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Endymion · 2024年03月12日

a loss on the sale of equipment of $2 million如何理解呢

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  2. FRA

NO.PZ2018062004000105

问题如下：

Company A received $8 million from the equipment sale and reported a loss on the sale of equipment of $2 million in 2017. In addition, the company recorded depreciation expense of $5 million. According to the following information, what's the amount of capital expenditure?

选项：

A.

$25 million.

B.

$30 million.

C.

$35 million.

解释：

A is correct.

Gain or loss= Proceeds received-disposal NBV

-2=8-disposal NBV, disposal NBV=10

BVB+ CapEx- Disposal BV- Dep=BVE

(120-45)+CapEx-10-5=(135-50), Capex=25.

a loss on the sale of equipment of $2 million，这个数值是disposal NPV，这块如何理解呢？处置资产会造成equipment规模的损失？

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王园圆_品职助教 · 2024年03月12日

同学你好，disposal NBV 是指被处置资产的净账面价值的意思,一般情况下就等于该资产初始入账价值减去累计折旧并经过减值损失调整后的一个净值

a loss on the sale of equipment of $2 million是指由于处置固定资产的时候，其账面净剩余价值可能是10M，而公司只卖到8M，也就是亏了2M，那就要确认2M的loss

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