Yes you use the total in the fixed asset account for the value to clear that account. ie if a building fixed asset account has the value of 150,000 the journal entry would be

debit gain loss 150K
credit fixed asset building 150K

Yes each fixed asset account that was sold, and each […]

Resolution for 'clarification issue: 'Recording the sale of a property – clarification (Rustler)' available: Yes.

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