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On January 1, 2018 ALTA S.A. acquires a machinery from BAJA S.A. in exchange for a note that does not accrue interest for a value

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On January 1, 2018 ALTA S.A. acquires a machinery from BAJA S.A. in exchange for a note that does not accrue interest for a value of 900,000, whose maturity date is December 31, 2020. The fair value of the machinery is

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