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 2017 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 2016 70% 1.000 70% 2015 45% 0.969 44% 2014 20% 0.948 19% 2013 10% 0.935 9% Older 5% CATEGORY 2 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2016 85% 1.000 85% 2015 69% 1.015 70% 2014 52% 1.040 54% 2013 34% 1.038 35% 2012 23% 0.999 23% Older 18% CATEGORY 3 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2016 85% 1.000 85% 2015 69% 0.988 68% 2014 52% 0.983 51% 2013 34% 0.982 33% 2012 23% 0.966 22% Older 18% CATEGORY 4 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2016 85% 1.000 85% 2015 69% 1.002 69% 2014 52% 0.992 52% 2013 34% 0.988 34% 2012 23% 0.987 23% Older 18% CATEGORY 5 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2016 85% 1.000 85% 2015 69% 1.005 69% 2014 52% 1.018 53% 2013 34% 1.026 35% 2012 23% 1.037 24% Older 18% CATEGORY 6 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2016 85% 1.000 85% 2015 69% 1.019 70% 2014 52% 1.035 54% 2013 34% 1.049 36% 2012 23% 1.071 25% Older 18% CATEGORY 7 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2016 92% 1.000 92% 2015 84% 1.008 85% 2014 76% 1.020 77% 2013 67% 1.034 69% 2012 58% 1.052 61% 2011 49% 1.083 53% 2010 39% 1.100 43% 2009 30% 1.094 33% 2008 24% 1.129 27% 2007 21% 1.149 24% Older 20% CATEGORY 8 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2016 92% 1.000 92% 2015 84% 1.006 85% 2014 76% 1.030 78% 2013 67% 1.044 70% 2012 58% 1.047 61% 2011 49% 1.079 53% 2010 39% 1.089 42% 2009 30% 1.094 33% 2008 24% 1.163 28% 2007 21% 1.188 25% Older 20% (3) This rule is effective for tax years beginning after December 31, 2016.