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Instead the taxpayer is instructed to provide a statement with a breakdown of the property(ies).f[5] This amount is from Part V, Line 28, which is the sum of Lines 25 and Lines 26 and 27, column (h).?[6] Includes amounts for returns classified as "Not Allocable".>Part II: Special Depreciation Allowance and Other Depreciation.Property subject to section 168(f)(1) election#Other depreciation (including ACRS)NMACRS Deduction for assets placed in service in tax year beginning before 20009Special depreciation allowance for qualified property [7] Tax Year 2000BSource: Statistics of Income Division: 2000 Corporate Returns DataV[7] Data from this field were not collected from the Form 4562 prior to Tax Year 2001.-[1]{[3] This amount is the sum of Part I of the Form 4562. 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