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retirement of fixed assets

This query is : Resolved 

12 April 2008 oftenly fixed asset namell plant and machinery recieved back in following condition.
1.after compliting fair life
2.repiar and replacment
3.renovation
4.burnand damaged.
5.other not specified
the assets thus not in use will be accounted for on WDV IN stock or in other books of account.

12 April 2008 If the asset is not in use you will have to provide for impairment

13 April 2008 i want correct accouting treatment asin some company following treatment is being given Dr asset not in use[historical cost]
Cr asset[historical cost]
Dr accumulated depriciation
stock with resudual value
Cr asset not in use




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