RATES TO FIGURE INCLUSION AMOUNTS FOR LEASED LISTED PROPERTY Tables A-19 and A-20. Summary: These tables are for determining the percentages used for depreciation on Leased Listed Property. They each list the recovery periods of property under Alternative Depreciation System for: less than 7 years, 7 to 10 years, and more than 10 years and determine the percentage for each by the first tax year during lease in which business use is 50% or less.