If I'm still in business, but did no work and received no income, then could I claim the depreciation?  (P.S.  This is now a rhetorical question because I have already gone back and converted the equipment to 100% personal use, so now there is no equipment to depreciate.)

In other words, if I'm a freelancer and received no assignments over the year, could I still deduct equipment depreciation?

No.

Thanks