medium · CFA Level I fsa

Redhook Ports reports Depreciation of 400,000 but its Accumulated Depreciation only increased by 350,000 due to an asset sale.

Which figure is used in the CFO add-back?

  1. The difference of 50,000
  2. The 350,000 change in the account
  3. The 400,000 depreciation expense

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