Accounts used on Gross Disposal Calculation Method

knm

Hi,

I'm trying to understand the use of the "Gross" Disposal Calculation Method, and I have understood how the accounts will be used, but I'm not sure what kind of account number to assign on the following account types.

Book Val. Acc. on Disp. (Gain) Book Val. Acc. on Disp. (Loss) Sales Acc. on Disp. (Gain) Sales Acc. on Disp. (Loss)

Would I be assigning "Income Statement (IS)" account? Or "Balance Sheet (BS)" account.
I feel that I should be assigning BS to "Book Val. on Disp", and IS to "Sales Acc. on Disp.", but please correct me if I'm mistaken.

Thank you so much in advance!

Kenji