Can someone direct me to the instructions for Virginia's conformity addition as regards to federal depreciation. It's been many years since I (sort-of) learned it, and no longer understand it. Client has 39-yr depreciation for his AirBnb starting in 2020. He has added capital improvements since then every year also at 39-yr schedule.  I was wondering why the conformity addition in 2025 ($940) is the same as in 2024 and 2023 but smaller in 2022. Perhaps it rather refers to a 15-yr landscaping property (150DB) that started in 2022 and had a smaller conformity addition that year?