https://www.irs.gov/publications/p946/ar02.html energy-related asset classes https://www.irs.gov/publications/p946/ar02.html Table 10-year table in Appendix 1 of Publication 496 depreciation tables IRS Publication 946 table A-1 https://www.irs.gov/publications/p946/ar02.html https://www.irs.gov/publications/p946/ar02.html IRS Publication 946 Depreciation schedules IRS.gov: Table of Class Lives and Recovery Periods a depreciation table Table U.S. Internal Revenue Service (IRS) publishes tables Depreciation schedules https://www.irs.gov/publications/p946/ar02.html https://www.irs.gov/publications/p946/ar02.html 10-year table in Appendix 1 of Publication 496