# Enrolled Agent Exam [Part 2] 45, Alternative Depreciation System (ADS)

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-45-alternative-depreciation-system-ads
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-45-alternative-depreciation-system-ads.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-06-11T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/a342986c-ada9-4012-b273-8d65e7c56046.mp3
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Duration seconds: 232

## Resource

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - When the Alternative Depreciation System (ADS) is mandatory for property such as foreign use and tax-exempt use property. - The consequences of a real property trade or business electing out of the Section 163(j) interest limitation. - How ADS utilizes the straight-line method over longer recovery periods compared to the General Depreciation System (GDS). - The rule that property depreciated under ADS is ineligible for bonus depreciation, a common exam trap. - The binding and irrevocable nature of an election to use ADS for a specific class of property for a given tax year. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep

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## Transcript

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