Where can I find the tables for SL using GDS and SL using ADS (that are referred ton page 38 of publication 946)? If you have 5 year property and take 20% a year for 5 years, what method is that? If you take 10% in 1st and 6th year, and 20% in the other 4 years, then what method is that?
Do you have to use the half year convention, or can you use choose between half -year and mid-quarter?
Can you elect SL using either GDS or ADS, and can you elect not to use Section 179? If you do this, then will the AMT adjustment to depreciation be zero? And will the California depreciation (which I think does not allow very rapid depreciation -- see quote below) be the same as federal?
Other consistent methods. Other depreciation methods may be used as long as the total accumulated depreciation at the end of any taxable year during the first 2/3 of the useful life of the property is not more than the amount that would have resulted from using the declining balance method.