Depreciation Tables A and B

Depreciation Tables A and B

Table A--General Depreciation System

YearIf the recovery period is: 3 yearsIf the recovery period is: 5 yearsIf the recovery period is: 7 yearsIf the recovery period is: 10 years
133.33%20.00%14.29%10.00%
244.45%32.00%24.49%18.00%
314.81%19.20%17.49%14.40%
47.41%11.52%12.49%11.52%
5(shaded area)11.52%8.93%9.22%
6(shaded area)5.76%8.92%7.37%
7(shaded area)(shaded area)8.93%6.55%
8(shaded area)(shaded area)4.46%6.55%
9(shaded area)(shaded area)(shaded area)6.56%
10(shaded area)(shaded area)(shaded area)6.55%
11(shaded area)(shaded area)(shaded area)3.28%

Table B--General Depreciation System

YearIf the recovery period is: 5 yearsIf the recovery period is: 7 yearsIf the recovery period is: 10 yearsIf the recovery period is: 12 yearsIf the recovery period is: 15 yearsIf the recovery period is: 20 years
115.00%10.71%7.50%6.25%5.00%3.750%
225.50%19.13%13.88%11.72%9.50%7.219%
317.85%15.03%11.79%10.25%8.55%6.677%
416.66%12.25%10.02%8.97%7.70%6.177%
516.66%12.25%8.74%7.85%6.93%5.713%
68.33%12.25%8.74%7.33%6.23%5.285%
7(shaded area)12.25%8.74%7.33%5.90%4.888%
8(shaded area)6.13%8.74%7.33%5.90%4.522%
9(shaded area)(shaded area)8.74%7.33%5.91%4.462%
10(shaded area)(shaded area)8.74%7.33%5.90%4.461%
11(shaded area)(shaded area)4.37%7.32%5.91%4.462%
12(shaded area)(shaded area)(shaded area)7.33%5.90%4.461%
13(shaded area)(shaded area)(shaded area)3.66%5.91%4.462%
14(shaded area)(shaded area)(shaded area)(shaded area)5.90%4.461%
15(shaded area)(shaded area)(shaded area)(shaded area)5.91%4.462%
16(shaded area)(shaded area)(shaded area)(shaded area)2.95%4.461%
17(shaded area)(shaded area)(shaded area)(shaded area)(shaded area)4.462%
18(shaded area)(shaded area)(shaded area)(shaded area)(shaded area)4.461%
19(shaded area)(shaded area)(shaded area)(shaded area)(shaded area)4.462%
20(shaded area)(shaded area)(shaded area)(shaded area)(shaded area)4.461%
21(shaded area)(shaded area)(shaded area)(shaded area)(shaded area)2.231%