Debit: the net value of fixed assets is cleared.

Accumulated depreciation has been accrued (including this month's depreciation)

Loan: Original value of fixed assets: 286,587

2. Income from house sale and liquidation

Debit: Bank deposit 860060

Loan: fixed assets liquidation 860060

3. Taxable amount

Debit: liquidation of fixed assets

Loan: tax payable/business tax 860060*5%

Taxes payable/urban construction tax 860060*5%*5%

Taxes payable/education surcharge 860060*5%*3%

Taxes payable/local education surcharge 860060*5%*2%

Tax payable/water conservancy fund 860060* seven ten thousandths

Borrow: business tax and surcharges

Loan: Taxes payable/land value-added tax.

Step 4 Carry-over income

Debit: fixed assets liquidation 860060- net value of fixed assets-tax (excluding land value-added tax)

Loan: other business income. Real estate sales are included in other business income.