Article 104 establishes the method for calculating the disposal value when a capital asset is discarded or destroyed. The value is determined by aggregating three components: (1) any insurance payments received against the risk of destruction or cessation of use, (2) the net amount recovered from the sale of any remaining parts or scrap, and (3) any other capital sums received as compensation for the loss. This comprehensive approach ensures that the taxpayer's final tax position reflects the total economic recovery associated with the loss of the asset, rather than just its physical destruction.