130 . Steve Edwards Enterprises is a sole proprietorship . It is planning to purchase a significant amount of property this year , all of which will be classified as 5 - year property for purposes of MACRS depreciation . It would like to know the difference in the total first - and second- year depreciation deductions resulting from the two cos acquisition patterns outlined below : ( Ignore bonus depreciation and Section 179 ) Property Acquisition Dates Plan A Plan B 1/28 5250.000 $ 75 000 GIVE 120.000 250.000 10 /6 180.000 225.000 $550 090 $550 000