ClueLuma

MACRS depreciation calculator

Apply the specified recovery fraction to depreciable basis; the expense is not a cash payment.

Dept=Basis×rt\text{Dep}_{t} = \text{Basis} \times r_{t}

Calculator

Enter the values you know and leave one box empty. Calculate finds the empty one, the result or any input.

$
decimal
$

Worked example

Given

  • Basis\text{Basis} = 100 $
  • rtr_{t} = 0.85 decimal
Dept=100×0.85=85\text{Dep}_{t} = 100 \times 0.85 = 85

Symbols and units

SymbolMeaningUnit
Dept\text{Dep}_{t}year-t depreciation$
Basis\text{Basis}depreciable basis$
rtr_{t}MACRS recovery fraction for year tdecimal

Related calculators

Results are estimates for study and screening. Check the inputs, units and assumptions before you use them for design, billing or contract decisions.