Re-Opening this original question and comment.

I closed it with a "resolved"..but after further research..and request for clarification on MACPA board...

MD DOES permit full 179 for a manufacturer (as well as SDA).  No decouple.

And Lacerte MD depreciation will NOT let me take the full 179 (past $25).

there is no override ability.

Looks like a manual depreciation accounting and override the DM totals..and then, maybe for 2025 I can override MD depr prior 179.

Lacerte appears to fail on this part; cannot locate any work-around.

If you see something I don't..would appreciate any comments.