Write offs do not appear in assets

It is a Balance Sheet account under Assets. We take out some items from our stock (in this case glasses) and make it become an Asset. We normally use these items for demonstration with clients or in a showroom.

We use Journal Entries for depreciation, not for write-offs. The second picture is a write.offs through which we take some items out from our stock and allocate the cost to the Inventory for Demonstration account.

This is not inventory, this is inventory that has been allocated to a different account and based on local regulations we can depreciate 50% per year.

This account has always been positive because we debit the account with the value of the goods with an inventory write-off, and then depreciate 50% of it per year. So basically this account can only be positive or equal to zero. As you can see in the first picture from the initial post there are no debits in the list, only credits, even if the write-offs use the same account and should therefore appear and debit an amount to the same account.

Thanks for your help.