Lento Incorporated owned machinery with a $30,000 initial cost basis. Accumulated book depreciation with respect to the machinery was $12,000, and accumulated tax depreciation was $19,100. Lento sold the machinery for $13,000 cash. Lento’s marginal tax rate is 21 percent. Required: b. Compute Lento’s tax gain or loss on the sale. c. Compute Lento’s after-tax cash flow from the sale.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Lento Incorporated owned machinery with a $30,000 initial cost basis. Accumulated
book depreciation with respect to the machinery was $12,000, and accumulated tax
depreciation was $19,100. Lento sold the machinery for $13,000 cash. Lento’s marginal
tax rate is 21 percent.
Required:

b. Compute Lento’s tax gain or loss on the sale.
c. Compute Lento’s after-tax cash flow from the sale.

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