Depreciation amount for building is not what I expected

[Strongsilence-CPA]

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.

[abctax55]

Switch your setting to IRS Tables (if you are using DB/SL)  [ Settings > Options > Tax Return  > 11th one down...].

See if that gets you the number you are expecting.

If so, then it's likely the accumulated depreciation number is 'wrong'.

There's also a place in Screen 22 , for the specific asset to override (code 98)

[IRonMaN]

But it sounds like you are trying to use IRS depreciation methods.  He decided to ignore IRS and GAAP methods and went for the CRAP method of accounting.😉

[Strongsilence-CPA]

abctax . Thank you but that fix didn't change it. I have IRS tables set for all my clients.

I overrode it.

[Strongsilence-CPA]

Mistakes happen but reconciliations find them.  I've been seeing many mistakes lately. This is far from the biggest.

[BobKamman]

I would first call the client, who may have already provided you a clue about the prior CPA by choosing to leave him. Ask your client how much he paid for the building, and confirm the purchase date.  You need a good figure for the land value, anyway.  Also ask your client if the phrase "component depreciation" rings a bell.  Then maybe ask the prior CPA for workpapers on that.  

[TaxGuyBill]

Have you asked your client if it has always been 100% rental?  Or was there some personal use?

Does the prior tax return show a "prior" or accumulated depreciation amount?