I already took the  building as a whole into consideration and land amount then I moved onto   it's parts as to how the rehab played out for each section and amount. for this piece of property but wanted to allocate the land  properly. If you knew how many 3115's I have done this year and last that were brought in an prepared by other CPA"s for residential and commercial rentals with absolutely no deprecation taken and they are getting ready to sell. What a dis service to have to have depreciation recapture on property that they never been depreciated because the owner did not know. I have one's on extension waiting on 3115's to be prepared. I like my returns prepared properly and  and not wait for an issue that may or may not arise with the IRS. Depreciation audits can become nasty.

Thank you for your input.

Michele