REG topic guide

MACRS depreciation for REG CPA candidates.

MACRS questions are not only formula questions. They test whether you can identify the asset, timing, convention, expensing election, and depreciable basis.

Practice REG depreciation questions CPA sections

Last reviewed July 31, 2026. World of Accountants is independent and not affiliated with the AICPA, NASBA, Becker, NINJA, UWorld, Gleim, or other CPA review providers.

Core idea

Depreciation starts with the depreciable basis of qualifying property, then applies the correct recovery period, convention, and permitted expensing rules.

What REG likes to test

Watch for placed-in-service date, listed property, real property versus personal property, Section 179, bonus depreciation, conventions, and limitations.

Common miss

Candidates often calculate depreciation without first checking whether the asset qualifies, when it was placed in service, or whether an expensing limitation applies.

How to practice

Use a fixed order: asset type, placed-in-service date, basis, Section 179, bonus depreciation, regular MACRS, and any limitations.

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AUD / FAR / REG / BAR / ISC / TCPCPA practice test-style MCQ sets

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Practice loop

Use the topic, then answer questions while the idea is fresh.

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Practice REG depreciation questions