Problem
In the 1980s, when Congress developed the generous depreciation methods called ACRS and MACRS, one justification was to encourage business investment in long-lived assets by accelerating much of the depreciation into the early years of the asset's life. Given that benefit, why would any business elect to use the ADS straight-line method to compute income tax depreciation, rather than MACRS.
The response should include a reference list. Using one-inch margins, Times New Roman 12 pnt font, double-space and APA style of writing and citations.