As a general rule, any difference between the sales proceeds and book value is recognized as a gain or loss when the asset is sold.
Gain or loss is recognized as the difference between sales proceeds and the value of the book.
The sum of the book's value and sales proceeds is recognized as gain or loss.
The woman has brown hair.
A person is grinding pieces of rock together in a bowl.
A plane flying over a field.
Tuppence's dad was a garbage collector.
The price is unreasonable any way you look at it, you'd have to be crazy to buy it.
The environmental effects have been significant in a short period of time.