I assume you want to change depreciation for tax reporting purposes. I would contact the IRS (really have your accountant do this for you) and see what they want as far as documentation and forms (request for change in method of accounting?), which you will have to submit with your tax return when the new depreciation schedule is reported to them.
What are the negative implications for a 1031 exchange? You cannot get the advantageous tax treatment for depreciation on the one hand, and avoid being consistent on the other hand when it comes to a 1031 tax-deferred exchange.