AmeliesUncle, I don't think that is the proper way. IRS Pub. 946 says to:
1. Reduce the current adjusted basis, in my case $$20,958 by the $3,000 excess reimbursement. Year 2019 then starts with an adjusted basis of $17,958. Then,
2. Depreciate the remaining $17,985 evenly over the remaining life of the asset using the manual method in Pub. 946.
