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 2016 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 2015 70% 1.000 70% 2014 45% 0.979 44% 2013 20% 0.966 19% 2012 10% 0.915 9% Older 5% CATEGORY 2 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2015 85% 1.000 85% 2014 69% 1.024 71% 2013 52% 1.022 53% 2012 34% 0.984 33% 2011 23% 0.997 23% Older 18% CATEGORY 3 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2015 85% 1.000 85% 2014 69% 0.995 69% 2013 52% 0.994 52% 2012 34% 0.979 33% 2011 23% 0.950 22% Older 18% CATEGORY 4 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2015 85% 1.000 85% 2014 69% 0.989 68% 2013 52% 0.985 51% 2012 34% 0.984 33% 2011 23% 0.981 23% Older 18% CATEGORY 5 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2015 85% 1.000 85% 2014 69% 1.013 70% 2013 52% 1.021 53% 2012 34% 1.033 35% 2011 23% 1.064 24% Older 18% CATEGORY 6 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2015 85% 1.000 85% 2014 69% 1.016 70% 2013 52% 1.030 54% 2012 34% 1.051 36% 2011 23% 1.088 25% Older 18% CATEGORY 7 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2015 92% 1.000 92% 2014 84% 1.012 85% 2013 76% 1.026 78% 2012 67% 1.043 70% 2011 58% 1.075 62% 2010 49% 1.092 53% 2009 39% 1.086 42% 2008 30% 1.120 34% 2007 24% 1.140 27% 2006 21% 1.165 24% Older 20% CATEGORY 8 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2015 92% 1.000 92% 2014 84% 1.023 86% 2013 76% 1.037 79% 2012 67% 1.042 70% 2011 58% 1.071 62% 2010 49% 1.082 53% 2009 39% 1.087 42% 2008 30% 1.155 35% 2007 24% 1.181 28% 2006 21% 1.214 25% Older 20% (3) This rule is effective for tax years beginning after December 31, 2015.