ITG FAQ #5 Answer-What is the recovery period for qualified property?
Property Class
Recovery Period
3-year
2 years
5-year
3 years
7-year
4 years
10-year
6 years
15-year
9 years
20-year
12 years
Non-residential real property
22 years
See Publication 946, How to Depreciate Property, for more information about depreciation, including the special rules that apply to property used on Indian reservations.
