TABLE 4 Nonresidential Real Property Mid-Month Convention Straight Line—31.5 Years (for assets placed in service before May 13, 1993)
| Month Property Placed in Service |
| |
Month 1 |
Month 2 |
Month 3 |
Month 4 |
Month 5 |
Month 6 |
Month 7 |
Month 8 |
Month 9 |
Month 10 |
Month 11 |
Month 12 |
| Year 1 |
3.042% |
2.778% |
2.513% |
2.249% |
1.984% |
1.720% |
1.455% |
1.190% |
0.926% |
0.661% |
0.397% |
0.132% |
| Year 2-7 |
3.175 |
3.175 |
3.175 |
3.175 |
3.175 |
3.175 |
3.175 |
3.175 |
3.175 |
3.175 |
3.175 |
3.175 |
| Year 8 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.175 |
3.175 |
3.175 |
3.175 |
3.175 |
| Year 9 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
| Year 10 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
| Year 11 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
| Year 12 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
| Year 13 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
| Year 14 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
| Year 15 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
| Year 16 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
| Year 17 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
| Year 18 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
| Year 19 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
| Year 20 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
| Year 21 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
| Year 22 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
| Year 23 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.115 |
3.174 |
3.175 |
3.174 |
3.175 |
| Year 24 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
| Year 25 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
| Year 26 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
| Year 27 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
| Year 28 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
| Year 29 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
| Year 30 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
| Year 31 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
| Year 32 |
1.720 |
1.984 |
2.249 |
2.513 |
2.778 |
3.042 |
3.175 |
3.174 |
3.175 |
3.174 |
3.175 |
3.174 |
| Year 33 |
|
|
|
|
|
|
0.132 |
0.397 |
0.661 |
0.926 |
1.190 |
1.455 |