Calculate MACRS depreciation, Section 179 expensing, and bonus depreciation for business assets placed in service in 2025. Generates a full depreciation schedule with remaining basis tracking.
Asset Information
Enter asset details to generate a depreciation schedule
$
%
Accelerated Expensing Options — 2025
$
Year 1 Deduction
Total Deductions
Recovery Period
YearMethodDeductionCumulativeRemaining Basis
⚡ 2025 Key Limits
Item
2025 Amount
Section 179 Limit
$1,220,000
Phase-Out Threshold
$3,050,000
Bonus Depreciation
40%
Luxury Auto Yr 1 (no bonus)
$12,400
Luxury Auto Yr 1 (w/ bonus)
$20,400
Light Trucks / SUVs Yr 1
$12,400
📋 Bonus Depreciation Phase-Down
Tax Year
Bonus %
2023
80%
2024
60%
2025
40%
2026
20%
2027+
0%
Bonus depreciation applies to property with a recovery period of 20 years or less, certain computer software, QIP, and used property meeting original use requirements.