Depreciation - Alternative Depreciation System (ADS)

No. You may elect to use an Alternative Depreciation System (ADS) which applies straight-line depreciation over the applicable ADS recovery period. This is in contrast to the MACRS double-declining method which would generally yield a higher deduction in the earlier years.

Note If you need professional help with "Depreciation" or have other tax questions, we can help you find a local licensed CPA for a free, no-obligation consultation.