disposal of asset

Question.

Jab disposal of asset mein exchange of fixed asset k quest mein loss or gain not to be recognized ho tou hum loss ya gain ko new asset mein adjust kartay hain. Aesa kyun 

Answer.
jab loss pe koi chez exchange karte hein to it means k ap jo chez le rahe hein wo apko mehangi pare gi yani new asset ki cost increase ho jaye gi isi liye new asset ki cost mein adjust karte hein Sir Sameer Hussain!