I am a professional self-employed musician (and have been\nfiling as Schedule C for the past 13 years). In January\n2003, I purchased a new piano that cost ,000. I would\nlike to depreciate it (100% for business use) but have a\nfew questions for the "experts".\n\nI have the IRS publication 496, but I still need\nclarification on the issues that I list below\n\n1) What "table of class lives and recovery periods"\ncategory does a piano (musical instrument) fall into? And\nbased on that, what choice in period of time that I can\nchoose? (pages 97- 106 of Publication 496)\n\n2) Can I use either MACRS or ADS for my choice?\n\n3) I am interested to have my depreciation % amount RISE\ninto the later years (as I am planning to make more money\nlater than now). Based on that, what deduction method would\nthen be suggested?\n\n4) If this matters or not, I reside and file my taxes from\nNew York State and file jointly with my wife, who earns via\nW2 for her profession.\n\nThanks for the help!