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Công ty HN thanh lý một ô tô tại ngày 31/3/2014 với giá là 100 triệu đồng. Giá trị còn lại của ô tô tại ngày 1/1/2014 là 60 triệu đồng. Ô tô khấu hao theo phương pháp đường thẳng. Mức trích khấu hao mỗi tháng là 10 triệu đồng. Xác định lợi nhuận trước thuế khác từ hoạt động thanh lý ô tô, biết chi phí liên quan tới hoạt động thanh lý không đáng kể.
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