fixed asset 要做 disposal

A simple issue is Cost Dr. $100 Accumulated Depreciation Cr. $40
Dr. Disposal of fixed Assets and Cr. Fixed Assets - Cost $100, being original cost transferred to disposal Account
Dr. Accumulated Depreciation and Cr. Disposal of Foxed Assets $40, being accumulated depreciation transferred.

If there is no sales proceed on disposal of this asset, the remaining balance in the disposal of Fixed Assets Account of $60 will be an expense item in the Profit and Loass Account ( Income Statement ).
If there is a sale proceed on disposal say, $20, this transaction will be Dr. Bank / Cash and Cr. Disposal of Fixed Assets Account $20. The remaining balance of Disposal Account $40 will then be an expense item in the Profit and Loass Account ( Income Statement ).