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Los activos fijos se presentan ordinariamente en el balance a valores de mercado actuales en una seccin separada junto con los activos intangibles a costos

Los activos fijos se presentan ordinariamente en el balance

a valores de mercado actuales

en una seccin separada junto con los activos intangibles

a costos de reposicin

al costo menos la depreciacin acumulada

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