Accounting entry for fixed asset

Many Fixed Assets are carring Value is showing Residual value for last 2 years.Now no amount can be get from that FA.that one is totally useless.Now we want to close that balance from books.Can I pass Following Entry.

Fixed asset witten off A/c                     DR                   XX(residual value)

Accumalated Depreciation A/c             DR                  XXX

        TO Fixed Assets    A/c                                                                               XXXX