Now it is a full question. Had trouble attaching all papers to the question board. Sorry.....Thanks, Jen
MACRS DEPRECIATION For Property Placed in Service After December 31, 1986 5-Year Personal Property MACRS OPTIONAL STRAIGHT LINE (Includes Listed Property Used (Includes Listed Property NOT Used More Than 50% for Business) More Than 50% for Business) Half-Year Mid-Quarter Convention Half-Year Mid-Quarter Convention Convention Quarter in Which Acquired Year Convention Quarter in Which Acquired 12 1 2 3 4 Year 20.00% 35.00% 25.00% 15.00% 5.00% 17.5% 2.5% 7.5% 2.5% 32.00 26,00 30.00 34.00 38.00 20.0 20.0 20.0 20.0 3 - 19,20 15.60 18.00 20.40 22.80 20.0 20.0 20.0 20.0 11.52 11.01 11.37 12.24 13.68 20.0 20.0 20.0 20.0 5 --- 11.52 11.01 11.37 11.30 10.94 20.0 20.0 20.0 20.0 6 - 5.76 1.38 4.26 7.06 6 -- - 2.5 12.5 17.5 These percentages incorporate the switch from 200% Declining- Balance to Straight Line when Straight Line yields a larger deduction. NOTE: For early disposition, multiply the depreciation obtained from these tables by 1/2 for the half-year convention 7-Year Personal Property MACRS OPTIONAL STRAIGHT LINE Half-Year Mid-Quarter Convention Half-Year Mid-Quarter Convention Year Convention Quarter in Which Acquired 1 Year Convention Quarter in Which Acquired 9.58 7.5 2 1.79% 14.29 14.28 14.29 14.28 14.29% 25.00% 17.85% 10.71% 3.57% 7.14% 12.50% 8.93% 5.36% 24.49 21.43 23.47 25.51 27,55 14.29 14.29 14.29 14.29 17.49 15.31 16.76 18.22 19.68 14.29 14.28 14.28 14.28 12.49 10.93 11,97 13.02 14.06 14.28 14.29 14.29 14.29 8.93 8.75 8.87 9.30 10.04 14.29 14.28 14.28 14.28 8.92 8.74 8.87 8.85 8.73 14.28 14.29 14.29 14.29 8.75 8.87 8.86 14.29 14.28 14,28 14.28 8 - 4.46 1.09 3 .34 5.53 7.64 8 - 7.14 1.79 5.36 These percentages incorporate the switch from 200% Declining- Balance to Straight Line when Straight Line yields a larger deduction. NOTE: For early disposition, multiply the depreciation obtained from these tables by 1/2 for the half-year convention. 14.29 8.93 8.73 14.28 12,50 MACRS DEPRECIATION For Property Placed in Service After December 31, 1986 5-Year Personal Property MACRS OPTIONAL STRAIGHT LINE (Includes Listed Property Used (Includes Listed Property NOT Used More Than 50% for Business) More Than 50% for Business) Half-Year Mid-Quarter Convention Half-Year Mid-Quarter Convention Convention Quarter in Which Acquired Year Convention Quarter in Which Acquired 12 1 2 3 4 Year 20.00% 35.00% 25.00% 15.00% 5.00% 17.5% 2.5% 7.5% 2.5% 32.00 26,00 30.00 34.00 38.00 20.0 20.0 20.0 20.0 3 - 19,20 15.60 18.00 20.40 22.80 20.0 20.0 20.0 20.0 11.52 11.01 11.37 12.24 13.68 20.0 20.0 20.0 20.0 5 --- 11.52 11.01 11.37 11.30 10.94 20.0 20.0 20.0 20.0 6 - 5.76 1.38 4.26 7.06 6 -- - 2.5 12.5 17.5 These percentages incorporate the switch from 200% Declining- Balance to Straight Line when Straight Line yields a larger deduction. NOTE: For early disposition, multiply the depreciation obtained from these tables by 1/2 for the half-year convention 7-Year Personal Property MACRS OPTIONAL STRAIGHT LINE Half-Year Mid-Quarter Convention Half-Year Mid-Quarter Convention Year Convention Quarter in Which Acquired 1 Year Convention Quarter in Which Acquired 9.58 7.5 2 1.79% 14.29 14.28 14.29 14.28 14.29% 25.00% 17.85% 10.71% 3.57% 7.14% 12.50% 8.93% 5.36% 24.49 21.43 23.47 25.51 27,55 14.29 14.29 14.29 14.29 17.49 15.31 16.76 18.22 19.68 14.29 14.28 14.28 14.28 12.49 10.93 11,97 13.02 14.06 14.28 14.29 14.29 14.29 8.93 8.75 8.87 9.30 10.04 14.29 14.28 14.28 14.28 8.92 8.74 8.87 8.85 8.73 14.28 14.29 14.29 14.29 8.75 8.87 8.86 14.29 14.28 14,28 14.28 8 - 4.46 1.09 3 .34 5.53 7.64 8 - 7.14 1.79 5.36 These percentages incorporate the switch from 200% Declining- Balance to Straight Line when Straight Line yields a larger deduction. NOTE: For early disposition, multiply the depreciation obtained from these tables by 1/2 for the half-year convention. 14.29 8.93 8.73 14.28 12,50
