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 & Swift Valuation Service Guide, "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 2013 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 2012 70% 1.000 70% 2011 45% 0.916 41% 2010 20% 0.843 17% 2009 and older 10% 0.813 8% CATEGORY 2 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2012 85% 1.000 85% 2011 69% 1.013 70% 2010 52% 1.018 53% 2009 34% 0.974 33% 2008 and older 20% 1.053 21% CATEGORY 3 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2012 85% 1.000 85% 2011 69% 0.971 67% 2010 52% 0.937 49% 2009 34% 0.920 31% 2008 and older 20% 0.889 18% CATEGORY 4 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2012 85% 1.000 85% 2011 69% 0.997 69% 2010 52% 0.984 51% 2009 34% 0.973 33% 2008 and older 20% 0.961 19% CATEGORY 5 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2012 85% 1.000 85% 2011 69% 1.030 71% 2010 52% 1.039 54% 2009 34% 1.044 36% 2008 and older 20% 1.090 22% CATEGORY 6 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2012 85% 1.000 85% 2011 69% 1.023 71% 2010 52% 1.058 55% 2009 34% 1.078 37% 2008 and older 20% 1.082 22% CATEGORY 7 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2012 92% 1.000 92% 2011 84% 1.030 87% 2010 76% 1.047 80% 2009 67% 1.041 70% 2008 58% 1.074 62% 2007 49% 1.093 54% 2006 39% 1.117 44% 2005 30% 1.151 35% 2004 24% 1.181 28% 2003 and older 20% 1.186 24% CATEGORY 8 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2012 92% 1.000 92% 2011 84% 1.029 86% 2010 76% 1.039 79% 2009 67% 1.043 70% 2008 58% 1.109 64% 2007 49% 1.133 56% 2006 39% 1.165 45% 2005 30% 1.203 36% 2004 24% 1.249 30% 2003 and older 20% 1.259 25% (3) This rule is effective for tax years beginning after December 31, 2012.