Depreciation is part of the income/loss shown on line 1 or line 2 of Sch K (and also part of line 9b on Sch L...)

It is not a separately stated item.

Nowhere.

But since book and tax depreciation are different, you'll have a book tax depreciation difference this year, too.

You need to have book and tax depreciation schedules.

Sometimes it is separately stated. Section 754 depreciation comes to mind.

That is true.... NMI

That's what I would assume as well but I don't see anywhere to enter it in ProConnect?