Can the startup/build-out costs for a small business be depreciated straght-line over the term of the lease (in this case 5 years) or must it be straight-line over 27.5?

I read straight-line over term of a 5-year lease is acceptable versus 27.5 straight-line over a 5 year period with a large depreciation deduction in final year of lease for the remaining depreciable balance.