Dear,
First, close all the open notifications and Maintenance orders.If cost is available do settle the orders and do business closure.
Then dismantle the equipment from functional location.
If you want to sale the asset(Equipment) directly to a Customer. Use transaction F-92.
If you want to scrap the asset(Equipment) and then want to do scrap sales use transaction ABAVN.
For step by step procedure of these two transactions kindly check my blog.
Regards,
Pardhu
