here's my suggestion
- Air conditioners
- Pool Heater
- Carpet
- Fence
- Oven (built in)
- Ceiling Fans
- Pool Remodel
- Renovations
- Loan Fees
loan fees - any balance should be written off because you can sell it
all others except the a/c and carpet (all others seem to be 1250 assets) if they're fully depreciated, delete them. my premise is that any proceeds allocated to then will result in 1250 recapture. i doubt any are worth more than their original cost. thus, less proceeds to allocate to the land and building so less 1250 gain but in total the same. on the other hand, if not fully depreciated allocate enough sales proceeds less selling expenses to equal their tax basis. it you do not indicate they were sold; their remaining tax basis will not be taken into account when figuring your gain and when you roll over 2022 to 2023 those assets will show up.
carpets - area carpets would be section 1245 assets. if fully depreciated delete them. i would doubt they have any significant value, but the final determination needs to be yours.
a/c - central ac would be section 1250 while window a/c could be 1245 or 1250 depending on how or if they are attached to the structure or sitting free.
