Verify the 5-year recovery period rates for MACRS given in Table. Start with the DDB method in year 1, and switch to SL depreciation when it offers a larger recovery rate.
Depreciation Rates dt Applied to the Basis B for the MACRSMethod

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Depreciation Rate (%) for Each MACRS Recovery Period in Years Year n-5 20.00 32.00 19.20 11.52 11.52 n-7 14.29 24.49 17.49 12.49 8.93 n-10 10.00 18.00 14.40 11.52 9.22 5.00 9.50 8.55 7.70 6.93 n20 3.75 7.22 6.68 6.18 5.71 44.45 14.81 7.41 8.92 8.93 4.46 7.37 6.55 6.55 6.56 6.55 6.23 5.90 5.90 5.91 5.90 5.29 4.89 4.52 4.46 4.46 5.76 10 5.91 5.90 5.91 5.90 5.91 3.28 4.46 4.46 4.46 4.46 4.46 12 13 15 16 17-20 21 4.46 4.46 2.23 2.95