Hello. I have two scenarios for which I could use advise.

1. I have an asset account set up for a boat. I want to reduce the value of the asset to more accurately reflect the correct value. What would be the best corresponding account to offset the value?

2. I have an asset account for sporting goods. Throughout the year, I've purchased some equipment and expensed under Hobbies/Leisure:Sporting Goods. Additionally, I inherited some firearms. I want increase the value of the sporting goods asset. What would be the best corresponding account(s) to offset the value?

TIA,

Eric