 Most situations faced by managers in regards to depreciation can be solved using any of these formulas, however, company policy or preference of individual may affect the choice of model.The main form of depreciation used inside the U.S. is the Modified Accelerated Capital Recovery System (MACRS), and it is based on a number of tables that give the class of asset, and its life.Certain classes are given certain lifespans, and these affect the value of an asset that can be depreciated each year.