Publication 946: How To Depreciate Property;

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Table A-12--(Continued). Summary: This table is used to determine the percentage rate used in calculating the depreciation of property. It lists the percentages for property based on the Straight Line method of depreciation using the Mid-Quarter Convention and Placed in Service in Fourth Quarter. This section of the table is for years 1 through 51 with recovery period increments from 18years to 50 years.