- Amount received or receivable on the realisation (cash received for sale)
- Consideration received other than cash (eg. Exchange of asset to another asset)
- Amount received in respect to owning the asset (eg. Altering, repair)
- Grant of an Option
- Transfer of ownership of asset (eg. Sale, exchange, distribute, transfer, cancel, loss, destroy)
- Death of an individual
- Realisation with retention of asset (lease, write-off, change of residence)