Yes. On your 2025 return, you will enter the purchase date as 2024 and your put to use date as 2025.
In general that is correct. However, when you have assets that are depreciated, the put in use date is the date that you use instead of the purchase date. If you bought items that are not assets, like say paper and pens, you would deduct them in the year you purchased them.
It is similar to someone who has a house they turn into a rental property. If they lived in the house for 5 years and paid $200,000 in 2019, then in 2024 they started renting it out, they would use the $200,000 cost basis on their 2024 return as the price even though they did not pay that in 2024.
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