1. I have posted the depreciation until December 2021. How to record my new asset?

Answer:
A) Method 1 :
Maintain the Asset Item as below:

1. Key in the Cost as Net Book Value (as at 31/12/2021).
2. Acquire Date, eg. 01/01/2022
3. Useful life = Balance of useful life to be depreciate
4. Start Process Depreciation from 01/01/2022

OR

B) Method 2:
Maintain the Asset Item as below:

1. Key in the Cost as Original Cost
2. Acquire Date set as Original Purchase Date
3. Useful life = Full useful life
4. Process Depreciation until 31/12/2021.
5. Tick Cancelled to the Journal posted from Step 4