did you expense these items or treat them as assets and thus depreciate them over their lives.
if you expensed them there is no sales price to allocate. if you treated them as assets since it's doubtful they themselves would be worth more than their depreciated value, I would allocate just enough in sales proceeds so there is no gain or loss.
there is no rule or formula for determining the allocation of the sales price. if you so desire, you could pay for an appraiser to give you the FMV of each asset you capitalized. it would likely be costly and I don't really advise this.
