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A Gain or Loss on the Sale of a Long-Term

Question 105

Multiple Choice

A gain or loss on the sale of a long-term investment using the equity method is calculated by taking the difference between cash received and:


A) cost of the long-term investment, adjusted by the investees net income, net loss and cash dividends, while the investment was held by the investor.
B) lower-of-cost-or-market value of the long-term investment.
C) cost of the long-term investment.
D) market value of the long-term investment.

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