TaxGuyBill
Level 15

It has to with the fact that Intuit software (you didn't say which software you are using) usually uses the Mathematical method of depreciation, rather than using the depreciation "Tables".

And using the order of operations of math that the program uses, the math does work out correctly so that a shift in business percentage does do such things like that.   But whether or not Intuit is using the correct order of operations for the math is questionable (but it has done it this way for 20+ years, including TurboTax, and TaxAct also does it, so apparently the IRS hasn't argued against it).