If the sales proceeds equal book value, there is no gain or loss, because the exchange of one asset for another of equal recorded value is not a net inflow of resources.
There is no change in value when sales proceeds equal book value.
Sales always increase your net value.
A cat is playing with a ball of yarn.
That is not correct.
A toddler is in blue shorts
A man is in the snow.
There is a man at a high elevation.
200 companies responded, according to the Association.