Accounting 9706 · AS & A Level · Accounting for non-current assets

Accounting for non-current assets — practice question

A business has a year end of 31 December. Its motor vehicles are depreciated over four years by the straight-line method. In the year of purchase, depreciation for a full year is charged, whereas no depreciation is charged in the year of sale. A motor vehicle bought on 1 July 2016 for $18000 had an estimated residual value of $4000. The motor vehicle was then sold for $5000 on 31 December 2019. What was the profit or loss on disposal?

  • A$1000 loss
  • B$1000 profit
  • C$2500 loss
  • D$2500 profit

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