it is possible that in the first year more than 60% of assets were placed into service in the first 3 quarters but in later years some were removed from the assets.
so if 1/2 year applied total depreciation through 12/31/2023 should have been94.24%
whereas for midquarter (4th) total depreciation should through 12/31/2023 should have been 90.42%. see IRS pub 946
since 2024 is the final year for a 5- year asset placed into service in 2019, i would only make sure that the current depreciation + all prior depreciation was equal to the cost.
