Table A-8. Straight Line Method Half-Year Convention
Year	Recovery periods in years	
	4	5	6	9	10	15	18	20	
1	12.5%	10.0%	8.33%	5.56%	5.0%	3.33%	2.78%	2.5%	
2	25.0	20.0	16.67	11.11	10.0	6.67	5.56	5.0	
3	25.0	20.0	16.67	11.11	10.0	6.67	5.56	5.0	
4	25.0	20.0	16.67	11.11	10.0	6.67	5.55	5.0	
5	12.5	20.0	16.66	11.11	10.0	6.67	5.56	5.0	
6		10.0	16.67	11.11	10.0	6.67	5.55	5.0	
7			8.33	11.11	10.0	6.67	5.56	5.0	
8				11.11	10.0	6.66	5.55	5.0	
9				11.11	10.0	6.67	5.56	5.0	
10				5.56	10.0	6.66	5.55	5.0	
11					5.0	6.67	5.56	5.0	
12						6.66	5.55	5.0	
13						6.67	5.56	5.0	
14						6.66	5.55	5.0	
15						6.67	5.56	5.0	
16						3.33	5.55	5.0	
17							5.56	5.0	
18							5.55	5.0	
19							2.78	5.0	
20								5.0	
21								2.5	

Table A-9. Straight Line Method Mid-Quarter Convention Placed in Service in First Quarter
Year	Recovery periods in years	
	4	5	6	9	10	15	18	20	
1	21.88%	17.5%	14.58%	9.72%	8.75%	5.83%	4.86%	4.375%	
2	25.00	20.0	16.67	11.11	10.00	6.67	5.56	5.000	
3	25.00	20.0	16.67	11.11	10.00	6.67	5.56	5.000	
4	25.00	20.0	16.67	11.11	10.00	6.67	5.56	5.000	
5	3.12	20.0	16.66	11.11	10.00	6.67	5.55	5.000	
6		2.5	16.67	11.11	10.00	6.67	5.56	5.000	
7			2.08	11.11	10.00	6.67	5.55	5.000	
8				11.12	10.00	6.66	5.56	5.000	
9				11.11	10.00	6.67	5.55	5.000	
10				1.39	10.00	6.66	5.56	5.000	
11					1.25	6.67	5.55	5.000	
12						6.66	5.56	5.000	
13						6.67	5.55	5.000	
14						6.66	5.56	5.000	
15						6.67	5.55	5.000	
16						0.83	5.56	5.000	
17							5.55	5.000	
18							5.56	5.000	
19							0.69	5.000	
20								5.000	
21								0.625	

Table A-10. Straight Line Method Mid-Quarter Convention Placed in Service in Second Quarter
Year	Recovery periods in years	
	4	5	6	9	10	15	18	20	
1	15.63%	12.5%	10.42%	6.94%	5.25%	4.17%	3.47%	3.125%	
2	25.00	20.0	16.67	11.11	10.00	6.67	5.56	5.000	
3	25.00	20.0	16.67	11.11	10.00	6.67	5.56	5.000	
4	25.00	20.0	16.66	11.11	10.00	6.67	5.56	5.000	
5	9.37	20.0	16.67	11.11	10.00	6.67	5.55	5.000	
6		7.5	16.66	11.11	10.00	6.67	5.56	5.000	
7			6.25	11.11	10.00	6.66	5.55	5.000	
8				11.12	10.00	6.67	5.56	5.000	
9				11.11	10.00	6.66	5.55	5.000	
10				4.17	10.00	6.67	5.56	5.000	
11					3.75	6.66	5.55	5.000	
12						6.67	5.56	5.000	
13						6.66	5.55	5.000	
14						6.67	5.56	5.000	
15						6.66	5.55	5.000	
16						2.50	5.56	5.000	
17							5.55	5.000	
18							5.56	5.000	
19							2.08	5.000	
20								5.000	
21								1.875      	

Table A-11. Straight Line Method Mid-Quarter Convention Placed in Service in Third Quarter
Year	Recovery periods in years	
	4	5	6	9	10	15	18	20	
1	9.38%	7.5%	6.25%	4.17%	3.75%	2.50%	2.08%	1.875%	
2	25.00	20.0	16.67	11.11	10.00	6.67	5.56	5.000	
3	25.00	20.0	16.67	11.11	10.00	6.67	5.56	5.000	
4	25.00	20.0	16.66	11.11	10.00	6.67	5.56	5.000	
5	15.62	20.0	16.67	11.11	10.00	6.67	5.55	5.000	
6		12.5	16.66	11.11	10.00	6.67	5.56	5.000	
7			10.42	11.11	10.00	6.66	5.55	5.000	
8				11.11	10.00	6.67	5.56	5.000	
9				11.11	10.00	6.66	5.55	5.000	
10				6.95	10.00	6.67	5.56	5.000	
11					6.25	6.66	5.55	5.000	
12						6.67	5.56	5.000	
13						6.66	5.55	5.000	
14						6.67	5.56	5.000	
15						6.66	5.55	5.000	
16						4.17	5.56	5.000	
17							5.55	5.000	
18							5.56	5.000	
19							3.47	5.000	
20								5.000	
21								3.125	

Table A-12. Straight Line Method Mid-Quarter Convention Placed in Service in Fourth Quarter
Year	Recovery periods in years	
	4	5	6	9	10	15	18	20	
1	3.13%	2.5%	2.08%	1.39%	1.25%	0.83%	0.69%	0.625%	
2	25.00	20.0	16.67	11.11	10.00	6.67	5.56	5.000	
3	25.00	20.0	16.67	11.11	10.00	6.67	5.56	5.000	
4	25.00	20.0	16.67	11.11	10.00	6.67	5.56	5.000	
5	21.87	20.0	16.66	11.11	10.00	6.67	5.55	5.000	
6		17.5	16.67	11.11	10.00	6.67	5.56	5.000	
7			14.58	11.11	10.00	6.67	5.55	5.000	
8				11.11	10.00	6.66	5.56	5.000	
9				11.11	10.00	6.67	5.55	5.000	
10				9.73	10.00	6.66	5.56	5.000	
11					8.75	6.67	5.55	5.000	
12						6.66	5.56	5.000	
13						6.67	5.55	5.000	
14						6.66	5.56	5.000	
15						6.67	5.55	5.000	
16						5.83	5.56	5.000	
17							5.55	5.000	
18							5.56	5.000	
19							4.86	5.000	
20								5.000	
21								4.375	

Table A-13. Straight Line Mid-Month Convention
Year	Month property placed in service	
	1	2	3	4	5	6	7	8	9	10	11	12	
1	2.396%	2.188%	1.979%	1.771%	1.563%	1.354%	1.146%	0.938%	0.729%	0.521%	0.313%	0.104%	
2-40	2.500	2.500	2.500	2.500	2.500	2.500	2.500	2.500	2.500	2.500	2.500	2.500	
41	0.104	0.312	0.521	0.729	0.937	1.146	1.354	1.562	1.771	1.979	2.187	2.396