 Tables 2-2A, 2-2B, 2-2C, the percentage and these tables take into account the half year and mid quarter conventions. So when you think about the calculation of depreciation, it's fairly straightforward and then it gets more complicated when you throw in the fact that you have this partial year in the first and last years and that's where the conventions come in. So now you have to use a different table depending on whether you're gonna be taken into account half year, mid quarter, mid month convention. So use tables 2-2A for five year property, table 2-2B for seven year property, table 2-2C for 15 year property. Use the percentage and the second column, half year convention unless you are required to use the mid quarter convention explained earlier. If you must use the mid quarter convention, use the column that corresponds to the calendar year quarter in which you place the property in service. So here we have table 2-2, we've got the years, we've got the half year conventions and then here we have the mid quarter convention, then it gets more complicated because there's four quarters, right? So now we got the first, second, third quarter, fourth quarters and we've gotta use the percentage that are applicable for the mid quarter, the seven year property, half year conventions and then the mid quarter. Once we choose the right table, then it becomes a lot easier because then all we have to do is take our original cost or basis and multiply it times these percentages as opposed to if we were using a double declining balance method having to then figure out the new adjusted basis and multiply that times the double declining rate and figuring out if that's greater than the straight line and so on and so forth. So these again are quite useful if you're projecting out into the future, obviously in practice software helps us to do the calculations as well. 15 year property, same thing, half year convention, mid quarter, residential real property gets more cumbersome because now you've got, now you've got the percents that are mid month conventions. So you could have bought it in the middle of January, February, March or whatever. So now you've gotta have 12 separate set of tables depending on, cause you could have bought it at any month in the year. Okay, so example, you purchased a stove and refrigerator and place them in service in June. So your business, your basis in the stove is $600 and your basis in the refrigerator is $1,000. Both are five year property using the half year convention column table. The depreciation percent for year one is 20% for that year your depreciation deduction is 120 for the stove and 200 for the refrigerator. So that's multiplying it by the amount on the table. Now notice if you said, okay, well it's a double declining balance, how would I do it if I didn't use the tables? It would be something like, well, it would be $600 and then I'd have to divide it by the number of years. It's gonna be depreciated over five, not 56, five, 120. I can come up with the straight line rate then, which would be 120 divided by 600 or 20%. 20% would be the rate I can also get there by saying one divided by the number of years, five, 20%. If I multiply that times two, the double declining rate is actually 40%. So if I was to do this without the tables, I would have to take the double declining rate times the 600, which is 240 and you're like, wait, that's too high, but that's because that's for an entire year and then I would divide that by two for the half year convention to get back to the 120. Now that 120 looks like the straight line number, but it would be the straight line number for an entire year and we're only getting six months. So the double declining in the first year results half year convention, results on the same number we would have got in the first year, had it been the whole year for straight line method, however, the second year will be different because in the second year, I'm gonna have to, if I was to calculate it using my, our method, we'd have to take 600 minus what we depreciated last time, 120, and then multiply it times the double declining rate. Right, whereas if I use the tables, I can just multiply it times the table, and times the $600. I don't need to keep figuring out the adjusted basis. Okay, so for year two, the depreciation percent is 32%. So that year's depreciation deduction would be 192. See, that's the same number I calculated here, but they did it by just multiplying 600 times 32, which is a lot easier. Okay, so for the stove and 320 for the refrigerator.