Exhibit 16-9 Selected MACRS Depreciation Percentages as Computed by the IRS (incorporates half-year convention; also incorporates recent modifications in the tax laws)
| Year | MACRS Property Class | |||
|---|---|---|---|---|
| 3-year | 5-year | 7-year | 10-year | |
| 1 | 33.33% | 20.00% | 14.29% | 10.00% |
| 2 | 44.45 | 32.00 | 24.49 | 18.00 |
| 3 | 14.81* | 19.20 | 17.49 | 14.40 |
| 4 | 7.41 | 11.52* | 12.49 | 11.52 |
| 5 | 11.52 | 8.93* | 9.22 | |
| 6 | 5.76 | 8.92 | 7.37 | |
| 7 | 8.93 | 6.55* | ||
| 8 | 4.46 | 6.55 | ||
| 9 | 6.56 | |||
| 10 | 6.55 | |||
| 11 | 3.28 | |||
*Denotes the year during which the depreciation method switches to the straight-line method.
Source: IRS Publication 946, entitled "How to Depreciate Property."