How do I derive the MACRS percentages for a 3-year property class? IE how do they come up with 33.33% for year 1, 44.45% for year, etc.

MACRS rates for 3 year property class:

Year 1: 33.33%

Year 2: 44.45%

Year 3: 14.81%

Year 4: 7.41%