MACRS depreciation and net present value (LO124) 26. Oregon Forest Products will acquire new equipment that falls under the fiveyear MACRS category. The cost is $300,000. If the equipment is purchased, the following earnings before depreciation and taxes will be generated for the next six years: The firm is in a 25 percent tax bracket and has a 14 percent cost of capital. Should Oregon Forest Products purchase the equipment? Use the net present value method