What is the adjusting entry to remove an item

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What is the adjusting entry to remove an item that was incorrectly capitalized and depreciated for three years? I believe I would reverse the asset entry and remove the accumulated depreciation. But what is the entry? Also to note, this was not sold, but rather just a one-off cost and use of carpet at a trade show. We did not take the carpet with us.

Reference no: EM13912419

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