Question: SM company consider a restructuring plan to dispose its machine. The carrying value of machine is 470.000. The machine value in use before classification is

SM company consider a restructuring plan to dispose its machine. The carrying value of machine is 470.000. The machine value in use before classification is 450.000. Pt sm expect fair value of machine is 460.000. while its cost to sell is 60.000. Pt sm use cost method to account its PPE. The balance of the machine recorder in statement financial position if the planned disposal does not fulfill the criteria of noncurrent asset held for sale is

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