Standard Tier Module

MACRS & Straight-Line Depreciation Schedule

Reproduce the exact IRS Pub 946 depreciation tables in your browser - no upload, no key, no AI.

See it run - a worked example, 100% in this browser tab

The problem

Reconstructing a MACRS depreciation schedule by hand or trusting an opaque tool risks last-digit disagreements with the IRS Pub 946 tables a taxpayer actually files against. Accountants and asset managers need a year-by-year schedule that matches the published authority exactly.

The local-first solution

This plugin runs the declining-balance-switching-to-straight-line method with the IRS's own table rounding, reproducing the official Pub 946 Appendix A percentages exactly. It is deterministic, runs entirely in your browser, and cites IRC 168 and Pub 946 for every figure - nothing is uploaded.

What it does

GDS recovery classes 3, 5, 7, 10, 15, 20, 27.5, and 39 year

200% and 150% declining balance switching to straight line

Half-year, mid-quarter, and mid-month conventions

Year-by-year depreciation, accumulated depreciation, and remaining basis

IRS table rounding that reproduces Pub 946 Table A-1 through A-8 exactly

Per-line citation to IRC 168 and the controlling Pub 946 table

Honest scope

Not tax advice; confirm against IRS Pub 946 and your facts. The schedule math is exact given your basis, recovery period, method, and convention, but the asset's recovery-period class and whether mid-quarter applies are reference inputs you assert. Bonus depreciation (168(k)), Section 179, listed-property caps (280F), ADS, short tax years, and disposition or recapture are flagged, not computed.

Authorities cited

IRS Publication 946, "How To Depreciate Property" - the Modified Accelerated Cost Recovery System (MACRS), recovery periods, methods, conventions, and Appendix A percentage tables.
IRS Pub 946 Appendix A, Table A-1 - GDS 200%/150% declining-balance, half-year convention (the 3/5/7/10/15/20-year columns; 5-yr = 20.00, 32.00, 19.20, 11.52, 11.52, 5.76%).
IRS Pub 946 Appendix A, Tables A-2 .. A-5 - GDS declining-balance under the mid-quarter convention (Q1..Q4 first-year fractions 87.5/62.5/37.5/12.5%).
IRS Pub 946 Appendix A, Table A-6 - Residential rental real property, 27.5-year straight line, mid-month convention.
IRS Pub 946 Appendix A, Table A-7a - Nonresidential real property placed in service after May 12, 1993, 39-year straight line, mid-month convention.
IRS Pub 946 Appendix A, Table A-8 - GDS straight-line method (elective) over the alternative recovery periods, half-year and mid-quarter conventions.
IRC 168(b) - applicable depreciation method: 200% / 150% declining balance switching to straight line, and the straight-line election.
IRC 168(c) - applicable recovery period: 27.5 years (residential rental) and 39 years (nonresidential real property).
IRC 168(d) - applicable convention: half-year, mid-quarter (>40% last-quarter test), and mid-month (real property).

Build a citation-backed schedule

Run the full depreciation schedule in your browser and route the result into a Sandbox workspace or attach it to a Worklog case. Nothing is uploaded to anyone's cloud.

Try it live inside GDBS Open a free Standard account

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