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La empresa ABC cambia un equipo que cuesta $400 000 y tiene una depreciacin acumulada de $315 000 por otro equipo con un valor razonable

La empresa ABC cambia un equipo que cuesta $400 000 y tiene una depreciacin acumulada de $315 000 por otro equipo con un valor razonable de $160 000. Adems, la Compaa ABC recibi $40,000 en efectivo. El intercambio careca de sustancia comercial.

(a) Muestre el clculo de la ganancia a reconocer del intercambio.

(b) Prepare el asiento de diario para el intercambio.

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