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Pillar Company posee el 70 por ciento de las acciones ordinarias en circulacin de Salt...

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Accounting

Pillar Company posee el 70 por ciento de las acciones ordinarias en circulacin de Salt Company. El 31 de diciembre de 20X8, Salt vendi equipos a Pillar a un precio superior al valor en libros de Salt, pero inferior a su costo original. En un balance general consolidado al 31 de diciembre de 20X8, el importe en libros del equipo debe declararse en:

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