Ekber trades its used machine for a new model at Maryam Business Solutions Inc. The exchange has commercial substance The used machine has a book value of $9,000 (original cost $12,000 less $3,000 accumulated depreciation) and a fair value of $6,000 Ekbor pays $8,000 for the new model Ekber trades its used machine for a new model at Maryam Business Solutions Inc. The exchange has commercial substance The used machine has a book value of $9,000 (original cost $12,000 less $3,000 accumulated depreciation) and a fair value of $6,000 Ekbor pays $8,000 for the new model