虽然选对了，但是不知道b和c为啥错了

NO.PZ2024030503000200 问题如下 Questionanalyst gathers the following information about PP E this abanneanaccountefor using the cost mol: Assuming no impairment, the abannment of PP E on the financistatements will result in A.crease of £10 million in PP E. B.loss of £1 million on the income statement. C.crease of £1 million on the cash flow statement. Solution Correbecause when asset is retireor abanne the accounting is similto a sale, except ththe company es not recorcash procee. Assets are recethe carrying amount of the asset the time of retirement or abannment, ana loss equto the asset's carrying amount is recor The carrying amount of the asset is 10 the time of abannment. a result, the asset's carrying value will receto 0, resulting in a loss of 10 on the income statement, anwill have no cash impaon the cash flow statement. Incorrebecause it calculates the loss of 1 on the income statement using the fair value the time of abannment whiis incorrebecause the cost mol is applie Incorrebecause there shoulno cash impaon the cash flow statement. However, the crease of 1 on the cash flow statement is e to the incorrerecognition of the 1 fair value the time of abannment. Analysis of Long-Term Assets• abannment 是哪里的知识点，没有印象呢？请老师帮忙指出，谢谢。