Returning Member

Depreciation for residential rental property

Hi all,

My mom moved out of her home in March 2019 and we put her property up for rent and earned rental income starting in October 2019.  We depreciated the rental property, but I can't understand why there are two entries in Form 4562 and the worksheets, one entry is the rental property and the other says "Residential".  Both entries are nearly identical (except for minor basis differences) including date in service.   Is this supposed to happen?  where does this come up?  i saw something about 2019 increase in depreciation by 50% but wasn't sure this is how it's being shown or is this subject to some other rule?