Vacation property depreciation deduction question

[Jeffrey Cervi]

Any tax wizards out there? Vacation property deductions are reduced according to the percentage of time the unit is available for rental versus time allocated for personal use. Let's say in year one that was 60%. Depreciation is straight line over 27.5 years. So depreciation deduction is 60% of first year depreciation.

Second year your rental/personal ratio goes down to 55%. Do you reduce your depreciation deduction accordingly? If so, doesn't this contradict the straight line method?

Sorry for getting all financial, but I have been calling the IRS hotline for about a week, and they have been no help at all!