In the MACRS depreciation schedules,the depreciation percentage is lower in the first year than in the second year.This is due to the fact that:

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The MACRS depreciation schedule assumes that assets are acquired at midyear, meaning that only half of a full year's depreciation is taken in the first year. This results in a lower depreciation percentage in the first year compared to the second year and beyond. Option A is incorrect because the depreciation percentage decreases after the early years, not increases. Option C is false because MACRS depreciation is not related to inflation. Option D is also not true since the choice of depreciation method depends on individual business circumstances.

In the MACRS Depreciation Schedules,the Depreciation Percentage Is Lower in the First