會計問題: Double entry for disposal of fixed assets

An account - Fixed Assets Written-off is to be created to highlight this issue.
You should transfer the cost, the accumulated depreciation of it to this account even though the balance is zero. Moreover, if the company is a limited company, this 'write-off' with details has to be approved by the Board of Directors and recorded in the minutes of the meeting.

例如你的固定資產原值hkd100, 已fully depreciated, 即是accumulated depreciation 亦是hkd100

Dr. Accumulated depreciation-HKD100
Cr. Fixed asset - cost HKD100