ARM 42.21.155. DEPRECIATION SCHEDULES

(1) Trended depreciation schedules of four, five, and ten years have been established for each category of property. The number of years correspond to the useful life of the property taking into account physical obsolescence. The trended depreciation schedules reflect the remaining life of the property over the term of years assigned with a 5% to 20% residual. The five- and ten-year depreciation schedules "% good" numbers were extracted from the Marshall and Swift Publication, "Fixtures and Equipment Table." The four-year table was derived from consultation with industry representatives. "Remaining Life" is a form of depreciation. (2) The trended depreciation schedules for tax year 2007 are listed below. The categories are explained in ARM 42.21.156 . The trend factors are derived according to ARM 42.21.156 and 42.21.157 . CATEGORY 1 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2006 70% 1.000 70% 2005 45% 0.955 43% 2004 20% 0.927 19% 2003 and older 10% 0.832 8% CATEGORY 2 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2006 85% 1.000 85% 2005 69% 1.007 69% 2004 52% 1.018 53% 2003 34% 1.027 35% 2002 and older 20% 1.019 20% CATEGORY 3 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2006 85% 1.000 85% 2005 69% 0.980 68% 2004 52% 0.960 50% 2003 34% 0.940 32% 2002 and older 20% 0.929 19% CATEGORY 4 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2006 85% 1.000 85% 2005 69% 0.987 68% 2004 52% 0.958 50% 2003 34% 0.944 332 2002 and older 20% 0.945 19% CATEGORY 5 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2006 85% 1.000 85% 2005 69% 1.029 71% 2004 52% 1.054 55% 2003 34% 1.056 36% 2002 and older 20% 1.060 21% CATEGORY 6 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2006 85% 1.000 85% 2005 69% 1.068 74% 2004 52% 1.113 58% 2003 34% 1.112 38% 2002 and older 20% 1.106 22% CATEGORY 7 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2006 92% 1.000 92% 2005 84% 1.031 87% 2004 76% 1.058 80% 2003 67% 1.062 71% 2002 58% 1.061 62% 2001 49% 1.061 52% 2000 39% 1.072 42% 1999 30% 1.081 32% 1998 24% 1.090 26% 1997 and older 20% 1.106 22% CATEGORY 8 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2006 92% 1.000 92% 2005 84% 1.032 87% 2004 76% 1.072 81% 2003 67% 1.080 72% 2002 58% 1.090 63% 2001 49% 1.098 54% 2000 39% 1.110 43% 1999 30% 1.123 34% 1998 24% 1.128 27% 1997 and older 20% 1.142 23% (3) This rule is effective for tax years beginning after December 31, 2006.