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DR/Magic

A magic weapon overcomes 5 points of DR/Magic per +1 of enhancement bonus.

Special
A weapon with a enhancement bonus of +5 or greater completely overcomes any amount of DR/Magic damage reduction.
Example
A +1 weapon overcomes DR 5/Magic completely whereas it decreases DR 20/Magic to DR 15.
A +3 weapon would completely overcome DR 15/Magic, while a +5 weapon would overcome even DR 50/Magic.

DR/Epic

An epic weapon overcomes 10 points of DR/Epic for every +1 of enhancement bonus above +5.

Special
A weapon with an enhancement bonus of +10 or greater completely overcomes any amount of DR/Epic damage reduction.
Example
A +6 weapon overcomes DR 10/Epic completely whereas it decreases DR 20/Epic to DR 10.
A +8 weapon would completely overcome DR 30/Epic, while a +10 weapon would overcome even DR 100/Epic.