Thank you TaxGuy Bill for your reply.  I was unaware that I received a response so I apologize for my delay as I am preparing my client' 2020 return.  Her last minute tax property document indicated that the land has ab assessed valued of 60% or higher than the building.  Since the prior depreciation was taken on the total value, would an amendment be in order?   I will advise my client of her options.  Thank you.