If I am understanding properly, you are wondering what happens to the depreciation that you deducted on a rental property after you enter into a sale agreement with a note to a buyer. (Are you selling the rental property under an installment agreement?)
The depreciation that you deducted is recaptured as part of the capital gain (if any) from the sale agreement. Assuming the sale is proceeding under an installment agreement, your gain and the depreciation recapture will have a portion taxed each year throughout the life of the installment agreement.
The buyer will start their own depreciation on the home which they will need to recapture when they sale the home later on.
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