Table A-2. 3-, 5-, 7-, 10-, 15-, and 20-Year Property Mid-Quarter Convention Placed in Service in First Quarter
Year	Depreciation rate for recovery period	
	3-year	5-year	7-year	10-year	15-year	20-year	
1	58.33%	35.00%	25.00%	17.50%	8.75%	6.563%	
2	27.78	26.00	21.43	16.50	9.13	7.000	
3	12.35	15.60	15.31	13.20	8.21	6.482	
4	1.54	11.01	10.93	10.56	7.39	5.996	
5		11.01	8.75	8.45	6.65	5.546	
6		1.38	8.74	6.76	5.99	5.130	
7			8.75	6.55	5.90	4.746	
8			1.09	6.55	5.91	4.459	
9				6.56	5.90	4.459	
10				6.55	5.91	4.459	
11				0.82	5.90	4.459	
12					5.91	4.460	
13					5.90	4.459	
14					5.91	4.460	
15					5.90	4.459	
16					0.74	4.460	
17						4.459	
18						4.460	
19						4.459	
20						4.460	
21						0.557	

Table A-3. 3-, 5-, 7-, 10-, 15-, and 20-Year Property Mid-Quarter Convention Placed in Service in Second Quarter
Year	Depreciation rate for recovery period	
	3-year	5-year	7-year	10-year	15-year	20-year	
1	41.67%	25.00%	17.85%	12.50%	6.25%	4.688%	
2	38.89	30.00	23.47	17.50	9.38	7.148	
3	14.14	18.00	16.76	14.00	8.44	6.612	
4	5.30	11.37	11.97	11.20	7.59	6.116	
5		11.37	8.87	8.96	6.83	5.658	
6		4.26	8.87	7.17	6.15	5.233	
7			8.87	6.55	5.91	4.841	
8			3.33	6.55	5.90	4.478	
9				6.56	5.91	4.463	
10				6.55	5.90	4.463	
11				2.46	5.91	4.463	
12					5.90	4.463	
13					5.91	4.463	
14					5.90	4.463	
15					5.91	4.462	
16					2.21	4.463	
17						4.462	
18						4.463	
19						4.462	
20						4.463	
21						1.673	

Table A-4. 3-, 5-, 7-, 10-, 15-, and 20-Year Property Mid-Quarter Convention Placed in Service in Third Quarter
Year	Depreciation rate for recovery period	
	3-year	5-year	7-year	l0-year	15-year	20-year	
1	25.00%	15.00%	10.71%	7.50%	3.75%	2.813%	
2	50.00	34.00	25.51	18.50	9.63	7.289	
3	16.67	20.40	18.22	14.80	8.66	6.742	
4	8.33	12.24	13.02	11.84	7.80	6.237	
5		11.30	9.30	9.47	7.02	5.769	
6		7.06	8.85	7.58	6.31	5.336	
7			8.86	6.55	5.90	4.936	
8			5.53	6.55	5.90	4.566	
9				6.56	5.91	4.460	
10				6.55	5.90	4.460	
11				4.10	5.91	4.460	
12					5.90	4.460	
13					5.91	4.461	
14					5.90	4.460	
15					5.91	4.461	
16					3.69	4.460	
17						4.461	
18						4.460	
19						4.461	
20						4.460	
21						2.788	

Table A-5. 3-, 5-, 7-, 10-, 15-, and 20-Year Property Mid-Quarter Convention
Placed in Service in Fourth Quarter
Year	Depreciation rate for recovery period	
	3-year	5-year	7-year	10-year	15-year	20-year	
1	8.33%	5.00%	3.57%	2.50%	1.25%	0.938%	
2	61.11	38.00	27.55	19.50	9.88	7.430	
3	20.37	22.80	19.68	15.60	8.89	6.872	
4	10.19	13.68	14.06	12.48	8.00	6.357	
5		10.94	10.04	9.98	7.20	5.880	
6		9.58	8.73	7.99	6.48	5.439	
7			8.73	6.55	5.90	5.031	
8			7.64	6.55	5.90	4.654	
9				6.56	5.90	4.458	
10				6.55	5.91	4.458	
11				5.74	5.90	4.458	
12					5.91	4.458	
13					5.90	4.458	
14					5.91	4.458	
15					5.90	4.458	
16					5.17	4.458	
17						4.458	
18						4.459	
19						4.458	
20						4.459	
21						3.901