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@BobKamman wrote:

If changing it from personal to business is a "disposition" for these purposes, then the previous depreciation would have to be recaptured and not subtracted from basis. 

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I don't understand what you are saying in that sentence.  And I *think* you reversed the "personal" and "business", or is that part of what I'm not understanding in that sentence?

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@BobKamman wrote:

 my instinct would be to continue the earlier depreciation for the original building, then depreciate the improvements with a 2019 start date. 

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Although I understand that thought process, it seems contradictory to that Regulation.  If something has been disposed of, logic dictates it would be treated as a new item when used for business again.