1040 from prior CPA. 

Building, rental, bought in 2012.  Cost = 911,690, 27.5 years, Method is "SL/GDS"

I get $33,149, which is simply cost divided by 27.5 years.

Depreciation per prior CPA = $43,795

That is a big difference, so I need to understand this and reconcile.  What are the elections the prior CPA could have taken to get an amount much larger than LC?  (Prior CPA did not use Lacerte.)

This CPA did not list any land. That isn't right.  Maybe Land is listed on a report not provided. Crap, means I have to call him.