This question is aimed at those with Ltd companies in particular. The way I see it a domain name is an asset, that you have given a value, the same as a car, printer, or phone system. The normal way of recording assets, and depreciation of the asset value would be '(purchase cosy - depreciation rate) = Asset Value'. You them move the difference in value to the corresponding depreciation account. With a domain name you would increase the value for a domain, so that difference would be recorded where? The same goes for domains you are dropping, where would I record the loss from the 'Domains (Assets)' account?