It depends. If you been depreciating these assets in past tax returns, then you will need to dispose each asset individually. The IRS has a record of these assets (if you have a history of depreciating them). If you haven't depreciated your test equipment, then you can report these as a lump sum payment but keep in mind, this could trigger an audit unless the proceeds are so low enough to where these won't raise a red flag. My suggestion is to depreciate these individually and then use you best guess regarding dates and what you paid for them.
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