Actually another issue with the loss of 1031 exchange for traded equipment, we really need another line for those assets that have been traded and traded to the point where you have only the OLD boot difference of lets say $10k and the trade allowance is $20K, you probably don't have a Capital Gain.  In this example we have been increasing the cost by $10k and the prior depreciation by $10k to force the Ordinary Gain treatment instead of partial Cap Gain Treatment.  These new depreciation rules are really turning planning on its head.  Maybe there is a box or election I can make to force ordinary treatment without fudging the numbers.  Any suggestions?