What happens to accumulated depreciation when a piece of equipment is sold Does it go up or down or is it not affected?

What happens to accumulated depreciation when a piece of equipment is sold Does it go up or down or is it not affected?
The accumulated depreciation relating to the piece of equipment will be eliminated from the accounts when the company disposes of the asset. The double entry for the sale of a piece of equipment would be-

DR Cash/Bank (with the proceeds)
DR Accumulated depreciation (with the total depreciation held for that asset)
CR Equipment (with the original cost of the equipment)
DR/CR Profit/loss on disposal (with the difference between the proceeds and the NBV of the asset at the time of sale).