Investors & landlords

Don't forget that depreciation is determined based on the quarter it was placed in service. 

While the MACRS tables also support the $317 regardless of the quarter the item was placed in service, TT may be using an actual mathematical equation to arrive at the figure, hence the $5 difference.

You would think the two would agree, but don't know how each figure was determined; two separate calculations?  We will never know.

I wouldn't get too excited over the $5 differential, however, your response to @AmeliesUncle may have some bearing.

*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.