FADrawings

What kind of machinery?

Assuming the company buys it, then when they buy it the entry is Dr Machines Cr Cash or Payables. When the owner takes it from the company, then Dr Drawings Cr Machines. That assume that the owner takes it immediately. If he/she takes it after some years then it will have been depreciated. The entries are exactly the same as when a machine is sold (see the free lecture if you need to) but instead of Dr Cash Cr Disposal account, the entry is Dr Drawings Cr Disposal account (with the value placed on the machine when he/she takes it).