Table A-9

Summary: This table is used to determine the percentage rate used in calculating the depreciation of property. It lists the percentages for property based on the Straight Line method of depreciation using the Mid-Quarter Convention and Placed in Service in First Quarter. This section of the table is for years 1 through 10 with recovery periods from 2.5 years to 9.5 years and years 1 through 18 with recovery periods from 10 years to 17 years.