When Anheuser-Busch Company recognized a $160 million charge on its income statement for the closure of Tampa Breweries, it consisted of a write-down of plant assets of $113.7 million, employee severance costs of $ 19.4 million, and other disposal cost of 26.9 million. The following year the company disclosed a $54.7 million gain associated with the sale of the St. Louis Cardinals baseball team. The team was sold for $150 million.

For each of the elements of these disclosures, discuss how the basis accounting equation could have been affected.