Fixed assets can include machinery, electronics etc. Here is a good link from IRAS showing more examples of what qualifies under fixed assets.
Here are some information on Fixed assets disposal.
When a fixed asset is sold or written off, you need to calculate balancing allowance (BA) or balancing charge (BC) if capital allowance has been claimed for the asset previously. BA is tax deductible whereas BC is taxable income.
Have more questions regarding Fix assets disposal? Feel free to ask below!