The MACRS depreciation tables automatically switch to the straight-line method when it exceeds the declining balance method.

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This is true. MACRS (Modified Accelerated Cost Recovery System) depreciation tables automatically switch to the straight-line method when it yields a higher deduction than the declining balance method. This typically occurs near the end of the asset's useful life, when the declining balance method no longer yields a larger deduction than the straight-line method.

The MACRS Depreciation Tables Automatically Switch to the Straight-Line Method