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