Samples/sample selling proceeds

Hello,

Would you please advice which the following sentence is correct?

- Assets are recognized at cost deducted from samples selling proceeds, or

- Assets are recognized at cost deducted from sample selling proceeds.

I think the second one would be more correct but I'm not sure.

What I want to say is that the value of the asset is its cost minus any proceeds from the sale of samples.

Thanks a lot.

Rui.