Modified Accelerated Cost Recovery System (MACRS) for assets placed in service after December 31, 1986 These classes use a 150% declining-balance method before switching to the straight-line method. These classes use a straight-line method. *Identifies when switch is made to straight line. For the first 2 years, calculate the depreciation expense for a $8,400 car. This is a nonluxury car. Use Table 17.4 and Table 17.5