If a item is purchased in September how is the MACRS depreciation calculated for either a 5 year, 7 year, or 10 year life? I'm assuming after the first year I would calculate normally but I'm...

If a item is purchased in September how is the MACRS depreciation calculated for either a 5 year, 7 year, or 10 year life? I'm assuming after the first year I would calculate normally but I'm not sure about the first year.