Trading stock applied for a purpose other than for disposal in the ordinary course of trade. A company imports computer parts and assembles them into desktop computers which it sells. The parts and assembled computers comprise trading stock. Some of the computers assembled by the company are used by its sales personnel for demonstration purposes. These computers are used as capital assets and not for disposal in the ordinary course of trade. After two years the demonstration computers are sold to the company's employees at their then prevailing market values. Discuss the tax treatment of trading stock applied for a purpose other than for disposal in the ordinary course of trade