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It's been a while, but I don't know of any accounting requirement to keep
assets around until they're fully depreciated.  Upon disposal, the carrying
cost is compared to any amount received in exchange for the asset and the
difference is a gain or loss on disposal.  Charitable contributions are more
complex, of course. 

Donald R. Fisher, III
Project Manager
Roomstore Furniture Company
(804) 784-7600 extension 2124
DFisher@xxxxxxxxxxxxx

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But was it fully depreciated ? If not it would still be on the books as an
asset. That's the problem we ran into and had to get rid of ours by a
certain date...
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