The first year's depreciation will almost "always" be lower, because it prorated for that first year using the mid-month convention, based on the date you placed it in service. So if you placed it in service on Jan 1, depreciation is figured for that first year from Jan 15.
If you place it in service on Jan 31, depreciation is figured from Jan 15.
If placed in service on Feb 1, depreciation is figured from Feb 14 or 15.
If you like, you can check the numbers yourself. Just be aware that because of "rounding" as allowed by the IRS, the number may be a few bucks off, and that's perfectly okay. Over time, it all "works out in the wash". To figure it yourself, go to IRS Pub 946 at https://www.irs.gov/pub/irs-pdf/p946.pdf and use the MACRS worksheet that starts on page 36. For line 6 of that worksheet use table A-6 on page 71. Now keep in mind that it's perfectly fine for your manual figure to be off by $1-$5 or so from what the program figures, and that's perfectly fine.
