When a fixed plant asset with a 5-year estimated useful life is sold during the second year, how would the use of an accelerated depreciation method instead of the straight-line method affect the gain or loss on the sale of the fixed plant asset?
Gain.. Loss

Answer (B) is correct.
An accelerated method reduces the carrying amount of the asset more rapidly in the early years of the useful life than does the straight-line method. Hence, the effect of an early sale is to increase the gain or decrease the loss that would have been recognized under the straight-line method.