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

Claiming the Special Depreciation Allowance(p8)

rule
For 2013, your residential rental property may qualify for a special depreciation allowance. This allowance is figured before you figure your regular depreciation deduction. See Publication 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 Publication 946, chapter 3, and the Instructions for Form 4562, Line 14.