correction of depreciation error

a new s corp. client's former years tax returns show errors in business car deprecation, which resulted in over depreciating the assets and but still show asset balance at end of 2018. client wants to remove the asset from 2019 tax return and asked me if it is ok to not depreciate the remaining balance of the assets.
I am thinking manually input the depreciation amount of 2019 in the tax software so that the asset's balance ends up at $0 at end of 2019. Meanwhile, reverse the depreciation amount in income statement. firstly, I am not sure if this is a proper way to approach the issue, second, I will have to make adjustment on the equity & liability side of the balance sheet so that teh balance sheet balance.
Is it ok to plug in the number (negative of the 2019 depreciation amount mentioned above) in "Adjustments to shareholders’ equity" account on 1120S schedule L, line 25 to make balance sheet balance?
I told the client he needs to amend former years' return to correct the depreciation errors. But for 2019, is above mentioned action a proper way to do? any suggestions will be greatly appreciated!

any thoughts on this will be greatly appreciated!

a new s corp. client's former years tax returns show errors in business car deprecation, which resulted in over depreciating the assets and but still show asset balance at end of 2018.

What were the nature of the "errors"? Did the client use an incorrect basis or depreciation method? What years are involved?

a new s corp. client's former years tax returns show errors in business car deprecation, which resulted in over depreciating the assets and but still show asset balance at end of 2018.

What were the nature of the "errors"? Did the client use an incorrect basis or depreciation method? What years are involved?

Thanks for responding to my post.
I only have access to previous two years' returns. It looks like the major error is that the former preparer used longer useful life than the correct life to depreciate assets. But the weird thing is that even under the longer useful life, the depreciation amount for the two precious years are not correct.
any suggestions? Thanks!

Did the prior preparer possibly elect ADS for the assets? Does the fixed asset ledger show the convention and method? Could the difference be due to rounding, especially when using formulas instead of the optional tables?

Did the prior preparer possibly elect ADS for the assets? Does the fixed asset ledger show the convention and method? Could the difference be due to rounding, especially when using formulas instead of the optional tables?

Thanks for your response!
The asset is passenger automobile. the life under both GDS and ADS is 5 years. the ledger on the return shows, 10 year, 200DB and HY.

The old method (10-year, 200% DB, HY) appears to be MACRS. Changing to MACRS 5-year property is a change from one MACRS recovery period to another MACRS recovery period. The old method was made for 2 or more taxable years.

As I understand Reg. 1.446-1(e)(2)(ii)(d)(3)(i), this IS a change in method of accounting that can't be corrected by filing amended returns. The change will have to be made on Form 3115 using DCN “7.” Coddington should confirm this.

The old method (10-year, 200% DB, HY) appears to be MACRS. Changing to MACRS 5-year property is a change from one MACRS recovery period to another MACRS recovery period. The old method was made for 2 or more taxable years.

As I understand Reg. 1.446-1(e)(2)(ii)(d)(3)(i), this IS a change in method of accounting that can't be corrected by filing amended returns. The change will have to be made on Form 3115 using DCN “7.” Coddington should confirm this.

Thank you for you inputs!

before I told the client to file form 3115 to correct the depreciation error, I want to check with depreciation experts here again to make sure I am not doing something wrong. Normally, it is not so easy to make this type of mistakes with tax software, right? software will automatically calculate the depreciation amount. also, automobiles are not uncommon asset type for even a new tax preparer. So, how come the client's former tax preparer used 10 year as the recovery period instead of 5 year?
Any possible eligible reasons here? Please kindly advise. Thank you!

Sometimes preparers, especially very old ones, will base recovery periods on the useful life instead of the class life, which is how it was done decades ago. It could be a carryover from a self-prepared return or an incompetently prepared return. Hard to say.

You’re assuming that there was some reason behind the selection of 10-year recovery property. It may have simply been an input error.

Thank you so much for your inputs!