Hi all,

my exam is in a week and I was going over some questions to review and i got a question in MACRS.

my regulation study material says 7yr depreciable equipment and use half year averaging convention method is used for it.

However, I learned that 5yr and 7yr personal property used in business or trade is 200% depreciable either using half year convention method or mid quarter convention method. But the question that I went over from Gleim just used 100% depreciation for it. do you know why that is possible for 1 yr deprecation???

please help me to understand if anyone know about it.

Thank you so much! :)