One of the ways I"m aware of, is by the MACRS classification. For example, something classified as "Residential Rental Real Estate" usually does not qualify for bonus depreciation. (But other factors may "cancel out" that disqualification, and therefore qualify it.)
Additionally, a major thing to consider before taking bonus depreciation, is if it will actually be beneficial in the tax year you take it. For example, rental property with a mortgage on it will almost always operate at a loss on paper at tax time. Since you can only deduct passive losses from passive income, bonus depreciation may not make one penny of difference on your tax liability in the tax year you claim it. (There's an exception for an allowance to take up to $25K in passive losses against other "ordinary" income if you qualify. Most do qualify) So in such a scenario it can actually hurt you tax-wise in the year you sell the property, if the time in service for the asset with normal MACRS depreciation hasn't reached that bonus depreciation taken point. The depreciation recapture gets recaptured and taxed at a maximum of 25% in the year of the sale, and actually increased your AGI in that year. It "could" potentially bump you into a higher tax bracket too.
What I"m saying here, is carefully think things through before taking the special deprecation allowance. What may save you a few bucks now, if it actually saves you anything at all, may actually cost you 5-10 times more in tax liability later.
