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Across 2. The proceeds from the sale of a non-current asset used to reduce the amount payable on a new NC Asset 6. A temporary account to calculate the profit or loss on the disposal of a NCA. 9. Expense incurred when the NRV of an item of stock falls below its original purchase price. 10. Net Realisable Value. 11. Costs to bring stock into a condition or location ready for sale and it cannot be allocated logically to stock items.

Down 1. A label in the P&L Statement to alert owners to a change to stock e.g. a loss, gain or write-down. 3. Costs to bring stock into a condition or location ready for sale and it can be allocated logically to stock items. 4. When the carrying value of the asset is greater than the proceeds from disposal 5. The only value that appear in a stock card. 7. Historic cost less accumulated depreciation 8. Losses should be recorded when they are probable but gains only when they are certain - so as not to overstate profits 9. The return of stock by a trade debtor (to our firm).