accounting/finance

how to handle depreciation

1. Record 14,564.00 in depreciation for 2015

2. Debit Accumulated Depreciation for 10, 564 on the sale
transaction...netting a 4,000.00 increase in Accumulated Depreciation for
2015.

3. Record the gain on the transaction as net of the selling price (not
everyone has the same sale proceeds) and the book value of the equipmnt,

which is (50,000 - 10,564).