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Which is NOT a step in the estimation of after-tax cash flow at disposal? If book value is less than selling price: Selling Price +

Which is NOT a step in the estimation of after-tax cash flow at disposal?
If book value is less than selling price: Selling Price + Tax Credit on Loss.
If selling price is less than book value: Selling Price + Tax Credit on Loss.
If selling price equals book value: Selling Price.
If selling price is greater than book value: Selling Price - Tax on Gain.

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