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

$133\%20\%14\%10\%$

$245\%32\%25\%18\%$

$315\%19\%18\%14\%$

$47\%12\%12\%12\%$

$512\%9\%9\%$

$65\%9\%8\%$

$79\%7\%$

$84\%6\%$

$96\%$

$106\%$

$114\%$

Totals $100\%100\%100\%100\%$