Can I Elect Special Allowance for only a portion of "Equippments"?

[workhard2022]

Hello,

I am preparing a depreciation schedule for a Schedule C business using ProConnect. The fixed assets fall into two categories: some equipment with a 5-year useful life, and other equipment with a 7-year useful life.

I would like to confirm the following:
When electing the special depreciation allowance (bonus depreciation), can I choose to apply it only to the 5-year equipment and elect out of it for the 7-year equipment? Or must the election apply uniformly to all fixed assets?

Thank you!

[IRonMaN · Accepted solution]

The election is by class so you can pick the 5 year and ignore the 7year if you like.