dollar general corporation and subsidiaries notes to consolidated financial statements ( continued ) 1 .
basis of presentation and accounting policies ( continued ) vendor rebates the company accounts for all cash consideration received from vendors in accordance with applicable accounting standards pertaining to such arrangements .
cash consideration received from a vendor is generally presumed to be a rebate or an allowance and is accounted for as a reduction of merchandise purchase costs as earned .
however , certain specific , incremental and otherwise qualifying sg&a expenses related to the promotion or sale of vendor products may be offset by cash consideration received from vendors , in accordance with arrangements such as cooperative advertising , when earned for dollar amounts up to but not exceeding actual incremental costs .
the company recognizes amounts received for cooperative advertising on performance , 2018 2018first showing 2019 2019 or distribution , consistent with its policy for advertising expense in accordance with applicable accounting standards for reporting on advertising costs .
prepaid expenses and other current assets prepaid expenses and other current assets include prepaid amounts for rent , maintenance , advertising , and insurance , as well as amounts receivable for certain vendor rebates ( primarily those expected to be collected in cash ) , coupons , and other items .
property and equipment property and equipment are recorded at cost .
the company provides for depreciation and amortization on a straight-line basis over the following estimated useful lives: .

land improvements
20
buildings
39 - 40
furniture fixtures and equipment
3 - 10

improvements of leased properties are amortized over the shorter of the life of the applicable lease term or the estimated useful life of the asset .
impairment of long-lived assets when indicators of impairment are present , the company evaluates the carrying value of long-lived assets , other than goodwill , in relation to the operating performance and future cash flows or the appraised values of the underlying assets .
in accordance with accounting standards for long-lived assets , the company reviews for impairment stores open more than two years for which current cash flows from operations are negative .
impairment results when the carrying value of the assets exceeds the undiscounted future cash flows over the life of the lease .
the company 2019s estimate of undiscounted future cash flows over the lease term is based upon historical operations of the stores and estimates of future store profitability which encompasses many factors that are subject to variability and difficult to predict .
if a long-lived asset is found to be impaired , the amount recognized for impairment is equal to the difference between the carrying value and the asset 2019s estimated fair value .
the fair value is estimated based primarily upon estimated future cash flows ( discounted at the company 2019s credit adjusted risk-free rate ) or other reasonable estimates of fair market value .
assets to be disposed of are adjusted to the fair value less the cost to sell if less than the book value. .

Question: what is the maximum depreciation rate that can be used for furniture fixtures and equipment?
Answer: 33.3%
Calculation: divide(const_100, 3)