What is the best way in Proseries 2021 Form 1065 to enter a step down of an asset due to substantial built in loss rules upon sale of a partnership interest? The step down needs to be applied only to the incoming partner.  No 754 election made.  There's no way to enter a negative asset.  Full depreciation should be recorded and then a reduction of depreciation needs to be allocated to the incoming partner that generated the step down.