Reference · Pub 946 (2025), chapter 4 and Appendix B
Asset recovery periods
The Recovery period. The number of years over which an asset's basis is deducted under MACRS, for example 5 years for computers and cars or 27.5 years for residential rental buildings. Glossary is the number of years MACRS spreads an asset's cost over. It comes from the asset's Class life. A number of years assigned to an asset class that sets its recovery period under GDS and ADS (Pub 946, Appendix B). Glossary in Table B-1 or B-2 of Publication 946, or from a class the tax law assigns directly [Pub 946, ch. 4]. Look in Table B-1 first (assets used in any business), then Table B-2, which is organized by business activity: the same truck can fall in a different class depending on what your business does.
28 entries
| Asset | GDS | ADS | Class life | Where in Pub 946 |
|---|---|---|---|---|
| Office furniture, fixtures and equipment Desks, files, safes, furniture and fixtures that are not structural parts of a building, and communications equipment not in another class. | 7 | 10 | 10 | Appendix B, Table B-1, class 00.11 |
| Information systems (computers and peripherals) Computers and peripheral equipment used to run normal business transactions and keep records: printers, drives, terminals, data-entry devices. Excludes point-of-sale systems and computers that mainly control production. | 5 | 5 | 6 | Appendix B, Table B-1, class 00.12 |
| Data handling equipment, except computers Typewriters, calculators, adding and accounting machines, copiers and duplicating equipment. | 5 | 6 | 6 | Appendix B, Table B-1, class 00.13 |
| Airplanes (non-commercial) and helicopters Airframes and engines, except those used in commercial or contract carrying of passengers or freight; all helicopters. | 5 | 6 | 6 | Appendix B, Table B-1, class 00.21 |
| Automobiles and taxis Cars and taxis. Passenger automobiles are also subject to annual depreciation limits. | 5 | 5 | 3 | Appendix B, Table B-1, class 00.22 |
| Buses Buses. | 5 | 9 | 9 | Appendix B, Table B-1, class 00.23 |
| Light general purpose trucks Trucks for over-the-road use with an actual unloaded weight under 13,000 pounds. | 5 | 5 | 4 | Appendix B, Table B-1, class 00.241 |
| Heavy general purpose trucks Over-the-road trucks with an actual unloaded weight of 13,000 pounds or more, including ready-mix and ore trucks. | 5 | 6 | 6 | Appendix B, Table B-1, class 00.242 |
| Tractor units for over-the-road use Semi-tractor units. | 3 | 4 | 4 | Appendix B, Table B-1, class 00.26 |
| Trailers and trailer-mounted containers Trailers and containers mounted on trailers. | 5 | 6 | 6 | Appendix B, Table B-1, class 00.27 |
| Vessels, barges, tugs Water transportation equipment, except that used in marine construction. | 10 | 18 | 18 | Appendix B, Table B-1, class 00.28 |
| Land improvements Depreciable improvements directly to or added to land: sidewalks, roads, drainage, sewers (not municipal), docks, bridges, fences, landscaping shrubbery. Not buildings or their structural components. | 15 | 20 | 20 | Appendix B, Table B-1, class 00.3 |
| Agriculture: machinery and equipment Machinery and equipment, grain bins and fences (but no other land improvements) used to grow crops, raise livestock, run dairies, nurseries and greenhouses. Note GDS is 5 years for farm machinery and equipment (other than grain bins, cotton ginning assets, fences or other land improvements) placed in service after 2017 (Table B-2, footnote 4). | 7 | 10 | 10 | Appendix B, Table B-2, class 01.1 |
| Cattle, breeding or dairy Breeding and dairy cattle. | 5 | 7 | 7 | Appendix B, Table B-2, class 01.21 |
| Farm buildings Farm buildings other than single-purpose agricultural or horticultural structures. | 20 | 25 | 25 | Appendix B, Table B-2, class 01.3 |
| Single-purpose agricultural or horticultural structures Structures within the meaning of section 168(i)(13), such as greenhouses and livestock structures used only for that purpose. Note 7 years if placed in service before 1989 (Table B-2, footnote 3). | 10 | 15 | 15 | Appendix B, Table B-2, class 01.4 |
| Construction Assets used by general building, special trade, heavy and marine construction contractors, builders and developers (except railroads). | 5 | 6 | 6 | Appendix B, Table B-2, class 15.0 |
| Distributive trades and services Assets used in wholesale and retail trade and in personal and professional services, for example store fixtures and equipment of retailers, salons, offices of professionals. Note High-technology medical equipment in this class has a 5-year ADS period (Table B-2, footnote 1). | 5 | 9 | 9 | Appendix B, Table B-2, class 57.0 |
| Billboards, service station buildings, petroleum marketing land improvements Section 1250 assets including service station buildings and depreciable land improvements used in petroleum marketing; billboards. | 15 | 20 | 20 | Appendix B, Table B-2, class 57.1 |
| Recreation Assets used to provide entertainment for a fee, such as bowling alleys, billiard halls, theaters and miniature golf. Not theme parks or specialized structures such as golf courses or stadiums. | 7 | 10 | 10 | Appendix B, Table B-2, class 79.0 |
| Appliances, carpets and furniture in a rental property Appliances, carpets, furniture and similar items used in a residential rental real estate activity. | 5 | — | — | chapter 4, Which Property Class Applies Under GDS? |
| Property used in research and experimentation Any property used in research and experimentation. | 5 | — | — | chapter 4, Which Property Class Applies Under GDS? |
| Property with no class life Any property that has no class life and has not been designated by law as being in another class. | 7 | — | — | chapter 4, Which Property Class Applies Under GDS? |
| Qualified improvement property Qualified improvement property placed in service after 2017 (interior improvements to nonresidential buildings; see Pub 946 for the definition). | 15 | — | — | chapter 4, Which Property Class Applies Under GDS? |
| Retail motor fuels outlet Real property used to a substantial extent in retail sale of petroleum products, such as a convenience store that sells fuel (tests apply). | 15 | — | — | chapter 4, Which Property Class Applies Under GDS? |
| Trees or vines bearing fruits or nuts Any tree or vine bearing fruits or nuts. | 10 | — | — | chapter 4, Which Property Class Applies Under GDS? |
| Residential rental property A building or structure (including a mobile home) if 80% or more of its gross rental income is from dwelling units. Not hotels or motels where more than half the units are used on a transient basis. | 27.5 | — | — | chapter 4, Which Property Class Applies Under GDS? |
| Nonresidential real property Section 1250 property such as an office building, store or warehouse that is not residential rental property. | 39 | — | — | chapter 4, Which Property Class Applies Under GDS? |
If your asset is not here
- Read the full Table B-1 and Table B-2 in Publication 946, Appendix B [Pub 946, App. A]. This page reproduces only the classes small businesses and landlords meet most.
- Property with no class life that the law has not put in another class is 7-year property [Pub 946, ch. 4].
- "—" in the ADS column means the ADS period is not shown in the chapter 4 list we used; check Appendix B or the ADS section of chapter 4.
- Repairs, and items you expense under the de minimis safe harbor, are not depreciated at all [IRS TPR FAQ].
Sources
- Publication 946 (2025), How To Depreciate Property, Internal Revenue Service. Official guidance · full text · checked Oct 24, 2026
- Publication 946 (2025), Appendix A — MACRS Percentage Tables (PDF), Internal Revenue Service. Official guidance · full text · checked Oct 24, 2026
- Tangible property final regulations (FAQ), Internal Revenue Service. Official guidance · full text · checked Oct 24, 2026