Lets say I decide to donate a machine at the end of the financial year, after it has been fully depreciated (Cost 100 000; Accumulated depreciation 100 000). I understand the journal entries regarding the disposal, i.e. the machinery account will be credited with 100 000, and the accumulated depreciation account will be debited with 100 000 . What I want to know is, how would we disclose this information in the PPE Note? If we say disposal at cost of 100 000, then where does the accumulated depreciation fit into the note? I think I am confused because I am used to disposals of assets where there is a carrying amount to dispose of, in this case the carrying amount is zero because the asset is fully depreciated with no residual value, and surely we cannot disclose a disposal of zero? Any input will be very appreciated.