Assertion: deduction | /r/HasProperty | 1.984 percent
Facets:
Source sentences:
text: For example, if you build a factory (39-year property) and begin to use it in May (the month it's placed in service), your deduction for the first year is 1.984 percent of what you're depreciating (the cost of the factory) and 3.175 percent for each year thereafter.