As Apple’s acquisition of Beats Electronics and Beats Music nears completion this financial quarter, the Cupertino and Santa Monica, California-based companies have begun work on transitioning select employees and technology resources from Beats to Apple, according to sources briefed on the transition. Beats’ support, finance and HR departments are said to have already been largely dismantled, with some workers being laid off in the past few weeks. As for Beats’ top executive brass, both co-founders Jimmy Iovine and Dr. Dre have committed to working at Apple in some capacity for the foreseeable future. A source now says that both Trent Reznor and Ian Rogers will join Apple.