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alright hey there students so in this video today Im gonna go over property disposition what does that mean its when you dispose of a property now you can dispose of it either by just getting rid of it or selling it so as you see here disposing of property now when you dispose that property usually you do it you remove it from the books due to obsolescence what does that mean well that means that that property has become obsolete now technology may have advanced so you need to upgrade it or you just need to get rid of it get it off the books so it becomes obsolete to see you need to dispose of it you must take everything up thats associated with that property right like a piece of equipment take it off the books remove it one get rid of accumulated depreciation to get rid of the cost of the asset and three record a gain or a loss when you get rid of it so let me show you what I mean here so let me show you a little example here lets say you go to dispose of a property its a piece