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 2015 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 2014 70% 1.000 70% 2013 45% 0.986 44% 2012 20% 0.934 19% 2011 and older 10% 0.861 9% CATEGORY 2 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2014 85% 1.000 85% 2013 69% 0.998 69% 2012 52% 0.960 50% 2011 34% 0.973 33% 2010 and older 23% 0.977 22% CATEGORY 3 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2014 85% 1.000 85% 2013 69% 0.999 69% 2012 52% 0.983 51% 2011 34% 0.955 32% 2010 and older 23% 0.921 21% CATEGORY 4 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2014 85% 1.000 85% 2013 69% 0.996 69% 2012 52% 0.995 52% 2011 34% 0.991 34% 2010 and older 23% 0.978 23% CATEGORY 5 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2014 85% 1.000 85% 2013 69% 1.008 70% 2012 52% 1.020 53% 2011 34% 1.050 36% 2010 and older 23% 1.059 24% CATEGORY 6 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2014 85% 1.000 85% 2013 69% 1.015 70% 2012 52% 1.032 54% 2011 34% 1.060 36% 2010 and older 23% 1.097 25% CATEGORY 7 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2014 92% 1.000 92% 2013 84% 1.015 85% 2012 76% 1.031 78% 2011 67% 1.063 71% 2010 58% 1.079 63% 2009 49% 1.074 53% 2008 39% 1.108 43% 2007 30% 1.128 34% 2006 24% 1.152 28% 2005 and older 21% 1.187 25% CATEGORY 8 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2014 92% 1.000 92% 2013 84% 1.012 85% 2012 76% 1.016 77% 2011 67% 1.045 70% 2010 58% 1.056 61% 2009 49% 1.060 52% 2008 39% 1.127 44% 2007 30% 1.152 35% 2006 24% 1.185 28% 2005 and older 21% 1.223 26% (3) This rule is effective for tax years beginning after December 31, 2014.