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disposal of an asset noun
pl. disposals of an asset
other translations 


Gains or losses arising from the retirement or disposal of an intangible asset should be determined as the difference between the net disposal proceeds and the carrying amount of the asset and should be recognized as income or expense in the income statement. Прибыль или убыток, образующиеся в результате выбытия нематериального актива или его реализации, должны определяться как разница между чистыми поступлениями от реализации и балансовой стоимостью актива и должны проводиться как доход или затраты в отчете о прибылях и убытках.

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