To move the assets from Job Related Expenses to his business you show the asset as sold for the amount that has not been depreciated. Then there is no gain or loss on the asset. For example you have a computer you paid $2,000 and took depreciation of $750. Now the value of the computer is $1,250 ($2,000-$750=$1,250). The purchase price is $1,250 resulting in no gain or loss on the computer.
Now you add the computer to his business at the cost of $1,250.
Then you add the asset to his business at the same amount you showed it sold for as a job related expense. Now you can depreciate the assets as part of his business.
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