Accountable plans usually need to be submitted within 60 days of the expense, so whatever office expenses qualify during that time period can go under an Accountable Plan.
Depreciation can be part of an Accountable Plan.
As a side note, it is my strong opinion the people should do corporate returns by themselves. There are too many things to mess up, and DIY programs like TurboTax only cover the basics. It can be expensive, but in my opinion the corporate tax return should be prepared by a tax professional.
