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27. Which of the following is not a cost associated with exist and disposal activities? a. Benefits related to involuntary employee termination. b. Costs to

27. Which of the following is not a cost associated with exist and disposal activities?

a. Benefits related to involuntary employee termination.

b. Costs to terminate contract that is not a direct finance lease.

c. Costs to relocate employees.

d. Costs associated with the retirement of a fixed asset.

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