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Briefly summarize par. 35-2B of ASC 820-10. Next, look for an example of a circumstance in which an asset may have restrictions on its use

Briefly summarize par. 35-2B of ASC 820-10. Next, look for an example of a circumstance in which an asset may have restrictions on its use or sale. Finally, describe how this restriction should be considered in determining the fair value of the asset.

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