.- Long-form articles about great things you see happening in the community (real journalism). - There's definitely more.

To dispose of the asset I created the following journal entry:CR Carpet $1,010DR Gain/Loss on Asset Disposal $1,010CR Recaptured Depreciation $310DR Accumulated Depreciation $310Is this correct?

If you have a special thing for people who can't read or are lazy, which you clearly are one of, then write it in your journal instead of wasting MORE of my time and other peoples time.Did you even read my post???

@Andy M. unfortunately this is one of the disadvantage when third party is involved :-( And sadly APS is not the only company which misappropriated the funds, see this article in The Wall Street Journal about major players Equity Trust and Entrust being sued:http://online.wsj.com/news/articles/SB100014240527...Self-directed IRA LLC will eliminate this problem because custodian no longer holding assets/funds of the IRA, but instead you as the manager of the LLC (owned by your IRA) control it.But there is even better option: self-directed, trustee managed Solo 401k plan.

If I enter each within a journal entry, what should the source and target accounts be?

Oh good - I was hoping you weren't going to have cross year issues.You can take care of this by doing a Journal Entry.You'll Debit the asset for the sum total of all the expenses and Credit each expense category.  

I started to keep a journal.

Create a journal entry for each owner statement. 

It was recently awarded #7 in the Puget Sound Business Journal's Book of Lists for Top Commercial Property Managers.

For example, making an Home Depot purchase - enter - and vola you have have reports that includes Profit & Loss, Balance Sheet, Cash Flow, Journal Ledger, and 100's more for your specific business.