Yes and no. Once depreciation is set on a schedule, depreciation itself must stick to that schedule. So on the depreciation schedule itself, you cannot depreciate the remaining value of the hot tub.
However, you can report the disposal of the hot tub as a "sale" of a business asset (which gets reported on Form 4797), which is then subject to ordinary gain and loss rules. Since this "sale" is for $0, any remaining value from depreciation not previously claimed will be subtracted from this "sale", resulting in loss that is claimed against business income.
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