| 2009 MACRS RECOVERY PERIODS |
|---|
| Type of Property | General Depreciation System |
| Computers and their peripheral equipment | 5 years |
Office machinery, such as:
Typewriters
Calculators
Copiers | 5 years |
| Automobiles | 5 years |
| Light trucks & heavy trucks | 5 years |
Appliances used in rental property, such as:
Stoves
Refigerators | 5 years |
| Carpets | 5 years |
| Furniture used in rental property | 5 years |
Office furniture and equipment, such as:
Desks
Files | 7 years |
| Any property that does not have a class life and that has not been designated by law as being in any other class | 7 years |
| Roads | 15 years |
| Shrubbery | 15 years |
| Fences | 15 years |
| Residential rental property (buildings or structures) and structural components such as furnaces, water pipes, venting, etc. | 27.5 years |
| Additions and improvements, such as a new roof | The same recovery period as that of the property to which the addition or improvement is made, determined as if the property were placed in service at the same time as the addition or improvement. |
| Commercial Real Estate | 39 Years |