Your getting a stepped up basis for the FMV of the real property at DOD , that would include all property improvements etc, The simple approach is always the easiest. take the new stepped up FMV for the property and then when you have to replace the appliance add the new ones then as an asset.
Rental Personal Property used item generally go the opposite a step down basis.[FMV works both ways] . The FMV of used appliance is generally not worth the effort to enter , wait until they are replaced..
