Scrap entry: \x0d\ debit: fixed fund \x0d\ loan: fixed assets \x0d\ residual value recovery income \x0d\ debit: bank deposit \x0d\ loan: other payables (because some institutions have to pay this part of disposal income) \x0d\ or if they don't pay. Or "special fund-repair and purchase fund" (applicable to fixed assets that can be purchased and constructed after price changes) \x0d\ According to the requirements of your region or unit type on the disposal of fixed assets, you can refer to the relevant documents of your unit to decide.