You enter the "Section 481(a) Adjustment" as an "other" deduction for each rental property.
Unless you elected OUT of Bonus depreciation for the prior year, you are required to use Bonus Depreciation.
Form 4562 would not be used if the asset was "placed in service" in a prior year.
You would need to amend your prior returns to correct/reduce the Basis and depreciation of the building.
