I enter Section 59 e 2 intangible drilling costs in Screen 20 Line 13 J. I do not elect to amortize these costs but deduct them in full inone year. Why does lacerte automatically transfer these costs to the depreciation schedule, amortize them over 10 years and carry the deduction to Form 6251 line 2r ( even though enetered in Screen 20 as IDC, they carry to Form 6251 as research and experimental costs !