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Update MACRS Bonus Depreciation to 60pct #564
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@@ -5349,7 +5349,7 @@ class SIZE_CLASS_LIST(models.IntegerChoices): | |||
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macrs_bonus_fraction = models.FloatField( | |||
default=1.0, | |||
default=0.0, |
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Really should be zero for generator?
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Doug has previously shared that the applicability of MACRS to generators is quite complicated: “depending on whether the generator is treated as attached to the building, whether it is eligible for a section 179 deduction, as well as whether it is >500kW. In practice, this makes for a range from 1 year to 40 years (!).” I think we could do something more sophisticated in the future, but should not assume 100% for now
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Ok, I'm fine to change it to zero, or make it consistent with the other techs at 0.6. I'll let you decide.
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Doug and Dan have agreed with 0% so I feel good about that!
Please check if the PR fulfills these requirements
Changed
Per Tax Cuts and Jobs Act of 2017: https://programs.dsireusa.org/system/program/detail/676
Should align with NREL/REopt.jl#350