When original basis of business equipment being 100% depreciated is not a multiple of the number of useful years, rounding off to a whole dollar per year produces a remainder of a few dollars after depreciating for the fixed number of years. What should I do with the few remaining dollars? Do I need to continue to keep them in my books, or how do I remove them from my books?

I ask because in form 8858, Schedule C, it asks for the value of assets. I've deprecated all my business equipment this year, but there is $10 remaining from all the rounding. If I enter $10 as the end of year asset value, then next year form 8858, I'd have to start with $10 value of assets that are no longer being depreciated. Or would I enter $0 for the beginning value of next year, or $0 for the ending value of this year?

For example, a computer display costs $282, 100% depreciation, straight line, half year, ADS, 5 years:

1: $28

2: $56

3: $56

4: $56

5: $56

6: $28

remaining: $2