The book value loss (or gain) on a sale of direct loans equals the book value of the loans sold (prior to sale) minus the net proceeds of the sale.
The book value is the loans sold minus the proceeds of the sale.
The book value will always be a loss.
I have never spoken to someone from Germany.
There was no road between the monastery and the port.
A person plays baseball.
A person in warm clothes swinging on monkey bars at night.
There is an infant and a woman in this picture
The boys are using a computer