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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. | | | | 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% |
| | | | 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% |
| | | | 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% |
| | | | 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% |
| | | | 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% |
| | | | 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% |
| | | | 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% |
| | | | 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. History: 15-1-201, MCA; IMP, 15-6-135, 15-6-138, 15-6-219, MCA; NEW, 1982 MAR p. 1052, Eff. 5/14/82; AMD, 1985 MAR p. 2032, Eff. 12/27/85; AMD, 1986 MAR p. 2068, Eff. 12/27/86; AMD, 1988 MAR p. 747, Eff. 4/15/88; AMD, 1989 MAR p. 613, Eff. 5/12/89; AMD, 1991 MAR p. 915, Eff. 6/14/91; AMD, 1991 MAR p. 2043, Eff. 11/1/91; AMD, 1992 MAR p. 2394, Eff. 10/30/92; AMD, 1993 MAR p. 2972, Eff. 12/10/93; AMD, 1994 MAR p. 3195, Eff. 12/23/94; AMD, 1996 MAR p. 1174, Eff. 4/26/96; AMD, 1996 MAR p. 3151, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1999 MAR p. 154, Eff. 12/18/98; AMD, 1999 MAR p. 2909, Eff. 12/17/99; AMD, 2000 MAR p. 3563, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07; AMD, 2008 MAR p. 2561, Eff. 11/27/08; AMD, 2009 MAR p. 2497, Eff. 12/25/09; AMD, 2010 MAR p. 3022, Eff. 12/24/10; AMD, 2012 MAR p. 409, Eff. 2/24/12; AMD, 2012 MAR p. 2496, Eff. 12/7/12; AMD, 2013 MAR p. 2316, Eff. 12/13/13; AMD, 2014 MAR p. 2991, Eff. 12/12/14; AMD, 2015 MAR p. 2364, Eff. 12/25/15; AMD, 2016 MAR p. 2340, Eff. 1/1/17.
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