...
If you are going to use the Preparation of for Fixed Assets to Asset Sale or Conservation of Fixed Assets documents and the corresponding functionality of fixed asset accounting, select the Enable Preparation of for Fixed Assets to Asset Sale and and Enable Conservation of Fixed Assets options, respectively.
...
If you need to make specific preparations to fixed assets before you can sell them, you create a Preparation for Fixed Asset Sale document which involves moving the fixed asset from the balance sheet, to to a specific GL account.
Generally, sales of fixed assets are registered by creating the following documents: Asset Management > Fixed Assets > Fixed Asset Sales. For details, refer to Fixed Asset Sales. If you used Preparation for Fixed Asset Sale, then you will be able to generate a Fixed Asset Sales document based on the Preparation to for Fixed Asset Sale document document.
At the period of sales sale, the asset's net book value is the difference between the initial cost and the accumulated depreciation.
...