 6.56% 5.91% 6.55% 5.90% 9 10 11 12 13 14 15 16 3.28% 5.91% 5.90% 5.91% 5.90% 5.91% 2.95%