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[Music] hey guys welcome back to our channel accounts guru cool learn accounting online so today we are here with a new video in which we are going to discuss about fixed assets how to record the disposal of assays so if you want to do the disposal of assays then how we have to do the accounting entry for that how the loss profit gst on sale of assets is going to be impact into the accounting entry that we are going to discuss into in this video so now when we do the sale of assets so in that transactions uh there are n number of activities involving to that we have to do the reversal of accumulated depreciations and we have to uh through the analysis based on the wdb thats a regent on value and we need to identify that either we generated the profit on that sale or loss on that sale so based on that how the accounting entry is going to be into the systems thats we are going to discuss in this video and we are going to take the one practical example for that and well do the account