Reading your web link to thebalancesmb.com, in transferring a fully depreciated furniture item from the schedule C to the S-Corp, I would dispose of it listing the day before the S-Corp began.  Then I would enter the asset into the S-Corp with a value of 0, with the date in service being the date the S-Corp began.  For each asset disposed, the price would be the lower of FMV or Cost - total depreciation.  Am I right?

The S-Corp has 3 shareholders.