Account type for retirement

Summary:

Hi

While we are doing retirement, we are getting below accounting

Proceed of sale Clearing Debit

Proceed of Sale Credit

Cost of Removal Debit

Cost of removal Clearing Credit

As per my understanding, Proceeds of clearing will be knocked off during the creation of AR invoices (as revenue ) and the Cost of removal Clearing will be knocked off during AP invoice creations ( as an expense). Ideally, the amount on these 2 accounts should be 0.

The net of NBV,Proceed of Sale,Cost of removal will determine gain or Loss .

However my question is what should be account type of Proceed of Sale Clearing, Proceed Of sale (Revenue???),Cost of Removal,Cost of Removal Clearing?