| Value | Description | Special Handling Code | Hard Coded |
|---|
| 1 | 07 | ACRS Standard Depreciation | 1 | Y |
| 2 | 08 | ACRS Optional Depreciation | 1 | Y |
| 3 | 09 | Units of Production Method | 1 | Y |
| 4 | 10 | MACRS Luxury Cars | 1 | Y |
| 5 | 11 | Fixed % Luxury Cars | 1 | Y |
| 6 | 12 | MACRS Standard Depreciation | 1 | Y |
| 7 | 13 | MACRS Alternative Depreciation | 1 | Y |
| 8 | 14 | ACRS Alternate Real Property | 1 | Y |
| 9 | 17 | AMT Luxury Cars | 1 | Y |
| 10 | 18 | ACE Luxury Cars | 1 | Y |
| 11 | 19 | French Straight Line | 1 | Y |
| 12 | 20 | French Declining Balance | 1 | Y |
| 13 | 21 | French Derogatory | 1 | Y |
| 14 | 22 | German Building | 1 | Y |
| 15 | 23 | German Declining Balance | 1 | Y |
| 16 | 24 | German Compound | 1 | Y |
| 17 | 25 | German Investment Tax Credit | 1 | Y |
| 18 | 26 | German Replacement Cost | 1 | Y |
| 19 | 27 | Italy Straight Line | 1 | Y |
| 20 | 28 | Italy Anticipated | 1 | Y |
| 21 | 29 | Italy Complete | 1 | Y |
| 22 | 30 | Spain Declining Balance | 1 | Y |
| 23 | 31 | Czechoslovakia % Rate | 1 | Y |
| 24 | 32 | Japan Fixed Installment | 1 | Y |
| 25 | 33 | Japan Declining Balance | 1 | Y |
| 26 | 34 | Japan Beginning Special | 1 | Y |
| 27 | 35 | Japan Accelerated | 1 | Y |
| 28 | 36 | Japan Increased | 1 | Y |
| 29 | 37 | Japan Excess | 1 | Y |
| 30 | 38 | Japan Salvage | 1 | Y |
| 31 | 39 | Japan Reserve Reduction | 1 | Y |
| 32 | 40 | Japan Composite | 1 | Y |
| 33 | 41 | Korea Straight Line | 1 | Y |
| 34 | 42 | Korea Revaluation SL | 1 | Y |
| 35 | 43 | Korea Capital Expenditure SL | 1 | Y |
| 36 | 44 | Korea Special Rate SL | 1 | Y |
| 37 | 45 | Korea Declining Balance | 1 | Y |
| 38 | 46 | Korea Revaluation Declining | 1 | Y |
| 39 | 47 | Korea Capital Expenditure DB | 1 | Y |
| 40 | 48 | Korea Special Rate SL | 1 | Y |
| 41 | 49 | Primary Secondary Tertiary | 1 | Y |
| 42 | 50 | MACRS - First Year Bonus | 1 | Y |
