So, I had a client sell a rental property and 1031 exchanged into 4 DSTs.  The original property had a depreciable basis of $310K and $120K of that had been taken by the time of the 1031 exchange.  The leftover $190K basis I have prorated ($65K, $25K, $62K, and $38K) for each property according to the % of the purchase price listed by the 1031 exchange company.  My understanding is that I'm supposed to continue the depreciation schedule.  However, 2 of the DSTs have provided a cost segregation study and 2 did not.  Can I just continue the straight line depreciation on all 4 DSTs?  Do I have to use the cost segregations studies when they are provided or can I ignore them?  If I can continue the straight line depreciation from the relinquished property, what year am I starting from?  The relinquished property had 16 years of depreciation left.

I greatly appreciate your time and advice!