Depreciation Method Adjustments
Example:  You place an asset in service in Year 1, Quarter 1. The recoverable cost is $4,000, the life is 4 years, and you are using the 200 declining balance depreciation method.  In Year 2, Quarter 1, you change the depreciation method to straight-line.
Expensed 

Amortized 

See Also
Depreciation Rules (Books)
Changing Financial and Depreciation Information