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8.15 A non-current asset (cost $15,000, depreciation $10,000) is given in part exchange for a new asset costing $20, 500. The agreed trade-in value was $5 ,500. Which of the following will be included in the statement of profit or loss?
A A profit on disposal $5 ,500
B A loss on disposal $4 ,500
C A loss on purchase of a new asset $5, 500
D A profit on disposal $500
答案：D
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