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Business Personal Property
Depreciation Factor Table - Untrended factors
Page Content
2025 Schedule of Percentages Applied to Current Selling Price In Estimating Value of Used Equipment - Leased 4.75% Rate of Return
Y
ear
U4
U5
U6
U7
U8
U10
U12
U15
U17
U20
2024
75
80
84
86
88
91
93
95
95
96
2023
52
61
68
73
77
82
86
89
91
93
2022
31
44
53
60
65
73
78
84
86
89
2021
17
28
39
47
54
64
71
78
81
85
2020
10
17
27
36
43
55
63
72
76
81
2019
10
10
17
25
33
46
56
66
71
77
2018
10
10
10
18
25
38
49
60
66
73
2017
10
10
10
12
18
31
42
55
61
69
2016
10
10
10
10
13
24
36
49
56
65
2015
10
10
10
10
10
19
30
44
51
60
2014
10
10
10
10
10
14
24
38
46
56
2013
10
10
10
10
10
11
20
34
42
52
2012
10
10
10
10
10
10
16
29
37
48
2011
10
10
10
10
10
10
12
24
33
44
2010
10
10
10
10
10
10
10
21
29
40
2009
10
10
10
10
10
10
10
17
25
36
2008
10
10
10
10
10
10
10
14
22
32
2007
10
10
10
10
10
10
10
12
18
29
2006
10
10
10
10
10
10
10
10
15
26
2005
10
10
10
10
10
10
10
10
13
23
2004
10
10
10
10
10
10
10
10
11
20
2003
10
10
10
10
10
10
10
10
10
18
2002
10
10
10
10
10
10
10
10
10
16
2001
10
10
10
10
10
10
10
10
10
14
2000
10
10
10
10
10
10
10
10
10
12
1999
10
10
10
10
10
10
10
10
10
11
1998
10
10
10
10
10
10
10
10
10
10
1997
10
10
10
10
10
10
10
10
10
10
1996
10
10
10
10
10
10
10
10
10
10
1995
10
10
10
10
10
10
10
10
10
10
1994
10
10
10
10
10
10
10
10
10
10
1993
10
10
10
10
10
10
10
10
10
10
1992
10
10
10
10
10
10
10
10
10
10