The calculat Rounded Depreciation Percentages by Recovery Year Using MACRS for First Four Property Classes Percentage by recovery year 7 years 5 years 10 years Recovery year 3 years 10% 14% 1 33% 20% 18% 45% 25% 32% 19% 15% 18% 14% 12% 7% 12% 12% 12% 9% 9% 5% 9% 8% 9% 7% 4% 6% 6% 9 6% 10 4% 11 100% 100% 100% Totals 100% "These percentages have been rounded to the nearest whole percent to simplify calculations while retaining realism. To calculate the actual depreciation for tax purposes, be sure to apply the actual double-declining balance (200%) depreciation using the half-year 2 3 4 5 The calculat Rounded Depreciation Percentages by Recovery Year Using MACRS for First Four Property Classes Percentage by recovery year 7 years 5 years 10 years Recovery year 3 years 10% 14% 1 33% 20% 18% 45% 25% 32% 19% 15% 18% 14% 12% 7% 12% 12% 12% 9% 9% 5% 9% 8% 9% 7% 4% 6% 6% 9 6% 10 4% 11 100% 100% 100% Totals 100% "These percentages have been rounded to the nearest whole percent to simplify calculations while retaining realism. To calculate the actual depreciation for tax purposes, be sure to apply the actual double-declining balance (200%) depreciation using the half-year 2 3 4 5