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


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

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

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