Not sure what you are asking, as deferred gain is gain that you realized, and deferred until you sell the replacement property 

No.

The depreciation continues on the *old* basis.  If you 'buy up' you may have additional basis to depreciate and there's an election to be made as to how to handle.

If you are asking how to find your basis after the 1031 here is an example:

your selling price          $200,000

your adj basis                $125,000

new property price        $250,000

now you take your adj basis and add it to the difference in price of your old property and new, and that is what you use for new basis for depreciation. $125,000 + $50,000 = $175,000.

Is this what you are looking for ?

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