Depreciating an asset in two consecutive entities?

[amend20201]

A car is the only depreciable asset in the business. The business produced no income and ($11k) in current year losses, of which depreciation was only $188.

In other words, depreciating the asset does provide not appear to provide any benefit, nor is it expected to.

Would electing to take depreciation on the car today - in an entity that I will soon close - disqualify its eligibility for depreciating it later in a new entity?

[Anonymous_]

No. The basis for depreciation would change, however.