Would appreciation opinions - client with roughly 100 fixed assets. Using ProSeries Fixed Asset Manager.  One member died.  Concerned about future single/multiple asset disposition as a lot of the assets are land or tenant improvements.  I can do grand total category 754 entries (39 year, 15 year, etc.) [pain if disposing of a single asset within a category] or I can do step up asset for each asset  [pain on set-up but easier on disposition].  What are you all doing in your firm?