HOW TO Bifurcate Assets already in service - Repaired Assets

Our auditors tell us that we have about 3000 assets in our tax books that need to be corrected. These assets were originally fully captalized.  These assets were typically assets that had a repair component.  The auditors have told us that a portion of each asset cost should have been expensed and the other portion depreciatated. The term used to define this process is bifurcation.

Ideally what we'd like to do is adjust these assets so that it retains its original cost and then the depreciation is as it shoud be calculated on the correct basis (cost).  The net effct is that the Net Book Value is reduced.