Table 1 MACRS Half-Year Convention
| Depreciation Rate for Recovery Period |
| |
3-Year |
5-Year |
7-Year |
10-Year |
15-Year |
20-Year |
| Year 1 |
33.33% |
20.00% |
14.29% |
10.00% |
5.00% |
3.750% |
| Year 2 |
44.45 |
32.00 |
24.49 |
18.00 |
9.50 |
7.219 |
| Year 3 |
14.81 |
19.20 |
17.49 |
14.40 |
8.55 |
6.677 |
| Year 4 |
7.41 |
11.52 |
12.49 |
11.52 |
7.70 |
6.177 |
| Year 5 |
|
11.52 |
8.93 |
9.22 |
6.93 |
5.713 |
| Year 6 |
|
5.76 |
8.92 |
7.37 |
6.23 |
5.285 |
| Year 7 |
|
|
8.93 |
6.55 |
5.90 |
4.888 |
| Year 8 |
|
|
4.46 |
6.55 |
5.90 |
4.522 |
| Year 9 |
|
|
|
6.56 |
5.91 |
4.462 |
| Year 10 |
|
|
|
6.55 |
5.90 |
4.461 |
| Year 11 |
|
|
|
3.28 |
5.91 |
4.462 |
| Year 12 |
|
|
|
|
5.90 |
4.461 |
| Year 13 |
|
|
|
|
5.91 |
4.462 |
| Year 14 |
|
|
|
|
5.90 |
4.461 |
| Year 15 |
|
|
|
|
5.91 |
4.462 |
| Year 16 |
|
|
|
|
2.95 |
4.461 |
| Year 17 |
|
|
|
|
|
4.462 |
| Year 18 |
|
|
|
|
|
4.461 |
| Year 19 |
|
|
|
|
|
4.462 |
| Year 20 |
|
|
|
|
|
4.461 |
| Year 21 |
|
|
|
|
|
2.231 |