Instead of using the rates in the percentage tables to figure depreciation, you can compute the depreciation deduction each year yourself.

Figuring MACRS deductions without using the tables will generally result in a slightly different amount than using the tables.

When figuring your deduction without using the tables, you must reduce your adjusted basis each year by the depreciation claimed in the previous year.

Declining Balance Method

When using a declining balance method, you must apply the appropriate convention and you must switch to the straight line method in the first year for which it will give an equal or greater deduction. The conventions are explained later under Applying the Convention. The straight line method is explained later under Straight Line Method.

You figure depreciation for the year you place property in service as follows.

1. Multiply your adjusted basis in the property by the declining balance rate (explained later).
2. Apply the appropriate convention.

You figure depreciation for all other years (before the year you switch to the straight line method) as follows.

1. Reduce your adjusted basis in the property by the depreciation claimed in earlier years.
2. Multiply this new adjusted basis by the same declining balance rate used in earlier years.

If you dispose of property before the end of its recovery period, see Early Dispositions, later, for information on how to figure depreciation for the year you dispose of it.

Figuring depreciation under both the declining balance method and the straight line method is illustrated in the example following Straight Line Method, later.

Declining Balance Rates

To figure your MACRS deduction, first determine your declining balance rate. You do this by dividing the specified declining balance percentage (150% or 200% changed to a decimal) by the number of years in the recovery period. For example, for 3-year property depreciated using the 200% declining balance rate, divide 2.00 (200%) by 3 to get 0.6667, or 66.67%. For 15-year property that is depreciated at the 150% declining balance rate, divide 1.50 (150%) by 15 to get 0.10, or 10%.

The following table shows the declining balance rate for each property class and the first year for which the straight line method gives a greater deduction.

Property Class	Method	Declining Balance Rate	Year
3-year	200% DB	66.67%	3rd
5-year	200% DB	40.0	4th
7-year	200% DB	28.57	5th
10-year	200% DB	20.0	7th
15-year	150% DB	10.0	7th
20-year	150% DB	7.5	9th

Straight Line Method

When using the straight line method, you must determine a new depreciation rate for each tax year. Also, you must apply the appropriate convention in the year you place the property in service and the year you dispose of the property. The conventions are explained later under Applying the Convention.

You determine the straight line depreciation rate for any tax year by dividing the number 1 by the years remaining in the recovery period at the beginning of your tax year. When figuring the number of years remaining, you must take into account the convention used in the year you placed the property in service. If the number of years remaining is less than 1, the depreciation rate for that tax year is 1.0 (100%).

You figure depreciation for the year you place property in service as follows.

1. Multiply your adjusted basis in the property by the depreciation rate (as explained earlier).
2. Apply the appropriate convention.

You figure depreciation for all other years (including the year you switch from the declining balance method to the straight line method) as follows.

1. Reduce your adjusted basis in the property by the depreciation claimed in earlier years (under any method).
2. Determine the depreciation rate for the year as explained earlier (taking into account the convention used in the year you placed the property in service).
3. Multiply the adjusted basis figured in (1) by the depreciation rate figured in (2).

If you dispose of property before the end of its recovery period, see Early Dispositions, later, for information on how to figure depreciation for the year you dispose of it.

Example. Karen Bell's tax year is the calendar year. In February, Karen placed in service depreciable property with a 5-year recovery period and a basis of $1,000. She does not elect to take the section 179 deduction. There were no adjustments to the basis of the property between the time she bought it and the time she placed it in service. She uses the 200% declining balance (DB) method to figure depreciation. Because she did not place any property in service in the last three months of the year, she must use the half-year convention.

First year. Karen figures the depreciation rate under the 200% DB method by dividing 2 (200%) by 5 (the number of years in the recovery period). The result is 40%. Karen figures the depreciation rate for the first year under the straight line (SL) method by dividing 1 by 5, the number of years in the recovery period. The result is 20%.

Karen multiplies the adjusted basis of the property ($1,000) by the 40% DB rate. She applies the half-year convention by dividing the result ($400) by 2. Depreciation for the first year under the 200% DB method is $200.

Karen multiplies the adjusted basis ($1,000) by the SL rate (20%). She applies the half-year convention by dividing the result ($200) by 2. Depreciation for the first year under the SL method is $100.

Because the DB method provides a larger deduction, Karen deducts the $200 figured under the 200% DB method.

