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@JohnTheCPA wrote:

How do I make Asset Entry worksheet "accept/acknowledge" decrease in basis for old roof portion torn off?

For the new replacement roof (2024), I imagine I have to begin its 27-1/2 yr depr in '24 and not try to "add it to the original basis" when it was placed in svc in 2015

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You delete the old Asset Entry Worksheet and create two new ones. 

For example, let's say the original Basis is $200,000 and it has $20,000 of prior depreciation.   Then you determine that the roof original cost/value was $20,000.  You would then create two new assets: (1) The house with an original Basis of $180,000 and $18,000 of prior depreciation and (2) a Roof with an original Basis of $20,000 and prior depreciation of $2000.  Then delete the old asset.

Then 'sell' or whatever you need to do for the old roof.

If it is a depreciable asset, yes, start a new asset using the current year as the Place In Service date.

With that being said, since the Capitalization Regs came out, in my opinion,it is a good case that merely re-shingling a residential home is often actually a "repair" (merely re-shingling is not a "roof", which includes the joists, decking, etc.).