I have a customer that is a partnership.  One partner stepped away.  The other partner sold the assets and name to an individual but this partner is still in the partnership.  The partner that sold owns very little interest in the partnership now.  

Question is.  How do I add the new partner and "sell" him the assets (written in legal agreement) for him to get benefit of depreciation?  Or is there no way?

Note to add that the sell is on a 0 interest monthly payment plan