The MACRS depreciation percentages for 10-year property are given on the FE handout. llustrate that the percentages given are a combination of DDB and'straight-line depreciation with year of depreciation in the first and final years. 3. MODIFIED ACCELERATED COST RECOVERY SYSTEM (MACRS) MACRS FACTORS Recovery Period (Years) 7 10 5 Year Recovery Rate (Percent) 14.29 10.00 20.00 33.33 1 24.49 18.00 32.00 44.45 2 17.49 19.20 14.40 14.81 3 12.49 11.52 11.52 7.41 4 8.93 11.52 9.22 5 8.92 5.76 7.37 8.93 6.55 7 4.46 6.55 6.56 9 6.55 10 3.28 11