PPE Disposal

Hello Sir,

If revalued asset is disposed than we say that revaluation is realized and we transfer it to retained earnings. Now question is, let’s say we’ve got an asset of $100 and accumulated dep’n of $10, and we revalued it to $120, so revaluation is $30. Assume, we sold it right after revaluation for the same amount – $120, then it is fair to say that $30 is realized, but what if we sold it for less, let’s say $110, then $20 is realized and we transfer only 20 to retained earnings? And if yes, what we do with remaining $10 of revaluation reserve in regard of the asset which is sold?

Thanks.