Under MACRS depreciation, taxes paid in the first year of an asset's life are subtracted from the base used to calculate depreciation expense.
It would be inaccurate and inappropriate to adjust for tax savings in calculating a depreciable base.

Question

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Under MACRS, taxes paid are not subtracted from the depreciable base. Depreciation is calculated on the full cost of the asset without adjusting for tax savings.

Under MACRS Depreciation, Taxes Paid in the First Year of an Asset's