The Gain or Loss on the Disposal of an Intangible

question 29

Multiple Choice

The gain or loss on the disposal of an intangible asset is determined as the difference between:

• A) net proceeds from the disposal and the amortised amount.
• B) net proceeds from the disposal and the recoverable amount.
• C) net proceeds from the disposal and the carrying amount.
• D) net proceeds from the disposal and the initial cost.

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Definitions:

Dipole Moment

A measure of the separation of positive and negative charges in a system, indicating the polarity of a chemical bond or molecule.

Intermolecular Attractions

Forces which cause attraction between molecules, influencing the physical properties of substances; includes hydrogen bonds and van der Waals forces.

Methylthiol

A sulfur-containing organic compound with the formula CH3SH, known for its strong odor and used in the production of chemicals.

Structural Isomers

Compounds with the same molecular formula but different arrangements of atoms.