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The Gain or Loss on the Sale of an Investment

Question 85

Multiple Choice

The gain or loss on the sale of an investment accounted for using the equity method is calculated as the difference between the sale proceeds and:


A) the original cost of the investment
B) total shareholders' equity of the investee multiplied by the ownership percentage of the investor
C) the original cost of the investment plus the investor's cumulative share of investee dividends, minus the investor's cumulative share of investee income
D) the carrying amount of the investment

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