In AO90 the following should be a Balance Sheet Account

Acquisition:Acquis. and production costs

Acquisition: down payments
Contra account: Acquisition value
Down-payments clearing account
Acquisition from affiliated company
Revaluation acquis. and production costs
The follwing should be a Profit and Loss Account:
Loss made on asset retirement w/o reven.
Clearing acct. revenue from asset sale
Gain from asset sale
Loss from asset sale
Clear.revenue sale to affil.company
Revenue frm post-capitaliz:
Offsetting account: Revaluation APC