Table A-1.  3-, 5-, 7-, 10-, 15-, and 20-Year Property Half-Year Convention

Year	Depreciation rate for recovery period	
	3-year	5-year	7-year	10-year	15-year	20-year	
1	33.33%	20.00%	14.29%	10.00%	5.00%	3.750%	
2	44.45	32.00	24.49	18.00	9.50	7.219	
3	14.81	19.20	17.49	14.40	8.55	6.677	
4	7.41	11.52	12.49	11.52	7.70	6.177	
5		11.52	8.93	9.22	6.93	5.713	
6		5.76	8.92	7.37	6.23	5.285	
7			8.93	6.55	5.90	4.888	
8			4.46	6.55	5.90	4.522	
9				6.56	5.91	4.462	
10				6.55	5.90	4.461	
11				3.28	5.91	4.462	
12					5.90	4.461	
13					5.91	4.462	
14					5.90	4.461	
15					5.91	4.462	
16					2.95	4.461	
17						4.462	
18						4.461	
19						4.462	
20						4.461	
21						2.231