How do I catergorize and enter into the checkbook?

What is the question you are asking?

When you sell a fixed asset how is that categorized in the check book - it is not income -

Example 1:
Let’s say you have a truck at $35,000
It’s accumulated amortization is at $25,000
You sell if for $15,000 cash

The JE would be:
Dr. Cash 15,000
Dr. Accumulated Amortization 25,000
Cr. Truck 35,000
Cr. Gain 5,000 (just a plug of the other 3 numbers)


Example 2:
Same as Example 1, but now you sell if for $5,000 cash

The JE would be:
Dr. Cash 5,000
Dr. Accumulated Amortization 25,000
Dr. Loss 5,000 (just a plug of the other 3 numbers)
Cr. Truck 35,000