statement of comprehensive income

trial balance: Revenue $300 000 Cr side (i) Cost of sales $204 500 Dr side Notes : (i) - On October 2007 an item of plant was disposed of for $2.5 million cash . The proceeds have been treated as sales revenue by Candel . The plant is still included in the above trial balance figures at its cost of $8 million and accumulated depreciation of $4 million (to the date of disposal) Why can not recognise Plant as part of the Revenue sales since the proceeds have been treated as sales revenue by Candel ? As we have to deduct from revenue on statement comprehensive income ( Revenue $300 000 - $2500) = $297 500.