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Asset retirement accounting entries

edited Aug 4, 2021 6:20AM in Assets 3 comments

Summary

Retirement Gain or Loss accounts not showing on the correct side

Content

Hi everyone, 

I have a query re the accounting entry for asset retirements. This is a sample entry from the Oracle Assets docs:

 

DR Accumulated Depreciation
DR Proceeds of Sale Clearing
DR Cost of Removal GAIN
DR Revaluation Reserve
DR NBV Retired GAIN

CR Asset Cost
CR Proceeds of Sale GAIN
CR Cost of Removal Clearing
CR Revaluation Reserve Retired GAIN

Is there anyone here who could help me understand why the Cost of Removal Gain and NBV Retired Gain in this particular entry is on the debit side? It would have made sense if it was a loss. But these lines are showing as gain.

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