Business & farm

If all you sold was "goodwill" or a "customer list", both of which would have a zero basis, you just don't reflect any depreciation on the form 6252.  No need to create an asset for this.  Just show "0" depreciation taken if asked during the interview process.  If the interview process has an option, show the "asset" as an intangible.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.