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Table 1 MACRS Half-Year Convention 7 Depreciation Rate for Recovery Period 3-Year 5-Year 7-Year 10-Year 15-Year 20-Year Year 1 33.33% 20.00% 14.29% 10.00% 5.00% 3.750% Year 2 4 4.45 32.00 24.49 18.00 9.50 17.219 Year 3 14.81 | 19.20 17.49 14.40 8.55 6.677 Year 4 7 .41 11.52 12.49 11.52 7.70 6.177 Year 5 11.52 8.93 9 .22 6.93 5.713 Year 6 5.76 | 8.92 7.37 6 .23 5.285 Year 8 .936 .555 .90 | 4.888 Year 8 4.466.555.90 4.522 Year 9 6.56 5.91 4.462 Year 10 6 .55 5.90 4.461 Year 11 3.28 5.91 4.462 Year 12 5.90 4.461 Year 13 5.91 4.462 Year 14 5.90 4.461 Year 15 5.91 4.462 Year 16 2.95 4.461 Year 17 4.462 Year 18 4.461 Year 19 4.462 Year 20 4.461 Year 21 2.231 TABLE MACES Midland Convention for properly placed or serwice during the first quarter Depreciation Rate for Recovery Period 5-Year 7 Year Year 1 35.00% 25.00 Year 2 26.00 21.43 Year 3 15.60 1531 Year 4 11.01 10.93 Year 5111018.75 Year 6 138 8.74 Yeur 71 8 .75 Years 1.09 TABLE 26 MACRS Mid-Quarter Convention: For property placed in service during the second quarter Depreciation Rate for Recovery Periode 5.Year 7. Year Year 1 25.00 17 85 Yeur 2 30.00 21.47 Year 3 18.00 16.76 Year 4 3 11.97 Year 11:37 8.87 Year 6 4. 268 .57 Year 7 887 Year TABLE 2 MACRS Mid-Quarter Conventions service during the third quarter Depreciation Rate for Recovery Period 5 Year17 Year Year 1 15.00 10.71 Year 2 140255 Year 3 20.40 18.22 Year 4 12 2413.02 Year 5 13090 Har HRS Year TABLE 28 MACRS-Mid Quarter Conventions for property placed in service during the fourth Depreciation Rate for Recovery Period 7. Year Year 5. 00 3 57 Month Moth 10 Month 12 Months Month Property Placed in Service Month 1 Month 2 Month 3 Month 4 Month Month 6 Month 7 Month 8 Month 9 Yer ARSE 3.1624 2.8794 | 25766 22734 1.9709 1.667 1.3649 1.0619 0.7589 O ASSE 0.152 3.6363 .6363.6363 .6363.6363 .6363.636 3.636 3.636 3.6363.636 3.636 Year 3.827363738373.837 3.6373837 3.63636363636363636 3.636 Year 3.63636363.6363.6363.63636363.637 3.6373.6373837 3.637 3.637 Year 3.6373.6373.637 3.637 3.637 3.637 3.6363.6363.6363636 3.636 3.636 Year 36363636363636363636363636373.6373.637 3.6373.6373637 Ye36373837 3.637383736373,6373.636 3.626 2.636363636363636 Year 3.636363636363.6363.6363.6363.6373.637 3.6373.6373.6373.637 Year 3.637 3.63736373837 3.637 3.6373.63636363636363636363636 Year 3.63636363.63636363.63636363.637 3.637 637 3.6373.6373837 ve 3.63736973.6373837 3.6373.6372.6363636363636363.636 3.636 3.63636363.636363636363.6363.637 .637 3.6373.637 3.637 3.637 3.6373 .6373.6373.637 3.6373.637 3.6363.6363.636 1.636 3.6.363.636 3.6363.636 3.6363.6363.636 3.636 3.6373.637 3.637 3.637 3.6373.637 3.637 3.67 3.637 3.637 3.837 3.637 3.63636363.636 3.636 1 3.636 3.63636363636363636363.636 3.6373.637 3.637 3.637 3.637 243736373.6373.6373.6373.63736363636363636363 3.636 Yes 3.63636363.6363.63636363.63616373.6373.6373.6373 Ya 147 148736373.63716726736363636363636 3.636 3.63636363636 3.636 3.636 1.636 3.67 3.6.37 3.837 3.637 3637 1.97 3.2732.576 2x79 3.182 3.4353636363636363636 36.16 Year 0.1820.45 0.7581.0011.364 1667 3636 ULIULUW A ... 