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'n Entiteit skryf waardevermindering af volgens die reguitlyn metode. 'n Bate met 'n kosprys van R250 000 en 'n reswaarde van R50 000 word oor 4 jaar afgeskryf. Wat is die rekeningkundige inskrywing, onder andere, aan die einde van sy lewensduur wanneer die bate verkoop word?
An entity writes off depreciation according to the straight-line method. An asset with a cost price of R250 000 and a residual value of R50 000 is depreciated over a period of 4 years. What is the accounting entry, amongst others, at the end of its useful life when this asset is sold?