44AB-Query on Depreciation

1. If the same is used for personal purpose, it shouldn’t have been part of BS in the first place. The correct approach would be to remove the above assets from BS. 
2. In the current year if the same is not entirely utilized for the purpose of business or profession, then as per sec 38(2) the same will be disallowed. 
3. In your case if the assets are proportionately used for personal and business purpose then it will be allowed to the extent they are used for business purpose. Otherwise, the entire amount will be disallowed. 
Please correct me if the above solution has an alternative view. 

Charge depreciation and disallow the same u/s 38(2).