Table 1 MACRS Half-Year Convention Year 1 Year Depreciation Rate for Recovery Period 3-Year 5. Year 7-Year 10-Year 15-Year 33.33% 20.00% 14.29% 10.00% 5.00% 4443 32.00 24.49 18.00 9.50 1481 19.20 17.49 14.40 8.55 7.41 11 52 12.49 11.52 7.70 11.52 8.93 9.22 6.93 5.76 8.92 7.37 6.23 8.93 6,55 5.90 4.46 6.55 5.90 20-Year 3.750% 7.219 6.677 6.177 5.713 Year 3 Year 4 Year 3 5.285 4.888 4.522 4.462 4.461 6.56 Year 6 Year 7 Year 8 Year 9 Year 10 Year 11 Year 12 Year 13 Year 14 5.91 6.55 5.90 5.91 3.28 4.462 5.90 5.91 5.90 5.91 2.95 4.461 4.462 4.461 4.462 4.461 Year 15 Year 16 Year 17 Year 18 Year 19 Year 20 Year 21 4.462 4.461 4.462 4.461 2.231 TABLE 2 MACRS Mod Quarter Convention: For property placed in service during the first quarter Depreciation Rate for Recovery Period 5-Year 7-Year Year! 35.00% 25.00% Year 2 26.00 21.43 Year) 15.60 1531 Year 4 11.01 10.93 Year 3 11.01 8.75 Year 6 1.38 8.74 Year 8.75 Years 1.09 TABLE 26 MACRS MG Quarter Convention: For propere placed in terke choring the second quarter Depreciation Rate for Recovery Period S-Year 7-Year Sear1 35.00% 17.85% 30.00 23.47 Year 3 18.00 16.76 Year 4 1137 11.97 Year 5 11:37 8.87 Sear6 426 187 8.87 Year 8 3.34 TABLE 2 MACRS Mid Quarter Convention: Fer property placed nedom thakord quarter Depreciation Rate for Recovery Period 3-Year 7-Year Year 1 15.00% 10.715 Year 2 25.51 Sear 20.40 18.22 12.24 13.02 Years 11.30 9:30 Year 6 706 Year 1 156 Years 3.53 TABLE 24 MACRS-MG Quarur Cove: For property placed in service cering i form Depreciation Rate fer Recovery Period 5. Sear 1-Year Ver 331 Year 2 3800 Year 3 22.80 1961 Years Year 10.94 9.51 10.04 17 Years 1.73 1.64 3.656 TABLE Residential Rental Property Mid Meath Curent Straight Li-37.5 Year Month Property Placed in Service Mooth 1 Month: Month Meath Meath Months 6 Month 7 Mouth Month 9 Month 10 Month 11 Month 12 3:45 Year 1 3.18 2819468761 9739 970% 1.67% 1.364% 1.061% 0.758% 0.455% 0.1524 3.636 3,816 3.636 Year-9 3616 3.836 3.636 3.636 3.636 3.636 3.636 3.636 3.636 Year 10 1637 3.637 3.67 3637 369 361 3.636 3.636 3,636 3636 3.636 3.636 Year 1 9.636 3.615 3.636 3.636 3636 3636 3657 3.637 3.637 3,637 3637 3.637 Year 13 3.637 3.637 3637 361 3.632 3636 3.636 3.636 3.636 3.636 3.636 Year 13 3636 3.636 3.636 3636 3.656 3.636 3,637 3637 3.637 3.637 3.637 Year 14 3.637 3.837 3.837 3.632 3.67 365 1676 3636 3.636 3.636 3.636 3636 Year 15 3636 3636 3.636 3636 3.656 3636 3.631 3.637 3.637 3.637 3.637 3637 Year 16 1637 3.637 1.637 3.632 3.637 3.632 3.636 3.636 3.636 3.636 3636 Year 19 3636 3615 3.636 3.636 3836 3.636 3.637 3.637 3.637 3.637 3.637 3 633 Years 3.697 3.63 3,637 3.637 3.637 3,652 1636 3.636 3.636 3.636 3.636 3.636 Year 19 186 3.636 3.636 3.635 3536 3.636 3,637 3637 3,637 3,637 3.637 Year 20 3.637 3.637 3837 3631 3,637 3.636 3.636 3636 3.656 3.636 1636 Year 21 3.636 3.636 3.636 3.616 3.636 3.652 3.637 3.657 3637 3.637 3.632 3.63 3.637 3.637 3837 3.691 3.637 3636 3.616 3.636 3636 3.636 Ver 3.616 3.636 3636 1,636 3636 3.636 3637 3632 3.67 3.637 3637 5617 3.637 3.631 3.637 3697 3.636 