Step 1.   Make sure that both Assets have the same Last Transaction Date

Step 2.   Record the Last Valuation, Accumulated Capital Works and Accumulated Depreciation of one of the Assets (A) before Disposing of it. See Disposals and Partial Disposals for more details

Step 3.   Move any Actions and Defects of Asset A to Asset B then create an Action to Dispose of Asset A

Step 4.   Complete the Disposal Action and use the Last Valuation Date as the Completion Date. Make a note in the Action Completion about the purpose of the Disposal

Step 5.   Make a Journal Adjustment on Asset B using the values recorded in point 1, with a note on the Journal giving the reason for the adjustment.  The notes should refer to Asset A by its description and its AssetID

Step 6.   Make any necessary adjustments to the Attributes of Asset B e.g. Dimensions