Actually, so long as the property qualified for bonus depreciation in the year placed in service and the use changes in the hand of the same taxpayer in a subsequent year, the bonus depreciation would not have to be redetermined pursuant to §1.168(k)-1.

In the event bonus depreciation was taken at 100% in 2018, there would no longer be any adjusted basis on which 2019 depreciation would be determined in accordance with ADS.