Declining-Balance, Half-Year Short-Year Calculation

The short-year calculation for this method is the same as for methods DB and DC except that the half-rate rule applies. The depreciation is calculated as if you placed the asset in service or disposed of it during the middle of the short tax year. For example, if you place an asset in service during a short year of 3 months, the annual depreciation is one-half of the 3-month depreciation deduction.