The depreciable value of an asset, under macrs, is the ) current costb) current cost minus salvage valuec) the original cost plus installationd) the original cost plus installation costs, minus salvage value

 The correct answer is :  C) the original cost plus installation

Explanation:   MACRS (The Modified Accelerated Cost Recovery System) is a depreciation method used for tax purposes. The MACRS depreciation method requires use of the half-year convention. Assets are assumed to be acquired in the middle of the year and only one-half of the first year's depreciation is recovered in the first year.

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