Rounded Depreciation Percentages by Recovery Year Using MACRS for

First Four Property Classes

Percentage by recovery year*

Recovery year 3 years 5 years 7 years 10 years

1 33% 20% 14% 10%

2 45% 32% 25% 18%

3 15% 19% 18% 14%

4 7% 12% 12% 12%

5 12% 9% 9%

6 5% 9% 8%

7 9% 7%

8 4% 6%

9 6%

10 6%

11 4%

Totals 100% 100% 100% 100%

The annual depreciation expense for year 1 will be $

The annual depreciation expense for year 2 will be $

The annual depreciation expense for year 3 will be $

The annual depreciation expense for year 4 will be $

The annual depreciation expense for year 5 will be $

The annual depreciation expense for year 6 will be $

All the information is there.