Depreciable Asset Destroyed

If you don't already have an Income account named Gain/Loss on Disposal of Assets or something similar, create one. Then create a General Journal entry where you debit that account for the undepreciated value of the asset and credit the asset account for the same amount. Depending on your facts, you may get a capital or other deductible loss for this item for tax pursposes but your accountant will need to make that call.

message below means for the REMAINING undepreciated value (i.e., if asset cost 100 and you've already taken $75 of depreciation, the write-off amount is $25)

I believe all the textbooks say that you should credit the asset account for the original cost and debit the accumulated depreciation account for the amount attributable to the asset.

Technically you're absolutely correct. The point is to get to zero and in QB, the main asset account already shows the net remaining book value. Either approach gets you to the right answer. In other general ledger software where the accum depr is not a subaccount of the asset account, the distinction you're making makes a difference.

You are assuming that OP has made accum deprec a subaccount. I didn't read that, so did not make that assumption.

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