Treatment of out of state, non-Arizona state asset depreciation in Arizona state returns

I suspect that you are referring to Arizona recalculating bonus depreciation that may have been taken on your rental properties.  If this is the case, it does not matter whether the depreciation is taken on property in Wisconsin or Arizona.

It is not uncommon for individual states to not recognize bonus depreciation that is appropriately claimed on the Federal 1040 income tax return.

Arizona Individual Income Tax Procedure IPT 16-2 states:

For Arizona income tax purposes, a taxpayer may not deduct federal bonus depreciation on the Arizona income tax return. To preclude a taxpayer from taking a deduction for federal bonus depreciation on the Arizona income tax return, the taxpayer must make an addition to Arizona gross income for the amount of depreciation deducted under I.R.C. § 167(a) for the taxable year (this is the entire amount [bonus plus regular] of depreciation deducted o the federal income tax return).