5 banner 3174 3.174 2174 3.174 3.174 RLE 4 Nonresidentiel Real Property Mid Month Convention Str serviee before May 13, 1993) Month Property Month Math Month 3 Month MASIMAMO Math Moh Moh 10 M11 Month 12 3042 2.778 2513 2.249% TOR T AS 1.19 0.92660 661 0339710.1126 Year 2- 731753 1753.175 3.1753.175 3.175 .175131753.17534175 3.75 315 32175 175 Years 3.175 21741 3.175 3.174 13.175 176 1125 1353.1751 1753.1753.175 Year 9 3 1743.175 13.174 3.194 3175113.174 3 .175 1.174 175 1743.175 Year 10 1 3.175 1 3.175 13.125 1.1743.125 3 174 13.1753.1741.125317 Year 113.1741 3.175 13.174 3.175 2174 3.175 3.174 3.175 3.174 175 1743.175 You 121 3 .175 3.174 3.1751 3.175 13.174 3.175 13.1743175 3.1143 .175 176 Year 133.174 3.175 174 13.175 3.174 3,1753 .174 3.1753 174 1175 Year 113.175 13:174 3.175 1 3274 3.175 3.175 3.1743.1753 174 3.1753 .174 Year 153 .174 3.1751 3.174 .125 3.1743.1753.1743.175 3.1743.175 Year 1653.1751317431751 3.174 3.175 3.1753.17413.175 13.17431751 3.174 Year 1731741 3175 13.17413.175 13.174 1.175 1.174 3.175 1 3 .174 175 ear 181 3.175 3.1753 174 3.175 3.17513 .174 3.175 3,174 1 751 114 3174 3.1751 3.178 3.175 175 3.174 3.175 3.174 3.175 3.125 3.174 31753 17 3.175 3.174 3.175 174 175 314 3.175 3.1743 .175 124 3.1753 .174 3.175 1.174 175 174 3.175 3.1751 3.174 3.175 3.174 3.175 3.174 3.175 0174 32178 3:1746 1 3 .175 301743 .175 3 .174- 3115 3174 1.1751 3.174 175 3.175 3.175 31743.1253.174 13.1751 3.174 3.175 .1743 .1751 3.17 Year 25213.174 3.1743.1753.1743.1753.1741.1753.1743.17521TE 3.175 Year 26 3.175 3.174 3.175 3.175 174 175 1.174 317 3.175 5 Year 271 3.174 3.174 3.175 3.174 176 3.74 175 3.175 3.174 175 Year 28 1 3.1733 .175 1.174 1741 1751171117 3.175 3.174 13.175 1.175 3.174 .176 .15 Year 293.174 1 3.174 .14 3.175 121174 1753.174 20141175 Year 2013.175 3.174 3.175 2175 3.174 175 .175 174 Year 313 1.1741 .174 3.175 3.175 3.176 1174 175 13.174 Year 32 1720 2778 1984 2.349 0. 56 9261 1.1901455 Year 13 3.175 3.175 TABLE 5 No residential Real Property Mid Month Convention Straight Line--39 Years (for sets placed in service en or her May 13, 1993) Month Property Maced in Service Month 1 Month 2 Month 3 Month 4 Month 3 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Year 1 2461522475 2.0339 1.81991.6051139191.177 0.96390.7499 0.535403215 0.107% Year 2-3925642564 12.564 256425642564L 2.5642564256425642.5642.564 Year 400.107 10.32110.535 10.7490.963 1177199116051819202347 2.461 DLOWAR U bannerweb cau O CAU Canvas Search Opening Seved Help Save Required information (The following information applies to the questions displayed below.) At the beginning of the year, Anna began a calendar-year business and placed in service the following assets during the year: Asset Computers office desks Machinery office building Date Aequired 1/30 2/15 7/25 8/13 Cost Basis $ 29,500 $ 33,500 $ 76,500 $ 402,000 Assuming Anna does not elect 5179 expensing and elects not to use bonus depreciation, answer the following questions: (Use MACRS Table 1. Table 2. Table 3. Table 4 and Table 5.) (Do not round Intermediate calculations. Round your final answers to the nearest whole dollar amount.) a. What is Anna's year 1 cost recovery for each asset? Asset Cost Recovery Computer equipment Furniture Pickup truck Commercial building Total SO 2 of 13 Next > Required information (The following information applies to the questions displayed below.) At the beginning of the year, Anna began a calendar-year business and placed in service the following assets during the year: Asset Computers Office desks Machinery Office building Date Acquired 1/30 2/15 7/25 8/13 Cost Bagis $ 29,500 $ 33,500 $ 76,500 $ 402,000 Assuming Anna does not elect 5179 expensing and elects not to use bonus depreciation, answer the following questions: (Use MACRS Table 1. Table 2. Table 3. Table 4 and Table 5.) (Do not round Intermediate calculations. Round your final answers to the nearest whole dollar amount.) b. What is Anna's year 2 cost recovery for each asset? Cost Recovery 13 Next >