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% |