I have to prepare 3115 for property that was depreciated as commercial instead of  residential.

And another  property that did not account for land.

I am working on the spreadsheet that goes with the 3115.  Do I only put on the spreadsheet just the items that were wrong? There were some improvements and other items that have the correct depreciation for each property I don't want to make the spreadsheet confusing just want to keep it simple. Most 3115's I have prepared there was no depreciation taken on the property so this one is  a little different.

Thanks

Michele