Table A-15. 150% Declining Balance Method Mid-Quarter Convention Property Placed in Service in First Quarter
Year	Recovery periods in years	
	3	5	7	10	15	20	25	
1	43.75%	26.25%	18.75%	13.13%	8.75%	6.563%	5.250%	
2	28.13	22.13	17.41	13.03	9.13	7.008	5.685	
3	25.00	16.52	13.68	11.08	8.21	6.482	5.344	
4	3.12	16.52	12.16	9.41	7.39	5.996	5.023	
5		16.52	12.16	8.11	6.65	5.546	4.722	
6		2.06	12.16	8.71	5.99	5.130	4.439	
7			12.16	8.71	5.90	4.746	4.172	
8			1.52	8.71	5.91	4.459	3.922	
9				8.71	5.90	4.459	3.687	
10				8.71	5.91	4.459	3.582	
11				1.09	5.90	4.459	3.582	
12					5.91	4.460	3.582	
13					5.90	4.459	3.582	
14					5.91	4.460	3.582	
15					5.90	4.459	3.582	
16					0.74	4.460	3.582	
17						4.459	3.582	
18						4.460	3.582	
19						4.459	3.581	
20						4.460	3.582	
21						0.557	3.581	
22							3.582	
23							3.581	
24							3.582	
25							3.581	
26							0.448	

Table A-16. 150% Declining Balance Method Mid-Quarter Convention Property Placed in Service in Second Quarter
Year	Recovery periods in years	
	3	5	7	10	15	20	25	
1	31.25%	18.75%	13.39%	9.38%	6.25%	4.688%	3.750%	
2	34.38	24.38	18.56	13.59	9.38	7.148	5.775	
3	25.00	17.06	14.58	11.55	8.44	6.612	5.429	
4	9.37	16.76	12.22	9.62	7.59	6.116	5.103	
5		16.76	12.22	8.73	6.83	5.658	4.797	
6		6.29	12.22	8.73	6.15	5.233	4.509	
7			12.23	8.73	5.91	4.841	4.238	
8			4.58	8.73	5.90	4.478	3.984	
9				8.73	5.91	4.463	3.745	
10				8.73	5.90	4.463	3.583	
11				3.28	5.91	4.463	3.583	
12					5.90	4.463	3.583	
13					5.91	4.463	3.583	
14					5.90	4.463	3.583	
15					5.91	4.462	3.583	
16					2.21	4.463	3.583	
17						4.462	3.583	
18						4.463	3.583	
19						4.462	3.583	
20						4.463	3.583	
21						1.673	3.583	
22							3.583	
23							3.583	
24							3.582	
25							3.583	
26							1.343	

Table A-17. 150% Declining Balance Method Mid-Quarter Convention Property Placed in Service in Third Quarter
Year	Recovery periods in years	
	3	5	7	10	15	20	25	
1	18.75%	11.25%	8.04%	5.63%	3.75%	2.813%	2.250%	
2	40.63	26.63	19.71	14.16	9.63	7.289	5.865	
3	25.00	18.64	15.48	12.03	8.66	6.742	5.513	
4	15.62	16.56	12.27	10.23	7.80	6.237	5.182	
5		16.57	12.28	8.75	7.02	5.769	4.871	
6		10.35	12.27	8.75	6.31	5.336	4.579	
7			12.28	8.75	5.90	4.936	4.304	
8			7.67	8.74	5.90	4.566	4.046	
9				8.75	5.91	4.460	3.803	
10				8.74	5.90	4.460	3.584	
11				5.47	5.91	4.460	3.584	
12					5.90	4.460	3.584	
13					5.91	4.461	3.584	
14					5.90	4.460	3.584	
15					5.91	4.461	3.584	
16					3.69	4.460	3.584	
17						4.461	3.584	
18						4.460	3.584	
19						4.461	3.584	
20						4.460	3.584	
21						2.788	3.585	
22							3.584	
23							3.585	
24							3.584	
25							3.585	
26							2.240	

Table A-18. 150% Declining Balance Method Mid-Quarter Convention Property Placed in Service in Fourth Quarter
Year	Recovery periods in years	
	3	5	7	10	15	20	25	
1	6.25%	3.75%	2.88%	1.88%	1.25%	0.938%	0.750%	
2	46.88	28.88	22.41	14.72	9.88	7.430	5.955	
3	25.00	20.21	17.24	12.51	8.89	6.872	5.598	
4	21.87	16.40	13.26	10.63	8.00	6.357	5.262	
5		16.41	13.10	9.04	7.20	5.880	4.946	
6		14.35	13.10	8.72	6.48	5.439	4.649	
7			13.10	8.72	5.90	5.031	4.370	
8			4.91	8.72	5.90	4.654	4.108	
9				8.72	5.90	4.458	3.862	
10				8.71	5.91	4.458	3.630	
11				7.63	5.90	4.458	3.582	
12					5.91	4.458	3.582	
13					5.90	4.458	3.582	
14					5.91	4.458	3.582	
15					5.90	4.458	3.582	
16					5.17	4.458	3.583	
17						4.458	3.582	
18						4.459	3.583	
19						4.458	3.582	
20						4.459	3.583	
21						3.901	3.582	
22							3.583	
23							3.582	
24							3.583	
25							3.582	
26							3.135