qbteachmt
Level 15

I think you are confused for the word use. This entity is not Using the property in the course of business. Just like I might sell teddy bears, and I don't have a Teddy Bear in use as part of the operations.

In Use real estate would be the parking lot adjoining the company offices where they stored the construction trailers. They decide to sell the trailers and only be a General Contractor, so the lot was in use and now it is not in use for purposes of operations.

On Hand is not the same as in use.

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