5-year property · 200% declining balance, half-year
Includes: Ovens, refrigeration, cash registers, display cases and other equipment used in a shop, restaurant or service business.
| Line 12 · Section 179 expense | $0.00 |
|---|---|
| Line 14 · Special (bonus) depreciation, 100% | $45,000.00 |
| Line 19 · MACRS, 5-year property | $0.00 |
Basis = cost × business use · bonus = (basis − §179) × bonus rate · each year = (basis − §179 − bonus) × table rate
IRS Pub 946 tables · §179 and bonus per the One Big Beautiful Bill Act · car limits per §280F and the IRS yearly revenue procedure.
Placed in service March 2026, 100% business use, no section 179 or bonus.
| Tax year | Depreciation |
|---|---|
| 2026 | $9,000 |
| 2027 | $14,400 |
| 2028 | $8,640 |
| 2029 | $5,184 |
| 2030 | $5,184 |
| 2031 | $2,592 |
Source: Pub 946 Table B-2, asset class 57.0 Distributive Trades and Services, assets used in wholesale and retail trade and personal and professional services (class life 9, GDS 5, ADS 9); Pub 946 Example 3 (a cash register). IRS Publication 946.
Restaurant and retail equipment are 5-year property under MACRS (the General Depreciation System), depreciated with 200% declining balance, half-year. Under the Alternative Depreciation System the period is 9 years. Source: Pub 946 Table B-2, asset class 57.0 Distributive Trades and Services, assets used in wholesale and retail trade and personal and professional services (class life 9, GDS 5, ADS 9); Pub 946 Example 3 (a cash register).
Section 179 lets you deduct up to $2,560,000 in 2026 (reduced above $4,090,000 of purchases), as long as the business has the income. Bonus depreciation is 100% for property acquired after January 19, 2025, under the One Big Beautiful Bill Act.
With no section 179 or bonus, placed in service in March 2026: $9,000 in 2026, $14,400 in 2027, $8,640 in 2028, $5,184 in 2029, and so on. The calculator above works it out for your own cost, date and business use.