The gain or loss on sale of the long-lived asset.

在拍卖中长命的资产增益或损失。

youdao

When plant assets are sold, any gain or loss on the disposal is computed by comparing the book value with the amount received from the sale .

当固定资产被出售时，任何处置的损失或收益都是通过比较账面净值和出售所得金额计算出来的。

youdao

Then, when you realize those profits (either as dividends or as a capital gain on sale) you will have to pay a further 15 percent in tax.

FORBES: The Arbitrariness of the Buffett Rule

The classic example here would be gain on the sale of a rental real estate property.

FORBES: Taxes From A To Z (2013): P Is For Passive Activity Rules

The gain on the sale of the building is a different class of income under Pennsylvania law.

FORBES: The Tax Shelter from Hell - U.S. Steel Tower in Pittsburgh