Sometimes you will sell estate assets so you can pay estate debts, or simply to convert unwanted items into more easily distributed cash.
To record that you have sold an asset,
EstateExec will automatically create a cash transaction in the Cashflow tab that reflects the addition of the proceeds into the overall estate account. For that matter, you could just record the sales in the Cashflow tab, and it would automatically be reflected in the Assets tab.
Sometimes an asset turns out to be basically worthless, no heir wants it, and you need to dispose of it. In such cases you can either simply delete the asset (it's not really an asset if it's worthless), or to follow best practices and have a record of what you did, you can:
If the asset was a loan from the estate, and you are basically writing it off, you may want to file a Form 1099-C with the IRS. Be careful about writing off loans to heirs: see Heir Debts for preferred approaches.
To record the transfer of value from one asset to another (perhaps you are consolidating accounts, or funding the estate account), simply select the desired source asset in the Asset tab and click the Settle | Transfer button at the top of the table.
See also Managing Assets.