Book value of the asset given up less the cash received.
An asset is a resource having economic worth that a person, organization, or nation owns or manages with the hope that it may someday be useful. A company's balance sheet lists its assets. They are divided into current, fixed, financial, and intangible categories.
They are acquired or produced to raise a company's worth or enhance its operations. Whether it's a piece of manufacturing equipment or a patent, an asset can be looked at as anything that can, in the future, increase sales, lower costs, or generate cash flow.
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