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我的理解:
当有asset被卖的情况下,计算FCinv要用 Fcinv=ending net PP&E- beginning net PP&E +depreciation -gain on sale.
题目中给出了beginning accumulated depreciation=30 和ending accumulated depreciation=40, 所以beginning net PPE= beginning gross PPE(90)-beginning accumulated depreciation(30)=60, ending net PPE=ending gross PPE(136)-ending accumulated depreciation(40)=96

FCinv=96-60+27(depreciation expense)-10(sale of equipment)=53, 因为net income 里面也包括了sale of equipment 的10, 所以net income=50-10=40.

FCFE=40(net income)+27(depreciation)-4(working capital investment)-53(FCinv)+0(net borrowing)=10.

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