At Risk Rule

Does the depreciation calculation account for the "at-risk" rule? And how can I view MACRS 5 year annually in the cash flow so I can verify the annual allowance amounts?
I am not familiar with the "at-risk" rule. Could you describe it or point me to a description? As far as I know, SAM does not account for the rule.
Unfortunately, SAM does not show the depreciation amounts in the annual cash flow table for the "advanced" utility IPP financial models. It does show how the depreciable basis is calculated for each depreciation class, although the table is a little complicated. The depreciation annual percentages for each depreciation type are shown in SAM's Help system, for example at the bottom of the cash flow topic for the leveraged partnership flip model.
Best regards,

Paul.