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A donated plant asset for which the fair value has been determined, and for which directly attributable costs were incurred, shall be recorded at an

A donated plant asset for which the fair value has been determined, and for which directly attributable costs were incurred, shall be recorded at an amount equal to

A. Directly attributable costs incurred

B. Fair value and directly attributable costs incurred

C. Book value on books of donor and directly attributable costs incurred

D. Book value on books of donor

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