Chapter 3
Figuring Depreciation Under MACRS

• Introduction
• Topics and Useful Items
• Which Depreciation System (GDS or ADS) Applies?
• Which Property Class Applies Under GDS?
• What Is the Placed-in-Service Date?
• What Is the Basis for Depreciation?
• Which Recovery Period Applies?
• Which Convention Applies?
• Which Depreciation Method Applies?
• How Is the Depreciation Deduction Figured?
• How Do You Use General Asset Accounts?
• When Do You Recapture MACRS Depreciation?

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