An S Corp put a non-rental building in service during the 2012 tax year and depreciated it at 39 years. We discovered that many components qualify for shorter depreciation life & bonus depreciation under IRC Section 168(k). As such, we would like to change the accounting method of depreciation and claim the bonus prospectively on the 2014 return. We believe we need to file Form 3115 by September 15, 2015 to elect the 481(a) adjustment. Is this considered automatic consent? If so, what does the reference indicate about 1250 property? Also, can the client claim the adjustment prospectively under 481(a)? Lastly, do we have until extension deadline September 15, 2015 for 2014 return