I discovered that 3 assets on a depreciation schedule have been depreciated at the wrong amount for many years. I believe I can only correct this going back three years. So I plan to go back to the 3rd year, amend the return and show the correct depreciation expense for that year and adjust the ending accumulated depreciation. Then go forward and amend the two succeeding years with the adjusted A/D and show the correct depreciation expense going forward. Is this correct?