What advantage does MACRS provide over straight-line depreciation? In other words why may we want to use MACRS? IRS tax rules indicate this is the method which should be used to remain compliant with tax law There is no difference, it is just more complicated to use MACRS allows for deprecision to be carried on the books longer, which increases cash flow from assets Accelerating depreciation enhances the operating cash flows in the early part of the project's life