Tables A-5 and A-6

Summary: These tables are used to determine the percentage rate used in calculating the depreciation of property. Table A-5 is for 3-, 5-, 7-, 10-, 15-, and 20-Year Property using the Mid-Quarter Convention and Placed in Service in Fourth Quarter and lists the percentages for years 1 through 21 under each category of recovery period. Table A-6 is for Residential Rental Property using Mid-Month Convention and Straight Line depreciation--27.5 Years and lists the percentages for years 1 through 29 by month placed in service.

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