9. Use MACRS depreciation to calculate the annual depreciation for the new breeding bullfrog acquired by Barkley's Bullfrog Barn for $57,458. Breeding Bullfrogs are classified with long-living livestock such as breeding cattle, goats, and sheep, as well as pickup trucks and other motor vehicles for tax purposes under MACRS. % recovery depreciation Book Value rate 9. Use MACRS depreciation to calculate the annual depreciation for the new breeding bullfrog acquired by Barkley's Bullfrog Barn for $57,458. Breeding Bullfrogs are classified with long-living livestock such as breeding cattle, goats, and sheep, as well as pickup trucks and other motor vehicles for tax purposes under MACRS. % recovery depreciation Book Value rate