Accounting problem????

1) 公司Assets 有Office equipment, Decoration and Land & Building, 但Land & Building 賣出, 這樣Decoration 和Office Equipment是否也要報消? or Decoration 是不可以報消祇可以做Depn? 而Office Equipment要看是否連land & building 一起賣出??? Land & Building 賣出是capital gain 已經不必交稅, 不必報消decoration 和office equipment 來增加Expenses???

2) 公司買了一架車, 車價$200,000, trade in $50,000 (是director私人車), 當book 車的價值是$200,000 or $150,000? 如果trade in 了$50,000是公司車Double Entry 是 Dr. New Motor Car $200,000 Dr. Prov for Depn Cr. Old Motor Car , Cr. Bank (paid amount) Difference 入Disposal of fixed asset???