Any difference between the book value loss (or gain) and the cost of modification is recognized as a gain or loss.
A gain or a loss is calculated by the difference between book value loss and cost of modification.
Whatever the difference between a book value loss and cost of modification, it is a loss.
Randy's Tough Love Wrap-Up.
a man vomits into his bag
People watch a man jump off of a bridge.
The dog is outdoors with something in its mouth.
A woman on a skateboard is hanging on to the bumper of the car in front of her.
there is a boy in red pant is in hurry trying to catch the bus