Charlie exchanged land with an adjusted basis of $50,000 and received another parcel of land worth $35,000 plus $10,000 of cash. Charlie held the original land for investment purposes and will do the same with the new parcel. Due to the exchange, Charlie will recognize:

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Charlie exchanged land with an adjusted basis of $50,000 and received another parcel of land worth $35,000 plus $10,000 of cash. Charlie held the original land for investment purposes and will do the same with the new parcel. Due to the exchange, Charlie will recognize:

 
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A non-monetary financial asset is one whose value changes over time according to the conditions prevailing in economy. Example of this are: Buildings, patents, equipment etc. As there is no fixed rate at which they turn into liquid cash, the money held or obtained from these vary.

Non-monetary Exchange: Exchange of non-monetary assets for another non-monetary asset is known as non-monetary exchange. 

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