If an asset is sold for more than its book value, there is a gain; if an asset is sold for less than its book value, there is a loss; and if an asset is sold for exactly book value, there is no gain or loss. Often, plant assets are traded in for other plant assets.
The following list includes all current and former arenas used by current and defunct teams playing in the National Basketball Association (NBA). Other information included in this list are arena locations, seating capacities, years opened and in use. The United Center has the highest capacity of any current NBA arena at 20,917. Madison Square Garden and The Palace of Auburn Hills are the only current arenas not to be named after corporate sponsors. That number will shrink to one with the opening of Little Caesars Arena, which will replace The Palace of Auburn Hills.
The stadium is sometimes referred to as Jerry World after Dallas Cowboys owner Jerry Jones, who originally envisioned it as a large entertainment mecca. The stadium seats 80,000, making it the largest stadium in the NFL by seating capacity. The maximum capacity of the stadium with standing room is 105,000. The record attendance for an NFL game was set in 2009, with a crowd of 105,121. The Party Pass (open areas) sections are behind seats in each end zone and on a series of six elevated platforms connected by stairways.