This is a demo on SAP S4HANA 2021 for the process of fixed assets Sale, also called Retirement or Scrapping with revenue. This publication explains how the federal tax laws apply to farming.Use this publication as a guide to figure your taxes and complete your farm tax return. ABAON is used when you are retiring an asset and also entering a revenue. This is used when there is no customer involved. Because an asset sale is not a typical transaction for most businesses, the isolated or occasional sale exemption may apply. With following step: Retired old Assets with T-code (ABAON- ASSETS SALE WITHOUT CUSTOMER) 2. Use a Business Bill of Sale to set out the terms for the sale of a business and transfer the ownership and all assets to the buyer.