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 2012 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 2011 70% 1.000 70% 2010 45% 0.917 41% 2009 20% 0.884 18% 2008 and older 10% 0.824 8% CATEGORY 2 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2011 85% 1.000 85% 2010 69% 1.004 69% 2009 52% 0.961 50% 2008 34% 1.039 35% 2007 and older 20% 1.062 21% CATEGORY 3 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2011 85% 1.000 85% 2010 69% 0.964 67% 2009 52% 0.947 49% 2008 34% 0.915 31% 2007 and older 20% 0.826 17% CATEGORY 4 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2011 85% 1.000 85% 2010 69% 0.988 68% 2009 52% 0.978 51% 2008 34% 0.965 33% 2007 and older 20% 0.945 19% CATEGORY 5 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2011 85% 1.000 85% 2010 69% 1.009 70% 2009 52% 1.014 53% 2008 34% 1.058 36% 2007 and older 20% 1.073 21% CATEGORY 6 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2011 85% 1.000 85% 2010 69% 1.025 71% 2009 52% 1.044 54% 2008 34% 1.049 36% 2007 and older 20% 1.080 22% CATEGORY 7 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2011 92% 1.000 92% 2010 84% 1.016 85% 2009 76% 1.010 77% 2008 67% 1.042 70% 2007 58% 1.061 62% 2006 49% 1.084 53% 2005 39% 1.117 44% 2004 30% 1.146 34% 2003 24% 1.151 28% 2002 and older 20% 1.150 23% CATEGORY 8 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2011 92% 1.000 92% 2010 84% 1.011 85% 2009 76% 1.016 77% 2008 67% 1.080 72% 2007 58% 1.103 64% 2006 49% 1.135 56% 2005 39% 1.171 46% 2004 30% 1.216 36% 2003 24% 1.226 29% 2002 and older 20% 1.237 25% (3) This rule is effective for tax years beginning after December 31, 2011.