book value: the amount of the book value of each asset on the liquidation start date determined according to the provisions of the national unified accounting system.

tax basis: the amount of tax basis of each asset on the liquidation start date determined according to tax regulations.

realizable value or transaction price: the amount of realizable value or transaction price of various assets during liquidation.

Profit and loss on asset disposal: the realizable value or transaction price of each asset minus its tax basis balance.

the total number of the asset disposal profit and loss schedule = the total number of the debt settlement profit and loss schedule+the accumulated undistributed profit in the calculation and distribution schedule of the remaining property+the investment amount.

Extended information:

Note:

Asset disposal gains and losses are newly added accounting subjects, which are mainly used to calculate the disposal gains or losses caused by the sale and transfer of fixed assets and intangible assets. The profit and loss of asset disposal affects the operating profit.

the gains and losses from asset disposal are directly included in the current profits and losses. It is a profit and loss account. If there is a net loss of disposal, it will be debited to the asset disposal profit and loss, and if it is a net income, it will be credited to the asset disposal profit and loss.

Asset disposal income items reflect the disposal gains or losses recognized when an enterprise sells illiquid assets (except financial instruments, long-term equity investment and investment real estate) or disposal groups classified as held for sale, as well as the disposal gains or losses arising from the disposal of fixed assets, construction in progress, productive biological assets and intangible assets not classified as held for sale.

Baidu Encyclopedia-Profit and Loss on Asset Disposal