When you use the Dep Improvement it only updates value of the original item will not create as a separate asset item that can be sold later separately. Since this was done back in 2010 have both asset items been fully depreciated? If so, then this sale is a complete gain on sale of fixed Assets. After selecting the correct Purchaser, date and description, I would simply click the Other Sales and Expense reductions button. Enter the dollar amount received for the asset sale. Highlight the revenue account called Grain on Sale of Fixed Assets and click OK. Enter the correct deposit information and OK. Record and Done. If there is a balance left that is still on books, please let me know.