TABLE 5 Nonresidential Real Property Mid-Month Convention Straight Line—39 Years (for assets placed in service on or after 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 |
2.461% |
2.247% |
2.033% |
1.819% |
1.605% |
1.391% |
1.177% |
0.963% |
0.749% |
0.535% |
0.321% |
0.107% |
| Year 2–39 |
2.564 |
2.564 |
2.564 |
2.564 |
2.564 |
2.564 |
2.564 |
2.564 |
2.564 |
2.564 |
2.564 |
2.564 |
| Year 40 |
0.107 |
0.321 |
0.535 |
0.749 |
0.963 |
1.177 |
1.391 |
1.605 |
1.819 |
2.033 |
2.247 |
2.461 |