On December 31, Adelphi Corp. decided to end operations and dispose of its assets within three months. The estimated selling price of the assets was $9,600 and Adelphi expected to incur additional costs of $1,700 during the sale. The historical cost of the assets was $8,200 and the current replacement cost $8,500. What is the appropriate measurement basis for equipment included in Adelphi's December 31 balance sheet?