In general, you must classify your gains and losses as either ordinary or capital (as either short-term or long-term) when disposing of your business purpose assets;a business usually has many assets. When sold, these assets must be classified as capital assets, depreciable property used in the business, real property used in the business, or property held for sale to customers, such as inventory or stock in trade. You must do also this to figure your net capital gain or loss.
However, if there is no gain or loss generated or incurred, then the reamaining value,i.e., probably either book value or salvage value is part of your original cost. Your original cost( or part of the cost) is not your income.