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Cognitive Company Acquires the Assets and Liabilities of Tableau in a Nontaxable

Question 66

Multiple Choice

Cognitive Company acquires the assets and liabilities of Tableau in a nontaxable acquisition. The carrying value of Tableau's equipment is greater than its fair value. This tax situation will have what effect on Cognitive's acquisition entry?


A) Goodwill is lower.
B) Goodwill is higher.
C) Acquired equipment is recorded at a lower amount.
D) There is no effect on the acquisition entry.

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