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 2008 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 2007 70% 1.000 70% 2006 45% 0.949 43% 2005 20% 0.906 18% 2004 and older 10% 0.879 9% CATEGORY 2 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2007 85% 1.000 85% 2006 69% 0.997 69% 2005 52% 1.003 52% 2004 34% 1.015 34% 2003 and older 20% 1.023 20% CATEGORY 3 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2007 85% 1.000 85% 2006 69% 1.002 69% 2005 52% 0.990 51% 2004 34% 0.969 33% 2003 and older 20% 0.950 19% CATEGORY 4 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2007 85% 1.000 85% 2006 69% 0.988 68% 2005 52% 0.975 51% 2004 34% 0.947 32% 2003 and older 20% 0.933 19% CATEGORY 5 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2007 85% 1.000 85% 2006 69% 1.018 70% 2005 52% 1.047 54% 2004 34% 1.073 36% 2003 and older 20% 1.075 21% CATEGORY 6 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2007 85% 1.000 85% 2006 69% 1.033 71% 2005 52% 1.104 57% 2004 34% 1.150 39% 2003 and older 20% 1.149 23% CATEGORY 7 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2007 92% 1.000 92% 2006 84% 1.022 86% 2005 76% 1.053 80% 2004 67% 1.081 72% 2003 58% 1.085 63% 2002 49% 1.084 53% 2001 39% 1.084 42% 2000 30% 1.095 33% 1999 24% 1.104 26% 1998 and older 20% 1.113 22% CATEGORY 8 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2007 92% 1.000 92% 2006 84% 1.028 86% 2005 76% 1.061 81% 2004 67% 1.101 74% 2003 58% 1.110 64% 2002 49% 1.120 55% 2001 39% 1.128 44% 2000 30% 1.140 34% 1999 24% 1.154 28% 1998 and older 20% 1.159 23% (3) This rule is effective for tax years beginning after December 31, 2007.