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Touch Tronix Company Has a Piece of Manufacturing Equipment That

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Touch Tronix Company has a piece of manufacturing equipment that has become obsolete. On December 21, 2014, the company discards the equipment which has a historical cost of $500,000 and accumulated depreciation of $440,000. What is the net impact on the long-term assets of Touch Tronix Company on its December 31, 2014 statement of financial position?


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