company purchase, converting their assets for US Corp and tax books

We have purchased another company and need to convert 42,000+ assets to our books. The tax books need to reflect the original purchase cost, however, our US Corp (standard) book needs to depreciate the remaining NBV over the useful life. Is there a way to capitalize assets for standard book in one manner and not copy these to the tax books and then create assets in the tax books with a different cost.

IE, asset original cost of $500 with a NBV (as of comany purchase) of $300. We want to depreciate $300 over 3 years however, tax books want to show the cost as $500.