Any gain on the sale of non-current assets should be _________ from the net profit and the loss must be _________to the net profit in determining fund from operation?

(A) Added, Reduced (X)
(B) Added, Added (X)
(C) Deducted, Added ()
(D) Deducted, Deducted (X)

Answers: Any gain on the sale of non-current assets should be Deducted from the net profit and the loss must be Added to the net profit in determining fund from operation,