That doesn't work, as the additional assets were added throughout the 22-year service life of the property before it was sold. Since the net result is a gain regardless of each assets sale price, I simply used the residual unused depreciation as the sale price for each asset to yield a $0 gain/loss. The IRS can provide a different approach if they don't like it. BTW, I am an engineer with advance math skills so simple math like figuring ratios isn't the problem, it is the usual lack of clear guidance in the tax code and instructions, leaving the process up for interpretation. I tend to interpret it in my favor.
