 Alright Makers Percentage. What percentage is that, Kevin? Tables. You can use this percentage tables in Table 2-2 to compare annual depreciation under Makers. The tables show the percentages for the first few years or until the change to the straight line method is made. So when you do a double declining method, you basically calculate the double declining. It doesn't work perfectly the calculation until the straight line is higher than the double declining method would be and then you switch over to straight line and then you kind of fudge the last year to make it work because it's kind of a not the most precise elegant calculation of a method. But it works. It works. So C appendix A of publication 946 for complete tables. So the percentages in Table 2-2A, 2-2B and 2-2C make the change from using the DB method to the straight line method in the first tax year that the use of the straight line method gives you an equal or greater deduction than the use of the DB method. So if you elect to use the straight line method for a 5, 7, or 15 year property or the 150% DB method for 5 or 7 year property, use the tables in Appendix A of publication 946. Again, usually software will help us, but the tables could help us to easily calculate projections out into the future past maybe what the software might do in some cases. So how to use the percentage tables. You must apply the table rates to your property's unadjusted basis to find later each year of the recovery period. So once you begin using a percentage table, you figure depreciation, you must continue to use it for the entire recovery period unless there is an adjustment to the basis of your property for a reason other than to depreciation allowed or allowable or an addition or improvement that is depreciable as a separate item of property. Okay, if there is an adjustment for any reason other than one or two, for example, because of a deductible casualty loss, you can no longer use the table for the year of the adjustment and for the remaining recovery period figure depreciation using the property's adjusted basis at the end of the year and the appropriate depreciation method as explained earlier under figuring your depreciation deduction. All right, unadjusted basis. This is the same basis you would use to figure gain on a sale see basis of depreciable property earlier, but without reducing your original basis by makers depreciation taking in earlier years. So in other words, when we start to think about calculating the depreciation, we're going to say we have the concept of basis which is kind of like the cost oftentimes plus any other things we needed to put in place and then we're going to calculate the depreciation, which the straight line method would be saying I'm going to take the basis divided by the number of years and allocate it evenly, but an accelerated method is going to be using a percent to multiply by now we can if we were to calculate it ourselves, we would have to keep on calculating the adjusted basis to then figure out and then multiply it times the times the double declining rate, but the tables kind of eliminate that and they're going to do the calculation on the original basis. That's why it's a more simplified calculation makes it easier to do, although conceptually it's hard to understand what it is doing. So however, you do reduce your original basis by other amounts claimed on the property, including any amortization, any section 179 deduction, any special depreciation allowance. For more information, you can see chapter 4 of publication 946.