Credit assets to handle remodel retirements

We are a retail company and we do not do physical inventory of the store assets. During our remodeling efforts, we need to reduce NBV based on the dollar amount of the write off, rather than retire or partially retire hundreds of specific assets. The recommendation is to create credit assets (one per category) to book the adjustment. I could use some advice on this methodology to either identify potential problems, or recommend alternatives if there is a better way to handle it.

 

In the past, we have put a credit asset on the books for the NBV of the write off.