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Publication 225, Farmer's Tax Guide 2006 Tax Year

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Depreciation Worksheet. 

Description of Property Date Placed in Service Cost or Other Basis Business/ Investment Use % Section 179 Deduction and Special allowance Depreciation Prior Years Basis for Depreciation Method/ Convention Recovery Period Rate or Table % Depreciation Deduction
STRAIGHT LINE: BARN 1-8-78 6,400 100% (blank text field) 6,400 0 (See Footnote 5) Footnote 5: Adjusted basis SL 25 (blank text field) 0
STRAIGHT LINE: SILO 1-2-80 16,000 100% (blank text field) 16,000 0 (See Footnote 5) Footnote 5: Adjusted basis SL 20 (blank text field) 0
ALTERNATE Accelerated Cost Recovery System: MACHINE SHED 1-2-86 6,000 100% (blank text field) 6,000 6,000 Mod SL 19    
Modified Accelerated Cost Recovery System:                    
Modified Accelerated Cost Recovery System: DAIRY COW #42 (killed 7/04) 6-22-01 600 100% (blank text field) 300 600 SL/HY 7 14.29 42.87 (See Footnote 1) Footnote 1 Depreciation limited to half-year
Modified Accelerated Cost Recovery System: DAIRY COW #52 (sold 2/04) 7-15-01 900 100% (blank text field) 450 900 SL/HY 7 14.29 64.31 (See Footnote 1) Footnote 1: Depreciation limited to half-year
Modified Accelerated Cost Recovery System: DAIRY COW #54 9-9-01 1,200 100% (blank text field) 600 1,200 SL/HY 7 14.29 171.48
                     
DAIRY COW #60 (sold 10/04) 2-21-02 1,200 100% (blank text field) 538 1,200 150DB/HY 7 12.25 73.50 (See Footnote 1) Footnote 1: Depreciation limited to half-year
PLOW 4-6-02 4,821 100% (blank text field) 1,599 4,821 150DB/HY 10 10.02 483.06
PICKUP TRUCK (listed property) 5-18-02 7,076 100% (blank text field) 4,129 7,076 150DB/HY 5 16.66 1,178.86
DAIRY COW #61 9-1-02 1,400 100% (blank text field) 628 1,400 150DB/HY 7 12.25 171.50
TRACTOR #4 10-12-02 13,483 100% 5,000 2,814 8,483 150DB/HY 10 10.02 849.99
MILK TANK 1-4-03 11,500 100% 10,000 448 1,500 150DB/HY 7 15.03 225.45
MANURE SPREADER 5-3-03 3,400 100% (blank text field) 1,015 3,400 150DB/HY 7 15.03 511.02
DAIRY FACILITY BUILDING 1-9-05 28,250 100% 0 0 28,250 150DB/HY 10 7.50 2,118.75
DAIRY FACILITY EQUIPMENT 1-9-05 72,000 100% 72,000   0        
MACHINE SHED IMPROVEMENT 2-20-05 650 100% 0 0 650 150DB/HY 20 3.75 24.38
                     
                     
TOTAL                   5,915.17

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