Once you enroll in Medicare (April 1, 2015), you are no longer eligible to contribute to an HSA. You can, however, contribute to an HSA for the months prior to this date (assuming you are covered by a high-deductible health plan for this period). Thus, you can contribute for one quarter of the year (and your dollar limit on your contribution is one fourth the annual contribution limit.
A rapid depreciation method determined by a constant percentage based on useful life and applied to the adjusted basis of the property.