會計問題 ~ sell fixed assets

做disposal有四個步驟, 分別是:
1. 紀錄售出固定資產的cost
Dr: Disposal of Fixed Assets
Cr: Fixed assets (入cost of purchase+plus capital expenditure, 即$20,500)
2. 將disposal的累績折舊放入disposal
Dr: accumulated depreciation
Cr: Disposal of Fixed Assets
(因為159492.52係所有資產的累績折舊, 所以這裡要入的金額會比159492.52少. 因為你沒有提供關於disposal的購買日期, financial year end, 折舊計算方法, useful life等資料, 所以累積折舊請你自己計.)
3. 紀錄收錢
Dr: Cash/Bank
Cr: Disposal of Fixed Assets (入你收到幾多$)
4. P/L of disposal
如果Cash received>NBV of disposal=Profit
dr: Disposal of Fixed Assets
cr: Profit and Loss account (Cash rec'd-NBV of disposal)
如果Cash received<NBV of disposal=Loss
Dr: Profit and Loss account (Cash rec'd-NBV of disposal)
cr: Disposal of Fixed Assets

你的問題不夠清楚，
請問&quot;現在sell 出一部份 $20500&quot;是甚麼意思？
是$413,062.41其中的$20,500被sell了，還是sell後獲得$20,500？

you sold which part ar? if no relevant cost and acc depn, it is not possible to make correct JV.