You might want to check your state laws. In Washington state the law says that if the value of the items in the unit is less than $300 you can skip the sale and dispose of it in "any reasonable manner". I have always been just a little leery about putting a value on the contents of a unit. However, if you have only one item it should be fairly easy to check what the cost of that item is new and depreciate it.

Kim

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Kim Howard
Manager
FCI Self Storage & Custom Police Vehicles