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Services cannot be touched or displayed,which illustrates:
Gain on Disposal
Gain on disposal refers to the financial profit made from selling an asset for more than its carrying amount on the books.
Market Value
The current price at which an asset or service can be bought or sold in an open market.
Book Value
The book value of an asset is its value on a balance sheet, calculated by subtracting any depreciation, amortization, or impairment costs from its original cost.
Salvage Value
The forecasted residual worth of an asset at the conclusion of its serviceable life.
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