If equipment is sold in the middle of a fiscal year, why does depreciation have to be

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If equipment is sold in the middle of a fiscal year, why does depreciation have to be updated for the partial period? Doesn't the journal entry to record the sale subsequently remove the accumulated depreciation from the books anyway?
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Financial Accounting Tools for Business Decision Making

ISBN: 978-1118644942

6th Canadian edition

Authors: Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Barbara Trenholm, Wayne Irvine

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