A Loss on Sale occurs when:

A$)$ SV $>$Written Down Value

B$)$ Initial Cost minus Accumulated Depreciation $>$Salvage Value

C$)$ Salvage Value$>$Depreciation in the last year

D$)$ Salvage Value $<$Depreciation in the last year

E$)$ Salvage Value is zero

F$)$ Written down value is Initial Cost minus Accumulated Depreciation