do you still use the fully depreciated assets? because if that is the case you need to adjust your estimate on depreciation.. (atleast, that is how we do in theory) but dont worry becuase its not retrospective.

if you are not using it anymore and your company's planning to sell it or whatever, the same common entry.. credit the asset account.

for partially depreciated assets.. its the same. im kind of confused by what you meant by "i want to bring forward to current year" because if you decided to computerized your acctg. system, that doesnt mean you have to modify your acctg. system too unless the management plans to do it. can you please elaborate futher..

the value of the partially depreciated fixed assets is called carrying amount

book value (original cost) - accumulated deprecition(from 2005 to 2006) = carrying amount

but if you are to get the exact value as of this july, accumulated depreciation is from 2005 to july 2007*

*divide your annual depreciation to 2.

hope that helps :)