Original House back in 8/1974 was fully depreciated cost basis $6,130 as well as other improvements along the years in amount of $51,539.  Step up basis on date of death - 9/25/2023 is $149776.80 (50%). 

Surviving spouse would get total of 50% ($6,130+$51,539) $28834.50 plus $149,776.80 less 50% depreciation taken to continue for remaining years prorated over each asset. 

As well as new asset, house - $149,776.80 for 27.5 years

Question, what happens to remaining assets for rental such as snow blower and other equipment purchased for purpose of the rental?  Does surviving spouse get 50% of original cost plus step up of cost basis and 50% of deceased spouse original cost less 50% depreciation taken for remaining years?

I have been reading so many posts, and it seems everyone has different ways to handle step up of rental assets.

CC