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Figuring Depreciation Under MACRS

Taxes

Figuring Depreciation Under MACRS

Course 34602A · 2 hrs · CPA & EA

Mastering MACRS is essential for accurately calculating depreciation on business assets. This course walks through the Modified Accelerated Cost Recovery System in detail, covering recovery periods, depreciation methods, and the conventions that determine how much depreciation a taxpayer can claim each year. Designed for CPAs and tax professionals who want to move beyond the basics, this course builds the technical confidence needed to handle MACRS calculations correctly across a wide range of client situations.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA & EA
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NASBA Area: Taxes

CPE requirements: See your state's CPE requirements

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Figuring Depreciation Under MACRS
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About Pacific CPE

Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

Who We Serve:

CPAs — CPE credit for state license renewal (NASBA Sponsor #143718).

Enrolled Agents, AFSP participants, and other PTIN holders — IRS continuing education credit (IRS CE Provider #TJTMJ).

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We currently offer 390 active self-study courses in Accounting, Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

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Pay-as-you-go credit packs — no subscription required. Packs range from $64.50 (16 credits) to $224.50 (80 credits), which works out to $2.81–$4.03 per credit hour, or roughly $5.62–$8.06 per 2-hour course at pack rates. Credits never expire and can be used on any course in the library.

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Frequently Asked Questions

No, your credits will never expire. You can use your credits anytime to select and complete any course in our library.