Firms prefer this same 3-year MACRS accelerated depreciation method since it allows them to claim larger deductions.
MACRS (Modified Accelerated Cost Recovery System) is a depreciation scheme used in the United States to calculate tax deductions with most assets acquired for business use. It is the IRS's current depreciation system, and it allows companies to deduct a portion of the asset's cost over its service life. Businesses can deduct a higher percentage of the asset's cost in the first few years of its life under MACRS, which can result in greater tax savings in the early years.
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