Asset & Method Parameters
Total Depreciable Basis:
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Useful Life:
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Year 1 Depreciation:
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Total Tax Shields (PV):
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Key Insight: MACRS front-loads depreciation, delivering tax shields sooner. Same total depreciation, but the time value of money makes MACRS more valuable.
Annual Depreciation Expense
Book Value Over Time
Cumulative PV of Tax Shields
Year-by-Year Breakdown
| Year | % Depreciated | Depreciation $ | Cumulative Depreciation | Book Value | Tax Shield (Annual) | Tax Shield (PV) |
|---|