exception （see 4562 instruction)

Mid-quarter convention. If the
total depreciable bases (before any
special depreciation allowance) of
MACRS property placed in service
during the last 3 months of your tax
year exceed 40% of the total
depreciable bases of MACRS
property placed in service during the
entire tax year, the mid-quarter,
instead of the half-year, convention
generally applies.