USA Fixed Asset Trade- in for an Operating Lease

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A fully depreciated fixed asset is receiving a trade in allowance on a new operating lease. The trade in allowance reduces the amount of the lease payments.

The disposal of the fixed asset debits accumulated depreciation, credits the asset, debits cash for the trade-in allowance, and credits the gain on disposal. Although there is a gain on the disposal, there is no cash actually received.

How do I correct the debit posting to cash?
Credit cash and debit a prepaid, and later recognize/amortize the prepaid over the life of the lease?
 

kirby

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DR Trade in allowance receivable
CR Cash
 

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