The retirement is always posted at the level of the individual material. This is a demo on SAP S4HANA 2021 for the process of fixed assets Sale, also called Retirement or Scrapping with revenue.To create a new asset, navigate to Accounting → Financial Accounting → Fixed Assets → Asset → Create → Asset or use Transaction code AS01. The transaction code is f 92 and give the transaction details over here reference sales and give the account. Sale of property used in a trade or business. If you buy or acquire a business, or the stock of goods of a business, you are a successor.