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 2010 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/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2009 70% 1.000 70% 2008 45% 0.932 42% 2007 20% 0.793 16% 2006 and older 10% 0.755 8% CATEGORY 2 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2009 85% 1.000 85% 2008 69% 1.089 75% 2007 52% 1.112 58% 2006 34% 1.106 38% 2005 and older 20% 1.113 22% CATEGORY 3 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2009 85% 1.000 85% 2008 69% 0.966 67% 2007 52% 0.873 45% 2006 34% 0.876 30% 2005 and older 20% 0.865 17% CATEGORY 4 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2009 85% 1.000 85% 2008 69% 0.988 68% 2007 52% 0.966 50% 2006 34% 0.955 32% 2005 and older 20% 0.943 19% CATEGORY 5 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2009 85% 1.000 85% 2008 69% 1.043 72% 2007 52% 1.057 55% 2006 34% 1.078 37% 2005 and older 20% 1.108 22% CATEGORY 6 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2009 85% 1.000 85% 2008 69% 1.026 71% 2007 52% 1.048 54% 2006 34% 1.085 37% 2005 and older 20% 1.159 23% CATEGORY 7 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2009 92% 1.000 92% 2008 84% 1.031 87% 2007 76% 1.050 80% 2006 67% 1.072 72% 2005 58% 1.105 64% 2004 49% 1.134 56% 2003 39% 1.139 44% 2002 30% 1.138 34% 2001 24% 1.138 27% 2000 and older 20% 1.150 23% CATEGORY 8 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2009 92% 1.000 92% 2008 84% 1.063 89% 2007 76% 1.086 83% 2006 67% 1.116 75% 2005 58% 1.152 67% 2004 49% 1.197 59% 2003 39% 1.206 47% 2002 30% 1.217 37% 2001 24% 1.225 29% 2000 and older 20% 1.239 25% (3) This rule is effective for tax years beginning after December 31, 2009.