If you change the cost basis of "any" depreciable asset, the program "not you", will refigure past, present and future depreciation based on the cost basis you change it to. Therefore, all prior years depreciation will be changed and will most likely result in an audit 24-36 months after you file, and you will lose on the audit.
This is something that you can test for youself if you want, using either the online or the desktop version. Change the cost basis, and it all gets skewed.
