suns incorporated classified their buildings as held for sale on june 1, 2020. on this date, the carrying value of the building is 5,500,000 while its related accumulated depreciatio s 2,000,000. Its fair value less cost to sell of 100,000 was 4,500,000. On december 31 2020, the fair value less cost to sell of the building was 4,200,000. On December 31 2021, the building is still unsold but the criteria for classification as heldfor sale is still met. Its fair value less cost to sell on this date was 4,600,000. On May 15 2022, the building was sold for 4,650,000. Determine the amount of impairment loss recognized on date of reclassification?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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suns incorporated classified their buildings as held for sale on june 1, 2020. on this date, the carrying value of the building is 5,500,000 while its related accumulated depreciatio s 2,000,000. Its fair value less cost to sell of 100,000 was 4,500,000.

On december 31 2020, the fair value less cost to sell of the building was 4,200,000.

On December 31 2021, the building is still unsold but the criteria for classification as heldfor sale is still met. Its fair value less cost to sell on this date was 4,600,000.

On May 15 2022, the building was sold for 4,650,000.

Determine the amount of impairment loss recognized on date of reclassification?

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