Bonus depreciation issue

Bonus depreciation:  Assume for example, in 2013 you elected to take bonus depreciation on your 2013 additions. During the preparation of your tax return in 2014 you determined that you would not be taking bonus depreciation on the 2013 additions. How would you make a change in mid-year 2014 for bonus depreciation for the 2013 tax year?  What corporate book calendar was used for 2013 and 2014 and what tax calendar was used for 2013 and 2014? Did this limit your ability to make depreciation changes related to the 2013 additions.