Great follow-up question!
To address the question, I first have to make the assumption that you are the sole shareowner of the S-Corporation, or that you own at least 80% of the corporation. The information below is based upon that being true - if it is NOT true (i.e. you own less than 80% of the corporation), then there would be a different answer.
So, assuming you do own at least 80% of the new S corporation, generally speaking the transfer of assets from your sole proprietorship to the S Corp would qualify for a "Section 351 transfer", meaning there you would NOT recognize a gain or loss, and the assets transfer to the S Corp at your adjusted basis. The S Corp would simply continue with the holding period and depreciation method you had when you were a sole proprietorship. For example, if you had a desk that you purchased in 2022 for your business, you would have started depreciating in 2022, based on the actual cost of the desk. When you transferred this asset to the S Corporation, you would transfer the same cost, the same date placed in service, and indicate the amount of accumulated depreciation for the amount of depreciation deductions you took on that desk when it was part of your sole proprietorship business. There are some special rules to this treatment if there are other factors to consider, such as if the Fair Market Value of the assets was less than your adjusted basis, or if there was a transfer of liabilities, etc., but if this was just the creation of the S Corp and you transferring the assets to the S Corp, those special situations may not apply.
It's important to note that you have to transfer the assets to your new S Corp legally. In terms of desks and computers those are fairly straight forward, however, if you are speaking of assets such as a vehicle or a building that is registered/titled to you as an individual, you would have to go through the process of legally transferring title to the S Corporation for them to become assets of the Corp.
I hope that helps answer your follow up questions!
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