Do you mean how to calculate the present value of the equipment or how to calculate the depreciation once the equipment is transferred?

Equipment value = original value-depreciation amount

After transfer, equipment cleaning is transferred to cleaning: Debit: original value of fixed assets cleaning-depreciation amount.

Accumulated depreciation accrued depreciation amount

Loans: fixed assets

Cleaning expenses incurred: debit: bank deposit.

Loan: liquidation of fixed assets

Carry-forward liquidation: if there is income from liquidation, debit: liquidation of fixed assets.

Loan: non-operating income

Loss: borrowing: non-operating expenses

Loan: liquidation of fixed assets