To calculate MACRS table depreciation
Modified Accelerated Cost Recovery System (MACRS) table depreciation uses the rate tables in LN to determine the yearly depreciation percentages for each year in an asset's life. In the first year, the yearly percentage is applied and the result is then divided across each period from the beginning of the recovery period to the end of the year. In subsequent years, the result is divided across each period in the year to come up with the appropriate depreciation expenses. There are two variations of MACRS table depreciation: