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Basic Question 6 of 9

When a depreciable asset is sold, ______

A. a gain arises if the sales proceeds exceed the net book value.
B. depreciation expense is adjusted so there is no gain or loss.
C. accumulated depreciation increases.

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I passed! I did not get a chance to tell you before the exam - but your site was excellent. I will definitely take it next year for Level II.
Tamara Schultz

Tamara Schultz

Learning Outcome Statements

explain and evaluate how impairment and derecognition of property, plant, and equipment and intangible assets affect the financial statements and ratios

CFA® 2025 Level I Curriculum, Volume 2, Module 7.