I replaced a rental property roof damaged in the hurricane. I have added the new roof as a new asset for depreciation. I would like to use partial disposition (old roof is currently depreciated as part of the entire property) or casualty loss for the old roof for 2022 taxes. I believe either option would then require a change to the basis/depreciation of the entire property that was originally purchased and depreciated starting in 2014. I cannot figure out how to change my basis for the main property asset going forward. If I add a new asset it restarts the depreciation at 27.5 years which does not seem right.
