搬新公司如何disposal of fixed asset!

首先你要搵返嗰$350k F&F 既accumulation depreciation (e.g $xx)

B/S - Balance sheet
P/L - Profit and loss

Dr. Accumulation depreciation (B/S, 累積折舊) $xx

Dr. Bank/ Cash (B/S, 如dispose F&F有錢收,咁就入呢條數)

Dr. Loss on disposal of fixed assets (P/L) /or Cr. Gain on disposal of fixed assets (P/L) - balancing figure (視乎Gain or Loss 去決定Dr. or Cr.)

Cr. F&F - cost (B/S) $350k

If the company is just moved to a new address, you have to trace when the 'old F & F were purchased and its total costs ( $350,000) and its accumulated depreciation up to date ( $ D ). The old F & F could then be written off by Dr. Furniture & Fixtures Written Off $ ( 350,000 - D ) and Dr. Provision for Depreciation - F & F $ D Cr. Furniture & Fixtures $350,000.
The F & F Written Off will then be stated as an expense in the P/L.