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ITG FAQ #5 Answer-What is the recovery period for qualified property?

Property Class Recovery Period
 3-year  2 years
 5-year  3 years
 7-year  4 years
 10-year  6 years
 15-year  9 years
 20-year 12 years 

Non-residential real property

 22 years

See Publication 946, How to Depreciate Property, for more information about depreciation, including the special rules that apply to property used on Indian reservations.

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Page Last Reviewed or Updated: 18-Oct-2013