When a business enterprise disposes of fixed assets after the full depreciation period, there are three key points to be aware of. First, if the proceeds from the sale of scrap materials are less than the residual value, the shortfall should be recorded as a loss. Second, if the proceeds exceed the residual value, the excess should be recognized as income. Third, although there is no need to report to the tax bureau, if a loss is to be recognized, supporting documentation should be provided.