What happens to prior depreciation when a rental asset gets step-up in basis due to death of spouse in a community property state?

[CarolineS]

I understand that the step up occurs on date of death, the asset is retired,  and then the asset is added as a new asset.

Is prior depreciation deducted from the appraisal at date of death or does it just go away?

Community property state with full step-up at the death of one spouse.

Thoughts and advice would be greatly appreciated!

[abctax55]

Death is the great tax dodge.... the old depreciation just goes away...

[CarolineS]

 Thank you!  Nothing like getting the answer you want!