MACRS GDS Property Classes Table
| Property Class | Personal Property (all property except real-estate) |
|---|---|
| 3-year property | Special handling devices for food and beverage manufacture. Special tools for the manufacture of finished plastic products, fabricated metal products, and motor vehicles Property with ADR class life of 4 years or less |
| 5-year property | Information Systems; Computers / Peripherals Aircraft and parts (of non-air-transport companies) Computers Petroleum drilling equipment Property with ADR class life of more than 4 years and less than 10 years Certain geothermal, solar, and wind energy properties. |
| 7-year property | All other property not assigned to another class Office furniture, fixtures, and equipment Property with ADR class life of more than 10 years and less than 16 years |
| 10-year property | Assets used in petroleum refining and certain food products Vessels and water transportation equipment Property with ADR class life of 16 years or more and less than 20 years |
| 15-year property | Telephone distribution plants Municipal sewage treatment plants Property with ADR class life of 20 years or more and less than 25 years |
| 20-year property | Municipal sewers Property with ADR class life of 25 years or more |
| Property Class | Real Property (real estate) |
| 27.5-year property | Residential rental property (does not include hotels and motels) |
| 39-year property | Non-residential real property |
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