USA Small business with a question about depreciation

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Hello!

Last year our accountant prepared IRS form 1065 for our small business. She noted that we had $1400 of furniture and equipment, and noted $257 of depreciation on our tax forms and financial statements. On the worksheet she provided with our tax documents, she indicated that the life of our equipment was 7 years, and that she used the 200db/hy method for calculating depreciation. On another page, she indicated $201 in depreciation plus $56 in adjustment/ preference, and noted using the 150dy/hy method. I have done quite a bit of research to understand replicate her calculations and results in order to know what to report on the form for this year (I'm preparing the form myself since our business is small). I've done research to understand the method, but I can't figure out how she arrived at $257 and therefore what to report for this year.

Can anyone help?

Thanks!

Shanalise
 

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