MACRS Half-Year Convention

Recovery
Year

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

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