What journal entry do I enter to record a vehicle that was totaled in an accident and the insurance refund for said vehicle?

There would be a number of entries if the vehicle value is on the books and is being depreciated. But if it is after the depreciation period, isn't the insurance payment just as if you sold the vehicle? So wouldn't you just put it under misc. income? I have an account called "accountant attention-income" and another one for expenses. I just put those questionable transactions under those accounts as a place holder, and will discuss it with my accountant at tax time.