Dear abctax55 and BobKamman

Thank you both shared time and advised me

Yes I should depreciate portion of year on old asset until dod (Sep 2022) and portion new asset on dod (Sept 2022)  and so on 

The hard part is not know how to code "retired old asset " and stop depreciation on old asset LOL. 

I am thinking because of option 6 month alternate FMV  value. If we can delay new asset until Jan  01 2023 for simplication. And stop prior dod depreciation for the beginning next year 2023. 

Any suggestion? Thanks in advanced