3.636 25 3.636 3.636 3.636 3636 3.636 1.636 3676 3637 Www 3.637 3,637 3.617 3.632 3,637 3637 3837 367 3.617 3.636 3.636 3.636 3.636 3.836 3.676 3.616 3.636 3.610 3.657 192 3.637 2273 3.632 3.632 2.575 2879 3.100 3.632 3.483 3.616 3.636 3.636 3.636 3.636 0152 0455 0.758 1061 1364 1667 3.637 3.636 361 9195 3636 3.636 361 3.636 3.633 3636 3.174 3.125 TABLE 4 Nonresidential Real Property Md. Month Convention Straight line 31.5 Years for assets placed in service before May 13, 1993) Month Property Placed in Service Mouth Month 2 Month 3 Month 4 Month 5 Month 6 Month Months Month 9 Month 10 Month 11 Month 12 Year 1 3.04294 2.778% 2513% 2.249% 1984% 1.7209 2.4558 1.190 0.926% 0.661% 0.397% 0.1324 Year 2.7 3.175 3.175 3.175 3.195 3.173 3.175 3175 373 3.173 3.175 3.175 3.173 Year 3 3.113 3.174 3-175 3.174 3175 3:17 3.175 3.175 3.175 3.173 3.175 3.175 Year 9 3.174 3.175 3.174 3.175 3.174 3.175 3174 3.175 3.174 3.175 3.175 Year 10 3.175 3.174 3.175 3174 3.175 3124 3475 3.174 3.175 3.174 3.175 3.174 Year 11 3.114 3175 3.174 3175 3.174 3.175 3144 3.195 3.174 3.175 3.174 3.175 Year 12 3175 3.174 3.375 3.174 3.173 3.174 3.173 3.114 3.175 3174 3.175 3.174 Year 13 3174 3.175 3.175 3.174 3.175 3.174 3.135 3.174 3.175 3.174 3.175 Year 14 3175 3.114 3.05 3.174 3.175 3.174 3.173 3.174 3.175 3.174 3.125 3.174 Year 15 3.174 3.175 3.173 3.174 3.175 3.174 3175 3.174 3175 3174 Year 16 3.15 3.175 3.174 3.173 3.174 3.175 3.174 3.175 3.174 3.175 3.174 3.174 3.175 Year 17 3.174 3.175 3.174 3.174 3175 3.174 3.175 3114 3.175 3174 Year 18 3175 3.75 3.174 3.175 3.175 3.174 3.175 3.194 3.175 3.174 3.175 Tear 19 3.175 3.174 30174 3.175 3.174 3.175 3174 3.175 Year 30 3.175 3.174 3.175 3.174 3.173 3.174 J.173 3.175 3.174 3.175 3.174 Year 3.175 3.173 5.174 3.174 3.175 3.175 3.174 3.175 3.174 3.175 Year 23 3175 3174 3.175 3.174 3.175 3.174 3175 3.174 3.173 3.174 3174 3.175 3.174 3.175 3.174 3.175 3.174 3.175 3.175 3.174 3.174 3.175 Sear24 3.174 3.115 3274 3.174 3125 3.175 3.174 3.174 3.175 3.174 3.175 3.114 3.174 3.175 3.175 3.174 3.175 3.174 3.173 3.174 3 174 3.135 3.175 3.174 3.114 3.175 3.175 3.174 1.114 3.175 9.174 3.175 3.174 3.175 317 3175 3.174 3.175 3.174 3.174 3.175 3.174 3.175 3.174 3.175 3.175 3:17 3.174 J.173 3.175 3.174 3.174 3.125 3.175 3.174 3.174 3.175 3:174 3173 3.174 3.115 3.17 3.115 3.175 3.174 3.174 3.175 Ver 3175 3.175 1.17 3.114 3.174 3.175 3.175 3.114 3.174 3173 3.175 Ter 31 3.174 3.174 3174 7.173 3175 173 174 3.175 3.175 3.174 3.175 1720 115 1954 3.174 3.175 3.174 311 3175 2.778 3.042 3.174 3.175 3.175 3.174 1.175 3.174 0.13 3.175 0.39% 3.174 0.926 3.174 3.175 3.175 DLTE 0661 1.190 TABLE 5 Nearestial Real PrepirtyMi Mont Cement Straight Line 9 Years or placerer May 13, 1993) Alonth Property Plered in Service Nooth 1 Month 2 Mench 3 Math Months Nonth 6 Month 2 Month $ Month Year) 2011 3342 2033 18194 13919 11779 09 0.49% Year 29 2554 3364 3.564 2.364 2564 2564 2.564 2.354 2.554 Year 0.1020321 0.535 0.769 0963 1192 1.391 1.805 1919 Menth 10 0.535% 2.561 2.033 Monts 0121% 2.564 2347 12 107% 2564 2461