So, with the 2 to 4 exchange, if I do two 1 to 2 exchanges I'm left with one asset for each exchange.  I need to break that into two assets going forward.  Do I just allocated it based on the size of the two buildings acquired?  What about all the assets carried forward that are still being depreciated.  Do I allocate those the same way I allocate the asset Lacerte generates coming out of the exchange?   I'm really challenged on this transaction.