Machines must be sold when they become old, unable to function effectively, or becoming obsolete due to the replacement of new advanced technology. One must determine the right selling price for the subject machine in order to dispose of it for the remaining scrap value. This value is derived from the deterioration of the machine’s efficiency and not being able to produce according to the expectation. In some cases, the dismantling of machines is necessary in order to be sold for specific parts. Some parts are still valuable as they can be used or replaced in other defective machines. We also call this a market value in exchange or a second-hand machine. If the machine is to be sold conditionally, the disassembled parts according to the condition and location will be sold through an intermediary offered to the purchaser.