Gain (Loss) on Sale of Assets, Supplemental (SF.IS.LossOnSaleOfAssetsSuppl)

Gain (Loss) on Sale of Assets, Supplemental (SF.IS.LossOnSaleOfAssetsSuppl) refers to the excess of the sale proceeds over the net book value (purchase price less accumulated depreciation) of a fixed asset. The disposal of assets includes the sale, exchange as well as abandonment.
If gains and losses on the sale of assets are reported on the face of the income statement, or in the notes to values reported on the face, they are collected as Loss (Gain) on Sale of Assets (SF.IS.LossOnSaleOfAssets_Operating) (for items reported in the operating section and in the revenue section), or as Gain (Loss) on Sale of Assets (SF.IS.GainOnSaleOfAssets) (for items reported in the non-operating section and in the single-step format). Only for banks, these items are reported as Other Unusual Income (SF.IS.OtherUnusualIncome) or Other Unusual Expense (SF.IS.OtherUnusualExp_Banks).
The remaining portion of gains or losses on the sale of fixed assets, which cannot be related to the face and notes, is collected as (Gain) Loss on Sale of Assets, Supplemental (SF.IS.LossOnSaleOfAssetsSuppl).

(Gain) Loss on Sale of Assets, Supplemental (SF.IS.LossOnSaleOfAssetsSuppl) does not include: