MACRS Example: $10,000 of 7-Year Property, Year by Year
A $10,000 machine (7-year property), no §179 or bonus, half-year convention. Each year's deduction is the Table A-1 percentage × $10,000, rounded to the dollar as in Pub 946's example:
| Year | Rate | Depreciation |
|---|---|---|
| 1 | 14.29% | 1,429.00 |
| 2 | 24.49% | 2,449.00 |
| 3 | 17.49% | 1,749.00 |
| 4 | 12.49% | 1,249.00 |
| 5 | 8.93% | 893.00 |
| 6 | 8.92% | 892.00 |
| 7 | 8.93% | 893.00 |
| 8 | 4.46% | 446.00 |
The total is 10,000.00. Year 1 and year 8 are half years.
Last reviewed 2026-10-28. General information, not tax advice. IRS Publication 946, the Form 4562 instructions and your tax adviser decide what applies.