Manual Posting of Intercompany Asset Transfer/Retirement 
Determine the company receiving the asset.
If you want to post the asset against a customer account, make sure that the ID of the partner company is entered in the customer master record.
Determine the retirement costs and the amount of gain on the sale, if any.
Post the asset retirement using transaction type 220/230 (retirement of prior-year acquisitions without/with revenue), or 270/275 (retirement of current-year acquisitions without/with revenue). For more information, refer to Asset Retirement .