Second year. Karen reduces the adjusted basis ($1,000) by the depreciation claimed in the first year ($200). She multiplies the result ($800) by the DB rate (40%). Depreciation for the second year under the 200% DB method is $320.

Karen figures the SL depreciation rate for the second year by dividing 1 by 4.5, the number of years remaining in the recovery period. (Because of the half-year convention, Karen used only half a year of the recovery period in the first year.) Karen multiplies the reduced adjusted basis ($800) by the result (22.22%). Depreciation under the SL method for the second year is $178.

Because the DB method provides a larger deduction, Karen deducts the $320 figured under the 200% DB method.

Third year. Karen reduces the adjusted basis ($800) by the depreciation claimed in the second year ($320). She multiplies the result ($480) by the DB rate (40%). Depreciation for the third year under the 200% DB method is $192.

Karen figures the SL depreciation rate for the third year by dividing 1 by 3.5. She multiplies the reduced adjusted basis ($480) by the result (28.57%). Depreciation under the SL method for the third year is $137.

Because the DB method provides a larger deduction, Karen deducts the $192 figured under the 200% DB method.

Fourth year. Karen reduces the adjusted basis ($480) by the depreciation claimed in the third year ($192). She multiplies the result ($288) by the DB rate (40%). Depreciation for the fourth year under the 200% DB method is $115.

Karen figures the SL depreciation rate for the fourth year by dividing 1 by 2.5. She multiplies the reduced adjusted basis ($288) by the result (40%). Depreciation under the SL method for the fourth year is $115.

Because both methods provide the same deduction, it does not matter which Karen chooses. Her depreciation deduction for the fourth year is $115.

Fifth year. Karen reduces the adjusted basis ($288) by the depreciation claimed in the fourth year ($115). She multiplies the result ($173) by the DB rate (40%). Depreciation for the fourth year under the 200% DB method is $69.

Karen figures the SL depreciation rate for the fifth year by dividing 1 by 1.5. She multiplies the reduced adjusted basis ($173) by the result (66.67%). Depreciation under the SL method for the fifth year is $115.

Because the SL method provides a larger deduction, Karen switches to the SL method and deducts the $115.

Sixth year. Karen reduces the adjusted basis ($173) by the depreciation claimed in the fifth year ($115). Because there is less than one year remaining in the recovery period, the depreciation rate for the sixth year is 100%. She multiplies the reduced adjusted basis ($58) by 100% to arrive at the depreciation deduction for the sixth year ($58).

Applying the Convention

You must apply the appropriate convention in the following years.

• The year in which you place property in service.
• The year you dispose of property if it is before the end of the recovery period.

Half-Year Convention

Generally, you use the half-year convention for property other than nonresidential real and residential rental property.

Under this convention, you treat property as placed in service (or disposed of) in the middle of the year. A half-year of depreciation is allowable for the year you place the property in service. This applies regardless of when during the year you place the property in service.

Unless you dispose of the property before the end of the recovery period, you take a full year of depreciation in each of your tax years that includes 12 full months of the recovery period. If you hold the property for the entire recovery period, you take a half-year of depreciation (any unrecovered basis) in your tax year that includes the final 6 months of the recovery period.

If you dispose of the property before the end of the recovery period, a half-year of depreciation is allowable for the year of disposition. This applies regardless of when during the year you dispose of the property.

First, figure the depreciation for a full year using the method you select. Then you apply the half-year convention by dividing the full amount of depreciation by 2. The result is your depreciation deduction for the year in which you place the property in service or for the year of disposal.

Mid-Quarter Convention

Under the mid-quarter convention, you treat property placed in service (or disposed of) during any quarter as placed in service (or disposed of) in the middle of the quarter.

You must use the mid-quarter convention when the total depreciable bases of MACRS property you placed in service during the last three months of your tax year are more than 40% of the total depreciable bases of all MACRS property you placed in service during the entire year. For information on how to determine if you must use the mid-quarter convention, see The Mid-Quarter Convention under Conventions, earlier.

A quarter of a full 12-month tax year is a period of three months. The first quarter in a year begins on the first day of the tax year. The second quarter begins on the first day of the fourth month of the tax year. The third quarter begins on the first day of the seventh month of the tax year. The fourth quarter begins on the first day of the tenth month of the tax year. A calendar year is divided into the following quarters.

