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General Depreciation System (GDS)

The GDS percentages are computed with a declining balance method using a switch point.

Double rate for 3-, 5-, 7- and 10-year classes,

1.5 rate for 15- and 20-year classes,

Straight line method for

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Rental property (27.5 year life)

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Nonresidential real property (31.5 year life)

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