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 2009 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 2008 70% 1.000 70% 2007 45% 0.851 38% 2006 20% 0.810 16% 2005 and older 10% 0.773 8% CATEGORY 2 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2008 85% 1.000 85% 2007 69% 1.022 71% 2006 52% 1.016 53% 2005 34% 1.022 35% 2004 and older 20% 1.034 21% CATEGORY 3 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2008 85% 1.000 85% 2007 69% 0.905 62% 2006 52% 0.908 47% 2005 34% 0.897 30% 2004 and older 20% 0.878 18% CATEGORY 4 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2008 85% 1.000 85% 2007 69% 0.977 67% 2006 52% 0.966 50% 2005 34% 0.953 32% 2004 and older 20% 0.925 19% CATEGORY 5 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2008 85% 1.000 85% 2007 69% 1.014 70% 2006 52% 1.034 54% 2005 34% 1.062 36% 2004 and older 20% 1.088 22% CATEGORY 6 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2008 85% 1.000 85% 2007 69% 1.022 71% 2006 52% 1.058 55% 2005 34% 1.129 38% 2004 and older 20% 1.177 24% CATEGORY 7 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2008 92% 1.000 92% 2007 84% 1.018 86% 2006 76% 1.040 79% 2005 67% 1.072 72% 2004 58% 1.100 64% 2003 49% 1.105 54% 2002 39% 1.103 43% 2001 30% 1.104 33% 2000 24% 1.115 27% 1999 and older 20% 1.124 22% CATEGORY 8 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2008 92% 1.000 92% 2007 84% 1.021 86% 2006 76% 1.050 80% 2005 67% 1.084 73% 2004 58% 1.125 65% 2003 49% 1.134 56% 2002 39% 1.145 45% 2001 30% 1.152 35% 2000 24% 1.165 28% 1999 and older 20% 1.179 24% (3) This rule is effective for tax years beginning after December 31, 2008.