Table A-15. Summary: This table is used to determine the percentage rate used in calculating the depreciation of property. It lists the percentages for property based on the 150% Declining Balance method of depreciation using the Mid-Quarter Convention, Placed in Service in First Quarter. This section of the table is for years 1 through 10 with recovery periods from 2.5 to 9.5 years and for years 1 through 18 with recovery periods from 10 to 17 years.