Asset Accounting for Retirement

I am retiring an asset due to sell of the asset i am running

calculate Gain/Loss program but no accounting entries is

generating i.e, i cannot view any accounting in the financial

information window for that Gain/Loss program.

The second thing is that when i am retiring the asset due to

selling then i am going to raise an AR invoice my qustion is

that how Oracle handle this process? does any automatic invoice

is raised in AR when we are retiring any Asset due to sell if

not should we require to raise any manual invoice in AR? if so