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Loss on sale of fixed asset how to show in final accounts

This query is : Resolved 

21 February 2012 Loss on Sale Goods vehicle (Fixed Asset) in partnership firm how to show in Final Accounts i.e. can I show in P&L or deducted from Capital of Partners

21 February 2012 need to be shown in p&l only. no need to show as deduction from partners capital

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22 February 2012 Show as seperate item of expense in profit & loss a/c.




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