Verify the 5- and 7-year property class percentages by applying the 200% DB approach to a piece of equipment with a nominal value of $1,000. For the 7-year property class, in what year is the switch from 200% DB to Straight Line? Only half of the first and last years are considered in the computations. This means that for a 5-year class property, instead of deducting 100% × (2/5) = 40% in the first year, only half (40%/2 = 20%) is deducted.