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An entity acquired an equipment on 1 July 2014 for 100.000. The asset had an expected useful life 10 years and residual value of

An entity acquired an equipment on 1 July 2014 for € 100.000. The asset had an expected useful life 10 years and residual value of € 20.000. On 1 January 2020, the entity sold the asset for € 81.000. What is the book value as of 31 December 2019

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