ACRS Depreciation
Type of Property	MACRS Life	MACS Method	AMT Method	Sec. 179
Office Property
Computers	5	200DB	150DB	Yes*
Typewriter, calculator, copiers	5	200DB	150DB	Yes*
Furniture	7	200DB	150DB	Yes*
Equipment	7	200DB	150DB	Yes*
Fax Machine, cell phone	7	200DB	150DB	Yes*
All other non listed
Software(1):
Less than one year	1	Expense		Expense
Off the shelf	3	SL		Yes*
Bought with computer	5	200DB	150DB	Yes*

Transportation
Cars/Light Trucks(2)	5	200DB	150DB	Yes (2)
Cars/Trucks (>6,000 pounds)	5	200DB	150DB	Yes*
Heavy Trucks (<13,000 pounds)	5	200DB	150DB	Yes*
Buses	5	200DB	150DB	Yes*
Road Trailers	5	200DB	150DB	Yes*
Planes/Helicopters	5	200DB	150DB	Yes*
Water transportation	10	200DB	150DB	Yes*

Real Property
Carpets.furniture (rental property)	5	200DB	150DB	No
Carpets and drapes	7	200DB	150DB	No
Security systems/signs	7	200DB	150DB	No
Shelves, bookcases	7	200DB	150DB	No
Appliances	7	200DB	150DB	Yes
Sidewalks, landscapting	15	150DB	150DB	No
Fences	15	150DB	150DB	No
Bridges	15	150DB	150DB	No
Manufactured homes	27.5/39	S/L	S/L	No
Residential real property	27.5	S/L	S/L	No
Nonresidential real property	39	S/L	S/L	No
Leasee's improvements	39	S/L	S/L	No


* Active business property
(1) Rev. Proc. 2000-50
(2) If less than 6,000 pounds, may be subject to luxury car limitations

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