Spreadsheet: benjamin_rogers__1172__Wheatland_New - W 501 D5A
Sheet: Depreciation

Depreciation and Property Taxes
 |  |  | 1
US FEDERAL TAX DEPRECIATION & AMORTIZATION
 | Years
Plant and Equipment - MACRS | 15
Start-up Costs - SL | 5
Debt Iss & Loan Fees - SL
Tax Depr - Plant and Equipment
Amort - Soft Costs
Amort - Debt Iss & Loan Fees
EI O&M Mobilization | 0 |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
Total Annual Depr & Amort
STATE TAX DEPRECIATION & AMORTIZATION
 | Years
Plant and Equipment - MACRS
Start-up Costs - SL | 5
Debt Iss & Loan Fees - SL
Tax Depr - Plant and Equipment
Amort - Start-up Costs
Amort - Debt Iss & Loan Fees
EI O&M Mobilization |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
Total Annual Depr & Amort
BOOK DEPRECIATION & AMORTIZATION
 | Years | Residual | 1
Plant and Equipment - SL | 30
Start-up Costs - SL | 5
Debt Iss & Loan Fees - SL
Book Depr - Plant and Equipment
Amort - Start-up Costs
Amort - Debt Iss & Loan Fees
EI O&M Mobilization |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0
Total Beginning Book Value
Ending Book Value of Assets
PROPERTY TAX CALCULATION |  | Years | 1
Estimated Cost  of Personnal Property | 105790
Estimated Cost of Real Prop | 3142
Cost of Land (No Depreciation) | 193
True Tax Value Percentages  (Year 3 on is Fed Tax Schedule) |  |  | 0.1 | 0.4 |  |  |  |  |  |  |  |  | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0 | 0
True Tax Value of Personnal
True Tax Value of Personnal
True Tax Value of Land |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 | 0
Assessed Value Multiplier
Taxable Value
Personnal Prop. Abatement Schedule |  |  | 0 | 1 | 0.95 | 0.9 | 0.85 | 0.8 | 0.7 | 0.55 | 0.4 | 0.3 | 0.25
Real Prop. Abatement Schedule |  |  | 0 | 1 | 0.95 | 0.8 | 0.65 | 0.5 | 0.4 | 0.3 | 0.2 | 0.1 | 0.05
 | Mileage Rate | Replacement Credit
Annual Personnal Property Tax Liability
Annual Real Property Tax Liability
Annual land Tax Liability | 20 Yr. Ave
Total Property Tax (with Abatement)
15 Year MACRS Table |  |  | 2000
Half-Year Convention |  | Fed | 0.1 | 0.4 | 0.7695 | 0.6925 | 0.6232 | 0.5609 | 0.5019 | 0.4428 | 0.3837999999999999 | 0.3246999999999999 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3
Year | Depr. % | Pool | 0.1 | 0.4 | 0.6 | 0.63 | 0.54 | 0.46 | 0.4 | 0.34 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3
1 | 0.05
2 | 0.095
3 | 0.0855 | Fed | 0 | 53.09805708842526 | 408.5895492954319 | 643.4820793403529 | 827.2677294376648 | 893.4810066269308 | 932.7470198438215 | 940.4727871501873 | 917.0565439741916 | 818.9446089890538 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781
4 | 0.077 | Pool | 0 | 53.09805708842526 | 318.5883425305512 | 585.4060793998879 | 716.8237706937404 | 732.7531878202678 | 743.3727992379528 | 722.1335764025828 | 716.8237706937402 | 756.6473135100591 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781 | 796.4708563263781
5 | 0.0693
6 | 0.0623
7 | 0.059 |  | 3235.896434589185
8 | 0.0591 |  | 3651.858501432087
9 | 0.059 |  |  | Increase in cost if Abatement Schedule moved forward
10 | 0.0591
11 | 0.059
12 | 0.0591
13 | 0.059
14 | 0.0591
15 | 0.059
16 | 0.0295
20 Year MACRS Table
Half-Year Convention
Year | Depr. %
1 | 0.0375
2 | 0.07219
3 | 0.06677
4 | 0.06177
5 | 0.05713
6 | 0.05285
7 | 0.04888
8 | 0.04522
9 | 0.04462
10 | 0.04461
11 | 0.04462
12 | 0.04461
13 | 0.04462
14 | 0.04461
15 | 0.04462
16 | 0.04461
17 | 0.04462
18 | 0.04461
19 | 0.04462
20 | 0.04461
21 | 0.0225