Hello, using numbers only (all numbers rounded)
74622 - 74256 = 366
8779/12 = 732
732/2 = 366 (1/2 month)
-here is some additional info I found.
MACRS convention determines the number of months for which you can claim depreciation during a partial year, either when you first placed the asset in service or when you disposed of it.
The mid-month convention only applies to residential rental property, nonresidential real property, and railroad grading or tunnel bore. It simply means that you get a half months worth of depreciation no matter when that asset was placed into (or taken from) service during that month, whether that was at the beginning, middle, or end of the month.
