Sale of used equipment

Restaurant sold a used piece of equipment in 2021 because of all the shutdowns.
HST registrant - charged HST on sale

Purchased equip in 2019 - $3,000.00 + HST = $3,390.00
UCC opening in 2021 was $1680.00

Equipment sold April 1st, 2021 for $1,000.00 + HST = $1,130.00
JEs for sale:

Depreciate till date of sale (April 1st, 2021):
$1,680.00 (Opening UCC 2021) x 3/12 (Jan – March) x 20% (CCA rate) = $84.00
DT Deprec. exp. $84.00
CT Acc. amort. $84.00

Sale
DT Bank $1,130.00
DT Acc. Deprec. $1,404.00
DT Loss $596.00
CT HST $130.00
CT Equipment $3,000.00

Is this how others would record the sale?

Was it the only item in its CCA Class?

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I never consider current year depreciation or CCA.

It was hardly the only piece of equipment in its class, but does that really matter? It seems to me any time my customers sell a piece of equipment, the accountants want all relevant information so they can determine any gain/loss.

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You are conflating “depreciation” and “CCA”
This of course should not be.

Highlight this item for review by the year-end accountant.

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@joe.justjoe1 Who are you referring to when you say “you”?

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Am I imagining things, or did the forum used to indicate who one was replying to?

As I type this one, it says at the top (arrow to) obhorst.

My previous post does not (now anyway) seem to indicate who I was replying to… (which was the OP).

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If you hit the Reply button beside the previous post, it does refer to that post. If you select the bottom reply, it does not say who you are replying to. That is why I prefer to refer to the poster @joe.justjoe1 when i am replying specifically to that post. If I am replying to the original post, I don’t bother.

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@gaywise no it is not the only item in the CCA class, why do you ask?
@obhorst why is it that you don’t consider current year depreciation expense?