CDO Corporation determined to sell a group of assets within its shoe manufacturing division, as it believed it was cheaper to buy the parts from China. The assets that it wanted to sell had the following carrying amounts:   Factory   P 22,000,000   Accumulated depreciation   (12,000,000)   Raw materials   3,800,000   Spare parts   The management of CDO calculated the fair value less costs to sell of the disposal group to be P14.400,000. The assets were sold on February 15, 2020 for P15,400,000, with selling costs amounting to P700,000.   Before income taxes, how much should be recognized as gain (loss) on sale of the disposal group?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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CDO Corporation determined to sell a group of assets within its shoe manufacturing division, as it believed it was cheaper to buy the parts from China. The assets that it wanted to sell had the following carrying amounts:

 

Factory

 

P 22,000,000

 

Accumulated depreciation

 

(12,000,000)

 

Raw materials

 

3,800,000

 

Spare parts

 

The management of CDO calculated the fair value less costs to sell of the disposal group to be P14.400,000. The assets were sold on February 15, 2020 for P15,400,000, with selling costs amounting to P700,000.

 

Before income taxes, how much should be recognized as gain (loss) on sale of the disposal group?

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