A Loss Is Recorded on the Sale of Property, Plant

A loss is recorded on the sale of property, plant, and equipment when:

A) the asset's carrying amount is greater than the amount of cash received from the sale
B) a loss on the sale of property, plant, and equipment is not allowed according to GAAP
C) the asset is sold for a price greater than the asset's carrying amount
D) the asset's carrying amount is less than the balance in Accumulated Depreciation