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[Company Name]

5-Year MACRS Property Depreciation


[Date]

Cost of property Rp3,000,000


Recovery period (years) 1
MACRS depreciation method 150%
Declining balance rate 1.50
Convention 1/2 Year

Gray cells will be calculated for you. You do not need to enter anything in them. [Company Name] CONFIDENTIAL

Year Depreciation Method Rate Unrecovered Basis


1 Declining balance 1.50 $3,000,000
2 Declining balance 1.50 $750,000
3 Declining balance 1.50 -$375,000
4 Declining balance 1.50 $187,500
5 Declining balance 1.50 -$93,750
6 Declining balance 1.50 $46,875

Total

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[Company Name] CONFIDENTIAL

Depreciation
$2,250,000
$1,125,000
-$562,500
$281,250
-$140,625
$70,313

$3,023,438

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3 of 5 11/06/2018 07:23:00
[Company Name]
7-Year MACRS Property Depreciation
[Date]

Cost of property $25000


Recovery period (years) 7
MACRS depreciation method 200%
Declining balance rate 0.29
Averaging convention 1/2 Year

Gray cells will be calculated for you. You do not need to enter anything in them. [Company Name] CONFIDENTIAL

Year Depreciation Method Rate Unrecovered Basis Depreciation


1 Declining balance 0.29 $25,000 $3,571
2 Declining balance 0.29 $21,429 $6,122
3 Declining balance 0.29 $15,306 $4,373
4 Declining balance 0.29 $10,933 $3,124
5 Straight line 0.29 $7,809 $2,231
6 Straight line 0.40 $5,578 $2,231
7 Straight line 0.67 $3,347 $2,231
8 Straight line 1.00 $1,116 $1,116

Total $25,000

4 of 5 11/06/2018 07:23:00
5 of 5 11/06/2018 07:23:00

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