Sometimes, easy is not so easy. 

Is the vehicle titled in the name of the business?  If so, is it still covered on company's insurance? 

If fully depreciated, (and you didn't have some of that decades old ITC where you reduced depreciable basis), dispose of it with a $.00 selling price.

I've been known to sell the asset in the prior year (after filing return), at no gain, and THEN transfer that client to current year to begin work on it.

If you use FAM, it is easy...just right click on asset and hit delete.  And make necessary general journal entries to reflect the 'abandonment'.