Problem: How to record a sale of a part of a fixed asset that is accounted for as a whole, but consists of several parts?
Solution: Use Fixed Asset Entry and Fixed Asset Write Off as shown.
1. Write off fixed assets completely with Fixed Assets Write Offs.
Go to Accounting > Fixed Assets or Asset Management > Fixed Assets. 
Create a Fixed Asset Write Off document.
Go to Accounting > Fixed Assets > Fixed Assets Write Off / Asset Management > Fixed Asset Documents > Fixed Asset Write Off
A write-off involves removing the asset from accounting and posting additional expense if the accumulated depreciation amount is less than the initial cost.
At the Main tab, enter general information about the Fixed Asset Write Offs.
Note that the required fields are: Correspondence, Department, Business Activity, Expense item, and Entity.
On Fixed Assets tab, specify the Fixed Asset being sold:
Check the transaction record:
See also 12.2.7. Fixed Asset Write-Offs
2. Create Inventory Receipt with the Net Book Value amount.
Go to Warehouse > Stock Tacking Documents >Inventory Receipts.
Enter the 3 components of the written-off Fixed Asset.
The Main tab provides general information on an Inventory Receipt.
The required fields on this tab are Warehouse and Entity.
At Inventory tab, create and add new items.
Fill in the columns Quantity, Price, Amount.
Check the transaction record:
See also 5.3.2. Inventory Receipts
3. Create Fixed Assets in parts.
Go to Accounting > Fixed Assets > Fixed Assets / Asset Management > Master Data > Fixed Assets
Create new Fixed Assets and take them into account.
Fill in the fields Description, Type, and Class.
See also 12.1.1.1. Adding a Fixed Asset
Create Fixed Asset Entries for newly created Fixed Assets.
On Main tab, enter information about an inventory item that should be accepted as Fixed Asset.
See also 12.2.1. Fixed Asset Entries
Repeat the same for the rest parts.
Generate Trial Balance to check Fixed Assets Entries:
4. Sell that particular part to have the correct sales Profit or Loss.
Create a Fixed Asset Sales document.
Go to Accounting > Fixed Asset Documents > Fixed Asset Sale / Asset Management > Fixed Assets Documents > Fixed Asset Sale
On Main tab, enter general information about the sale of fixed asset: Company, Contract and Entity.
On Fixed Assets tab, specify the Fixed Asset being sold:
See also 12.2.5. Fixed Asset Sales
Check the record:
Generate a Trial Balance to see the result of the sale:
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# disposal fix assets sale in parts