Payee for depreciable equipment purchase

[ZSully406]

Our corporation just purchased a large piece of mfg equipment from an employee who purchased the equipment under a personal LLC  in 2015.  The LLC's status is under involuntary dissolution for not re-upping since 2021 and won't be renewed.  I have the original bill of sale from 2015 but with it being dissolved, does the payee default to the individual?  If so, does the individual claim the income as personal expense? 

[ZSully406]

final question was supposed to read:  does the employee record it as personal income (not expense).