You could add the assets in the chart of accounts and use owner equity investment to fund the accounts. I personall would use the current fair market value for them, that way depreciation would not come into play.
I'm not sure about intangible assets, best to talk to a tax accountant. But for regular fixed assets taking annual depreciation is an option. Until the asset is sold, scrapped or otherwise disposed of, then you have to calculate the current basis of the asset based upon the depreciation you did not take. Again since I always take the annual deprecation, I am not sure how those accounting entries would be done.
