It depends. If you are referring to an automobile then the class life is 5 year recovery. Keep in mind that if the standard mileage rate (SMR) is not used the first year a car/vehicle is placed in service you can never use it for that specific vehicle.
Generally, the Modified Accelerated Cost Recovery System (MACRS) is the only depreciation method that can be used by car owners to depreciate any car placed in service after 1986. However, if you used the standard mileage rate in the year you place the car in service and change to the actual expense method in a later year and before your car is fully depreciated, you must use straight-line depreciation over the estimated remaining useful life of the car. There are limits on how much depreciation you can deduct.
For additional information on the depreciation limits, please refer to Topic no. 704. Publication 463 explains the depreciation limits and discusses special rules applicable to leased cars. TurboTax will walk you through this when you enter your vehicle.