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