Hello,
The revenue account you enter manually in the document as second line can be the same as the "Clearing acct. revenue from asset sale" defined in AO90 but it does not must be the same and only the account that is manually entered in the document must have the "asset retirement" check box ready for input in the field status group.
However as both accounts normally cancel each other so they must be assigned to the same financial statement version item.
Best regards
Th.