1, the original value of fixed assets for 100000, you wrote 10000
2, residuals recycling value of 10000, did not say that the sale of residuals, with bank deposits is a bit abrupt.
3, the first step of the original value of fixed assets and accumulated depreciation are transferred to the cleanup, do debit
The second step of the residual material recovery credited to the cleanup account, to this step of the fixed assets cleanup account balance is debit 70,000
Cleanup account is temporary in order to summarize the income and expenditure in the process of cleaning up, and its cleanup after the completion of the balance should be transferred away,
Now its The balance is debit 70,000, which means that this is a loss of assets, in order to transfer the balance, so you need to credit the fixed asset cleanup account, because it is a loss, so debit non-operating expenditures