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Los activos de la planta se registran al costo, que incluye todos los gastos necesarios para que el activo est en su lugar y listo

Los activos de la planta se registran al costo, que incluye todos los gastos necesarios para que el activo est en su lugar y listo para su uso. Todo lo siguiente se incluira como parte del costo de un activo de planta excepto:

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