en

gain on the disposal of a plant asset

1

Terminological databases

Finants- ja maksuarvestuse terminibaas

ID 1145738 Last modified 07.06.2026
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Domain accountancy & debiting
  • pikajalises kasutuses oleva vara müügihinda ületav jääkmaksumuse osa
  • the portion of the residual value that exceeds the sale price of a long-term asset
põhivahendi võõrandamistulum
Usage examples
  • Põhivahendi võõrandamistulum on põhivahendi müügilaekumise ja bilansiväärtuse positiivne osa ning kajastatakse kasumiaruandes tulumina.
gain on the disposal of a plant asset
Usage examples
  • The difference between gain on the disposal of a plant asset proceeds is recognized as a gain or loss upon derecognition.

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