Depreciating Asset "sale" when sell rental property

[wafco33]

If you "sell" each of the non land/building assets(such as fence, roof) for a gain as was the entire property sale (more than cost) I don't see how you benefit ie. recovering the cost that you paid for the fence roof etc

Ex= 27.5 k for new roof depreciated over 27.5 yrs, got 5 yrs into so 5k was depreciated and then sell the rental property - is the remaining 22.5 k is then added to the "cost basis of the building" or a "selling expense" or what so that I benefit from the cost of installing a new roof.   

[tagteam]

Improvements (such as a new roof) are added to your cost basis while depreciation deductions (which were taken or should have been taken) reduce your cost basis.

[Critter-3]

Depreciation MUST be taken and recaptured as ordinary income when you sell which reduces the capital gains on the return.

Simple example :  

Purchase price + cost to purchase = cost basis

cost basis - depreciation taken  =  adjusted cost basis

sale price - adjusted cost basis + cost of sale =  profit or loss

Profit - depreciation recaptured as ordinary income (form 4797)  = capital gain or loss (Sch D)  

[wafco33]

So what do I do with the $22.5k balance in the roof example ?

[Critter-3]

That should have been listed as an asset which must be sold off with the rest of the assets ... so you prorate the sales price & expenses of sale.  

[wafco33]

So for the remaining 22.5k roof asset i will

1>sell roof for 22.5k for a 0 gain 

2>no expense of selling, keep selling expenses all on building

3>add 22.5k to cost basis

4> assume Form 4797 gets the recaptured depreciation of 5k

Is this an acceptable approach, or are there errors?

Thanks