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Depreciation Calculator
Calculate annual depreciation using straight-line, declining balance, or MACRS.
About This Calculator
Section 179 lets businesses immediately deduct up to $1.16 million in equipment purchases for 2023. Bonus depreciation phases down from 100% (2022) to 60% (2024) to 40% (2025). IRS MACRS tables assign recovery periods: 5 years for vehicles and computers, 7 years for office furniture, 39 years for commercial real estate.