The correct answer is: Sale of a non-current asset.
Tax losses can be set against earlier or later periods, tax-allowable depreciation will be recognized in different periods from accounting depreciation, interest capitalized will only be recognized as an expense in the accounts as it is amortised, whereas it is deductible for tax purposes as soon as it is paid.
However, profit on sale of a non-current asset is recognized at the moment of sale for both tax and accounting purposes.
