In a statement of cash flows, if used equipment is sold at a loss, the amount shown as a cash inflow from investing activities equals the carrying amount of the equipment:

a. with no addition or subtraction
b. less the loss
c. (doesn't matter)
d. (doesn't matter)

(B) less the loss

Explanation:

The statement of cash flows records the cash element of transactions irrespective of their nature, be it operational, investing or financing.

Thus when an asset is sold at a loss, the cash received from the sale of the asset is recorded in the statement of cash flow.

The cash received = carrying amount less the loss on the sale.

Other elements of the sale will be recorded as follows:

answer; (c) run the name by everyone you can;