How would you account for the following scenario:

2006: purchase a piece of office equipment for $45,000

This piece of equipment has a useful life of 7 years and no salvage value, and 150% diminishing balance depreciation is used.

In 2009, the equipment has a market value of $25,000.

In 2010, the equipment could be sold for $10,000. However, the company decide to keep the equipment as it may become useful again in the future.