A loss made on the disposal of a fixed assets is debited to

A loss made on the disposal of a fixed asset means that the amount received from the sale of the asset is less than its book value (i.e., the amount at which the asset was recorded on the company's books). When such a loss is incurred, it is debited to the profit and loss account. This account is used to record all revenue and expenses, including gains and losses from the sale of assets, in order to calculate the net income or net loss for the company during a specific period of time. Therefore, the correct answer is "profit and loss account."