Quarter	Months
First	January, February, March
Second	April, May, June
Third	July, August, September
Fourth	October, November, December

To figure your MACRS deduction using the mid-quarter convention, you must first figure your depreciation for the full year. Then multiply that amount by the percentage listed below for the quarter of the year the property is placed in service.

Quarter	Percentage
First	87.5%
Second	62.5
Third	37.5
Fourth	12.5

Mid-Month Convention

You use the mid-month convention for the following types of property.

• Nonresidential real property.
• Residential rental property.

Under this convention, you treat property placed in service (or disposed of) in any month as placed in service (or disposed of) in the middle of the month. To figure your MACRS deduction using the mid-month convention, first figure the depreciation for a full year using the straight line method. Then multiply this amount by a fraction. The numerator of the fraction is the number of full months in the year that the property is in service plus 1/2 (or 0.5). The denominator is 12.

Example. You use the calendar year and place nonresidential real property in service in August. The property is in service 4 full months (September, October, November, and December). Your numerator is 4.5 (4 full months plus 0.5).

Examples (Figuring MACRS Without Percentage Tables)

The following examples show how to figure depreciation under MACRS without using the percentage tables. Figures are rounded for purposes of the examples. Assume for all the examples that you use a calendar year as your tax year.

Example 1 -- half-year convention. You bought for $10,000 and placed in service in March an item of 7-year property. You do not elect a section 179 deduction for this property. The adjusted basis of the property is $10,000. You use GDS to figure your depreciation. Because you did not place any property in service during the last three months of the year, you apply the half-year convention.

The 200% declining balance rate for 7-year property is 28.57%. You determine this by dividing 2.00 (200%) by 7 years. The result is .2857 or 28.57%.

You multiply the adjusted basis of $10,000 by .2857. This gives you a full year's depreciation, $2,857. You then apply the half-year convention by dividing $2,857 by 2. This gives you a depreciation deduction for the first year of $1,429.

For the second year, your depreciation deduction is $2,449. You figure this by subtracting $1,429 from $10,000 to get the adjusted basis of $8,571 for the property. Then you multiply $8,571 by .2857 (the full year rate for 7-year property using 200% DB).

For the third and fourth years, you follow the same procedure. Your deduction for the third year will be $1,749 [$6,122 ($8,571 - $2,449) x .2857]. Your deduction for the fourth year will be $1,249 [$4,373 ($6,122 - $1,749) x .2857].

For the fifth year of the recovery period, you change to the straight line method. You divide 1 by 3.5 (remaining years) to get .2857. That is the same as the 200% declining balance rate. Your deduction will be $893 [$3,124 ($4,373 - $1,249) x .2857].

For the sixth year, you figure a straight line rate of .40 (1 divided by 2.5 remaining years). Your deduction will be $892 [$2,231 ($3,124 - $893) x .40].

For the seventh year, you figure a straight line rate of .6667 (1 divided by 1.5 remaining years). Your deduction will be $893 [$1,339 ($2,231 - $892) x .6667].

For the eighth year, your deduction will be your remaining basis of $446 ($1,339 - $893). At the beginning of this year the remaining recovery period (a half year) will be less than one year. The straight line rate is 100%.

Example 2 -- mid-month convention. In January you bought and placed in service a building for $100,000 that is nonresidential real property. The adjusted basis of the building is its cost of $100,000. You figure your MACRS depreciation for the building by dividing 1 by 39 years to get the straight line depreciation rate for a full year of .02564. The depreciation for a full year is $2,564 ($100,000 x .02564). Under the mid-month convention, you treat the property as placed in service in the middle of January. You would get 11.5 months of depreciation for the year. Expressed as a decimal, the fraction of 11.5 months divided by 12 months is .958. Your first year depreciation for the building is $2,456 ($2,564 x .958).

For the second year, you subtract $2,456 from $100,000 to get your unrecovered basis of $97,544 for the building. The straight line rate for the second year will be .02629. This is 1 divided by the remaining recovery period of 38.04 years. The remaining recovery period is the recovery period of 39 years reduced by 11.5 months or .958 and rounded to 38.04 years. Your depreciation for the building for the second year will be $2,564 ($97,544 x .02629).

