$\backslash$table$[[$Year$($s$),$Recovery Period Class$],[3$ Year,$5$ Year,$7$ Year,$10$ Year,$15$ Year,$20$ Year,$],[1,33\mathrm{.}33,20\mathrm{.}00,14\mathrm{.}29,10\mathrm{.}00,5\mathrm{.}00,3\mathrm{.}75,],[2,44\mathrm{.}45,32\mathrm{.}00,24\mathrm{.}49,18\mathrm{.}00,9\mathrm{.}50,7\mathrm{.}22,],[3,14\mathrm{.}81,19\mathrm{.}20,17\mathrm{.}49,14\mathrm{.}40,8\mathrm{.}55,6\mathrm{.}68,],[4,7\mathrm{.}41,11\mathrm{.}52,12\mathrm{.}49,11\mathrm{.}52,7\mathrm{.}70,6\mathrm{.}18,],[5,,11\mathrm{.}52,8\mathrm{.}93,9\mathrm{.}22,6\mathrm{.}93,5\mathrm{.}71,],[6,,5\mathrm{.}76,8\mathrm{.}92,7\mathrm{.}37,6\mathrm{.}23,5\mathrm{.}28,],[7,,,8\mathrm{.}93,6\mathrm{.}55,5\mathrm{.}90,4\mathrm{.}89,],[8,,,4\mathrm{.}46,6\mathrm{.}55,5\mathrm{.}90,4\mathrm{.}52,],[9,,,,6\mathrm{.}56,5\mathrm{.}91,4\mathrm{.}46,],[10,,,,6\mathrm{.}55,5\mathrm{.}98,4\mathrm{.}46,],[11,,,,3\mathrm{.}28,5\mathrm{.}91,4\mathrm{.}46,],[12,,,,,5\mathrm{.}98,4\mathrm{.}46,],[13,,,,,5\mathrm{.}91,4\mathrm{.}46,],[14,,,,,5\mathrm{.}99,4\mathrm{.}46,],[15,,,,,5\mathrm{.}91,4\mathrm{.}46,],[16,,,,,2\mathrm{.}95,4\mathrm{.}46,],[17-20,,,,,,4\mathrm{.}46,],[21,,,,,,2\mathrm{.}23,]]$

Notes:

Tax depreciation is lower in the first year because assets are assumed to be in services for $6$ months.

Real property is depreciation stright$-$line over $27\mathrm{.}5$ years for residential property and $39$ years for nonresidential property.

The following table presents sales forecasts for Golden Gelt Giftware. The unit price is $$40.$ The unit cost of the giftware is $$25.$

$\backslash$table$[[$Year$,$Unit sales$],[1,25,200],[2,46,200],[3,30,0e0$