1. The document provides an example calculation of asset disposal gain for M/S Raju Trading for the month of October 2013.
2. The company purchased an asset for 80,000 and recorded revenue of 65,000 from operations in the first 6 months.
3. Initially, the asset was sold for 20,000, resulting in a disposal gain of 5,000. Alternatively, if the asset was sold for 10,000, the disposal gain would be 5,000.