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Jamar Co. vendi el edificio de su sede con una ganancia y, al mismo tiempo,...

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Accounting

Jamar Co. vendi el edificio de su sede con una ganancia y, al mismo tiempo, volvi a arrendar el edificio. El arrendamiento se inform como un arrendamiento de capital. En el momento de la venta, la ganancia debe declararse como

A. una ganancia diferida. B. ingresos de explotacin. C. una partida extraordinaria, neta de impuesto sobre la renta. D. un componente separado del capital contable de los accionistas.

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