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 corresponds 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 percent to 20 percent 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 2011 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 2010 70% 1.000 70% 2009 45% 0.963 43% 2008 20% 0.897 18% 2007 and older 10% 0.763 8% CATEGORY 2 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2010 85% 1.000 85% 2009 69% 0.957 66% 2008 52% 1.035 54% 2007 34% 1.058 36% 2006 and older 20% 1.052 21% CATEGORY 3 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2010 85% 1.000 85% 2009 69% 0.982 68% 2008 52% 0.949 49% 2007 34% 0.857 29% 2006 and older 20% 0.860 17% CATEGORY 4 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2010 85% 1.000 85% 2009 69% 0.990 68% 2008 52% 0.977 51% 2007 34% 0.956 33% 2006 and older 20% 0.945 19% CATEGORY 5 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2010 85% 1.000 85% 2009 69% 1.006 69% 2008 52% 1.049 55% 2007 34% 1.064 36% 2006 and older 20% 1.084 22% CATEGORY 6 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2010 85% 1.000 85% 2009 69% 1.013 70% 2008 52% 1.017 53% 2007 34% 1.048 36% 2006 and older 20% 1.072 21% CATEGORY 7 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2010 92% 1.000 92% 2009 84% 0.995 84% 2008 76% 1.026 78% 2007 67% 1.045 70% 2006 58% 1.067 62% 2005 49% 1.100 54% 2004 39% 1.129 44% 2003 30% 1.133 34% 2002 24% 1.132 27% 2001 and older 20% 1.132 23% CATEGORY 8 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2010 92% 1.000 92% 2009 84% 1.005 84% 2008 76% 1.069 81% 2007 67% 1.092 73% 2006 58% 1.123 65% 2005 49% 1.159 57% 2004 39% 1.203 47% 2003 30% 1.213 36% 2002 24% 1.224 29% 2001 20% 1.232 25% (3) This rule is effective for tax years beginning after December 31, 2010.