NO.PZ2018062018000059
问题如下：
Under the revaluation model, company M sold some of its long-lived assets last year, the gain or loss of company M may be recorded as:
选项：
A.sales proceeds less carrying amount.
B.sales proceeds less historical cost net of accumulated depreciation.
C.sales proceeds less carrying amount adjusted for impairment.
解释：
A is correct. When it comes to the sale of long-lived assets measured by revaluation model, the gain or loss is calculated by sales proceeds less the carrying amount of the asset at the time of sale. Under the cost model, if there is no impairment loss, the carrying amount is the same as historical cost net of accumulated depreciation.
1.没有fair value model吗？fair value model是用在哪里的？是不是fair value用在存货，而这里是 long lived asset，所以没有。
2.under cost model的话，这个公式是怎么样的呢？
3.是不是carrying value本身就包括了impairment的部分，所以不用额外减？（我选的是c）
