• 16 minutes

Depreciation Under MACRS


Become familiar with the two types of depreciation systems under MACRS.

The first type of depreciation system is a General Depreciation System, which is the default convention. The other type of depreciation system is the Alternative Depreciation System. Assets will always be depreciated under the GDS method unless you have to depreciate under the ADS, or you choose to. This video reviews these two types of depreciation systems and the steps to take to get started under MACRS.

Runtime: 16 minutes



Dawn Polin, CPA

Dawn Polin, CPA

Cherry Bekaert

  • Senior manager, credits & accounting methods in Cherry Bekaert’s specialty tax group
  • Focuses primarily on cost segregation studies, energy studies, and recently implemented tangible property regulations, as well as the federal and multistate taxation of closely-held and private equity/venture capital-owned companies
  • More than 18 years of experience
  • B.B.A. degree, University of Georgia; M.Acc. degree, University of Florida
  • Can be contacted at [email protected] or 919-782-1040

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