Portion of an asset
(4) Portion of an asset is any part of an asset that is less than the entire asset as determined under paragraph (c)(4) of this section. (5) Structural component has the same meaning as that term is defined in 1.48-1(e)(2). (6) Unadjusted depreciable basis of the multiple asset account or pool is the sum of the unadjusted depreciable bases (as defined in 1.168(b)-1(a)(3)) of all assets included in the multiple asset account or pool.