Kiwi LLC is a startup company running a small manufacturing plant. They will be making several equipment purchases this year. Kiwi is expecting to generate losses in its first few years of operations, and thus wants to minimize its current year depreciation deductions and push then into future income-producing years. What method of depreciation will best achieve this goal?

Regular MACRS

ADS Straight-Line

Regular MACRS using Section 179 expense

MACRS Straight-Line