MB-310 Manage Fixed Assets Practice Question
A fixed asset in Dynamics 365 Finance has a net book value of $10,000. The company decides to sell the asset for $12,000. Which transaction type should be used to record the sale?
⚠ Common exam trap
Watch out — candidates often confuse disposal-sale with disposal-scrap, especially when the asset is sold for more than book value; scrap would incorrectly ignore the proceeds.
Answer choices
Why each option matters
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
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Disposal - sale
When selling a fixed asset, the correct transaction type is 'Disposal - sale'. This records the proceeds, removes the asset's cost and accumulated depreciation, and posts any gain or loss to the designated accounts. The other transaction types are for different purposes: scrap for no proceeds, write down for impairment, and manual depreciation for adjusting depreciation expense.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
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Write down adjustment
Why it's wrong here
A write down adjustment is used to reduce the value of an asset due to impairment or revaluation, not to record a sale. It does not handle cash proceeds or calculate gain or loss on disposal. Using this transaction type would not properly record the sale and would leave the asset on the books.
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Disposal - sale
Why this is correct
The 'Disposal - sale' transaction type is specifically designed to record the sale of a fixed asset. It allows you to enter the sale proceeds and automatically calculates any gain or loss on disposal, posting it to the appropriate accounts. This is the correct transaction type for selling an asset for more than its net book value.
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Manual depreciation
Why it's wrong here
Manual depreciation is used to post a specific depreciation amount outside of the normal depreciation proposal. It does not dispose of the asset or record sale proceeds. This transaction type would not remove the asset from the fixed asset register and would not account for the gain on sale.
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Disposal - scrap
Why it's wrong here
The 'Disposal - scrap' transaction type is used when an asset is discarded with no proceeds. It writes off the net book value as a loss. Since the asset is being sold for $12,000, using scrap would ignore the sale proceeds and incorrectly record a loss instead of a gain. This does not match the scenario.
About these practice questions
This MB-310 question is part of Courseiva's 211-question bank — original exam-style content with full explanations and wrong-answer analysis, never real exam questions or exam dumps. Learn why practice questions differ from exam dumps →
JA
Written and reviewed by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
Last reviewed September 2026 · checked against the official Microsoft exam blueprint
This MB-310 practice question is part of Courseiva's free Microsoft certification practice question bank. Courseiva provides original exam-style practice questions with explanations, topic-based practice, mock exams, readiness tracking, and study analytics to help learners prepare for the MB-310 exam.