CGWL
Level 2

Depreciation calculation of vacation rental was different in 2019 than in 2020

In 2019 Turbo tax, the depreciation deduction of my vacation rental was based on 100% (business use percentage).  Available to rent all but 7 personal days used.  Entered 92 days rented and 7 personal use days.  Turbo tax calculated business use percentage as100% .

 

In 2020 Turbo tax, the depreciation deduction was based 93.58% (business use percentage).   Available to rent all but 7 personal days used.  102 days actually rented.  Entered 102 days rented and 7 personal use days. Turbo tax calculated business use percentage as 93.58% .

 

Why is the business use calculated differently for depreciation these two years?  Is depreciation treated differently than other expenses?  Should the fair rental days be 358 for available rental days or the actual days occupied as a rental?