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The journal entry to retire old equipment that is not fully depreciated includes a:Multiple select question.debit to losscredit to equipmentdebit to cashcredit to lossdebit to accumulated depreciation

Question

The journal entry to retire old equipment that is not fully depreciated includes a:Multiple select question.debit to losscredit to equipmentdebit to cashcredit to lossdebit to accumulated depreciation

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Solution

The journal entry to retire old equipment that is not fully depreciated would include:

  1. Debit to Loss on Disposal of Equipment: This is because the equipment is not fully depreciated, meaning its book value (cost - accumulated depreciation) is more than its salvage value. The difference is recorded as a loss.

  2. Credit to Equipment: This is to remove the cost of the old equipment from the books.

  3. Debit to Accumulated Depreciation: This is to remove the accumulated depreciation related to the old equipment from the books.

So, the correct options are:

  • Debit to loss
  • Credit to equipment
  • Debit to accumulated depreciation

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