The man is riding a bicycle through the forest.
The man is on the bike outside.
The man is roller skating through the forest.
There is someone on a surfboard.
PP and E acquired cost equals book value of PP and E surrendered; therefore, there isn't a gain or a loss because there's no net inflow of resources with exchanging assets for another one of the same value.
A canoe is being carried down a mountain by two men.
The US has treaties for them to surrender and live in the U.S.
The endorsement vote had won by a really big margin.
Some men are playing poker.