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IRS.gov Website
Publication 527
taxmap/pubs/p527-004.htm#en_us_publink1000255996

Special Depreciation Allowance(p8)

rule
For 2015, some properties used in connection with residential real property activities may qualify for a special depreciation allowance. This allowance is figured before you figure your regular depreciation deduction. See Pub. 946, chapter 3, for details. Also see the Instructions for Form 4562, Line 14.
If you qualify for, but choose not to take, a special depreciation allowance, you must attach a statement to your return. The details of this election are in Pub. 946, chapter 3, and the Instructions for Form 4562, Line 14.