MACRS Indian Reservation Plus 168 (Method MR)

MACRS Indian Reservation Plus 168 is the equivalent of the MACRS Indian Reservation (method MI) except that an additional 20%, 30%, 40%, 50%, 60%, 80%, or 100% depreciation allowance is taken in the first year depending on the placed in service date.

Method MR uses the same averaging conventions as Method MI.

Indian Reservation property that qualifies for the shorter recovery periods must be placed in service after 12/31/93 and before 1/1/2022.