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@abctax55 wrote:

Using SMR & straight line in the first year DOES allow switching back/forth in subsequent years.  In those subsequent years IF actual is chosen (i.e is better such as a year with major repairs) the depreciation is taken using the straight line method.

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Maybe I'm misreading what you wrote, but using Straight Line depreciation (actual expenses) in the first year does NOT allow you to switch back and forth.  Using Straight Line in the first year would still be part of MACRS (§168) which would therefore exclude the ability to switch back and forth.