If it is a tangible asset, such as machinery, you don't. Whatever value remains is the property of the business at closing and sold at a profit, loss, or wash to an outside entity or owner. 

For example, you depreciated a file cabinet but it has remaining value of $100. You either sell it for $150 and the business includes the gain of $50 before closing the books, sell it for $50 (no related parties) and claim the loss, or you figure it is worth $100 and transfer it to yourself at no gain and no loss. 

For an intangible asset, such as a franchise fee you can claim the remaining value. It can be done a couple different ways. You could sell the original asset as a wash in 2017. Then enter the remaining value as an expense with a description of "Intangible asset depletion". You could also enter the remaining value as a new asset with a 1 year depreciation for 2017. Because it is franchise fee, it is treated differently than a tangible asset and can be captured upon the business closing.

[Edited 02.27.2018 | 11:19AM]