|
Real Property
Year of Deduction |
Percentage |
1st
|
100% |
2nd |
95% |
3rd
|
80% |
4th
|
65% |
5th
|
50% |
6th
|
40% |
7th |
30% |
8th
|
20% |
9th |
10% |
10th |
5% |
11th (and thereafter) |
0% |
Personal Property (Machinery and equipment) - 5 Year Schedule
Year of Deduction |
Percentage |
1st
|
100% |
2nd |
80% |
3rd
|
60% |
4th
|
40% |
5th
|
20% |
6th (and thereafter)
|
0% |
Personal Property (Machinery and equipment) - 10 Year Schedule
Year of Deduction |
Percentage |
1st
|
100% |
2nd |
90% |
3rd
|
80% |
4th
|
70% |
5th
|
60% |
6th
|
50% |
7th |
40% |
8th
|
30% |
9th |
20% |
10th |
10% |
11th (and thereafter) |
0% |
|
