For TurboTax, the allocation of expenses is prorated for the designation of percentage ownership by the software, that is you enter 100% of the expense item and the partnership percentage would reduce that amount by the percentage. However, with regard to CCA, the percentage allocation must be prorated by the person entering the information, that is you would have to enter 25% of the value in your example. Example: an asset that is acquired that has a value $10,000 that is of 100% business use, would have $2,500 entered into as an addition where there is 25% ownership/partnership. This applies to all capital assets. non-capital expense items are entered in their entirety.
Hoper this helps,
Regards, Allen
