Inclusion Amount Worksheet for Leased Listed Property Used 50% or Less for Business

1. Fair market value of the asset	_______		
2. Business/investment use for the first year that business use is 50% or less	
_______		
3. Multiply line 1 by line 2	_______		
4. Rate from Table A-19 (below)	_______		
5. Multiply line 3 by line 4		_______	
6. Fair market value of the asset	_______		
7. Average business/investment use for all years property was leased before the first year that investment use fell to 50% or less	

_______		
8. Multiply line 6 by line 7	_______		
9. Rate from Table A-20 (below)	_______		
10. Multiply line 8 by line 9		_______	
11. Add lines 5 and line 10.  This is your inclusion amount		_______	

Rates To Figure Inclusion Amounts for Leased Listed Property

Table A-19. Amount A Percentages
Recovery Period of 	First Tax Year During Lease in Which Business Use is 50% or Less	
Property Under ADS	1	2	3	4	5	6	7	8	9	10	11	12 & Later	
Less than 7 years	2.1%	-7.2%	-19.8%	-20.1%	-12.4%	-12.4%	-12.4%	-12.4%	-12.4%	-12.4%	-12.4%	-12.4%	
7 to 10 years	3.9%	-3.8%	-17.7%	-25.1%	-27.8%	-27.2%	-27.1%	-27.6%	-23.7%	-14.7%	-14.7%	-14.7%	
More than 10 years	6.6%	-1.6%	-16.9%	-25.6%	-29.9%	-31.1%	-32.8%	-35.1%	-33.3%	-26.7%	-19.7%	-12.2%	

Table A-20. Amount B Percentages
Recovery Period of 	First Tax Year During Lease in Which Business Use is 50% or Less	
Property Under ADS	1	2	3	4	5	6	7	8	9	10	11	12 & Later	
Less than 7 years	0.0%	10.0%	22.0%	21.2%	12.7%	12.7%	12.7%	12.7%	12.7%	12.7%	12.7%	12.7%	
7 to 10 years	0.0%	9.3%	23.8%	31.3%	33.8%	32.7%	31.6%	30.5%	25.0%	15.0%	15.0%	15.0%	
More than 10 years	0.0%	10.1%	26.3%	35.4%	39.6%	40.2%	40.8%	41.4%	37.5%	29.2%	20.8%	12.5%