Sales Account: GL income/revenue account you wish the revenue from the disposal of the asset to be recorded at the time of sale.
Asset Account: GL asset account that will hold the purchase value of the fixed asset.
Depreciation cost account: GL expense account for depreciation expense to be debited/recorded each time depreciation is run.
Depreciation/Disposal Account: GL contra-asset account for the accumulated depreciation to credited/recorded each time depreciation is run.

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Fixed Asset Category