TABLE 1 MACRS Half-Year Convention Depreciation Rate for Recovery Period Year | 3-year | 5-year | 7-year | 10-year | 15-year | 20-year 33.33 20.00 14.29 10.00 5.00 3.750 44.45 32.00 24.49 18.00 9.50 7.219 14.81 19.20 17.49 14.40 8.55 6.677 7.41 11.52 12.49 11.52 7.70 6.177 11.52 8.93 9.22 6.93 5.713 5.6 8.92 7.37 6.23 5.285 8.93 6.55 5.90 4.888 4.46 6.55 5.90 4.522 6.56 5.91 4.462 6.55 5.90 4.461 3.28 5.91 4.462 5.90 4.461 5.91 4.462 14 5.90 4.461 15 5.91 4.462 2.95 4.461 4.462 4.461 4.462 4.461 2.231 1234567890 m2 888 TABLE 1 MACRS Half-Year Convention Depreciation Rate for Recovery Period Year | 3-year | 5-year | 7-year | 10-year | 15-year | 20-year 33.33 20.00 14.29 10.00 5.00 3.750 44.45 32.00 24.49 18.00 9.50 7.219 14.81 19.20 17.49 14.40 8.55 6.677 7.41 11.52 12.49 11.52 7.70 6.177 11.52 8.93 9.22 6.93 5.713 5.6 8.92 7.37 6.23 5.285 8.93 6.55 5.90 4.888 4.46 6.55 5.90 4.522 6.56 5.91 4.462 6.55 5.90 4.461 3.28 5.91 4.462 5.90 4.461 5.91 4.462 14 5.90 4.461 15 5.91 4.462 2.95 4.461 4.462 4.461 4.462 4.461 2.231 1234567890 m2 888