How is the carrying amount of an item of property, plant, or equipment calculated? Why does this

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How is the carrying amount of an item of property, plant, or equipment calculated? Why does this amount NOT appear in the journal entry to record the disposition of an item of property, plant, or equipment?
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Accounting Principles Part 2

ISBN: 978-1118306796

6th Canadian edition Volume 1

Authors: Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Barbara Trenholm, Valerie Kinnear, Joan E. Barlow

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