Please refer to IRS Publication 946

2. In plain English, explain how depreciation was calculated for years 1-3.

3. In plain English, explain how depreciation was calculating for years 4-6 (Hint: See MACRS4 solution, end-of-year basis for year 3; divide by 5, but you must explain why you divided by 5).

4. Additional comments (optional):

Table A-1. 3-, 5-, 7-, 10-, 15-, and 20-Year Property Half-Year Convention Depreciation rate for recovery period 3-year 5-year 7-year 10-year 15-year Year 20-year 33.33% 44.45 14.81 7.41 20.00% 32.00 19.20 11.52 11.52 14.29% 24.49 17.49 12.49 8.93 10.00% 18.00 14.40 11.52 9.22 5.00% 9.50 8.55 7.70 6.93 3.750% 7.219 6.677 6.177 5.713 ovo o AWN 5.76 8.92 8.93 4.46 7.37 6.55 6.55 6.56 6.55 6.23 5.90 5.90 5.91 5.90 5.285 4.888 4.522 4.462 4.461 3.28 5.91 5.90 5.91 5.90 5.91 4.462 4.461 4.462 4.461 4.462 2.95 4.461 oso a 4.462 4.461 4.462 4.461 2.231