試題詳解

5, A company sells a plant asset which originally cost $150,000 for $50,000 on December 31, 2006. The Accumulated Depreciation account had a balance of $60,000 afier the current year's depredation of $15,000 had been recorded The company should recognize a
(A) $100,000 loss on disposal.
(B) $40,000 gain on disposal.
(C) $40,000 loss on disposal.
(D) $25,000 loss on disposal.