B is corrent. Per SFAC 6, gains and losses may be described or classified as "operating" or "nonoperating," depending on their relation to an entity’s major ongoing or central operations.
A is incorrect. Per SFAC 6, gains and losses may be described or classified as "operating" or "nonoperating," depending on their relation to an entity’s major ongoing or central operations.
C is incorrect. Per SFAC 6, gains and losses may be described or classified as "operating" or "nonoperating," depending on their relation to an entity’s major ongoing or central operations.
D is incorrect. Per SFAC 6, gains and losses may be described or classified as "operating" or "nonoperating," depending on their relation to an entity’s major ongoing or central operations.
