what would be different on the return if, at the tax appointment, the company opted to take the special depreciation instead of the Section 179 deduction? Section 179 changes to special depreciation will not impact the return because the amount of the depreciation will only show in different places on the return, but the net effect for the tax year will be the same. Depreciation expenses on page 1 will be more, but the accumulated depreciation on Schedule L will reflect the same total. There will be changes related to net income on Schedules M-1 and M-2. Changes in net income for the company will also be reflected on Schedule K-1 in box 1, and the special