TABLE 2a MACRS Mid-Quarter Convention: For property placed in service during the first quarter
| Depreciation Rate for Recovery Period |
| |
5-Year |
7-Year |
| Year 1 |
35.00% |
25.00% |
| Year 2 |
26.00 |
21.43 |
| Year 3 |
15.60 |
15.31 |
| Year 4 |
11.01 |
10.93 |
| Year 5 |
11.01 |
8.75 |
| Year 6 |
1.38 |
8.74 |
| Year 7 |
|
8.75 |
| Year 8 |
|
1.09 |
TABLE 2b MACRS Mid-Quarter Convention: For property placed in service during the second quarter
| Depreciation Rate for Recovery Period |
| |
5-Year |
7-Year |
| Year 1 |
25.00% |
17.85% |
| Year 2 |
30.00 |
23.47 |
| Year 3 |
18.00 |
16.76 |
| Year 4 |
11.37 |
11.97 |
| Year 5 |
11.37 |
8.87 |
| Year 6 |
4.26 |
8.87 |
| Year 7 |
|
8.87 |
| Year 8 |
|
3.34 |
TABLE 2c MACRS Mid-Quarter Convention: For property placed in service during the third quarter
| Depreciation Rate for Recovery Period |
| |
5-Year
| 7-Year
|
| Year 1 |
15.00% |
10.71% |
| Year 2 |
34.00 |
25.51 |
| Year 3 |
20.40 |
18.22 |
| Year 4 |
12.24 |
13.02 |
| Year 5 |
11.30 |
9.30 |
| Year 6 |
7.06 |
8.85 |
| Year 7 |
|
8.86 |
| Year 8 |
|
5.53 |
TABLE 2d MACRS-Mid Quarter Convention: For property placed in service during the fourth quarter
| Depreciation Rate for Recovery Period |
| |
5-Year
| 7-Year
|
| Year 1 |
5.00% |
3.57% |
| Year 2 |
38.00 |
27.55 |
| Year 3 |
22.80 |
19.68 |
| Year 4 |
13.68 |
14.06 |
| Year 5 |
10.94 |
10.04 |
| Year 6 |
9.58 |
8.73 |
| Year 7 |
|
8.73 |
| Year 8 |
|
7.64 |