Cost Seg? Buying a 170K sq ft refer plant, with $10M+ equipment.

[Chris Blackburn]

(Refrigeration - Not Cannabis) (shame on you;)  (well we are in Oregon)
We are buying a manufacturing and refrigeration warehouse with at least $10M worth of older equipment that we cannot use.   How does cost seg work with this?  We paid $3.7M for the project.    Anyone use a cost seg for the existing equipment even if we are removing this to legally maximize the deductions?    Let me know your thoughts as I have not looked at the application of cost seg on equipment we are removing to repurpose.