For rental property, an asset is anything you can physically touch that is used in the production of income. Since you replaced the appliances after the last tenant moved out and prior to the sale, simply add the cost of those appliances to your cost basis. To do that in the SCH E section of the program without being forced to depreciate the asset is a bit tricky - but doable.
Just enter the total of all the assets you purchased after the last tenant moved out, as a physically separate asset entry in the assets/Depreciation section. So if you purchased a stove, dishwasher, microwave, etc. add up the total cost of those items and name the asset "Appliances". Enter the total cost and classify the entry as "appliances". Make the business use percentage 0.1% since they were never actually placed "in service" (the program will not accept 0%). Then make the in service date the closing date of the sale. I doubt any depreciation will be taken. But if it is, it will be so negligible that it won't matter on the tax front. Just remember, you have to allocate some of your structure sales price to those assets, and if sold at a gain your sales price must be "at least" $1 more than the cost basis.
