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Consider a 5-year MACRS property asset with an installed and made ready for use cost basis of $100. (Note: The $100 value used here is

Consider a 5-year MACRS property asset with an installed and "made ready for use" cost basis of $100. (Note: The $100 value used here is for illustration purposes in developing the rates. One would not depreciate an asset with a cost basis of only $100.) Develop the MACRS percentage rates (r_(t)) for the asset based on the underlying depreciation methods

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