Publication 946: How To Depreciate Property;

This is archived information that pertains only to the 2004 Tax Year. If you
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Appendix A--Modified Accelerated Cost Recovery System Percentage Table Guide--General Depreciation System--Alternative Depreciation System. Summary: These charts are used to locate which table you are to use to find the percentage rate of depreciation on property. Chart 1 is used for all property other than residential rental and nonresidential real. Chart 2 is used for residential rental and nonresidential real property. Chart 3 is for income inclusion amount rates for Modified Accelerated Cost Recovery System Leased Listed Property.