Section: INTRODUCTION | ACCOUNTING FOR DISPOSAL OF NON-CURRENT ASSETS (DAT POLISAS 2024)

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Select section INTRODUCTION
Disposal of non current assets refers to the process of removing or selling assets that are no longer needed or useful to a business. This can include such as equipment, vehicles, buildings and etc. When a non-current asset is disposed of, depreciation will be calculated up to this date based on useful life and the depreciation method chosen (straight line, reducing balance, etc.).
Essentially, the accounting for the disposal of a non-current asset consists of the following steps:
i. Update accumulated depreciation on the assets
ii. Calculate gain or loss on the disposal
iii. Record the disposal
iv. Presentation on Financial Statement
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Course Level Intermediate
Duration 7 weeks
Certificate Yes
Language English
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INTRODUCTION

INTRODUCTION

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February 2026

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