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Gray Corp posee el 100% de Blue Company. El 1 de enero de 2017, Gray...

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Accounting

Gray Corp posee el 100% de Blue Company. El 1 de enero de 2017, Gray vendi a Blue una mquina por $69,301. Inmediatamente antes de la venta, la mquina se registr en los libros de Grey con un valor neto en libros de $24,756. Antes de la venta, Gray estaba depreciando la mquina en lnea recta con 3 aos de vida restante y sin valor de recuperacin. Blue planea adoptar los mismos supuestos de depreciacin que Grey. Qu ajustes de eliminacin con respecto a esta venta deben hacerse a la utilidad neta consolidada en 2017 (ignorando los efectos del impuesto a la renta)?

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