MACRS Depreciation Calculator
Year-by-year MACRS schedule using the IRS half-year convention tables. Starting with example numbers — edit any field.
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| Year | MACRS % | Depreciation Expense | Accumulated Depreciation | Book Value |
|---|---|---|---|---|
| 2026 | 20.00% | $10,000.00 | $10,000.00 | $40,000.00 |
| 2027 | 32.00% | $16,000.00 | $26,000.00 | $24,000.00 |
| 2028 | 19.20% | $9,600.00 | $35,600.00 | $14,400.00 |
| 2029 | 11.52% | $5,760.00 | $41,360.00 | $8,640.00 |
| 2030 | 11.52% | $5,760.00 | $47,120.00 | $2,880.00 |
| 2031 | 5.76% | $2,880.00 | $50,000.00 | $0.00 |
5-year property spans 6 tax years under the half-year convention: only half a year of depreciation in the first year, and the remainder in the year after the recovery period. MACRS ignores salvage value.