I have a Partnership that dissolved on 6/30/2020. All assets were distributed to the 2 partners. One partner then sold his assets to the other who went on and continued the business as a single member LLC. My idea to set up the assets on the Sch C was to continue depreciating the assets by using the original Date Acquired and  Date placed in service, but how do I adjust for the half year depreciation that the partnership recognized. Or do I set the assets up with a new placed in service date of 7/1/2020 and net amount of (Original cost less accum deprec) thru 6/30/2020.