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 x  Q 🎲  ?  Economics & Financial
non-operating assets [2 entries]
  1. non-operating assets    非運用資産
  2. The transaction amounts pertaining to transferred assets are recorded as the book value at the time of transfer. The gains on sales pertaining to transferred assets are recorded as non-operating income.    譲渡資産に係る取引の金額は、譲渡時点の帳簿価額によって記載しております。また、譲渡資産に係る売却益は、営業外収益に計上されております。
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