The Realisation of the Profit or Loss on a Depreciable

question 39

Multiple Choice

The realisation of the profit or loss on a depreciable asset transferred within the group:

• A) occurs only when the asset is sold to an external party.
• B) results in an inconsistent pattern with the allocation of depreciation of the asset.
• C) is assumed to occur only when an external entity becomes directly involved with the asset.
• D) is assumed to occur when the future benefits embodied in the asset are consumed by the group.

---

Definitions:

Cognitive Therapies

Psychological treatments that focus on changing faulty or irrational thinking patterns, beliefs, and attitudes.

Systematic Desensitization

A therapeutic method used to cure phobias and other behavior problems involving anxiety, by gradual exposure to the feared object or situation in a controlled environment.

Token Economy

An operant conditioning procedure in which people earn a token for exhibiting a desired behavior and can later exchange the tokens for privileges or treats.

Transference

In psychoanalysis, the patient’s transfer to the analyst of emotions linked with other relationships (such as love or hatred for a parent).