The Term Proceeds of Disposition Can Be Used in a Number

The term proceeds of disposition can be used in a number of situations. Indicate which of the following would not be considered proceeds of disposition for the PD Company.

A) Amounts paid to PD Company under insurance policies for property that has been destroyed.
B) Amounts paid to PD Company under insurance policies for property unlawfully taken.
C) Amounts paid to PD Company by a municipal government for property that has been expropriated.
D) Amounts paid to PD Company on the sale of inventories.
E) Amounts paid to PD Company on the sale of a warehouse.