Expenses incurred to sale PPE

Since it's lower of carrying amount or NRV, carrying amount cannot be credited. Those expenses can be included in selling expenses head. If it's NRV, selling price minus expenses to dispose. 

Dr. Asset

Cr. Dismantling provision

When dismantling occurs

Dr. Dismantling provision

Cr. Asset

And assets and liabilities will reduce by the same amount. Then

Dr. Dismantling expense

Cr. Bank

And finally

Dr. Bank

Cr. Gain on sale 

Cr. Asset

Or you can probably treat it in a different way as well. I forgot how to handle the provisions. Because in the above step, the carrying amount holds the liability which might not be the real transaction cost. 

Will check examples and get back. 

Ok there is no big treatment for this

Dr asset Cr provision

and reverse the provision

Dr asset Cr provision 

to calculate the carrying amount of the asset held for sale. This won't be necessary in your case because you ust recognised it and ready to sell it. Stop depreciation and sell it. What ever expenses related to it are expensed like mentioned previously. 

The nature of Asset Disposal Account is Nominal- This account is opened at the time of sale of an asset and the profit/ loss on sale is transferred to the Profit and Loss a/c. Hence, it calculates the profit and loss on sale of assets. Thus, it is a Nominal Account.

So yes and it's a book and not final account. You can transfer it. By disposal expenses on the credit side of the ledger and To bank on the debit side of the ledger. 

If you create a disposal account, you have reconcile between three accounts like in the attached photo. That's reconciliation because all accounts involved in a transaction must have a dual aspect. There could be other simple methods but I'm not aware of it. Ok couldn't upload from mobile

Disposal account Dr balance (CR. Bank) CR. Balance (Dr. Disposal expenses)

Bank account Dr balance (CR expenses) CR balance (Dr. Disposal)

Expenses account Dr balance (Cr. Bank) CR balance (Dr. Disposal) 

This happens during reconciliation because you added a expenses to disposal which involves two other accounts