Investors & landlords

I understand what you are saying, and I appreciate your time, and effort to help me understand the concept. It's the logic that apparently is getting in my way, and this is a first time, and not something I have done before.  I am saying to myself, these assets in some cases are 10 - 12 years old.  Trying to wrap my head around how the IR S, or anyone else, including the buyer, would believe that I could sell these items/assets, at full price (original cost) back 10+ years ago. Then add a $1.  Are they really worth the original cost after 10+ years of use? And who would pay that original cost? Perhaps this is more of a how the program works, vs the logic of what an item is worth after 10+ years. Thanks - Just want to enter the data correctly, and stay off the IR S-radar.  Sounds like disposed of, in some cases, is an easier way, and the program still handles it.  Much Thanks -   By the way, meant to ask, do I need to do this for all of the assets that are no longer being depreciated, as they have been fully depreciated. or just the ones still being depreciated?  Thanks