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Table 8.3 Depreciation under Modified Accelerated Cost Recovery System (MACRS) Recovery Period Class Year 1 3 Years 5 Years 7 Years 10 Years 15

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Table 8.3 Depreciation under Modified Accelerated Cost Recovery System (MACRS) Recovery Period Class Year 1 3 Years 5 Years 7 Years 10 Years 15 Years 20 Years 123456700 .3333 .2000 .1429 .1000 .0500 .03750 2 .4445 .3200 .2449 .1800 .0950 .07219 .1481 .1920 .1749 .1440 .0855 .06677 .0741 .1152 .1249 .1152 .0770 .06177 .1152 .0893 .0922 .0693 .05713 .0576 .0892 .0737 .0623 .05285 .0893 .0655 .0590 .04888 8 .0446 .0655 .0590 .04522 9 10 11 12 13 14 15 16 17 18 19 20 21 .0656 .0591 .04462 .0655 .0590 .04461 .0328 .0591 .04462 .0590 .04461 .0591 .04462 .0590 .04461 .0591 .04462 .0295 .04461 .04462 .04461 .04462 .04461 .02231

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