What does fixed assets’ disposal mean?

The fixed assets’ disposal is defined as the removal of a fixed asset from the assets of a company. The disposal of a fixed asset is an extraordinary transaction, that is to say an unusual one. The disposal price is therefore an exceptional product.
From a business standpoint, a fixed assets’ disposal then involves studying the extent of the changes in the company's assets. But it is also asking that the impact of this sale on the company's accounts be taken into account. From an accounting standpoint, the disposal of fixed assets, therefore, takes place in three stages:


  • the withdrawal of assets,
  • the collection of the amount,
  • the taking into account the asset gain or loss.
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