Based on the Following Information, What Is the Net Book

question 22

Multiple Choice

Based on the following information, what is the net book value of the asset on the December 31, 2021 balance sheet? $$\begin{array} { | l | r | } \hline \text { Cost } & \$ 750,000 \\\hline \text { Accumulated depreciation } & 400,000 \\\hline \text { Value in use (sum of discounted cash flows) } & 300,000 \\\hline \text { Fair value } & 200,000 \\\hline \text { Disposal costs } & 15,000 \\\hline\end{array}$$

• A)$185,000
• B)$200,000
• C)$300,000
• D)$350,000

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Definitions:

Diaphragmatic Breathing

Respiration in which the abdomen moves out while the diaphragm descends on inspiration.

Rib Cage

The structure formed by the rib bones and connective tissue that encloses and protects the thoracic cavity and organs.

Inspiration

The process of pulling air into the lungs, also used to describe a powerful influence on someone's mind or creativity.

Baseline

An initial set of measurements or data used as a reference point for future comparison.