Modified Accelerated Cost Recovery Schedule Class of Investment 3-Year 5-Year 7-Year 10-Year Ownership Year 1 33.33% 44.45% 14.81% 7.41% o 600 NoaWN 20.00% 32.00% 19.20% 11.52% 11.52% 5.76% 14.29% 24.49% 17.49% 12.49% 8.93% 8.92% 8.93% 4.46% 10.00% 18.00% 14.40% 11.52% 9.22% 7.37% 6.55% 6.55% 6.56% 6.55% 3.28% 100.00% 10 11 100.00% 100.00% 100.00% Example: If equipment, with a depreciable value of $100,000, is in the 7-Year class of investment, then the first year depreciation expense is $14,290. The second year depreciation expense is $24,490 and so on