No, you cannot change your method of depreciation without IRS approval.
If you wish to change the method from 150% to 200% declining balance you must file Form 3115, Application for Change in Accounting Method. You must include a justification for your action and any supporting documents. The list of acceptable evidence is included in the IRS guidance. Follow the links below for further information:
Form 3115
Instructions for Form 3115
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
