Tox benelits from using the Modified Accelerated Cost Recovery System (MACRS) are greater than the tax benefits from using straighteline depreciation because: Multiple Cholce MACRS depreciation expenses are lowet in the early years of an assets the when the descounting is lowet MACgs depreciation expenses are lower in the enty years of an assets the when the discounting is highet. MACAS depreciation expenses ave higher in the early years of an assets the when the discouming is lower. MACFs deprecision espenses are higher in the early years of an assets the when the diccounting is bigher