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Required Custom depreciation rule for Bonus Depreciation Rule +MACRS

edited Nov 5, 2025 10:52PM in Ask A Guru 2 comments

The customer is using the Bonus Depreciation rule along with MACRS to calculate depreciation for their assets and is looking for a custom depreciation formula to achieve this.

Once an asset is placed into service, 80% of the depreciable value should be depreciated immediately, and the remaining amount should be depreciated based on the MACRS table (using the quarter in which the asset was placed into service).

In this example, the asset was placed into service in Quarter 1, so the highlighted values in the table should be used to calculate the depreciation. TIA - Any input would be highly appreciated.

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