{"id":24400,"date":"2025-08-13T17:58:50","date_gmt":"2025-08-13T17:58:50","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-7-sale-of-plant-assets\/"},"modified":"2025-08-28T19:37:09","modified_gmt":"2025-08-28T19:37:09","slug":"lesson-7-sale-of-plant-assets","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-7-sale-of-plant-assets\/","title":{"rendered":"Lesson 7: Sale of Plant Assets"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"24400\" class=\"elementor elementor-24400\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f611c0 e-con-full e-flex e-con e-parent\" data-id=\"9f611c0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0b6f579 e-con-full e-flex e-con e-child\" data-id=\"0b6f579\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa3144d exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"fa3144d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" class=\"attachment-large size-large wp-image-16861\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"(max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-caf3787 e-con-full e-flex e-con e-child\" data-id=\"caf3787\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-abea633 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"abea633\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lesson 7: Accounting For Fixed Assets\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4774872 e-flex e-con-boxed e-con e-parent\" data-id=\"4774872\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b752e31 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"b752e31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sale of Plant Assets\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-caf5518 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"caf5518\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">In a disposal by sale, the company compares the book value of the asset with the proceeds received from the sale.<\/span><\/h5><h5><span style=\"color: #000080; font-size: 1.125rem;\">If the proceeds of the sale exceed\/less than the book value of the plant asset, a gain\/loss on disposal occurs.<\/span><\/h5><h5><span style=\"color: #000080;\">For example, Delta Airlines reported a $94,343,000 gain on the sale of five Boeing B727-200 aircraft and five Lockheed L-1011-1 aircraft.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-078237e exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-n-accordion\" data-id=\"078237e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7870\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-7870\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> GAIN ON SALE  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7870\" class=\"elementor-element elementor-element-7521758 e-con-full e-flex e-con e-child\" data-id=\"7521758\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7870\" class=\"elementor-element elementor-element-cc750d7 e-con-full e-flex e-con e-child\" data-id=\"cc750d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1621915 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"1621915\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">To illustrate a gain on sale of plant assets, assume that on July 1, 2017, Wright Company sells office furniture for $16,000 cash.<\/span><\/h5><h5><span style=\"color: #000080;\">The office furniture originally cost $60,000. As of January 1, 2017, it had accumulated depreciation of $41,000.<\/span><\/h5><h5><span style=\"color: #000080;\">Depreciation for the first six months of 2017 is $8,000. Wright records depreciation expense and updates accumulated depreciation to July 1 with the following entry.<\/span><\/h5><div>\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d21836 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"6d21836\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"660\" height=\"106\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/GAIN-ON-SALE1.png\" class=\"attachment-large size-large wp-image-29623\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/GAIN-ON-SALE1.png 734w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/GAIN-ON-SALE1-600x96.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/GAIN-ON-SALE1-300x48.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/GAIN-ON-SALE1-18x3.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/GAIN-ON-SALE1-220x35.png 220w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0561e06 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"0561e06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">After the accumulated depreciation balance is updated, the company computes the gain or loss<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82c60ec exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"82c60ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"605\" height=\"151\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/GAIN-ON-SALE2.png\" class=\"attachment-large size-large wp-image-29624\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/GAIN-ON-SALE2.png 605w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/GAIN-ON-SALE2-600x150.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/GAIN-ON-SALE2-300x75.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/GAIN-ON-SALE2-18x4.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/GAIN-ON-SALE2-200x50.png 200w\" sizes=\"(max-width: 605px) 100vw, 605px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10a25d1 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"10a25d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">Wright records the sale and the gain on disposal of the plant asset as follows<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30ab637 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"30ab637\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"607\" height=\"146\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/GAIN-ON-SALE3.png\" class=\"attachment-large size-large wp-image-29625\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/GAIN-ON-SALE3.png 607w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/GAIN-ON-SALE3-600x144.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/GAIN-ON-SALE3-300x72.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/GAIN-ON-SALE3-18x4.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/GAIN-ON-SALE3-208x50.png 208w\" sizes=\"(max-width: 607px) 100vw, 607px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7871\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-7871\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> LOSS ON SALE <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7871\" class=\"elementor-element elementor-element-5a7db24 e-con-full e-flex e-con e-child\" data-id=\"5a7db24\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7871\" class=\"elementor-element elementor-element-0fbd167 e-con-full e-flex e-con e-child\" data-id=\"0fbd167\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cec7b93 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"cec7b93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">Assume that instead of selling the office furniture for $16,000, Wright sells it for $9,000. In this case, Wright computes a loss of $2,000 as follows.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-430765b exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"430765b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"273\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/LOSS-ON-SALE.png\" class=\"attachment-large size-large wp-image-29626\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/LOSS-ON-SALE.png 741w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/LOSS-ON-SALE-600x248.png 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/LOSS-ON-SALE-300x124.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/LOSS-ON-SALE-18x7.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/LOSS-ON-SALE-121x50.png 121w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-629f1b1 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"629f1b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><font color=\"#000080\">Companies report a loss on disposal of plant assets in the &#8220;Other expenses and losses&#8221; section of the income statement.<\/font><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-24400","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 7: Sale of Plant Assets - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-7-sale-of-plant-assets\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 7: Sale of Plant Assets - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 7: Accounting For Fixed Assets Sale of Plant Assets In a disposal by sale, the company compares the book value of the asset with the proceeds received from the sale. 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