Publication 946: How To Depreciate Property;

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Table A-17. 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 150% Declining Balance method of depreciation using the Mid-Quarter Convention, Placed in Service in Third Quarter. This section of the table is for years 1 through 11 with recovery periods from 2.5 to 9.5 years and for years 1 through 18 with recovery periods from 10 to 17 years.