I believe the assets he received from the partnership distribution - using the original date and cost, as well as the accumulated depreciation as of 6-30. You likely have to override the Depreciation Expense for the current year to make the amount the LLC took plus your Client to equal the correct annual depreciation.

I would set up the purchased assets as purchase June 30, or July 1(or whatever) and take the regularly computed depreciation. These MIGHT not be qualified for Bonus depreciation or Sec. 179, Research that before you claim either.