I received this schedule C client and they have a 300,000 building on their depreciation schedule. The problem is they have never owned this building and they don't know who's building this is. There prior preparer also used 15 year depreciation on this commercial building. Over the last several years a lot of depreciation has been given to them. She has never given them a depreciation schedule so when she did this year they found several items that were not theirs and items that are theirs are missing. Long story short. This year I am converting them to an S-Corp and 2018 is there last year as a schedule C. I need to dispose of these items that are not theirs but I have no idea how to dispose of this building that they don't own.  I have done a lot of research and I find nothing on this subject. Any thoughts on best practice?