Fixed Assets>Transactions>Asset Disposal - Unable to dispose (write off) item with error Code: USER_ERROR Details: USER_ERROR: The amounts in a journal entry must balance.

Problem: 

Fixed Assets>Transactions>Asset Disposal - Unable to dispose (write off)  item with error Code: USER_ERROR Details: USER_ERROR: The amounts in a journal entry must balance.

Solution: 

1.  Navigate to Fixed Assets > Lists > Assets 
2.  Edit the fixed asset record to be disposed 
3.  Set amount on Asset Current Cost
4.  Click Save

Even if you are writing off the item, you can set the same value on the Sales Amount of the Asset Disposal page. This should still allow you to dispose (write off) the said fixed asset without the error message.