Shed to land is pretty straightforward as it adds to the land value, as you surmised.
Disposition is the sale or disposal of an asset. In this case it could refer to the segregated assets that can be expensed rather than depreciated or the cost of assets that were removed from service prior to the new assets being entered. It would be best to consult with the team that did the cost segregation as to what comprises that number.
The assets will be listed on the 3115. There will be a bunch of new assets and the old assets will be "disposed" of and turned into new assets. The cost segregation should include a list of all the assets and the dates to start their depreciation and so on.
If the garage apartment is going to be a short-term rental with stays averaging 7 days or less then the property is considered commercial and has to be depreciated over 39 years.
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