990-EZ (2014 Revision) Part I, abc Line PerfectionThis shows three examples of a portion of the 990-EZ (2014 Revision) Part I, abc line perfection. The first example shows:Line 5a, Gross amount from sale of assets other than inventory, shows edited amount of 22,712.Line 5c, Gain or (loss) from sale of assets other than inventory, shows an entry of 22,712.Text Box located below and to the left of line 5c states Compute blank line 5a by adding 5b and 5c.The second example shows:Line 5a, Gross amount from sale of assets other than inventory, shows an amount of 22,712.Line 5c, Gain or (loss) from sale of assets other than inventory, shows an amount of 22,712.Line 6a, Gross income from gaming and fundraising events, shows an amount of 10,000.Text Box located to the right of line 6a states If line 6d is blank, compute lines 6a and 6b minus 6c.Line 6d, Net income or (loss) from gaming and fundraising events, shows edited amount of 10,000.The third example shows:Line 7a, Gross sales of inventory less returns and allowances, shows an amount of 20,000.Line 7b, Less cost of goods sold, shows an amount of 5,000.Text Box located to the right of line 7b and 7c states If line 7c is blank, compute line 7a minus line 7b.Line 7c, Gross profit or (loss) from sales of inventory, shows an edited amount of 15,000.Line 9, Total revenue, has an amount of 15,000.