Assuming you are preparing Form 1065 for a partnership, the entry for Section 754 depreciation can be found on Form 1065 p5-6 under Line 13(e)(C). Use code ZZ from the drop-down menu. What you enter here will also appear at the bottom of Line 13 under Type.
If you wish to specially allocate this amount, set up the allocation code for each partner on the Sch K-1 Worksheet, then enter that code in the box to the right of the amount on Line 13(e)(C). Be sure you have activated Special Allocations either on Schedule K Line 4b or in step-by-step under Business Info tab >> About Your Business >> Makes special allocations.
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