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Why doesn't the depreciation and accum. depreciation reconcile on a Schedule E condo rental?

doubleg10
Level 3

Took on a tax return for 2020 and did not prepare the 2019 or prior tax returns.  Believe to be prepared using Lacerte.  2019 Sch. E has a condo rental - days used 43 (personal 6/rented 37).  Business exclusion is 13.95%. Condo bought 7/28/94 for $52,473. Depreciation is SL/27.5/MM.  2019 depreciation report shows basis to be $45,153 ($52,473 less $7,320) and beginning accumulated depreciation to be $46,667.  The 2019 current year depreciation deduction per the report is $1,642 ($1,908 less $266) and 2019 ending accumulated depreciation is $48,309 ($48,575 less $266).  It would appear that the business exclusion % has fluctuated over the years.  But what am I missing?  How does the program compute depreciation for the full 27.5 years, if beginning accumulated depreciation per the report was greater than the basis?

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