This depreciation method appears to be using the wrong percentage.

In the example below the property was been purchased in 2012 and using SL MM 27.5 (method 85) in Proseries.

Note the stated percentage of 0.05184 appears to be incorrect.

Manually calculated depreciation: 

$91,492 / 27.5 = 3326.97 (or 3327) annual SL depreciaton.

Recalculation of the percentage using stated current year depreciation per Proseries:

$4345 / $91,492 = .04749  (91492 /4345 = 21.056 yrs) incorrect

The stated percentage in Proseries is even worse at 0.05184

91492 *05184 = 4743    91492/4743 = 19.28 yrs.