Depreciation expense. Richardses' Tree Farm, Inc. has just purchased a new aerial tree trimmer for $86,000. Calculate the depreciation schedulo using a seven-year life. ifor the roperty class category of a single.purpose agricultural and horticultural structure from Table 10.3) for both straight-line depreciation and MACRS, Use the hail-year convention fo soth methads. Compare the depreciation schedules before and atter taxes using a 40% tax rate. What do you notica about the difference betwoen thesa two mathods? Data table ars, what is the annual debreciation of the trimmer? MACRS Fixed Annual Expense Percentages by Recovery Class Click on this ioon 0 , to download the data from tha table