MACRS Depreciation

Per-year MACRS depreciation, accumulated, and book value by class life and convention. IRS Pub 946 Tables A-1.

Run the calculator

Formula and source

Per-year depreciation = cost * percentage_table[class_life][year]. Half-year convention bundled (Pub 946 Table A-1). 200% DB switching to straight-line for 3 / 5 / 7 / 10-year classes; 150% DB for 15 / 20-year.

IRS Publication 946 Tables A-1 (half-year, 200% DB) and the 15 / 20-year extensions, current edition.

Audience

This tile is built for accounting and the adjacent professions in the Accounting, Tax, and Small-Business group. The interactive calculator runs entirely in your browser. No account, no fee, no advertising, no tracking.

Related tools

Posture

Rough Logic answers the math question the working professional asks on the job. The site is a calm, fast, ad-free, account-free, ever-free reference. It does not interpret code. It does not replace the licensed professional. It does not store your inputs. The Authority Having Jurisdiction governs all installations and inspections.