For the third year, the unrecovered basis will be $94,980 ($97,544 - $2,564). The straight line rate will be .027 (1 divided by 37.04 remaining years). Your depreciation for the third year will be $2,564 ($94,980 x .027).

Example 3 -- mid-quarter convention. During the year you bought and placed in service in your business the following items.

Item	Month Placed in Service	Cost
Safe	January	$4,000
Office furniture	September	1,000
Computer (not listed property)	October	5,000

You do not elect a section 179 deduction. You use GDS to figure the depreciation. The total bases of all property you placed in service this year is $10,000. Because the basis of the computer ($5,000) is more than 40% of the total bases of all property ($10,000) placed in service during the year, you must use the mid-quarter convention. This convention will apply for all three items of property. The safe and office furniture are in the 7-year property class and the computer is in the 5-year property class.

The 200% declining balance rate for 7-year property is .2857. You determine this by dividing 2.00 (200%) by 7 years. The result is .2857 or 28.57%. The depreciation for the safe for a full year is $1,143 ($4,000 x .2857). Because you placed the safe in service in the first quarter of your tax year, you multiply $1,143 by 87.5% (mid-quarter percentage for the first quarter). The result is your deduction of $1,000 for depreciation on the safe for the first year.

For the second year, you must first figure your adjusted basis of the safe. You do this by subtracting the first year's depreciation ($1,000) from the basis of the safe ($4,000). Your depreciation deduction for the second year is $857 [$3,000 ($4,000 - $1,000) x .2857].

Because the furniture is also 7-year property, you use the same 200% declining balance rate of .2857. You multiply the basis of the furniture ($1,000) by .2857 to get the depreciation of $286 for the full year. Because you placed the furniture in service in the third quarter of your tax year, you multiply $286 by 37.5% (mid-quarter percentage for the third quarter). The result is your deduction of $107 for depreciation on the furniture for the first year.

For the second year, you must first figure your adjusted basis of the furniture. You do this by subtracting the first year's depreciation ($107) from the basis of the furniture ($1,000). Your depreciation for the second year will be $255 [$893 ($1,000 - $107) x .2857].

The 200% declining balance rate for 5-year property is .40. You determine this by dividing 2.00 (200%) by 5 years. The result is .40 or 40%. The depreciation for the computer for a full year is $2,000 ($5,000 x .40). Because you placed the computer in service in the fourth quarter of your tax year, you multiply the $2,000 by 12.5% (mid-quarter percentage for the fourth quarter). The result is your deduction of $250 for depreciation on the computer for the first year.

For the second year, you must first figure the adjusted basis for the computer. You do this by subtracting the first year's depreciation ($250) from the basis ($5,000). Your depreciation deduction for the second year will be $1,900 [$4,750 ($5,000 - $250) x .40].

Example 4 -- mid-quarter convention. Last year, in October, you bought and placed in service in your business an item of 7-year property. This is the only item of property you placed in service last year. The property cost $20,000 and you elected a $10,000 section 179 deduction. Your unadjusted basis for the property is $10,000. Because you placed your property in service in the last 3 months of your tax year, you must use the mid-quarter convention. You figured your deduction using the percentages in Table A-5 for 7-year property. Last year, your depreciation was $357 ($10,000 x 3.57%).

In July of this year, your property was vandalized. You had a deductible casualty loss of $3,000. You spent $3,500 to put the property back in operational order. Your adjusted basis at the end of this year is $10,143. You figured this by subtracting the first year's depreciation ($357) and the casualty loss ($3,000) from the unadjusted basis of $10,000. To this amount, you added the $3,500 repair cost.

You cannot use the table percentages to figure your depreciation for this property for this year because of the adjustments to basis. You must figure the deduction yourself. You determine the declining balance rate by dividing 2.00 (200%) by 7 years. The result is .2857 or 28.57%. You multiply the adjusted basis of your property ($10,143) by the declining balance rate of .2857 to get your depreciation deduction of $2,898 for this year.

MACRS Deduction in Short Tax Year

You cannot use the MACRS percentage tables to determine depreciation for a short tax year. A short tax year is any tax year with less than 12 full months. This section discusses the rules for determining the depreciation deduction for tangible property you place in service in a short tax year. It also discusses the rules for determining depreciation when you have a short tax year during the recovery period other than the year the property is placed in service.

