DB AMT Depreciation

[Corduroy Frog]

In the years before 1999, AMT depreciation was calculated by using longer lives than general MACRS lives, along with SL depreciation.

After then, AMT depreciation was to use the same lives and conventions, along with SL depreciation.

Now I read in TTB, where the same lives and conventions can be used, but with 150% declining-balance depreciation unless the property is section 1250.

Do any of you know when AMT depreciation was changed to 150%?

[Bees Knees]

Its always been 150%DDB. The only thing that changed in 1999 was that the class lives went from the longer ADS life to the shorter GDS life. But you still had to choose 150%DDB if you did not want to have to do an AMT adjustment.