Respondents understand that the elimination of the carrying value of property, plant, and equipment when conditions do one of the following: 1) distribute assets 2) does not expect to receive economic benefit in the future from using the asset or from distribution 78 percent and cognition after use or disposal of assets to recognize the difference between the net disposal proceeds from disposal with the carrying amount of the asset in profit or loss on derecognition of assets from the account represents 73.2 percent