Why do I have to fill out a sales form for a business vehicle that broke down and is not longer used? I did not sell it. I just can't use it.

The vehicle is beyond repair, but I have not salvaged it yet.  But I still own it.  I entered that I stopped using it, and the online Turbotax wants me to fill out a Form 4797 p1, to report it sold.  Why do I need to fill this out if I have not sold it?