Use the MACRS depreciation rates table to find the recovery percent (rate), given the recovery year and recovery period.
-Recovery year: 5
Recovery period: 5-year

Question

Use the MACRS depreciation rates table to find the recovery percent (rate), given the recovery year and recovery period. 
-Recovery year: 5
Recovery period: 5-year

Quizplus · Accepted Answer

According to the MACRS depreciation rates table, the recovery percent for a 5-year recovery period using the 200% declining balance method and switching to straight-line in the final year (i.e. recovery year 5) is 11.52%. Therefore, the correct choice is D. According to the MACRS table, the recovery percent for a 5-year recovery period in year 5 is 11.52%. Therefore, the best choice is D.

Use the MACRS Depreciation Rates Table to Find the Recovery