MACRS 31.5 Year Commercial Real Estate Table
MACRS – 31.5-YR COMMERCIAL REAL ESTATE
| Mo/Yr | 1 | 2-7 | 8-26 Even yrs | 9-31 Odd yrs | 32 | 33 |
| Jan | 3.042 | 3.175 | 3.175 | 3.174 | 1.720 | 0.000 |
| Feb | 2.778 | 3.175 | 3.174 | 3.175 | 1.984 | 0.000 |
| Mar | 2.513 | 3.175 | 3.175 | 3.174 | 2.249 | 0.000 |
| Apr | 2.249 | 3.175 | 3.174 | 3.175 | 2.513 | 0.000 |
| May | 1.984 | 3.175 | 3.175 | 3.174 | 2.778 | 0.000 |
| Jun | 1.720 | 3.175 | 3.174 | 3.175 | 3.042 | 0.000 |
| Jul | 1.455 | 3.175 | 3.175 | 3.174 | 3.175 | 0.132 |
| Aug | 1.190 | 3.175 | 3.175 | 3.175 | 3.174 | 0.397 |
| Sep | 0.926 | 3.175 | 3.175 | 3.174 | 3.175 | 0.661 |
| Oct | 0.661 | 3.175 | 3.175 | 3.175 | 3.174 | 0.926 |
| Nov | 0.397 | 3.175 | 3.175 | 3.174 | 3.175 | 1.190 |
| Dec | 0.132 | 3.175 | 3.175 | 3.175 | 3.174 | 1.455 |