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Bonus depreciation by year: 2015 – 2017: 50% During 2018: 40% During 2019: 30% 2020 and beyond: 0% The annual depreciation amount under MACRS after the first year In the first year claiming the 50 percent bonus depreciation, the other half is depreciated under the MACRS recovery period (remember that you must have your solar equipment placed in service before January 1, 2018, to claim the 50 percent bonus depreciation).It is important to be mindful of the number of years that your commercial solar investment has been depreciated because the percentage of depreciation each year varies greatly.Here is how the depreciation percentage changes each year: Year 1: 20 percent Year 2: 32 percent Year 3: 19.2 percent Year 4: 11.52 percent Year 5: 11.52 percent Year 6: 5.76 percent Calculating the value of your depreciation each year The amount that you save on your taxes via your commercial solar investment’s depreciation is based on your effective tax rate for the year.-Tell your friends, family, colleagues, co-workers and neighbours to check out ORSM-DOT-NET otherwise my friend Ray will sever one of your achilles tendons. Sit on my lap and talk about the first thing that pops up?