I have fixed assets created and used the FA Cost account (a sub account of the FA) as the "Fixed Asset Account". I've filled out the info for the fixed asset (desc, date of purchase, cost, etc). I've recently sold several of my assets and did so using an invoice to a customer. Received the payment and made the deposit. Now, I am creating the GJ entries to remove the asset from my records and book the Gain/Loss, taking in consideration of any depreciation. But, I realized that the invoice added an entry to my FA Cost account for the sales price. So, when creating my GJ entry, should I credit the FA Cost account for the actual cost - the sales price?