MACRS Formula (Method MF)

You can apply the MACRS formula method to any assets acquired after July 31, 1986, except those that must use ADS (straight-line MACRS).

You can compute MACRS depreciation using the applicable depreciation method and averaging convention , over the property's recovery period . The MACRS formula method is the same as a manual calculation. It generally results in the same amount of recovery as method MT, MACRS Table . Differences tend to be immaterial and are due to rounding in the IRS tables.