Tables A-13 and A-14

Summary: These tables are used to determine the percentage rate used in calculating the depreciation of property. Table A-13 lists the percentages for property based on the Straight Line method of depreciation using the Mid-Month Convention and lists for years 1, 2-40, and 41 by month placed in service. Table A-14 lists the percentages for property based on 150% Declining Balance method using Half-Year Convention and lists for years 1 through 10 with recovery periods of 2.5 to 9.5 years and for year 1 through 18 with recovery periods of 10 to 17 years.