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Pub. 946, How To Depreciate Property 2004 Tax Year

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Table A-14--(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 150% Declining Balance method using Half-Year Convention and lists for years 1 through 51 with recovery period increments of 18 through 50 years.

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