The best replacement for macrs is straight line.

The best alternatives to macrs are rated as following:
★★★★★  straight line
★★★★  acrs
★★★  straight line depreciation
★★★  ads
★★  acrs depreciation
★★  gaap depreciation
★★  double declining balance
★★  double declining
★  straight line method
  depreciation
  ads depreciation
  gds
  amt

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Speaking about macrs, one probably shouldn't forget about bonus depreciation.

Other search terms related to macrs and their ratings are:
★★★★★ bonus depreciation
★★★★★ salvage value
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macrs
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