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

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If equipment is sold in the middle of a fiscal year, why does depreciation expense have to be recorded for the partial period? Doesn't the subsequent journal entry to record the sale remove the accumulated depreciation from the books anyway?
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Accounting Principles Part 2

ISBN: 978-1118306796

6th Canadian edition Volume 1

Authors: Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Barbara Trenholm, Valerie Kinnear, Joan E. Barlow

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