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 2018 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 2017 70% 1.000 70% 2016 45% 0.982 44% 2015 20% 0.951 19% 2014 10% 0.930 9% Older 5% CATEGORY 2 YEAR NEW/ ACQUIRED % GOOD TREND FACTOR TRENDED % GOOD 2017 85% 1.000 85% 2016 69% 1.002 69% 2015 52% 1.018 53% 2014 34% 1.042 35% 2013 23% 1.040 24% Older 18% CATEGORY 3 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2017 85% 1.000 85% 2016 69% 0.994 69% 2015 52% 0.982 51% 2014 34% 0.977 33% 2013 23% 0.976 22% Older 18% CATEGORY 4 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2017 85% 1.000 85% 2016 69% 0.992 68% 2015 52% 0.994 52% 2014 34% 0.984 33% 2013 23% 0.980 23% Older 18% CATEGORY 5 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2017 85% 1.000 85% 2016 69% 1.004 69% 2015 52% 1.009 52% 2014 34% 1.022 35% 2013 23% 1.031 24% Older 18% CATEGORY 6 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2017 85% 1.000 85% 2016 69% 1.021 70% 2015 52% 1.040 54% 2014 34% 1.057 36% 2013 23% 1.071 25% Older 18% CATEGORY 7 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2017 92% 1.000 92% 2016 84% 1.006 84% 2015 76% 1.014 77% 2014 67% 1.026 69% 2013 58% 1.040 60% 2012 49% 1.058 52% 2011 39% 1.089 42% 2010 30% 1.107 33% 2009 24% 1.101 26% 2008 21% 1.136 24% Older 20% CATEGORY 8 YEAR NEW/ TREND TRENDED ACQUIRED % GOOD FACTOR % GOOD 2017 92% 1.000 92% 2016 84% 1.009 85% 2015 76% 1.015 77% 2014 67% 1.040 70% 2013 58% 1.053 61% 2012 49% 1.057 52% 2011 39% 1.088 42% 2010 30% 1.099 33% 2009 24% 1.104 26% 2008 21% 1.174 25% Older 20% (3) This rule is effective for tax years beginning after December 31, 2017.