How to record a gain on a sale?

a ski company sells 3 of its ski resorts (located in Colorado, Utah, and New Hampshire) due to weather conditions (been 2 years of hot weather) that affected their revenue (decrease) and operating expenses (increase). they sold it at a profit. how do i record the gain of the sale?How to record a gain on a sale?
If it's normal to sell a ski resort, then take it as an operating gain. Otherwise, if the company has other types of operations and these are the only ski resorts it has, then i would recognise this as a discontinued operation.How to record a gain on a sale?
For your sale marketing you can do online marketing or you can make your own website. From website or blog you can advertise you product to the people and big companies.

If you are concern about ski company sells then you have to do the record about the gain of the sale.

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