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Fixed Assets MACRS 40B HY / HALF YEAR for 5 and 7 Years

Summary:

Hi Team,

Please find attached file for MACRS 40B HY / HALF YEAR for 5 and & Years.

Due to US Tax Law change, please Adjust to 40% Bonus Depreciation Method in US FED and US AMT Asset books.

  1. MACRS 40B HY / HALF YEAR / 5 YEARS
  2. MACRS 40B HY / HALF YEAR / 7 YEARS

Both Methods will have different Depreciation yearly Rates with a 40% Bonus Calculated in year 1. Rates and Bonus application is described in respective Tabs of the attachment.

MACRS 40B HY – 5 Years
1 Year ---> 52%
2 Year ---> 19.20%
3 Year ---> 11.52%
4 Year ---> 6.91%
5 Year ---> 6.91%
6 Year ---> 3.46%

MACRS 40B HY – 7 Years

1 Year ---> 48.57%
2 Year ---> 14.69%
3 Year ---> 10.49%

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