This is taken from Sec. 1.446-1(e)(2)(ii)(d)(2) "a change in the treatment of an asset from nondepreciable or nonamortizable to depreciable or amortizable, or vice versa, is a change in method of accounting".

You stated earlier that the asset was originally expensed, and should have been depreciated. The regs are quiet clear that is a change in method of accounting which requires a 3115