per 2023 1040 quickfinder handbook page 10-9: disposition of macrs property: under macrs, a depreciation deduction is allowed for year of disposition using the applicable convention: 1.) residential rental and nonresidential real property: a mid-month convention is used. 2.) ALL OTHER PROPERTY: EITHER A HALF-YEAR OR MID-QUARTER CONVENTION IS USED, depending on the convention used when the property was placed in service. hope this helps. there is more information in quickfinder and taxbook and us master tax guide, so research it further.