How does the adjustment differ when there is a sale of an intangible asset; e. g., patent

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How does the adjustment differ when there is a sale of an intangible asset; e. g., patent with limited life instead of a capital asset from the subsidiary to the parent?

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Advanced Financial Accounting

ISBN: 978-0137030385

6th edition

Authors: Thomas Beechy, Umashanker Trivedi, Kenneth MacAulay

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