Depreciation Tables A and B

Depreciation Tables A and B

Table A--General Depreciation System

Year If the recovery period is: 3 years If the recovery period is: 5 years If the recovery period is: 7 years If the recovery period is: 10 years
1 33.33% 20.00% 14.29% 10.00%
2 44.45% 32.00% 24.49% 18.00%
3 14.81% 19.20% 17.49% 14.40%
4 7.41% 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

Year If the recovery period is: 5 years If the recovery period is: 7 years If the recovery period is: 10 years If the recovery period is: 12 years If the recovery period is: 15 years If the recovery period is: 20 years
1 15.00% 10.71% 7.50% 6.25% 5.00% 3.750%
2 25.50% 19.13% 13.88% 11.72% 9.50% 7.219%
3 17.85% 15.03% 11.79% 10.25% 8.55% 6.677%
4 16.66% 12.25% 10.02% 8.97% 7.70% 6.177%
5 16.66% 12.25% 8.74% 7.85% 6.93% 5.713%
6 8.33% 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%