Determining Placed-in-Service Date in Short Tax Year

The half-year, mid-quarter, and mid-month conventions establish the date property is treated as placed in service and the disposition date. Depreciation is allowable only for that part of the tax year the property is treated as in service. The recovery period begins on the placed-in-service date. The recovery period at the beginning of the next tax year is the full recovery period less that part of the first tax year for which depreciation is allowable.

Mid-month convention. Under the mid-month convention, you always treat your property as placed in service on the midpoint of the month you place it in service. You apply this rule without regard to your tax year.

Half-year convention. Under the half-year convention, you treat property as placed in service on the midpoint of the tax year.

First or last day of month. For a short tax year beginning on the first day of a month or ending on the last day of a month, the tax year consists of the number of months in the tax year. If the short tax year includes part of a month, you generally include the full month in the number of months in the tax year. You determine the midpoint of the tax year by dividing the number of months in the tax year by 2. For the half-year convention, you treat property as placed in service on either the first day or the midpoint of a month. For example, a short tax year that begins on June 20 and ends on December 31 consists of 7 months. Because you use only full months for this determination, you treat the tax year as beginning on June 1 instead of June 20. The midpoint of the tax year is the middle of September (3 1/2 months from the beginning of the tax year).

Example. Tara Corporation, a calendar year taxpayer, was incorporated on March 15. For purposes of the half-year convention, it has a short tax year of 10 months, ending on December 31, 2000. During the short tax year, Tara placed property in service for which it uses the half-year convention. Tara treats this property as placed in service on the first day of the sixth month of the short tax year, or August 1, 2000.

Not on first or last day of month. For a short tax year not beginning on the first day of the month and not ending on the last day of a month, the tax year consists of the number of days in the tax year. You determine the midpoint of the tax year by dividing the number of days in the tax year by 2. For the half-year convention, you treat property as placed in service on either the first day or the midpoint of a month. If the result of dividing the number of days in the tax year by 2 is not the first day or the midpoint of a month, you treat the property as placed in service on the nearest preceding first day or midpoint of a month.

Mid-quarter convention. To determine if you must use the mid-quarter convention, compare the basis of property you place in service in the last 3 months of your tax year to that of property you place in service during the full tax year. The length of your tax year does not matter. If you have a short tax year of 3 months or less, use the mid-quarter convention for all applicable property you place in service during that tax year.

You treat property under the mid-quarter convention as placed in service on the midpoint of the quarter of the tax year. Divide a short tax year into 4 quarters and determine the midpoint of each quarter.

For a short tax year of 4 or 8 full calendar months, determine quarters on the basis of whole months. The midpoint of each quarter is either the first or the midpoint of a month.

To determine the midpoint of a quarter for a short tax year of other than 4 or 8 full calendar months, complete the following steps.

1. Determine the number of days in your short tax year.
2. Determine the number of days in each quarter. This means you divide the number of days in your short tax year by 4.
3. Determine the midpoint of each quarter. This means you divide the number of days in each quarter by 2.

If the result of (3) gives you a midpoint of a quarter that is on a day other than the first or midpoint of a month, treat the property as placed in service on the nearest preceding first or midpoint of that month.

Example -- mid-quarter convention. Tara Corporation, a calendar year taxpayer, was incorporated and began business on March 15. It has a short tax year of 9 1/2 months, ending on December 31. During December it placed property in service for which it must use the mid-quarter convention. Because this is a short tax year of other than 4 or 8 full calendar months, it must determine the midpoint of each quarter.

1. First, it determines that its short tax year beginning March 15 and ending December 31 consists of 292 days.
2. Next, it divides 292 by 4 to determine the length of each quarter, 73 days.
3. Finally, it divides 73 by 2 to determine the midpoint of each quarter, the 37th day.

The following table shows the quarters of Tara Corporation's short tax year, the midpoint of each quarter, and the date in each quarter that Tara must treat its property as placed in service.

Quarter	Midpoint	Placed in Service
3/15 - 5/26	4/20	4/15
5/27 - 8/7	7/2	7/1
8/8 - 10/19	9/13	9/1
10/20 - 12/31	11/25	11/15

The last quarter of the short tax year begins on October 20, which is 73 days from December 31, the end of the tax year. The 37th day of the last quarter is November 25. Because the midpoint of the quarter is not the first or the midpoint of November, Tara Corporation must treat the property as placed in service in the middle of November.

