Gain / loss on disposal

The difference between what you got for a fixed asset and its net book value. Gain is other income; loss is other expense.

In Solo Superstars

Computed for you at disposal time. Shows below operating expenses on the Income statement so it does not look like a change in the core business.

Example

Proceeds 1,600 − book value 1,440 = gain 160. Proceeds 0 on a laptop with 300 book value = loss 300.

Codes shown are the defaults a new workspace starts with. Yours may be renamed or renumbered — check Accounting › Chart of accounts. See the full default chart.

Also called

  • gain on sale
  • loss on sale

Related

  • Disposal — Selling, scrapping or giving away a fixed asset. Removes its cost and accumulated depreciation and books any gain or loss.
  • 4950 Gain on Disposal of Assets — Income recognized when you sell or scrap a fixed asset for more than its net book value.
  • 6950 Loss on Disposal of Assets — The loss recognized when you sell or scrap a fixed asset for less than its net book value.
  • Other income / expense — Money earned or spent outside normal operations: bank interest earned, interest paid, penalties, reconciliation discrepancies.

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