Table 9.7 Modified ACRS depreciation allowances

Year Property Class
3-Year 5-Year 7-Year
1 33.33% 20.00% 14.29%
2 44.45 32.00 24.49
3 14.81 19.20 17.49
4 7.41 11.52 12.49
5   11.52 8.93
6   5.76 8.92
7     8.93
8     4.46