When a plant asset is disposed of, a gain or loss may result. The gain or loss would be classified as an extraordinary item on the income statement if it resulted from

a. an involuntary conversion and the conditions of the disposition are unusual and infrequent in nature.
b. a sale prior to the completion of the estimated useful life of the asset.
c. the sale of a fully depreciated asset.
d. an abandonment of the asset.

Answer: a. an involuntary conversion and the conditions of the disposition are unusual and infrequent in nature.

Business

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Soon after receiving the promotion, Johan is approached by the administrative assistant of his former sales unit. She tells him that she wants to join his team as a sales representative

She points out that she has solid knowledge of the products and company procedures already, and that he knows that she is a hard worker. What other benefit would there be to Johan in hiring her as a sales representative? A) He knows that she fits into the company culture and understands its mission. B) He knows that he can pay her less than someone hired from outside the company. C) He has a personal friendship with her, which means he will be able to manage her better. D) He knows that she is outgoing, which is the primary characteristic of a good salesperson. E) He has never had a disagreement with her, so there is no reason not to hire her.

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