أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Either depreciate it to zero, or write off in case of damage or loss, thus reducing your assets, whch should be matched by reduction of your liabilities and equity.
Any Equipment for disposal should have an approved documents by the concered personnel / managers and accounts to writing it off.