I think they probably mean an accounting gain.....but who knows, we find out in two months. Is it not possible for a bidding war on a barely used plane? It happens with exotic cars all the time, a used Ferrari goes for more than new......because of the waiting list issues vs the impatience of rich guys. Sounds like Rick's only took delivery because they had put a large down payment to secure a spot on a waiting list.
They must be counting the tax benefit: "Using a combination of bonus and accelerated depreciation, a business aircraft purchaser can claim up to 60 percent of the total depreciation in the first year, for purchases made in 2013." Of course, maybe they were just counting from the tax basis? Or, maybe they were just counting from their down payment invested? Whatever ... very unlikely profit was cash in the bank; it was just some accounting function I would say.