Friend, this is the source: https://www.thetaxadviser.com/issues/2016/oct/application-of-partial-asset-dispositions-and-de-minim... and the link to another article in a prior dialogue box (it was news to me too) https://www.withum.com/resources/the-basics-of-partial-asset-dispositions/

Hope this aids you (its a bugger bear to implement, lol).  But I get a $8K write off from two roof replacements and a sewer replacement.