How to retire asset by using custom-defined transaction type

Dear AA experts

In order to convert from fixed asset to inventory, I'd like to charge to contra account as of retirement such as

Dr. Accumulated depreciation 90

Suspence account(G/L) 10

Cr. Asset(A/A) 100

(After this process, I plan to recognize inventory by T-cd:MIGO like Dr.Inventory 10, Cr.Suspence account 10)

I want to use different account other than normal retirement gain or loss account for asset.

So, in this case,

1. Do you know which T-cd should I use? ABNK?

2. For this, which T-cd in SPRO should I use to create new transaction type in order to setup suspence account.

Yoshi