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Part I

2025 Publ 946 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

  1. MACRS system (GDS or ADS) . . . . . . . . . . . . . . . . . . . . . . GDS
  2. Property class . . . . . . . . . . . . . 7-year
  3. Date placed in service . . . . . . 8/11/25
  4. Recovery period . . . . . . . . . . . 7-year

5. Method and convention . . . . . . . . . . . . . . . . 200%DB/Half-Year 6. Depreciation rate (from tables) . . . . . . . . . . . . . . . . . . . . 0.1429

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▸Contents — 2025 Publ 946 (PDF)
2025 Publ 946 (PDF)

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