Disposal of fixed asset

[Axel Essbaum]

I'm trying to understand how to handle disposal of a fixed asset in Gnucash.

Different sources online appear to have different methods for disposing of a fixed asset.  Do I need to use an "Asset Disposal" account?  Should "Asset Disposal" be an Asset account?  Or an Equity account?  Or….?  Several sources online refer to using my "Profit and Loss account".  What account is that in Gnucash?

Details:

I have an old laptop for my business.  It was purchased for $800 on 1.1.2009.  Its value today (after depreciation) is $161.  I just sold it for $200.  I understand I have $39 of profit but I really have no idea how to record it.  Is the $200 considered income?  Like, should it come from a "Sale of assets" income account?

Thanks for any help!

- Axel

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Axel Essbaum
axel at essbaum.com