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November 10, 2023
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A vehicle used 100% in my business, single LLC, was a total loss. How do I record the insurance payout to the notes payable and the loss of the asset ? Are journal entries needed?

  • November 10, 2023
  • 1 reply
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Best answer by Rainflurry

@longarmer 

 

A journal entry is generally the easiest way to record it.  To make the entry, you need to know how much depreciation was taken on the vehicle (accumulated depreciation).  You may have either a gain or loss on the asset disposal.  Here is the journal entry:

 

 DebitCredit
Bank Account (if cash received beyond loan payoff)XXX 
Accumulated Depreciation (to close)XXX 
Loan payable (insurance payoff - to close)XXX 
     Vehicle Fixed Asset (original cost - to close) XXX
     Gain/Loss on Disposal of Asset (to balance journal entry - loss if debit balances, gain if credit balances)  

 

1 reply

Rainflurry
November 10, 2023

@longarmer 

 

A journal entry is generally the easiest way to record it.  To make the entry, you need to know how much depreciation was taken on the vehicle (accumulated depreciation).  You may have either a gain or loss on the asset disposal.  Here is the journal entry:

 

 DebitCredit
Bank Account (if cash received beyond loan payoff)XXX 
Accumulated Depreciation (to close)XXX 
Loan payable (insurance payoff - to close)XXX 
     Vehicle Fixed Asset (original cost - to close) XXX
     Gain/Loss on Disposal of Asset (to balance journal entry - loss if debit balances, gain if credit balances)  

 

longarmerAuthor
November 10, 2023

TY:) Still a little new with journal entries, but these look pretty straight forward.... except the accumulated depreciation. Will that have been used in the insurance calculation of payout maybe? 

Rainflurry
November 13, 2023

@longarmer 

 

Accumulated depreciation (AD) does not factor into the insurance payout.  If you don't have that, you will need to get it from your CPA/tax accountant.