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Based on the relative acquisition-date fair values of the controlling and noncontrolling interests, Goodwill was allocated to the parent and subsidiary in a 90:10 split,

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Based on the relative acquisition-date fair values of the controlling and noncontrolling interests, Goodwill was allocated to the parent and subsidiary in a 90:10 split, respectively. Assume the parent sells inventory to the subsidiary (downstream) which includes that inventory in products that it ultimately sells to customers outside of the controlled group. You have compiled the following data as of 2018 and 2019: Based on the relative acquisition-date fair values of the controlling and noncontrolling interests, Goodwill was allocated to the parent and subsidiary in a 90:10 split, respectively. Assume the parent sells inventory to the subsidiary (downstream) which includes that inventory in products that it ultimately sells to customers outside of the controlled group. You have compiled the following data as of 2018 and 2019

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