This would be hard to answer without seeing the records.  Were there any improvements to this trailer?  You should see an improvements asset acct.

You are correct, you should not depreciate more than the value.  Maybe your 2nd CPA can shine a light as to why he/she made these entries?

Resolution for 'asset acct issue: 'Negative balance on asset' available: Yes.

The asset acct issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the asset acct issue yourself by looking for a resolution described in the article. If it is a complex asset acct issue or you are unable to solve the issue, you may contact us by clicking here or by using other asset acct support options.

For more information about resolving issues related to asset acct in Quickbooks/QBO or to get support for the issue 'Negative balance on asset', click the link below: