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8. Computers with an original cost of $40,000 and estimated residual value of $5,000 were transferred out of the general accounting office to the municipal

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8. Computers with an original cost of $40,000 and estimated residual value of $5,000 were transferred out of the general accounting office to the municipal golf course which is accounted for in an enterprise fund. The transfer occurred at the end of the estimated useful life of the computers

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