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 2014 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 2013 70% 1.000 70% 2012 45% 0.953 43% 2011 20% 0.879 18% 2010 and older 10% 0.808 8% CATEGORY 2 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2013 85% 1.000 85% 2012 69% 0.962 66% 2011 52% 0.975 51% 2010 34% 0.979 33% 2009 and older 23% 0.937 22% CATEGORY 3 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2013 85% 1.000 85% 2012 69% 0.987 68% 2011 52% 0.959 50% 2010 34% 0.925 31% 2009 and older 23% 0.909 21% CATEGORY 4 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2013 85% 1.000 85% 2012 69% 0.999 69% 2011 52% 0.995 52% 2010 34% 0.983 33% 2009 and older 23% 0.972 22% CATEGORY 5 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2013 85% 1.000 85% 2012 69% 1.011 70% 2011 52% 1.042 54% 2010 34% 1.051 36% 2009 and older 23% 1.056 24% CATEGORY 6 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2013 85% 1.000 85% 2012 69% 1.016 70% 2011 52% 1.044 54% 2010 34% 1.080 37% 2009 and older 23% 1.100 25% CATEGORY 7 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2013 92% 1.000 92% 2012 84% 1.017 85% 2011 76% 1.047 80% 2010 67% 1.064 71% 2009 58% 1.058 61% 2008 49% 1.092 53% 2007 39% 1.111 43% 2006 30% 1.135 34% 2005 24% 1.170 28% 2004 and older 21% 1.201 25% CATEGORY 8 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2013 92% 1.000 92% 2012 84% 1.004 84% 2011 76% 1.033 78% 2010 67% 1.043 70% 2009 58% 1.047 61% 2008 49% 1.114 55% 2007 39% 1.138 44% 2006 30% 1.170 35% 2005 24% 1.208 29% 2004 and older 21% 1.254 26% (3) This rule is effective for tax years beginning after December 31, 2013.