Hal_Al
Level 15

Investors & landlords

You can't claim a loss on the roof and golf cart, since they were included in the sale price of the house.  Just add the cost basis of the two items to the overall cost basis.  Add any depreciation taken, on the two items,  to the overall depreciation (make just one entry for total depreciation claimed).  Personal use was accounted for, in the past, when you calculated expenses and depreciation.