TABLE 14 Alternative Minimum
Tax
Applicable Depreciation Method: 150 Percent Declining Balance
Switching to Straight Line
Applicable Recovery Periods: 2.5 -- 50 years [Partial Table-17 years]
Applicable Convention: Half-year
and the Recovery Period is:
If the 2.5 3.0
3.5 4.0
4.5 5.0 5.5
6.0 6.5 7.0
7.5 8.0 8.5
9.0 9.5
Year is:
the Depreciation Rate is:
1 ..... 30.00 25.00 21.43 18.75 16.67
15.00 13.64 12.50 11.54 10.71 10.00
9.38 8.82 8.33
7.89
2 ..... 42.00 37.50 33.67 30.47 27.78
25.50 23.55 21.88 20.41 19.13 18.00
16.99 16.09 15.28 14.54
3 ..... 28.00 25.00 22.45 20.31 18.52
17.85 17.13 16.41 15.70 15.03 14.40
13.81 13.25 12.73 12.25
4 ............ 12.50 22.45
20.31 18.52 16.66 15.23 14.06 13.09
12.25 11.52 11.22 10.91 10.61 10.31
5 ..........................
10.16 18.51 16.66 15.23 14.06 13.09
12.25 11.52 10.80 10.19 9.65
9.17
6 .........................................
8.33 15.22 14.06 13.09 12.25 11.52
10.80 10.19 9.64 9.17
7 .......................................................
7.03 13.08 12.25 11.52 10.80 10.18
9.65 9.17
8 .....................................................................
6.13 11.52 10.80 10.19 9.64
9.17
9 ...................................................................................
5.40 10.18 9.65 9.17
10 .................................................................................................
4.82 9.16
and the Recovery Period is:
If the 10.0 10.5 11.0
11.5 12.0 12.5 13.0
13.5 14.0 14.5 15.0
15.5 16.0 16.5 17.0
Recovery
Year is:
the Depreciation Rate is:
1 ...... 7.50 7.14 6.82
6.52 6.25 6.00
5.77 5.56 5.36 5.17
5.00 4.84 4.69 4.55 4.41
2 ..... 13.88 13.27 12.71 12.19 11.72
11.28 10.87 10.49 10.14 9.81
9.50 9.21 8.94 8.68 8.43
3 ..... 11.79 11.37 10.97 10.60 10.25
9.93 9.62 9.33 9.05
8.80 8.55 8.32 8.10 7.89
7.69
4 ..... 10.02 9.75 9.48
9.22 8.97 8.73 8.51
8.29 8.08 7.88 7.70
7.51 7.34 7.17 7.01
5 ...... 8.74 8.35
8.18 8.02 7.85 7.69
7.53 7.37 7.22 7.07
6.93 6.79 6.65 6.52 6.39
6 ...... 8.74 8.35
7.98 7.64 7.33 7.05
6.79 6.55 6.44 6.34
6.23 6.13 6.03 5.93 5.83
7 ...... 8.74 8.35
7.97 7.64 7.33 7.05
6.79 6.55 6.32 6.10
5.90 5.72 5.55 5.39 5.32
8 ...... 8.74 8.35
7.98 7.63 7.33 7.05
6.79 6.55 6.32 6.10
5.90 5.72 5.55 5.39 5.23
9 ...... 8.74 8.36
7.97 7.64 7.33 7.04
6.79 6.55 6.32 6.10
5.91 5.72 5.55 5.39 5.23
10 ...... 8.74 8.35 7.98
7.63 7.33 7.05 6.79
6.55 6.32 6.11 5.90
5.72 5.55 5.39 5.23
11 ...... 4.37 8.36 7.97
7.64 7.32 7.04 6.79
6.55 6.32 6.10 5.91
5.72 5.55 5.39 5.23
12 ....................
3.99 7.63 7.33 7.05
6.78 6.55 6.32 6.11
5.90 5.72 5.55 5.39 5.23
13 ..................................
3.66 7.04 6.79 6.56
6.32 6.10 5.91 5.72 5.54
5.38 5.23
14 ................................................
3.39 6.55 6.31 6.11
5.90 5.72 5.55 5.39 5.23
15 ..............................................................
3.16 6.10 5.91 5.72 5.54
5.38 5.23
16 ............................................................................
2.95 5.72 5.55 5.39 5.23
17 ..........................................................................................
2.77 5.38 5.23
18 ........................................................................................................
2.62