Per Diem Rates from the U.S. General Services Administration
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Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
How to Use MACRS Depreciation Tables
The following example will demonstrate how to use the table for Accelerated MACRS
Example: Accelerated MACRS
- 200% accelerated MACRS (DB) is used
- Property is used 100% for business purposes
- The half-year convention applies
Additional facts:
- During February 2018 you place a copier in service costing $5,000.
- The copier is 5-year property
- The half-year convention applies
- Here are the half-year convention rules:
- The half-year convention assumes that the property was placed in service in the middle of year regardless of the actual date it was placed in service during the year (provided the mid-quarter convention rules do not apply).
- Only one-half the annual depreciation (six months worth) may be deducted in the first year
the property is placed in service.
- The first-year rate of 20% (half of the annual 40% rate) in the table below takes this into account.
- Each year thereafter, you may deduct a full year's worth of depreciation
- Only one-half the annual depreciation may be claimed in the last year of the property's recovery period or the year the property is disposed of, whichever comes first.
- If you buy property, then dispose of it in the same year, no depreciation is allowed to be deducted that year.
Accelerated MACRS Rates 5-Year Property
Half-Year Convention
| Year | 200% Rate | 150% Rate |
|---|---|---|
| 3-year property | 20.00% | 15.00% |
| 5-year property | 32.00% | 25.50% |
| 7-year property | 19.20% | 17.85% |
| 10-year property | 11.52% | 16.66% |
| 15-year property | 11.52% | 16.66% |
| 20-year property | 5.76% | 8.33% |
Remember, the above table reflects a 20% rate in the first year because under the half-year convention only 50% of the annual accelerated MACRS rate (40%) is allowed in the first and last recovery year (or the year the property is disposed of, whichever comes first).
Depreciation Computation Assuming:
- 100% business use of property
- 200% MACRS rate
- Half-year convention
Year 1: 20% x $5,000 = $1,000 (annual depreciation)
Year 2: 32% x $5,000 = $1,600 (annual depreciation)
Depreciation Computation Assuming:
- 80% business use of property
- 200% MACRS rate
- Half-year convention
Year 1: 80% x $5,000 x 20% = $800 (annual depreciation)
Year 2: 80% x $5,000 x 32% = $1,280 (annual depreciation)
The recovery period extends six years even though the table indicates that the property is 5-year property. This is because, under the half-year convention, you may only deduct 50% of the annual depreciation in the first and last year of the property's recovery period or the year the property is disposed of, whichever comes first.