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May Company and Sty Company exchanged nonmonetary assets. The exchange is not expected to significantly affect the future cash flows for eithe May or Sty.

May Company and Sty Company exchanged nonmonetary assets. The exchange is not expected to significantly affect the future cash flows for eithe May or Sty. May paid cash to Sty in connection with the exchange. To the extent that the amount of cash exceeds a proportionate share of the carrying amount of the asset surrendered, a realized gain on the exchange should be recognized by

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