We had an equipment lost of our rental equipment due to a theft. We received a payment from the insurance company for partial payment of the replacement cost value, they would not pay the whole claim unless we produced receipts to show we replaced all of the equipment. The owner of the company opted to not replace the equipment and just keep the initial payment. I need to adjust the loss from the Rental Inventory account as well as the Accumulated Depreciation and show the Net Loss. What is the best way to record this transaction keeping in mind that the Fixed Assets are not properly tracked and it is impossible for me to tell what the Accumulated Depreciation has been on each of these lost assets?