Figuring Depreciation in a Short Tax Year

If you place property in service in a short tax year, you must first determine the depreciation for a full tax year. You do this by multiplying your basis in the property by the applicable depreciation rate. Then determine the depreciation for the short tax year. Do this by multiplying the depreciation for a full tax year by a fraction. The numerator of the fraction is the number of months (including parts of a month) the property is treated as in service during the tax year (applying the applicable convention). The denominator is 12. See Depreciation in Recovery Years After Short Tax Year, later, for how to figure depreciation in later years.

Example 1 -- half-year convention. Tara Corporation, with a short tax year beginning March 15 and ending December 31, placed in service on March 16 an item of 5-year property with a basis of $1,000. This is the only property the corporation placed in service during the short tax year. The depreciation method for this property is the 200% declining balance method. The depreciation rate is 40% and Tara applies the half-year convention.

Tara treats the property as placed in service on August 1. The law allows Tara 5 months of depreciation for the short tax year that consists of 10 months. The corporation first multiplies the basis ($1,000) by 40% (the declining balance rate) to get the depreciation for a full tax year of $400. The corporation then multiplies $400 by 5/12 to get the short tax year depreciation of $167.

Example 2 -- mid-quarter convention. Tara Corporation, with a short tax year beginning March 15 and ending on December 31, placed in service on October 16 an item of 5-year property with a basis of $1,000. The depreciation method for this property is the 200% declining balance method. The depreciation rate is 40%. The corporation must apply the mid-quarter convention because the property was the only item placed in service that year and it was placed in service in the last 3 months of the tax year.

Tara treats the property as placed in service on September 1. Under MACRS, Tara is allowed 4 months of depreciation for the short tax year that consists of 10 months. The corporation first multiplies the basis ($1,000) by 40% to get the depreciation for a full tax year of $400. The corporation then multiplies $400 by 4/12 to get the short tax year depreciation of $133.

Depreciation in Recovery Years After Short Tax Year

You can use either of the following to figure the depreciation for later years in the recovery period.

• Simplified method
• Allocation method

You must use the method you choose consistently until the year of change to the straight line method.

Simplified method. Under the simplified method, you figure the depreciation for subsequent years in the recovery period by multiplying the unrecovered basis of your property at the beginning of the year by the applicable depreciation rate.

Example -- half-year convention. Tara Corporation has a short tax year of 10 months, ending on December 31. It placed in service an item of 5-year property with a basis of $1,000. It claimed depreciation of $167 using a depreciation rate of 40% and the half-year convention. The unrecovered basis on January 1 of the next year is $833 ($1,000 - $167). Tara's depreciation for that next year will be 40% of $833, or $333.

Short tax year after property in service. If a subsequent tax year in the recovery period is a short tax year, you figure depreciation for that year by multiplying the unrecovered basis of the property at the beginning of the tax year by the applicable depreciation rate, and then by a fraction. The fraction's numerator is the number of months (including parts of a month) in the tax year. Its denominator is 12.

Allocation method. Under the allocation method, you figure the depreciation for each subsequent tax year by allocating to the tax year the depreciation attributable to each recovery year, or part of a recovery year, that falls within the tax year. Whether your tax year is a 12-month or short tax year, you figure the depreciation by determining which recovery years are included in the tax year. For each recovery year included, multiply the depreciation attributable to each recovery year by a fraction. The fraction's numerator is the number of months (including parts of a month) in both the tax year and the recovery year. Its denominator is 12. The allowable depreciation for the tax year is the sum of the depreciation figured for each recovery year.

Example -- half-year convention. Assume the same facts as in Example 1 under Figuring Depreciation in a Short Tax Year. The Tara Corporation's second tax year is a full year of 12 months, beginning January 1 and ending December 31. A recovery year for the 5-year property placed in service during the short tax year extends from August 1 to July 31. Tara deducted 5 months of first recovery year on its short-year tax return. Seven months of the first recovery year and 5 months of the second recovery year fall within the second tax year. The depreciation for the second tax year will be $333, which is the sum of the following.

• $233 -- The depreciation for the short year
  ($400 x 7/12).
• $100 -- The depreciation for the second tax year [$600 ($1,000 - $400) x 40%] or ($240 x 5/12).

More information. For more information on figuring depreciation in a short tax year, see Revenue Procedure 89-15 in Cumulative Bulletin 1989-1.

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