{"conventions_summary":{"half_year":"Property treated as placed in service at midpoint of tax year.","mid_month":"Real property (27.5/39-yr building) treated as placed in service at midpoint of acquisition month.","mid_quarter":"Required by IRC \u00a7168(d)(3) when >40% of personal property is placed in service in the last quarter of the tax year. For a single-property cost-seg, MQ applies only on Q4 acquisitions."},"description":"Half-year and mid-quarter MACRS depreciation tables for 5-year, 7-year, and 15-year property. The publication is in the public domain; this JSON encoding is provided for machine consumption.","license":"Public domain (US government work)","publisher":{"brand":"TaxProtestTx","name":"Nought Labs LLC","url":"https://taxprotesttx.com"},"source":"IRS Publication 946 (How to Depreciate Property), Tables A-1, A-5, A-6.","tables":{"table_a1_half_year_150db":{"15_year":[0.05,0.095,0.0855,0.077,0.0693,0.0623,0.059,0.059,0.0591,0.059,0.0591,0.059,0.0591,0.059,0.0591,0.0295],"convention":"half-year","method":"150% declining balance switching to straight line"},"table_a1_half_year_200db":{"5_year":[0.2,0.32,0.192,0.1152,0.1152,0.0576],"7_year":[0.1429,0.2449,0.1749,0.1249,0.0893,0.0892,0.0893,0.0446],"convention":"half-year","method":"200% declining balance switching to straight line"},"table_a5_mid_quarter_q4_200db":{"5_year":[0.05,0.38,0.228,0.1368,0.1094,0.0958],"7_year":[0.0357,0.2755,0.1968,0.1406,0.1004,0.0873,0.0873,0.0764],"convention":"mid-quarter, Q4 placement","method":"200% declining balance"},"table_a6_mid_quarter_q4_150db":{"15_year":[0.0125,0.0988,0.0889,0.08,0.072,0.0648,0.059,0.059,0.0591,0.059,0.0591,0.059,0.0591,0.059,0.0591,0.0517],"convention":"mid-quarter, Q4 placement","method":"150% declining balance"}},"title":"IRS Publication 946 MACRS Percentage Tables"}