第166号科目固定资产清理一、本科目核算企业因出售、报废和毁损等原因转入清理的固定资产净值及其在清理过程中所发生的清理费用和清理收入。二、出售、报废和毁损的固定资产转入清理时,应按固定资产净值,借记本科目,按已提折旧,借记“累计折旧”科目,按固定资产原价,贷记“固定资产”科目。清理过程中发生的费用,借记本科目,贷记“银行存款”等科目;收回出售固定资产的价款、残料价值 166th subjects fixed assets clean A, the subjects accounted for enterprise accounting for sales, scrapping and damage and other reasons into the net value of fixed assets and clean-up costs incurred in the clean-up process and clean-up revenue. Second, the sale, scrapped and destroyed fixed assets into the clean-up should be net fixed assets, debit this account, according to the depreciation, debit “accumulated depreciation” subjects, according to the original price of fixed assets, credit “fixed assets” subject. Clearance costs, debit the subject, credit “bank deposits” and other subjects; to recover the price of fixed assets for sale, the residual value