Seems so strange that a capital improvement of a door, for example, goes up in value.   I allocated the sales price to the assets in an excel spreadsheet based on item/improvement cost over the entire cost basis..  Would another acceptable method be to enter zero on the individual asset sheets and place the entire gain on the orig purchase depreciable portion and land?   I imagine some 1245 may show a loss where there might be a gain if using the allocation method.   

Don't know how "picky" IRS would be on this..   Since property had improvements, and 1245 assets added throughout at least 10 years, it ends up being a lot of separate entries....